trực tiếp bóng đá euro hôm nayWhich form is used for declaring information on related parties and related-party transactions in corporate income tax calcualtion in Vietnam?

Which form is used for declaring information on related parties and related-party transactions in corporate income tax calcualtion in Vietnam?

According to Appendix I issued together withDecree 132/2020/ND-CP, in corporate income tax, trực tiếp bóng đá euro hôm nay form for providing information on related parties and related-party transactions is as follows:

Downloadtrực tiếp bóng đá euro hôm naylatest form for providing information on related parties and related-party transactions.

Which form is used for declaring information on related parties and related-party transactions in corporate income tax calcualtion in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

What are instructions on how to fill out trực tiếp bóng đá euro hôm nay form for providing information on related parties and related-party transactions in Vietnam?

According to Appendix I issued together withDecree 132/2020/ND-CP, trực tiếp bóng đá euro hôm nay instructions on how to fill out trực tiếp bóng đá euro hôm nay form for providing information on related parties and related-party transactions are as follows:

INSTRUCTIONS FOR DECLARING CERTAIN INDICATORS

A. Tax period: Record information corresponding to trực tiếp bóng đá euro hôm nay tax period of trực tiếp bóng đá euro hôm nay corporate income tax finalization declaration. trực tiếp bóng đá euro hôm nay tax period is determined according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay Corporate Income Tax Law.

B. General information of trực tiếp bóng đá euro hôm nay taxpayer: From item [01] to item [10], record information corresponding to trực tiếp bóng đá euro hôm nay information already recorded in trực tiếp bóng đá euro hôm nay corporate income tax finalization declaration.

C. Section I. Information on affiliated parties:

- Column (2): Fully record trực tiếp bóng đá euro hôm nay names of each affiliated party:

+ If trực tiếp bóng đá euro hôm nay affiliated party in Vietnam is an organization, record according to trực tiếp bóng đá euro hôm nay information on trực tiếp bóng đá euro hôm nay business registration certificate; if an individual, record according to trực tiếp bóng đá euro hôm nay information on trực tiếp bóng đá euro hôm nay identity card, citizen identification card, or passport.

+ If trực tiếp bóng đá euro hôm nay affiliated party is an organization or individual outside Vietnam, record according to trực tiếp bóng đá euro hôm nay information on trực tiếp bóng đá euro hôm nay document identifying trực tiếp bóng đá euro hôm nay associated relationship such as trực tiếp bóng đá euro hôm nay business registration certificate, contract, or transaction agreement with trực tiếp bóng đá euro hôm nay taxpayer.

- Column (3): Record trực tiếp bóng đá euro hôm nay name of trực tiếp bóng đá euro hôm nay country, territory where trực tiếp bóng đá euro hôm nay affiliated party is a resident.

- Column (4): Record trực tiếp bóng đá euro hôm nay tax codes of trực tiếp bóng đá euro hôm nay affiliated parties:

+ If trực tiếp bóng đá euro hôm nay affiliated party is an organization or individual in Vietnam, record trực tiếp bóng đá euro hôm nay full tax code.

+ If trực tiếp bóng đá euro hôm nay affiliated party is an organization or individual outside Vietnam, record trực tiếp bóng đá euro hôm nay full tax code, taxpayer identification number, if unavailable, clear reasons must be stated.

- Column (5): Based on trực tiếp bóng đá euro hôm nay provisions at Clause 2, Article 5 of Decree No. …../2020/ND-CP, trực tiếp bóng đá euro hôm nay taxpayer with related-party transactions declares trực tiếp bóng đá euro hôm nay form of trực tiếp bóng đá euro hôm nay associated relationship corresponding to each affiliated party by marking “x” in trực tiếp bóng đá euro hôm nay appropriate box. In cases where trực tiếp bóng đá euro hôm nay affiliated party falls into more than one form of associated relationship, trực tiếp bóng đá euro hôm nay taxpayer marks “x” in trực tiếp bóng đá euro hôm nay corresponding boxes.

D. Section II. Cases of exemption from declaration and exemption from documentation for determining associated transaction pricing:

If trực tiếp bóng đá euro hôm nay taxpayer falls into a case of exemption from declaration and exemption from preparing documentation for determining associated transaction pricing as stipulated in Article 19 of Decree No. …../2020/ND-CP, mark “x” in trực tiếp bóng đá euro hôm nay box corresponding to trực tiếp bóng đá euro hôm nay exemption in Column (3).

If trực tiếp bóng đá euro hôm nay taxpayer is exempt from declaration and documentation for determining associated transaction pricing under Clause 1, Article 19 of Decree No. …../2020/ND-CP, trực tiếp bóng đá euro hôm nay taxpayer only needs to mark trực tiếp bóng đá euro hôm nay appropriate box in Column (3) and is not required to declare in Sections III and IV of Appendix I attached to Decree No. …../2020/ND-CP.

If trực tiếp bóng đá euro hôm nay taxpayer is exempt from preparing documentation for determining associated transaction pricing under point a or point c, Clause 2, Article 19 of Decree No. …../2020/ND-CP, trực tiếp bóng đá euro hôm nay taxpayer declares Sections III and IV according to corresponding instructions in parts Đ.1 and E.

If trực tiếp bóng đá euro hôm nay taxpayer is exempt from preparing documentation for determining associated transaction pricing under point b, Clause 2, Article 19 of Decree No. …../2020/ND-CP, trực tiếp bóng đá euro hôm nay taxpayer declares according to corresponding instructions in parts Đ.2 and E.

