What is trực tiếp bóng đá hôm nay Decree 20 2025 on guidelines for declaring trực tiếp bóng đá hôm nay Annex on related-party transactions in Vietnam?
What is trực tiếp bóng đá hôm nay Decree 20 2025 on guidelines for declaring trực tiếp bóng đá hôm nay Annex on related-party transactions in Vietnam?
On February 10, 2025, Decree 20/2025/ND-CP amending Decree 132/2020/ND-CP on tax administration for enterprises with related-party transactions was issued.
Decree 20/2025/ND-CP, effective from March 27, 2025, amends and supplements certain articles of Decree 132/2020/ND-CP regarding tax administration for enterprises engaged in related-party transactions.
Decree 20/2025/ND-CP replaces Appendix I - Information on Affiliate Relationships and related-party transactions, issued with Decree 132/2020/ND-CP, with Appendix I issued along with Decree 20/2025/ND-CP.
See detailed guidelines for declaring trực tiếp bóng đá hôm nay annex on related-party transactions in Decree 20/2025/ND-CP:Click here
What is trực tiếp bóng đá hôm nay Decree 20 2025 on guidelines for declaring trực tiếp bóng đá hôm nay Annex on related-party transactions in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
What are trực tiếp bóng đá hôm nay regulations regarding parties with related transactions in Vietnam?
According to Clause 2, Article 5 ofDecree 132/2020/ND-CP, trực tiếp bóng đá hôm nay specific provisions regarding parties with related transactions are as follows:
- An enterprise directly or indirectly holds at least 25% of trực tiếp bóng đá hôm nay capital contribution of trực tiếp bóng đá hôm nay owner of another enterprise;
- Both enterprises have at least 25% of capital contribution of trực tiếp bóng đá hôm nay owner held directly or indirectly by a third party;
- An enterprise is trực tiếp bóng đá hôm nay largest shareholder in terms of owner’s capital contribution and holds directly or indirectly at least 10% of trực tiếp bóng đá hôm nay total shares of trực tiếp bóng đá hôm nay other enterprise;
- An enterprise guarantees or lends to another enterprise under any form (including loans from a third party guaranteed by trực tiếp bóng đá hôm nay financial resources of trực tiếp bóng đá hôm nay affiliated party and similar financial transactions) with trực tiếp bóng đá hôm nay condition that trực tiếp bóng đá hôm nay loan amount is at least equal to 25% of trực tiếp bóng đá hôm nay owner's capital contribution of trực tiếp bóng đá hôm nay borrowing enterprise and accounts for over 50% of trực tiếp bóng đá hôm nay total value of trực tiếp bóng đá hôm nay medium and long-term liabilities of trực tiếp bóng đá hôm nay borrowing enterprise;
- An enterprise appoints members of trực tiếp bóng đá hôm nay executive management board or controls another enterprise with trực tiếp bóng đá hôm nay condition that trực tiếp bóng đá hôm nay number of members appointed by trực tiếp bóng đá hôm nay first enterprise accounts for over 50% of trực tiếp bóng đá hôm nay total number of members of trực tiếp bóng đá hôm nay executive management board or controls of trực tiếp bóng đá hôm nay second enterprise; or a member appointed by trực tiếp bóng đá hôm nay first enterprise has trực tiếp bóng đá hôm nay right to decide financial policies or business activities of trực tiếp bóng đá hôm nay second enterprise;
- Two enterprises have more than 50% of trực tiếp bóng đá hôm nay executive management members in common or have one executive management member with decision-making authority on financial policies or business activities appointed by a third party;
- Two enterprises are managed or controlled in respect of personnel, finance, and business activities by individuals who have one of trực tiếp bóng đá hôm nay following relationships: husband, wife; biological parents, adoptive parents, stepparents, in-laws; biological children, adopted children, stepchildren of trực tiếp bóng đá hôm nay wife or husband, daughter-in-law, son-in-law; siblings of full blood, half-blood on trực tiếp bóng đá hôm nay father’s side, half-blood on trực tiếp bóng đá hôm nay mother’s side, brothers-in-law, sisters-in-law of people with full blood, half-blood on trực tiếp bóng đá hôm nay father’s side, half-blood on trực tiếp bóng đá hôm nay mother’s side; paternal or maternal grandparents; grandchildren; uncle, aunt, uncle-in-law, cousins and nephews/nieces;
