20/12/2013 | 2405 Lượt xem |

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 201/2013/TT-BTC

Hanoi, December 20, 2013

 

CIRCULAR

GUIDANCE ON APPLICATION OF ADVANCE PRICING AGREEMENTS TO TAX ADMINISTRATION

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Law No. 21/2012/QH13 dated November 20, 2012 on the amendments to the Law on Tax administration;

Pursuant to the Law on Corporate income tax No. 14/2008/QH12 dated June 03, 2008, the Law No. 32/2013/QH13 dated September 16, 2013 on the amendments to the Law on Corporate income tax;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 on elaboration of some Articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;

Pursuant to the Government's Decree No. 124/2008/ND-CP dated December 11, 2008 on elaboration of some Articles of the Law on Corporate income tax; the Government's Decree No. 122/2011/ND-CP dated December 27, 2011 on amendments to the Decree No. 124/2008/ND-CP;

Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation;




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Tags: 201/2013/TT-BTC, THONG TU 201