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GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
132/2020/ND-CP
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Hanoi,
November 5, 2020
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DECREE
PRESCRIBING TAX ADMINISTRATION FOR ENTERPRISES HAVING
RELATED-PARTY TRANSACTIONS
Pursuant to the Law on
Government Organization dated June 19, 2015; the Law on Amending and
Supplementing certain Articles of the Law on Government Organization and the
Law on Local Government Organization dated November 22, 2019;
Pursuant to the Law on Tax
Administration dated June 13, 2019;
Pursuant to the Law on Corporate
Income Tax dated June 3, 2008; the Law on Amendments and Supplements to certain
Articles of the Law on Corporate Income Tax dated June 19, 2013;
Pursuant to the Law on
Amendments and Supplements to certain articles of the Law on Taxes dated
November 26, 2014;
Upon the request of the Minister
of Finance;
The Government promulgates this
Decree on the tax administration for enterprises having related-party
transactions.
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GENERAL PROVISIONS
Article 1.
Scope
1. This Decree stipulates transfer
pricing doctrines, methods and processes for determination of transfer pricing
factors; taxpayer’s transfer pricing rights and obligations, declaration
procedures; responsibilities of state regulatory authorities for the tax
administration over taxpayers having related party transactions.
2. Related party transactions
covered by this Decree comprise such transaction activities as purchase, sale,
bartering, renting, leasing out, borrowing, lending, transfer or disposal of
commodities, provision of services; financial borrowing, lending, financial
services, financial guarantee and other financial instruments; purchase, sale,
bartering, renting, leasing out, borrowing, lending, transfer or disposition of
tangible assets, intangible assets and agreement on purchase, sale and sharing
of resources such as assets, capital, labor and sharing of costs between
related parties, except business transactions in goods and services subject to
price adjustments that the State makes under laws on prices.
Article 2.
Subjects of application
1. Entities manufacturing and
trading goods and services (hereinafter referred to as taxpayers) are payers of
the corporate income tax having transactions with their related parties under
Article 5 herein.
2. Tax authorities include General
Department of Taxation, Departments of Taxation and Sub-departments of
Taxation.
3. State regulatory authorities,
other entities and persons related to the application of regulations on the tax
administration over related-party transactions.
Article 3.
Principles of application
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2. Tax authorities should manage,
check and inspect prices of related-party transactions performed by taxpayers
according to the doctrine of an arm’s length and substance-over-form
transaction and the transaction determining the tax liability corresponding to
the value created from the substance of transactions and business activities of
taxpayers; shall not grant their recognition of related-party transactions in
breach of the arm’s length doctrine that cause reduction in tax liabilities of
enterprises to the state budget and making any relevant adjustment to these
prices so as to duly identify tax liabilities as prescribed in this Decree.
Article 4.
Interpretation
Apart from the terms defined in the
Law on Tax Administration No. 38/2019/QH14 dated June 13, 2016, the terms
mentioned below shall be construed as follows:
1. “Tax treaty” is the shortened
term indicating the Agreement on avoidance of double taxation and prevention of
evasion of taxes on income or assets which is signed between Vietnam and other
countries and territories, including Agreements or Protocols providing
amendments or supplements to Agreements currently in force in Vietnam.
2. “Agreement of competent
regulatory authorities” is the shortened term indicating the Agreement in
effect between competent regulatory authorities of countries or territories
that are party to international agreements on taxes, and requiring the
automatic exchange of information included in International Financial Reports.
3. “International tax agreement”,
“tax treaty” are bilateral and multilateral taxation agreements or treaties.
4. “Party tax authority” is tax
authorities of countries or territories which are signatories to tax treaties
with Vietnam.
5. “Independent comparable” is any
arm's length transaction between independent parties or enterprises performing
arm’s length transactions that is selected on the basis of the comparability
analysis or the determination of comparables acting in the same or similar
conditions to determine the level of price, profit margin, profit allocation
rate in order to determine a taxpayer’s tax obligations paid to the state
budget and ensure their compliance with provisions set forth in the Law on Tax
Administration and the Law on Corporate Income Tax.
6. “Material difference" is
any difference in pricing factors that cause significant or substantial effects
on the level of price, profit margin and profit allocation rate of parties
involved in a transaction.
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8. “Arm’s length range” is a set of
values for levels of prices, profit margins, or profit split ratios, of
independent comparables that are selected by tax authorities and taxpayers
based on the databases referred to in Article 17 herein. Values in this range
have the same or similar level of reliability comparability. Where necessary,
the probability method would be used to calculate the standard arm’s length
range and the range of median values having the typical, general and common
natures in order to increase the reliability of a set of arm's length
comparables.
9. “Standard arm’s length range” is
a set of values ranging from the 35th percentile to the 75th
percentile; the median value of this range is the 50th percentile
determined according to the probability function.
10. “Authorized reporting entity”
is the term used for indicating an entity authorized to act on behalf of the
ultimate parent company of a corporation to submit their international
financial reports to tax authorities.
Article 5.
Related parties
1. Related parties are parties
having relationships where:
a) A party is directly or
indirectly involved in the management, control of, contribution of capital to,
or investment in, the other party;
b) Parties are directly or
indirectly affected by the management, control of, contribution of capital, or
investment, from the other party.
