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    5. 2015
    6. Advanced pricing agreement (APA) in vietnam

    Newsletter No.8 2015

    09 Nov 2015

    2015

    • Transfer Pricing Inspection by Vietnam Tax Authorities
    • Risks of Corporate Income Tax, Transfer Pricing
    • Enterprises should be aware about VAT refund
    • Administrative violations in labour & Policies for female employees
    • Transfer Pricing, Enterprise Registration
    • Unemployment Insurance, Transfer Pricing, Tax and Settlement Mechanism
    • Evaluation report on tax administration reform in 2014
    • Settlement of complaints of tax authorities
    • Vietnam – Korea Free Trade Agreement (“VKFTA”)
    • Updates on Tax, Social insurance and Labour policy
    • Policies released to assist software exporting enterprises
    • Advanced pricing agreement (APA) in vietnam
    • Tax authorities in disclosing tax inspection
    • Customs procedures, Trade, Tax and Labour
    • Updates on Tax guidelines
    • Updates on payment and tax guidelines
    • Updates on Labor and Tax guidelines
    • Newsletter No.1 2015
    • Assessing the impact of FATCA

    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.

    Newsletter No.8 2015 - ENG

    Newsletter No.8 2015

    Download PDF [628 kb]
    Download PDF [628 kb]

    Newsletter No.8 2015 - VIE

    Download PDF [611 kb]
    Download PDF [611 kb]

    Newsletter No.8 2015 - JPN

    Download PDF [827 kb]
    Download PDF [827 kb]

    Newsletter No.8 2015 - KOR

    Download PDF [752 kb]
    Download PDF [752 kb]
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