The process of advanced pricing agreement (APA) in vietnam

In order to provide further guidance to the application of APA, the Ministry of Finance has issued the Decision No. 558/QD-CT on 23 March 2014 which details of the procedures and dossiers relating to APA are highlighted below:

 

Consultation request for APA application

Request for official APA application

      • Bilateral Agreement
      • Withdrawal of APA application and cessation of negotiation
      • Amending the APA
      • Cancelation of APA
      • Annual and irregular APA report

 

Observation and advice from Grant Thornton Vietnam relating to the APA application which is designed to minimize transfer pricing risks and ensure compliance with transfer pricing regulations.