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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 32
Content:
The Applicant who has fully complied with all terms and conditions of the Advance Pricing Arrangement may, prior to the expiration of such agreement, submit the data to evidence no substantial change to the relevant facts or environment resulting in influencing the content of the Advance Pricing Arrangement, apply with the tax collection authorities for an extension. The Advance Pricing Arrangement can be signed again subject to the review and approval of the competent authorities, provided, however, that the extension period shall not exceed five years.
 Update:2018-04-24

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