2. Related parties referred to in Clause
1 of this Article shall be subject to the following specific provisions:
a) An enterprise participates
directly or indirectly in at least 25% of the other enterprise’s equity;
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c) An enterprise is the shareholder
having the greatest ownership interest in the other enterprise, or participates
directly or indirectly in at least 10% of total share capital of the other
enterprise;
d) An enterprise guarantees or
offers another enterprise a loan under any form (even including third-party
loans guaranteed by financing sources of related parties and financial
transactions of same or similar nature) to the extent that the loan amount
equals at least 25% of equity of the borrowing enterprise and makes up for more
than 50% of total medium and long term debts of the borrowing enterprise;
dd) An enterprise appoints a member
of the executive board responsible for the leadership or control of another enterprise
provided the number of members appointed by the former accounts for more than
50% of total number of members of the executive board responsible for the
leadership or control of the latter; or a member appointed by the former has
the right to decide financial policies or business activities of the latter;
e) Both related enterprises appoint
more than 50% of membership of the executive board or have one member of the
executive board authorized to decide financial policies or business activities
who is appointed by a third party;
g) Both enterprises are managed or
controlled in terms of their personnel, financial and business activities by
individuals, each of whom is in one of the following relationships with the
others such as a wife, husband, natural/foster father, natural/foster child,
natural/foster older/younger sibling, brother/sister-in-law, maternal/paternal
grandfather/grandmother, maternal/paternal grandchild, and maternal/paternal
aunt, uncle and nibling;
h) Both business entities have transactions,
either between their head offices and permanent establishments or between
permanent establishments of overseas entities or individuals;
i) Enterprises are put under
control of one individual through either his/her capital participation into
that enterprise or his direct involvement in the administration of that
enterprise;
k) In other cases where an
enterprise has their business activities managed, controlled or decided de
facto by the other enterprise;
l) A related enterprise performs
the disposition or acquisition transaction in at least 25% of their equity
within a tax period; the borrowing or lending transaction in at least 10% of
their equity performed at the transaction time falling within a tax period with
a person holding the executive office or the controlling interest in the
enterprise, or with a person in one of the relationships prescribed in point g
of this clause.
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COMPARABILITY ANALYSIS, SELECTION OF INDEPENDENT
COMPARABLES AND TRANSFER PRICING METHODS
Article 6.
Comparability analysis doctrines
1. Transfer pricing analyses shall
be carried out according to the substance-over-form doctrine under which a
transaction determining tax liability is analyzed to determine the substance of
a related party transaction:
a) The substance of a transaction
prescribed by a legally binding agreement, a written document or agreement
regarding the transaction performed by related parties is compared to the
reality of execution of the transaction by these related parties. In case where
any taxpayer performs a related party transaction without entering into any
agreement in writing or with agreements incompliant with the arm's length
doctrine, or the realistic execution of the transaction does not adhere to the
doctrine of arm’s length transactions between unrelated parties, the related
party transaction must be determined by the very substance of business
transactions between independent parties, i.e. the related party receiving
revenue or income from the related-party transaction with the taxpayer shall
have the right to own and control risks in trading assets, commodities,
services and resources, and the right to create economic benefits and the
rights to generate income from shares, stocks and other financial instruments while
the taxpayer incurring expenses from the transaction with the related party
must either directly receive economic benefits or values, or contribute to
creating revenue, values added to business activities of the taxpayer in
conformity with the arm’s length doctrine;
b) The substance of the transaction
is defined by the method of collecting information, evidence and data on
transactions or risks posed to related parties in the reality of business
activities.
2. Analysis for the purpose of
comparison between related party transactions and arm’s length transactions:
a) Data on and the reality of
transactions between related parties that constitute the basis for comparing
contracts, written credentials, agreements and economic, commercial and
financial relationships in taxpayers’ related transactions with business
decisions may be accepted by independent parties under the same or similar
conditions. According to the principle of comparison applied in the
comparability analysis, the substance and reality of business and risks
incurred by related parties shall outweigh written agreements;
b) Comparability analysis must
ensure the comparability between enterprises performing arm’s length
transactions and those performing related party transactions, or between arm’s
length transactions and related party transactions, and none of extrinsic
factors causing material impacts on levels of price, profit margins or ratios
of profit split between parties. In case where there exists any extrinsic
factor causing material impacts on the level of price, profit margin or profit
split ratio, it shall be obligatory to analyze, determine, correct and
eliminate these factors based on the comparison of the factors referred to in
Article 7 and 10 herein, and ensure the comparability analysis is conformable
to specific transfer pricing methods prescribed in Article 13, 14 and 15
herein.
Article 7.
Selection of independent comparables
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2. Financial and business data of
comparables must be reliable so that they may be used for tax declaration and
assessment purposes, and must conform to regulations on accounting, statistics
and taxation. Time of execution of a transaction performed by an independent
comparable must coincide with the time of execution of a related-party
transaction by a taxpayer, or must fall within the same financial year as that
of taxpayers, except for special cases in which it is necessary to expand the
time frame of comparison under the provisions of Article 9 herein. Data must be
properly formatted as the basis for comparing or calculating levels of prices
at the transaction time or within the same tax period; the comparability analysis
data on profit margin or profit distribution rate must be collected in three
consecutive tax periods. Taxpayers shall round decimal values of ratios or
comparative rates up to the nearest hundredth at their fractional parts. Where
relative values derived from data released without associated absolute numbers
and this rounding method is not used, the released data of which reference
sources have already been cited shall be accepted.
3. The minimum number of
independent comparables shall be selected after completion of the comparability
analysis and adjustment of material differences as follows: One comparable
which is selected if related-party transactions or taxpayers performing
related-party transactions and independent comparables has no difference; three
comparables which are selected in the event that there are certain differences
existing in independent comparables and there are not sufficient information or
data provided as the basis for eliminating all of the material differences, and
five comparables which are selected only when there is any information or data
used as the basis for eliminating most of the material differences existing in
independent comparables.
Article 8.
Adjustment of levels of price, profit margins, profit split ratios of taxpayers
1. When successfully finding
independent comparables of which levels of reliability comparison are similar,
and which do not have difference, or have differences and acquire sufficient
information and data used as the basis for eliminating all of material
differences:
a) If the level of price, profit
margin and profit split ratio of a taxpayer fall within the arm’s length range
of arm’s length transactions performed by similar independent comparables, the taxpayer
shall not be required to adjust their level of price, profit margin and profit
split ratio to determine the transfer price;
b) Unless the price, profit margin
and profit split ratio of the taxpayer fall within the arm’s length range of
unrelated transactions performed by similar independent comparables, the
taxpayer shall be obliged to determine values falling within the arm’s length
range that reflect the highest level of comparability to a related party
transaction in order to make adjustment to the price, profit rate and profit
distribution ratio of the related party transaction in order to adjust the
level of price, profit margin and profit split ratio of the related party
transaction, but avoid any reduction in taxable income and tax obligations to
the state budget of the taxpayer.
