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Tax Calendar

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Application for advance pricing arrangements

  Profit-Seeking Enterprise Income Tax pic

Period:Profit-seeking enterprises should file applications for  advance pricing arrangements before the end of the first fiscal year in which the transactions occurred

If the transactions between a profit-seeking enterprise and related parties satisfy the criteria in accordance with Subparagraphs 1 to 5, Paragraph 1, Article 23 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing, the enterprise may file an application for an advance pricing arrangement with the tax collection authority.

Last updated:2023-12-25