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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 29
Content:
The Applicant shall submit the annual report on the execution of the Advance Pricing Arrangement to the tax collection authorities within the tax return filing period of the applicable fiscal year during which such Advance Pricing Arrangement is in effective, and retain the documents and reports in accordance with Article 24 hereof. 
The foregoing annual report shall include the actual pricing and the profit and loss of each participant, the execution of the Advance Pricing Arrangements, the change of the assumptions and factors affecting the transaction result. 
If prior to the sign-off date of the Advance Pricing Arrangement, the Applicant has filed the tax return for the fiscal year within the effective period of the Advance Pricing Arrangement, an impact report on the influences in the contents of the tax return filed by applying the terms of Advance Pricing Arrangement shall be submitted within the period designated by the tax collection authorities, and the requirement to submit the annual report under Paragraph 1 shall not apply.
 Update:2018-04-24

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