2. In case where there is only
information or data used as the basis for eliminating most of the material
differences of independent comparables, the selection of at least five
independent comparables and the application of the standard arm’s length range
must follow the instructions given in Appendix V hereto. The selection of
values falling within the arm’s length range for the adjustment and
redetermination of the level of price, profit margin or profit split ratio of a
taxpayer shall be subject to the following requirements:
a) If the level of price, profit
margin or profit split ratio of the taxpayer is the value falling within the
standard range of arm’s length transactions of similar independent comparables,
the taxpayer shall be exempted from the requirement for adjustment of their
level of price, profit margin and profit split ratio for the transfer pricing
purpose;
b) Unless the level of price,
profit margin and profit split ratio of the taxpayer fall within the standard
range of arm’s length transactions of similar independent comparables, the
taxpayer shall be obliged to determine values falling within the standard arm’s
length range that reflect the highest level of comparability to related party
transactions in order to make adjustment to the level of price, profit margin
and profit split ratio of a related party transaction, and determine taxable
income and tax amount payable but avoid any reduction in tax obligations to the
state budget;
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3. On the basis of the transfer
pricing method and independent comparables which are selected, the adjustment
in the level of price, profit margin or profit ratio rate of a taxpayer shall
be made in order to determine their corporate income tax obligations without
causing any reduction in tax obligations to the state budget.
Article 9.
Expansion of the comparability analysis scope
1. With respect to particular or
sole related party transactions, if it is unlikely to find independent
comparables, the scope of comparability analysis in terms of business
industries, geographical markets and comparison time should be expanded so as
to search for independent comparables. The expansion of the comparability
analysis scope shall be carried out in the following manner:
a) Selecting independent
comparables by using the industry classification highly comparable to the
classification of sectors wherein a taxpayer operates in the same local market,
local jurisdiction or country;
b) Expanding the comparison scope
to other regional countries where the conditions of the industry and the
economic growth level are comparable.
2. In case where the scope of
comparability analysis is expanded to cover the aforesaid areas, it is
obligatory to make the quantitative and qualitative analysis of comparability
and material differences under the provisions of clause 6 of Article 10 and 14
herein, or use figures or data obtained from independent comparables in the
previous year as well as adjust material differences resulting from any
time-related factor.
Time of expansion of the scope
within which figures or data are collected from independent comparables shall
be restricted to one financial year in comparison with the financial year of a
taxpayer if the transfer pricing method stipulated in Article 14 herein is
used.
Article 10.
Criteria for comparability analyses, adjustments for material differences
1. Comparability analysis shall be
made by using the method of collating, reviewing and correcting material
differences affecting comparability factors for the purpose of selecting
independent comparables, including specifications of commodities, services and
assets (hereinafter referred to as product specification); functions and
assets, business risks; contractual terms and economic conditions in case of
transactions occurring.
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a) Analysis of intangible property
and possibility of distributing profit to parties must not depend solely on
legal ownership but take into account all of risk control activities and
financial capacity for controlling risks to the entire process of further
development, enhancement, maintenance, protection and exploitation of
intangible property that involves related parties. The comparability analysis
shall be based on certain characteristics of intangible property, e.g.
exclusivity, extent and duration of legal protection, rights created by
patents, licenses and assignments, geographical extent of intangible property
rights, life cycle, growth phase, rights for promotion of value, improvement
and update of intangible property, estimated level of profit expectedly
obtained from such intangible property;
b) The analysis of characteristics
of intangible property aims to determine intangible property used or assigned
during the transaction process and specific or material economic risks related
to development, development, enhancement, maintenance, protection and
exploitation of intangible property; contractual agreements on legal ownership
of intangible property, terms and conditions of legally binding agreements,
registration, agreements on license and other related contracts, associated
risks; the party performing the function of operating and using intangible
property, managing risks associated with development, enhancement, maintenance,
protection and operation of intangible property; contractual terms and
conditions and practical reality of execution by contracting parties; the
related party transactions actually connected with development, enhancement,
maintenance, protection and operation of intangible property upon examination
of the legal ownership of intangible property and other related contractual
relationships or rights and process of execution of these transactions by the
parties; and price of the transactions appropriate to contribution made and the
functions performed, assets employed and risks assumed by the parties.
3. Operational functions, operating
assets and risks arising from business activities of each contracting party,
and operating assets and risks in relation to opportunity costs, economic
conditions, and conditions of the whole industries or sectors, business lines
and geographical positions of taxpayers, shall be analyzed to determine factors
measuring the capability of gaining profit from business activities and
practical situation of those business activities which these taxpayers have
performed in connection with their functions and use of associated assets,
capital, costs and expenses.
Comparability analysis results must
reflect main functions in the relationship between, the use of assets, capital
and opportunity costs as well as risks associated with the use of these assets,
capital and opportunity costs for investment purposes, and the capability of
gaining profit, which are performed by taxpayers in relation to their business
transactions, specifically as follows:
a) Certain main functions of the
subsidiary in the entire value chain of a multinational enterprise group
including the research and development function, e.g. contract-based research
and development services, in-house research and development, technical and technological
development and product design activities; the manufacturing function, e.g.
in-house manufacturing, licensing manufacturing, contract manufacturing, toll
manufacturing, assembling and installation of equipment; sale, purchase and
management of raw materials and other activities; distribution, e.g.
distribution on its own, limited risk distribution, commission agent, wholesale
distribution, retail distribution; provision of support services, e.g. legal,
accounting and finance, credit and collection, training and personnel
management services; provision of transportation and warehousing services;
brand development activities, e.g. marketing, advertising, publicity, market
research and other functions within the value chain in the industry;
b) Certain key financial assets of
a subsidiary including intangible property, e.g. technical know-how, copyright,
trade secrets, secret formulas, patents, intangible assets related to
commercial and marketing activities, e.g. brands, brand building and identity
systems, lists, figures and relationships with customers; tangible assets, e.g.
plant, machinery and equipment; financial assets, rights and economic benefits
created by these assets during the process of exploitation, use and transfer
thereof;
c) Certain major business risks
including strategic risks or market risks arising from implementation of
business strategies, e.g. market penetration, expansion or maintenance; risks
associated with infrastructure or goods inventory; financial risks, e.g. credit
risks, bad debt risks, foreign exchange risks; risks associated with
transactions, e.g. risks arising from factors such as price and payment terms
in commercial transactions; product risks arising from design, development and
manufacturing of product, product quality management and after sales services;
business risks associated with capital investments, the number of customers and
force majeure risks.