Đ. Section III. Information on determining associated transaction pricing:

Đ.1. If trực tiếp bóng đá euro hôm nay taxpayer is exempt from preparing documentation for determining associated transaction pricing under point a or point c, Clause 2, Article 19 of Decree No. …../2020/ND-CP and has marked (x) in column 3 at row a or row c of trực tiếp bóng đá euro hôm nay exemption indicator for preparing documentation in Section II of Appendix I attached to Decree No. …../2020/ND-CP, declare this section as follows:

- Columns (3), (7), and (12): Declare according to instructions in part Đ.2 of this Appendix.

- Columns (4), (5), (6), (8), (9), (10), and (11): Leave blank, no declaration required.

For cases where trực tiếp bóng đá euro hôm nay taxpayer is exempt from preparing documentation for determining associated transaction pricing under point a, Clause 2, Article 19 of Decree No. …../2020/ND-CP, trực tiếp bóng đá euro hôm nay total value of all related-party transactions incurred in trực tiếp bóng đá euro hôm nay tax period is trực tiếp bóng đá euro hôm nay basis for determining trực tiếp bóng đá euro hôm nay exemption condition, calculated as (=) trực tiếp bóng đá euro hôm nay total value at Column (3) plus (+) Column (7) of trực tiếp bóng đá euro hôm nay indicator “Total transaction value arising from associated activities”.

Đ.2. Taxpayers not exempted from preparing documentation under point a or point c, Clause 2, Article 19 of Decree No. …../2020/ND-CP declare as follows:

- Indicator “Total transaction value arising from business activities”:

+ Column (3): Record trực tiếp bóng đá euro hôm nay total revenue value from sales to affiliated and independent parties, including: sales and service provision revenue, financial operation revenue, and other income (excluding collection on behalf).

+ Column (7): Record trực tiếp bóng đá euro hôm nay total cost value incurred from affiliated and independent parties, including: cost of goods and services purchased, financial costs, sales expenses, administrative expenses of trực tiếp bóng đá euro hôm nay enterprise, and other expenses (excluding expenditure on behalf).

+ Columns (4), (5), (6), (8), (9), (10), (11), (12), and (13): Leave blank, no declaration required.

- Indicator “Total transaction value arising from associated activities”:

+ Columns (3), (4), (7), and (8): Record trực tiếp bóng đá euro hôm nay total value in trực tiếp bóng đá euro hôm nay corresponding boxes for each of trực tiếp bóng đá euro hôm nay indicators Goods plus (+) Services.

- Indicator “Goods”:

+ Columns (3), (4), (7), and (8): Record trực tiếp bóng đá euro hôm nay total value in trực tiếp bóng đá euro hôm nay corresponding boxes for trực tiếp bóng đá euro hôm nay indicators Goods forming fixed assets plus (+) Goods not forming fixed assets.

- Indicator “Goods forming fixed assets” and detailed lines “Affiliated party A”, “Affiliated party B”,...:

+ Columns (3) and (7): Record trực tiếp bóng đá euro hôm nay total value arising from trực tiếp bóng đá euro hôm nay purchase or sale of fixed assets of trực tiếp bóng đá euro hôm nay taxpayer with affiliated parties according to trực tiếp bóng đá euro hôm nay value on trực tiếp bóng đá euro hôm nay accounting books.

+ Columns (4) and (8): Record trực tiếp bóng đá euro hôm nay total value arising from trực tiếp bóng đá euro hôm nay purchase or sale of fixed assets with affiliated parties determined according to trực tiếp bóng đá euro hôm nay method for determining trực tiếp bóng đá euro hôm nay associated transaction price corresponding in Column (6) and (10).

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What are related-party transactionsin Vietnam under trực tiếp bóng đá euro hôm nay Decree 132?

Based on Article 1 ofDecree 132/2020/ND-CPas follows:

Scope of regulation

1. This Decree stipulates trực tiếp bóng đá euro hôm nay principles, methods, and procedures for determining trực tiếp bóng đá euro hôm nay elements forming associated transaction prices; trực tiếp bóng đá euro hôm nay rights and obligations of taxpayers in determining associated transaction prices, declaration procedures; trực tiếp bóng đá euro hôm nay responsibilities of state agencies in tax administration for taxpayers with related-party transactions.

2. trực tiếp bóng đá euro hôm nay related-party transactions under trực tiếp bóng đá euro hôm nay regulation of this Decree include related-party transactions of buying, selling, exchanging, leasing, lending, transferring, assigning goods, providing services; borrowing, lending, financial services, financial guarantees, and other financial instruments; buying, selling, exchanging, leasing, lending, transferring, assigning tangible and intangible assets, and agreements for buying, selling, and sharing trực tiếp bóng đá euro hôm nay use of resources such as assets, capital, labor, and cost-sharing between parties with related parties, except for business related-party transactions involving goods and services that are under state-regulated pricing implemented according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on prices.

Thus, trực tiếp bóng đá euro hôm nay related-party transactions regulated by Decree 132 include:

- related-party transactions of buying, selling, exchanging, leasing, lending, transferring, assigning goods, providing services; borrowing, lending, financial services, financial guarantees, and other financial instruments;

- Buying, selling, exchanging, leasing, lending, transferring, assigning tangible assets, intangible assets, and agreements for buying, selling, and sharing trực tiếp bóng đá euro hôm nay use of resources such as assets, capital, labor, cost-sharing between parties with related parties, except for business related-party transactions involving goods and services under state-regulated pricing implemented according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on prices.