- Two business establishments have a relationship of headquarters and branch or both are branches of a foreign organization/individual;
- Enterprises controlled by an individual through that individual’s equity contribution into trực tiếp bóng đá hôm nay enterprise or directly involved in managing trực tiếp bóng đá hôm nay enterprise;
- Other cases where one enterprise has actual management, control, or decisive influence over trực tiếp bóng đá hôm nay production and business activities of another enterprise;
- Enterprises have transactions involving a transfer or receipt of at least 25% of trực tiếp bóng đá hôm nay capital contribution of trực tiếp bóng đá hôm nay owner of trực tiếp bóng đá hôm nay enterprise during trực tiếp bóng đá hôm nay tax period; loans or borrowings at least 10% of trực tiếp bóng đá hôm nay owner’s capital contribution at trực tiếp bóng đá hôm nay time trực tiếp bóng đá hôm nay transaction arises in trực tiếp bóng đá hôm nay tax period with an individual managing, controlling trực tiếp bóng đá hôm nay enterprise or with an individual having one of trực tiếp bóng đá hôm nay relationships stipulated in point g, clause 2, Article 5 of Decree 132/2020/ND-CP.
What are trực tiếp bóng đá hôm nay principles for determining taxable prices in related transactions in Vietnam?
According to Clause 5, Article 42 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay principles for tax declaration and calculation are regulated as follows:
Principles of Tax Declaration and Calculation
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5. Principles for declaration and determination of taxable prices for related transactions are regulated as follows:
a) Declaration and determination of related transaction prices according to trực tiếp bóng đá hôm nay principles of analysis and comparison with independent transactions and trực tiếp bóng đá hôm nay nature of transactions and activities that determine tax obligations to calculate tax obligations as if trực tiếp bóng đá hôm nay transactions were between independent parties;
b) Related transaction prices are adjusted according to independent transactions to declare and determine trực tiếp bóng đá hôm nay tax amount payable on trực tiếp bóng đá hôm nay principle of not reducing taxable income;
c) Taxpayers of small scale, low tax risk are exempted from implementing regulations at point a, point b of this clause and are allowed to apply simplified mechanisms in trực tiếp bóng đá hôm nay declaration, determination of related transaction prices.
6. Principles for tax declaration related to advance pricing agreements are regulated as follows:
a) trực tiếp bóng đá hôm nay application of advance pricing agreements is based on requests from taxpayers, agreement between tax authorities and taxpayers through unilateral, bilateral, and multilateral agreements between tax authorities, taxpayers and foreign tax authorities, related territories;
b) trực tiếp bóng đá hôm nay application of advance pricing agreements must be based on taxpayer information, commercial data with verified legal status;
c) trực tiếp bóng đá hôm nay application of advance pricing agreements must be approved by trực tiếp bóng đá hôm nay Minister of Finance prior to implementation; for bilateral or multilateral agreements with trực tiếp bóng đá hôm nay participation of foreign tax authorities, it follows trực tiếp bóng đá hôm nay law on international treaties, international agreements.
Thus, trực tiếp bóng đá hôm nay principles for determining taxable prices in related transactions are as follows:
- Determining related transaction prices by analysis and comparison with independent transactions and trực tiếp bóng đá hôm nay nature of transactions and activities that determine tax obligations to calculate tax obligations akin to conditions between independent parties;
- Related transaction prices are adjusted according to independent transactions to determine trực tiếp bóng đá hôm nay tax amount payable on trực tiếp bóng đá hôm nay principle of not reducing taxable income;
- Taxpayers of small scale, low tax risk are exempted from implementing regulations at point a clause 5 Article 42 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, point b clause 5 Article 42 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019of this clause and eligible to apply simplified mechanisms in determining related transaction prices.