Analysis of the taxpayer’s business
risks in the entire value chain of the multinational group aims to determine
material risks to the entire value chain of the industry, capability of
controlling risks such as capability of making decisions on risk management and
dealing with risks likely to arise in the reality, e.g. identification of major
economic risks, assessment of degree of allocation and arrangement of risks
specified in legally binding agreements or documents or arrangements of the
taxpayers; analysis of functions of controlling and minimizing risks in legally
binding agreements or documents or arrangements; examination and review of
performance of these functions, bearing and allocation of risks of the taxpayer
in reality. In case where there is any difference between the allocation of
risks in legally binding agreements, documents or arrangements and that carried
out in the reality, based on the results of risk analysis, tax authorities
shall be accorded the authority to decide to re-allocate risks and adjust
levels of price, profit margins and profit split ratios of taxpayers.
4. Contractual terms of transactions
include certain terms regarding volumes and conditions of the transaction or
product distribution; duration, conditions and methods of payment; terms and
conditions of warranty, replacement, improvement, update, correction or
adjustment of product; terms and conditions of exclusive rights to trade and
distribute products; certain other terms and conditions having economic effects
such as support and advisory services for quality control, user’s instruction,
advertising and promotional activities.
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b) Unless related parties enter
into a legally binding agreement, document or arrangement in order not to
recognize sales or expenses derived from technical assistance, synergies in the
multinational group, sharing of business know-how or utilization of seconded or
dual-contract staff, the comparability analysis is carried out to determine the
nature, value of transaction, income generated from these transactions and
contribution made by each related party. This is used as the basis for
comparison with business decisions that may be accepted by independent parties
under the same or similar conditions.
5. Economic conditions of
transactions and market conditions at the date and time of execution of these
transactions may determine the levels of price, profit margins and profit split
ratios of parties.
a) Several economic conditions
under which these transactions are carried out, e.g. scale and size, geographic
locations of the product manufacturing and consumption market, levels of market
such as ordinary wholesale and retail, exclusive distribution; extent of
competition of products sold on the market and relative competitive position of
the buyer and seller; availability of substitute goods; levels of general
supply and demand or location-specific supply and demand; consumer purchasing
power; economic factors that may influence costs of production arising at the
location of transaction, e.g. tax incentive policies; government regulations of
the market; cost of production, land, labor and capital; business cycle and
factors having positive influence upon the price, profit rate and profit
distribution ratio of the taxpayer, e.g. features of positions, advantages and
cost savings achieved depending on locations, local markets, labor forces and
synergy and specialization functions centralized on the basis of contributions
made by related parties involved in the creation of value;
b) In case where taxpayers and
comparables neither reside within the same country, territory nor supply goods
and services for the same geographic market, the analysis of economic conditions
includes analysis of comparability of markets where the taxpayer and
comparables are residing with respect to comparative advantages,
location-specific advantages influencing competitive factors such as costs of
labor, raw materials, transportation, rent, training, subsidies, financial, tax
incentive policies, infrastructure costs, market growth levels and advantageous
features of market such as the large population and customer base with
increased spending capacity and other comparative advantage features.
6. The comparability analysis for
elimination of material differences is an analysis aimed at eliminating
quantitative and qualitative differences that may exist in financial
information or data materially influencing factors used as the benchmarks for
determining prices of related-party transactions according to specific transfer
pricing methods referred to in Article 13, 14 and 15 herein. The quantitative
difference is defined as the difference determined by absolute numbers in
business cycle, number of years of establishment and operation of an enterprise
or relative numbers representing differences in financial indicators according
to particular investment sectors or operational functions, differences in
current capital, while the qualitative difference is defined as information
identified based on the specific transfer pricing methods stipulated in Article
13, 14 and 15 herein.
a) Factors causing differences
which are considered material, including: Differences in product
specifications, contractual terms, functions, assets and risks and business
sectors or activities and economic conditions of taxpayers and independent
comparables; the differences in investment policies, environment and impacts of
input costs in local, domestic and overseas areas;
b) Quantitative and qualitative
differences need to be reviewed to adapt to comparability factors causing
material impacts on the transfer pricing methods referred to in Article 13, 14
and 15 herein.
7. The results of the comparability
analysis shall be considered the basis for selection of independent comparables
relevant to specific transfer pricing methods referred to Article 13, 14 and 15
herein. In the event that any taxpayer refuses to make any adjustment for the
level of price, profit margin and profit split ratio based on independent
comparables by reason of quantitative and qualitative differences causing
material impacts, they shall be obliged to search and reselect independent
comparables in order to determine the standard arm’s length range in order to
ensure the high degree of reliability and similarity, and make an adjustment
for the transfer prices under the provisions of this Decree.
Article 11.
