:::Skip to main content
Home Site Map 中文版 FAQs Bilingual Glossary RSS
  • font size
    A A A
:::

Tax Calendar

:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Forwarding information by email Pop-up print setting
Transfer Pricing-ratification of not having de facto controlling or subordination relationships between two profit-seeking enterprises

  Profit-Seeking Enterprise Income Tax pic

Period:Prior to Filing the Annual Profit-seeking Enterprise Income Tax Return

In accordance with the provision in Paragraph 2, Article 22 of the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing, a profit-seeking enterprise applies for ratification to exempt from the requirements of the transfer pricing report set forth in Paragraph 1 of the same Article.

Last updated:2023-12-25