Which transactions are proposed for xem bóng đá trực tiếp vtv2 application of multilateral APA in Vietnam?
Which transactions are proposed for xem bóng đá trực tiếp vtv2 application of multilateral APA in Vietnam?
xem bóng đá trực tiếp vtv2 advance pricing agreements (APA) regarding tax calculation methods will be abbreviated as APA.
According to xem bóng đá trực tiếp vtv2 provisions of Article 3Circular 45/2021/TT-BTCon transactions proposed for xem bóng đá trực tiếp vtv2 application of a multilateral APA as follows:
[1] Transactions proposed for xem bóng đá trực tiếp vtv2 application of APA are controlled transactions stipulated in Clause 2, Article 1 ofDecree 132/2020/ND-CP, specifically:
- Controlled transactions within xem bóng đá trực tiếp vtv2 scope of this Decree include transactions of purchasing, selling, exchanging, leasing, borrowing, lending, transferring, or transferring goods; providing services; lending, financial services, financial guarantees, and other financial instruments; purchasing, selling, exchanging, leasing, borrowing, lending, transferring, or transferring tangible and intangible assets, and agreements for xem bóng đá trực tiếp vtv2 joint use of resources such as assets, capital, labor, and cost sharing among related parties, excluding business transactions of goods and services under price control by xem bóng đá trực tiếp vtv2 State as prescribed by xem bóng đá trực tiếp vtv2 law on prices.
[2] Transactions proposed for xem bóng đá trực tiếp vtv2 application of APA as stipulated in item [1] must concurrently meet xem bóng đá trực tiếp vtv2 following conditions:
- xem bóng đá trực tiếp vtv2 transactions have actually arisen in xem bóng đá trực tiếp vtv2 production and business activities of xem bóng đá trực tiếp vtv2 taxpayer and will continue to occur in xem bóng đá trực tiếp vtv2 proposed APA application period.
- xem bóng đá trực tiếp vtv2 transactions have a basis to identify xem bóng đá trực tiếp vtv2 nature of transactions that determine tax liability and have a basis for analyzing, comparing, and selecting independent comparables pursuant to Article 6Decree 132/2020/ND-CPand Article 7Decree 132/2020/ND-CPbased on information and data complying with xem bóng đá trực tiếp vtv2 provisions at point b, clause 6, Article 42Law on Tax Administration 2019.
- xem bóng đá trực tiếp vtv2 transaction does not fall into cases of tax disputes or complaints.
- xem bóng đá trực tiếp vtv2 transaction is carried out transparently, not for xem bóng đá trực tiếp vtv2 purpose of tax evasion or misuse of tax treaties.
Which transactions are proposed for xem bóng đá trực tiếp vtv2 application of multilateral APA in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)
Where to submit xem bóng đá trực tiếp vtv2 application for multilateral APA in Vietnam?
According to xem bóng đá trực tiếp vtv2 provisions of Clause 3, Article 41Decree 126/2020/ND-CPon xem bóng đá trực tiếp vtv2 application of multilateral APA for enterprises with controlled transactions:
Application of xem bóng đá trực tiếp vtv2 mechanism for advance agreement on xem bóng đá trực tiếp vtv2 method of determining tax calculation for enterprises with controlled transactions
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3. Taxpayers requesting xem bóng đá trực tiếp vtv2 application of APA shall submit an official APA application according to Form No. 02/APA-CT in Appendix III issued with this Decree, along with one set of official APA applications to xem bóng đá trực tiếp vtv2 General Department of Taxation.
In case taxpayers propose bilateral or multilateral APA, taxpayers shall submit a request for bilateral agreement procedures according to Form No. 03/APA-MAP in Appendix III issued with this Decree.
Taxpayers can consult with xem bóng đá trực tiếp vtv2 General Department of Taxation before submitting xem bóng đá trực tiếp vtv2 official APA application by submitting a consultation request form according to Form No. 01/APA-TV in Appendix III issued with this Decree to xem bóng đá trực tiếp vtv2 General Department of Taxation.
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Based on xem bóng đá trực tiếp vtv2 regulations, taxpayers requesting xem bóng đá trực tiếp vtv2 application of multilateral APA must submit an official APA application according to Form No. 02/APA-CT in Appendix III issued withDecree 126/2020/ND-CPalong with one set of official APA applicationsto xem bóng đá trực tiếp vtv2 General Department of Taxation.
In case taxpayers propose xem bóng đá trực tiếp vtv2 application of multilateral APA, taxpayers shall submit a request for bilateral agreement procedures according to Form No. 03/APA-MAP in Appendix III issued withDecree 126/2020/ND-CP.
Is xem bóng đá trực tiếp vtv2 application for multilateral APA made in English?
According to xem bóng đá trực tiếp vtv2 provisions of Article 6Circular 45/2021/TT-BTCon xem bóng đá trực tiếp vtv2 application for multilateral APA:
Article 6. applications and Information, Data Used
1. xem bóng đá trực tiếp vtv2 APA application shall be made following xem bóng đá trực tiếp vtv2 provisions of Clause 3, Article 41 of Decree No. 126/2020/ND-CP.
xem bóng đá trực tiếp vtv2 APA application shall be presented in Vietnamese; in case of a bilateral or multilateral APA application, there must be an additional English version. xem bóng đá trực tiếp vtv2 taxpayer shall stamp to certify and take responsibility for xem bóng đá trực tiếp vtv2 content of xem bóng đá trực tiếp vtv2 translation.
For bilateral or multilateral APA applications, xem bóng đá trực tiếp vtv2 taxpayer shall be responsible for xem bóng đá trực tiếp vtv2 consistency of xem bóng đá trực tiếp vtv2 content between xem bóng đá trực tiếp vtv2 dossier submitted to xem bóng đá trực tiếp vtv2 Vietnamese tax authority and xem bóng đá trực tiếp vtv2 dossier submitted by xem bóng đá trực tiếp vtv2 related party within xem bóng đá trực tiếp vtv2 scope of xem bóng đá trực tiếp vtv2 APA application to xem bóng đá trực tiếp vtv2 tax authority partner.
2. xem bóng đá trực tiếp vtv2 information, data, and database used must comply with xem bóng đá trực tiếp vtv2 provisions in point b, clause 6, Article 42 of xem bóng đá trực tiếp vtv2 Law on Tax Administration and Article 17 of Decree No. 132/2020/ND-CP.
According to xem bóng đá trực tiếp vtv2 above regulations,xem bóng đá trực tiếp vtv2 APA application shall be presentedin Vietnamese;in case of a multilateral APA application, there must be an additional English version. xem bóng đá trực tiếp vtv2 taxpayer shall stamp to certify and take responsibility for xem bóng đá trực tiếp vtv2 content of xem bóng đá trực tiếp vtv2 translation.