Steps of the comparability analysis process
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2. Analyzing, comparing, finding
and selecting independent comparables on the basis of identifying comparison
time, product specifications and contractual terms and conditions; analyzing
the industry, market and economic conditions wherein transactions arise;
analyzing related-party transactions and taxpayers performing related-party
transactions; databases; transfer pricing methods and adjustments for any
potential material difference, specifically as follows:
a) Identifying the comparability
extent, subject matters and factors, e.g. comparison time and date, information
used for analysis of the taxpayer with respect to comparability factors
relating to functions, assets and risks; product specifications; contractual
requirements; economic conditions under which transactions occur, analysis of
the industry, market, context of business activities and transaction of goods,
services and assets of parties, for the purpose of selecting the related party
that requires the determination of prices of their related party transactions
in accordance with this Decree;
b) Evaluating and searching
comparables, e.g. prioritizing examination of internal independent comparables
on the basis of verification of the level of their reliability and independence
in order to ensure that these transactions are not those arranged in breach of
the arm’s length doctrine; setting out criteria for searching and determining
database that may be relied on, as referred to in Article 17 herein, in order
to search similar independent comparables. On the basis of information that has
been subject to the analysis and examination of availability of data of
independent comparables, the transfer pricing method appropriate for the
substance of business, commercial, financial activities and risks incurred by
each related party that requires the determination of the transfer prices must
be selected;
c) Analyzing the level of the
similarity and reliability of independent comparables that have been selected
on the basis of examination and screening of qualitative and quantitative
criteria; analyzing information about the economy, industry and financial
figures of selected comparables in order to verify the level of similarity;
determining and correcting material differences. On the basis of the selection
of similar independent comparables, it shall be necessary to use financial data
and figures of selected independent comparables to determine bases for
adjustment in the levels of price, profit margins and profit split ratios of
taxpayers under the provisions of Article 8 herein.
3. Identifying the level of price,
profit margin or profit split ratio, based on the results of the analysis of
independent comparables, as the basis for the comparison or application thereof
for the determination of corporate income tax obligations of taxpayers and
avoidance of any reduction in tax obligations to the state budget. Calculation
method must be identically applied in the operating and business cycle or stage
in agreement with functions and business models as prescribed in Article 12,
13, 14 and 15 herein.
Article 12.
Selection of transfer pricing methods
Comparison method for determination
of prices of related-party transactions (for the purpose of this Decree,
shortly referred to as transfer pricing method) shall be applied according to
the arm's length principle, transaction nature and functions of taxpayers to
the extent that this method is assessed and applied in a consistent manner in
the entire business cycle or stage; based on financial data obtained from
independent comparables, shall be selected according to comparability analysis
principles referred to in Article 6, 7, 8, 9 and 10 herein. The transfer
pricing method shall be selected amongst the methods prescribed in Article 13,
14 and 15 herein, based on features of related-party transactions and available
information.
Article 13.
Method of comparison between the transfer price and the arm's length price
1. Cases of application of the
method for comparing the transfer price and the arm’s length price (hereinafter
referred to as arm’s length price comparison method):
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2. Principles of application:
a) The arm’s length price
comparison method is implemented according to the rule of non-discrimination
regarding product specifications and contractual requirements when comparing
arm’s length prices with transfer prices which cause material impacts on
product prices. In case where there is any difference causing material impacts
on product prices, these material differences must be eliminated;
b) Such factors as product
specifications and contractual requirements have material impacts on product
prices, including characteristics, quality, brands and trademarks of products,
and transaction scale and volume; requirements set out under agreements on
supply and transfer of products, e.g. amounts, durations of transfer of
products, payment deadlines and others; rights to distribute or consume
commodities, services or assets, impact economic values and markets where
transactions occur and other factors affecting product prices, such as economic
conditions and operational functions of taxpayers.
3. Calculation method:
a) The transfer price of a product
is adjusted to the arm’s length price of the product or the value within the
standard arm's length range of independent comparables as prescribed in this
Decree;
b) In case where the product price
is publicly announced on the domestic and international exchange of commodities
or services, the transfer price of a product shall be determined according to
the product price quoted at the comparable time and under the same or similar
conditions;
c) Taxpayers purchasing machinery
or equipment from foreign related parties must provide records or documents
evidencing purchase prices thereof in accordance with the arm’s length
principle at the purchase time. For new machinery or equipment, the price used
for comparison purposes is the price on the invoice demonstrating that the
related party has purchased such machinery or equipment from an unrelated
party. For used machinery or equipment of which the invoice or original
document evidencing purchase is issued on the purchase date, revaluation
thereof shall be subject to applicable legislation on guidance on management,
use and depreciation of fixed assets.
4. Transfer pricing results are the
taxable prices used for declaring and determining the corporate income tax
amounts payable on condition that they do not cause any reduction in taxpayers’
tax obligations to the state budget.
Article 14.
Method for comparing profit margins of taxpayers with those of independent
comparables
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Taxpayers do not have database and
information in order to apply the arm’s length price comparison method referred
to in Article 13 herein; taxpayers are unable to compare product-based
transactions on the basis of specific transactions in specific comparable
products to the extent that these transactions are aggregated according to the
business nature and reality, and then successfully select profit margins of
appropriate independent comparables; or taxpayers fail to exercise their
autonomy over the entire business and production chain, or fail to participate
in the execution of related-party transactions prescribed in Article 15 herein,
specifically including:
a) The method for comparison of
gross profit to sales (resale price method) shall be applied when the taxpayer
sells or distributes products purchased from its related party to unrelated
customers and does not create intangible property associated with products
sold; does not participate in the process of development, enhancement,
maintenance and protection of intangible property under the ownership of its
related parties associated with the products sold, carry out processing,
manufacturing or installation activities that may lead to any change in the
nature and characteristics of these products, or attach trademarks to these
products to increase their value. The resale price method shall not be applied
to taxpayers acting as distributors that own intra-group valuable product
intangibles with respect to brand names, trademarks and other marketing-related
intangibles such as customer lists, distribution channels, logos, images and
other brand identity elements for market research, marketing or trade
promotion, or incurs expenses from establishment, design of distribution
channels, brand identities or after-sale costs;
b) The method for comparing the
ratio of gross profit to cost of goods sold (cost plus method) shall be applied
when taxpayers that do not own its product intangibles and incurs little risk
perform their functions of contract manufacturing, make-to-order manufacturing
or toll manufacturing, assembly, processing of products, installation of
equipment; procurement and supply of products; supply of services or rendering
of research and development services agreed upon with related parties. The cost
plus method shall not be applied to taxpayers that are independent
manufacturing companies, or perform various functions like product research,
development, building and creation of product brands, trade names, market
strategies and product warranty and customer care services;
c) Net profit margin comparison
method: The method for comparing the net profit margin shall be used in the
cases where taxpayers do not have information necessary for the application of
the arm’s length price comparison method; do not have data and information
about the accounting method of independent comparables or, because of failure
to search comparables with similar functions and products, do not have
sufficient grounds for application of the resale price method or the cost plus
method; taxpayers performing distribution or manufacturing functions do not own
product intangibles or do not engage in development, enhancement, maintenance,
protection and exploitation of product intangibles, or does not fall within the
scope of application of the method for distribution of profit between related
parties in accordance with clause 1 of Article 15 herein.
