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Which entities are subject to the tax authority's application kết quả bóng đá trực tiếp advance pricing agreements in Vietnam?

Under Article 19 kết quả bóng đá trực tiếp theLaw on Tax Administration 2019:

Powers kết quả bóng đá trực tiếp tax authorities

Tax authorities have the right to:

1. Request taxpayers to provide information and/or materials related to the determination kết quả bóng đá trực tiếp tax liabilities, including information on investment value; transaction IDs and contents kết quả bóng đá trực tiếp accounts opened at commercial banks and/or other credit institutions and explaining tax calculation, tax declaration and/or tax payment.

2. Request relevant organizations and/or individuals to provide information and/or materials related to the determination kết quả bóng đá trực tiếp tax liabilities and cooperate with tax authorities in implementing provisions on taxation.

3. Conduct tax audits/inspections as prescribed by law.

4. Impose fixed tax.

5. Enforce tax decision.

6. Impose penalties for administrative violations kết quả bóng đá trực tiếp tax administration as authorized; publish tax-related regulatory violations on mass media.

7. Implement preventive measures and ensuring that actions are taken against tax-related administrative violations.

8. Delegate collection kết quả bóng đá trực tiếp some taxes to agencies, organizations and/or individuals in accordance with the Government’s provisions.

9. Apply advance pricing agreement to taxpayers and tax authorities kết quả bóng đá trực tiếp foreign countries and territories with whom Vietnam signed and acceded to agreements on prevention kết quả bóng đá trực tiếp double taxation and tax evasion for income tax.

10. Purchase information, materials and data from domestic and foreign providers to serve tax administration; pay for delegation kết quả bóng đá trực tiếp tax collection from collected tax or from budget kết quả bóng đá trực tiếp tax authorities as prescribed in the Government’s provisions.

The tax authority applies the advance pricing agreement to taxpayers and tax authorities kết quả bóng đá trực tiếp foreign countries and territories with whom Vietnam signed and acceded to agreements on the prevention kết quả bóng đá trực tiếp double taxation and tax evasion for income tax.

What is the form kết quả bóng đá trực tiếp advance pricing agreement in Vietnam? (Image from the internet)

What is the form ofadvance pricing agreement in Vietnam?

Under Clause 16, Article 3 kết quả bóng đá trực tiếp theLaw on Tax Administration 2019:

Definitions

In this Law, the following terms are understood as follows:

...

16. “advance pricing agreement”means a documented agreement between tax authorities and taxpayers or between tax authorities, taxpayers and tax authorities kết quả bóng đá trực tiếp foreign countries and territories with whom Vietnam signed and acceded to agreements on prevention kết quả bóng đá trực tiếp double taxation and tax evasion for income tax within a time limit. Taxing bases, methods kết quả bóng đá trực tiếp pricing or pricing based on market rate are specified in this agreement. Advance pricing agreement is established before taxpayers file their taxes.

...

An advance pricing agreement isa documented agreementbetween:

-tax authorities and taxpayers, or

-tax authorities, taxpayers and tax authorities kết quả bóng đá trực tiếp foreign countries and territories with whom Vietnam signed and acceded to agreements on prevention kết quả bóng đá trực tiếp double taxation and tax evasion for income tax within a time limit.

Taxing bases, methods kết quả bóng đá trực tiếp pricing or pricing based on market rate are specified in this agreement. Advance pricing agreement is established before taxpayers file their taxes.

What are the the rules for declaring tax with predetermined taxable price calculation methodin Vietnam?

Pursuant to Clause 6, Article 42 kết quả bóng đá trực tiếp theLaw on Tax Administration 2019, the rules for declaring tax with predetermined taxable price calculation method are:

- Predetermined taxable price calculation methods shall be applied on the basis kết quả bóng đá trực tiếp request kết quả bóng đá trực tiếp the taxpayers, consensus between the tax authorities and the taxpayer under unilateral, bilateral and multilateral agreements between tax authorities, taxpayers and tax authorities kết quả bóng đá trực tiếp relevant countries or territories;

- Predetermined taxable price calculation methods shall be applied according to information provided by the taxpayers and legally verified commercial database;

- Application kết quả bóng đá trực tiếp predetermined taxable price calculation methods is subject to approval by the Minister kết quả bóng đá trực tiếp Finance. Regulations kết quả bóng đá trực tiếp law on international treaties and international agreements shall apply to bilateral and multilateral agreements participated in by foreign tax authorities.