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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
Article 25
Content:
Before the Advance Pricing Arrangement is concluded, in case of any significant occurrence of the events that would affect the transaction result, the Applicant or its agent shall inform the tax collection authorities in writing within one month, and modify the documents and reports as set forth in Paragraph 1 of the preceding article within the prescribed time limit to be submitted to the tax collection authorities. In case that it does not inform or submit the modified documents according to the regulations, the tax collection authorities may terminate the negotiation.
 Update:2018-04-24

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