2. Principles of application:
a) Profit margin comparison method
shall be applied according to the principle of non-discrimination concerning
operational functions, assets and risks; economic conditions and accounting and
bookkeeping methods taken into consideration in a comparison thereof between
taxpayers and independent comparables have material effects on the profit
margin. If there is any difference causing material impacts on profit margins,
then these material differences must be eliminated;
Factors having material impacts on
the profit margin encompass: Assets, capital, costs and expenses; rights to
control and make decisions in reality to serve the purpose of performing main
functions of taxpayers; nature of business industry and market for production
and consumption of products; accounting and bookkeeping method and cost
structure of products; economic conditions in which transactions occur;
commercial or financial relationships of multinational groups; technical
assistance, sharing of trade secrets, know-how, utilization of employees
working under single or dual employment regime and economic conditions of
business industries or sectors in which taxpayers are operating, product specifications
and contractual terms and conditions or requirements.
b) Cases of application of the
resale price method: The resale price method is applied to certain differences
that may have material impacts upon the ratio of gross profit to price of goods
sold (net sales) such as costs reflecting functions of the enterprise that is a
sales agent, exclusive distributor or distributor performing marketing
functions; growth and development levels of product consumption markets;
functions performed by taxpayers within the supply chain such as retailing,
wholesale supply and accounting methods of parties;
c) Cases of application of the cost
plus method: The cost plus method is applied to certain differences that may
have material impacts upon the ratio of gross profit to cost of goods,
including costs reflecting functions performed by enterprises such as those
functioning as contract manufacturers designated by parent companies or
intra-group service suppliers; contractual obligations such as durations for
delivery of products, costs of quality control, warehousing, terms of payment,
and methods for accounting for cost components of products sold, of taxpayers
and independent comparables;
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Taxpayers doing business by
performing their routine functions, without performing strategic
decision-making functions and engaging in transactions of low added value
comprise production or distribution enterprises which are not exposed to
inventory risk or market risk and do not have sales revenue or costs arising
from uses of intangible assets, shall not have to incur operating losses
arising from these risks.
3. Calculation method:
The profit-comparison method shall
use the gross or net profit margins of selected arm’s length comparables for
comparison for identifying the corresponding gross or net profit margins of
taxpayers. Selection of profit margins, including gross profit margins or net
profit margins based on sales, costs or assets shall depend on the nature and
economic conditions of transactions; functions of taxpayers and accounting or
bookkeeping methods of related parties. The bases for determination of the
profit margin, including accounting data of taxpayers on sales, costs or assets
shall not be controlled or decided by related parties.
a) Method for comparing the gross
profit to sales (the resale price method):
The purchase price (cost) of a
good, service or asset sold by a related party equals (=) the resale price (net
sales) of that good, service or asset resold to an unrelated party minus (-)
the gross profit divided by the selling price (net sales) of a taxpayer less
(-) certain other costs included in the purchase price, such as import duties,
customs dues, insurance costs or international transit costs (if any).
The gross profit to the selling
price (net sales) of a taxpayer determined by comparing it with that of
independent comparables shall equal (=) the selling price (net sales) of the
taxpayer multiplied (x) by the gross profit relative to the selling price (net
sales) of the selected independent comparables.
The gross profit to the selling
price (net sales) of independent comparables shall be calculated as the value
falling within the standard arm’s length range of the ratio of the gross profit
to the selling price (net sales) of the independent comparables which are
selected for adjustments made according to the principles herein stipulated.
The purchase price (or cost) which
is adjusted to independent comparables is the taxable price or the cost for tax
declaration for determination of corporate income tax obligations of taxpayers.
b) Method for comparing the gross
profit to sales (the resale price method):
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The gross profit to the cost of a
taxpayer which is determined based on independent comparables equals (=) the
cost paid by a taxpayer multiplied (x) by the ratio of the gross profit to the
cost of the selected independent comparables.
The ratio of the gross profit to
the cost of the selected independent comparables is defined as the value
falling within the standard arm’s length range of the ratio of the gross profit
to the cost of the independent comparables which are selected for adjustments
made according to the principles herein stipulated.
The selling price to a related party
(or net sales) which is adjusted to independent comparables is the taxable
price or the cost for tax declaration for determination of corporate income tax
obligations of taxpayers.
c) Net profit margin comparison
method:
The net profit margin existing before
the interest and corporate income tax to sales, costs or assets of a taxpayer
engaged in the transfer pricing are deducted shall be adjusted to the ratio of
net profit existing before the interest is taken away to sales, costs or assets
of the selected independent comparables, based on which tax obligations of a
taxpayer is adjusted or determined.
Net profit excludes the difference
between sales and costs of financial activities.
The selected net profit margin is
the value within the standard arm’s length range of the net profit margin of
independent comparables which are selected for adjustment to or determination
of taxable income and tax obligations of a taxpayer according to the principles
herein stipulated.
Indicators of the net profit margin
existing before the loan interest and corporate income tax are taken away shall
be computed under the provisions of legislation on accounting, tax
administration and corporate income tax.
4. The results of determination of
the adjusted profit margin of a taxpayer are the basis for the determination of
the taxable income and the corporate income tax payable without causing any
reduction in the taxpayer’s corporate income tax obligations to the state
budget.
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1. When to apply the method:
a) A taxpayer engages in a related
transaction which is specific, integrated or closed in an enterprise group, or
activities related to the development of new products, use of proprietary technologies,
takes part in the group’s unique value chain or the process of developing,
increasing, maintaining, protecting and utilizing proprietary intangible assets
without any basis for determination of prices of transactions between related
parties or transactions closely linked or simultaneously performed, or
complicated financial transactions related to multiple financial markets across
the globe;
b) A taxpayer engages in the
digital transfer pricing in the absence of any basis for determination of prices
of transactions between related party or participates in the creation of the
added value obtained from synergies of resources available within the group;
c) A taxpayer performs its
functions to exercise autonomy over their entire production and business
process, and is not governed under the provisions of clause 1 of Article 13,
clause 1 of Article 14 herein.
2. Principles of application:
This method is defined as the
method for splitting or allocating total profit generated from related-party
transactions in order to determine the profit of a taxpayer engaged in the
value chain. This method shall be applied to total actual and potential profit
of related-party transactions referred to in Point a of this Clause which is
calculated by using financial data obtained on such bases as reasonable and
valid evidencing documents; values and profits of transactions must be
determined by using the same accounting method during the whole time length of
application of this method.
3. Calculation method:
The adjusted profit of a taxpayer
shall be allocated to total profit gained, including actual or potential
profits of parties engaged in the transaction chain.
The adjusted profit of a taxpayer
is defined as the summation of the primary profit and the extra profit. The
primary profit is calculated according to the profit margin comparison method
referred to in Article 14 herein. The extra profit is calculated according to
the allocation proportion based on one or certain factors such as sales, costs,
assets or personnel of related parties engaging in transactions and in
conformity with the arm's length principle.
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4. The results of determination of
the adjusted profit of a taxpayer are the basis for the determination of the
taxable income and the corporate income tax payable without causing any
reduction in the taxpayer’s corporate income tax obligations to the state
budget.
Chapter III
TAXABLE COSTS AND DECLARATION OR DETERMINATION OF
TRANSFER PRICES
Article 16.
Determination of costs for assessment of taxes on enterprises engaged in
related-party transactions
1. Costs of related-party
transactions which neither match the substance of arm's length transactions nor
contribute to creating operating sales or income of a taxpayer shall not be
charged as deductible costs upon determination of the income subject to the
corporate income tax within a specified taxable period, including:
a) Costs of payments to a related
parties that does not perform any business or production activity relating to a
taxpayer’s industries or business lines; that do not have any associated rights
and responsibilities to assets, commodities and services provided to the
taxpayer;
b) Costs of payments to a related
party that performs business or production activities, but has the scale of
assets, number of employees and operating functions incommensurate with the
transactional value that this related party has obtained from a taxpayer;
c) Costs of payment to a related
party that is a resident entity within a country or territory that does not
collect the corporate income tax, and that does not contribute to creating
sales or added value for the business and production activities of a taxpayer.
2. Service charges of related
parties:
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In case where there is a connection
with centers performing specialized functions and synergies in creating the
added value for the group, a taxpayer must determine the total value created
from these functions and identify the level of profit allocation proportionate
to the value of participation by related parties from which relevant service
charges paid to related parties to perform coordination or service supply
functions in arm’s length transactions of same or similar nature have been
deducted.
b) Service charges that are not
deducted from taxable income encompass costs arising from services rendered for
the sole purpose of providing other related parties with benefits or values;
services rendered to provide benefits for shareholders of related parties;
services of which costs are repeatedly charged due to multiple related parties
render the same services, or in which the added value offered to a taxpayer is
not specified; services which are, in nature, benefits obtained by a taxpayer
as a member of a corporation and costs that a related party adds to third-party
services rendered through a related intermediary without adding any value to
these services.
3. Total loan interest cost is
deducted in case of determining the income subject to corporate income tax of
the enterprise engaged in related-party transactions:
a) Total loan interest cost arising
after deducting deposit interests and lending interests within a specific
taxable period which is deducted during the process of determination of income
subject to the corporate income tax is not 30% more than the net profit
generated from business activities within the taxable period plus loan interest
costs arising after deducting deposit interests and lending interests arising
within the taxable period plus depreciation/amortization expenses arising
within that period of a taxpayer;
b) The portion of loan interest
cost which is non-deductible as prescribed in point a of this clause is carried
forward to the next taxable period for the determination of total loan interest
cost deductible if total loan interest cost deductible in the next taxable
period is lower than the amount prescribed in point a of this clause. The loan
interest costs may be carried forward for a maximum consecutive period of 05
years, counting from the year following the year in which non-deductible loan
interest costs arise;
c) The provision in Point a of this
Clause shall not apply to loans of taxpayers that are credit institutions as
defined in the Law on Credit Institutions; insurance companies as defined in
Law on Insurance Business; ODA loans and concessional loans of the Government
which are granted to enterprises in the on-lending form; loans intended for
implementing national target programs (including new rural area development
programs and sustainable poverty reduction programs); loans invested in
programs or projects for implementation of State social welfare policies (e.g.
resettlement housing, worker or student housing and social housing, and other
social welfare projects or programs);
d) Taxpayers must declare the rate
of loan interest costs arising within a specific taxable period according to
Form No. I enclosed herewith.
Article 17.
Databases used for declaration, determination and management of transfer prices
1. Databases used for declaration,
determination and management of transfer prices, including:
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b) Corporate information or data
publicly released on stock exchanges;
c) Information or data available on
domestic and international commodity or service exchanges;
d) Information made available to
the public by ministries or sectoral administrations, or other official
sources.
2. Transfer price management
databases of tax authorities, including:
a) The database referred to in
clause 1 of this Article;
b) Information or data exchanged
with counterparty tax authorities as provided in clause 7 of Article 4 herein;
c) Information made available to
tax authorities by ministries or sectoral administrations;
d) Risk management databases of tax
authorities.
3. Analysis and selection of
independent comparables for analysis and determination of the arm's length
range shall be subject to the principles of comparability analysis and the
transfer pricing methods referred to herein, and must conform to the priority
order in selecting comparison data as listed hereunder:
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b) Resident comparables residing
within taxpayers’ countries or territories;
c) Comparables from other regional
states where sectoral conditions and economic growth levels are comparable.
With regard to foreign comparables
operating in different geographical markets, it shall be necessary to analyze
the comparability, quantitative and qualitative material differences referred
to in Article 9 and 10 herein.
Article 18.
Rights and obligations of taxpayers regarding the declaration and determination
of transfer prices
1. Taxpayers engaged in related
party transactions as covered by this Decree shall enjoy the rights stipulated
in the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.
2. Taxpayers engaged in related
party transactions under this Decree shall be held responsible for declaring
and determining transfer prices, and shall be exempted from corporate income
tax obligations within the territory of Vietnam in accordance with this Decree.
Taxpayers shall assume
responsibility for demonstrating their compliance with this Decree with respect
to their comparability analysis and selection of pricing methods upon the
request of regulatory authorities.
3. Taxpayers engaged in related
party transactions under this Decree shall be held responsible for declaring
information about their interrelationships or intra-group relationships and
related party transactions by using the Form No. 01 given in Appendix I, II and
III to this Decree, and submitting their completed forms together with the
corporate income tax finalization returns.
4. Taxpayers shall be responsible
for retaining and providing the transfer pricing files comprising information,
documents, data and records, including:
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b) Local files, including
information about transfer pricing, transfer pricing policies and methods,
prepared and deposited at taxpayers’ offices according to the directory of
information and documents prescribed in Appendix II hereto;
c) Master files containing
information about business activities of multinational groups, transfer pricing
policies and methods of global groups and policies on allocation of income and
decentralization of operations and functions in value chains of groups
according to the directory of information and documents prescribed in Appendix
III hereto;
d) Country-by-Country reports of
profits of ultimate parent companies prescribed in clause 5 of this Article and
Appendix IV hereto.
5. Taxpayers’ obligations related
to Country-by-Country reports of profits:
a) If a taxpayer is an ultimate
parent company in Vietnam that generates at least eighteen thousand billions of
Vietnam dong in their global consolidated revenue, then they shall take
responsibility for preparing a Country-by-Country report of profits included in
the transfer pricing file referred to in Appendix IV hereto. The duration of
submission of these reports to tax authorities shall be 12 months starting from
the ending date of the ultimate parent company’s fiscal year.
b) Taxpayers in Vietnam having
overseas ultimate parent companies responsible for submitting a
Country-by-Country reports of profits under the host country’s legislation must
submit such reports to tax authorities in the following cases:
- Countries, territories where
ultimate parent companies are residents enter into international taxation
agreements with Vietnam, but do not have any agreement with competent
regulatory authorities by the deadline for submission of reports under the
provisions of point a of this clause.
- Overseas countries, territories
where ultimate parent companies are residents have agreements between competent
regulatory authorities with Vietnam, but have terminated the automatic
communication mechanism or fail to automatically provide Vietnam with
Country-by-Country reports of profits of groups that are residents in these
countries or territories.
- In case where a multinational
group having more than one taxpayer in Vietnam and an ultimate parent company
in an overseas country issues a written notification to designate one of the taxpayers
in Vietnam to submit a Country-by-Country report of profits, the designated
taxpayer shall be obliged to submit such report to a tax authority. Taxpayer
shall be obliged to submit the written notification of designation issued by
the ultimate parent company to the tax authority by or on the ending date of
the fiscal year of the taxpayer’s ultimate parent company.
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- Countries, territories where
entities entrusted with submission of reports are residents adopt regulations
requiring the submission of Country-by-Country reports of profits.
- Countries, territories where
entities entrusted to submit reports are residents have agreements between competent
regulatory authorities with Vietnam as signatories at the date due for
submission of these reports as per point a of this clause.
- Countries, territories where
entities entrusted with submission of reports are residents have agreements
between competent regulatory authorities with Vietnam, but have not terminated
the automatic communication mechanism and provide Vietnam with
Country-by-Country reports of profits of groups that are residents in these
countries or territories.
- Entities entrusted with
submission of reports shall be obliged to show their written notifications
stating that they are designated to submit Country-by-Country reports of
profits to tax authorities of host countries by or on the ending date of the
fiscal year of the group’s ultimate parent companies.
- Written notifications of
designation of entities entrusted with submission of reports which are provided
by taxpayers in Vietnam to Vietnamese tax authorities under the provisions of
point b of this clause.
- Taxpayers in Vietnam must inform
Vietnamese tax authorities in writing of names, tax identification numbers and
host countries of ultimate parent companies or entities entrusted with
submission of reports by or on the ending date of the group’s fiscal year.
d) If taxpayers' overseas ultimate
parent companies are bound to submit Country-by-Country reports of profits
under the regulations of host countries, tax authorities must automatically
communicate under commitments made under international taxation agreements by
Vietnam.
dd) If taxpayers' ultimate parent
companies are not bound to submit Country-by-Country reports of profits under
the regulations of host countries, tax treaties must be observed.
6. Transfer pricing files must be
compiled before the time of filing corporate income tax finalization returns
each year, and must be deposited and presented to meet tax authorities’
requests for provision of information. When tax authorities carry out transfer
pricing inspections and audits, the time limit for submission of the transfer
pricing files shall be subject to regulations laid down in the Law on
Inspection, starting after receipt of information requests.
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7. Taxpayers shall be responsible
for providing, in a sufficient and accurate manner, and bearing legal
responsibility for, information and documents included in the transfer pricing
files at the requests of tax authorities during the pre-inspection or pre-audit
consultation procedures as prescribed by Article 20 herein. The time limit for
submission of the transfer pricing file shall not be longer than 30 working
days from the date of receipt of the tax authority’s request. In case where
sound reasons are provided by taxpayers, the submission deadline or time limit
shall be extended only once to no longer than 15 working days as from the
expiry date.
8. Independent consulting or audit
companies or tax agent businesses that act on behalf of taxpayers to file the
transfer pricing files shall be responsible for complying with legislation on
tax administration over enterprises engaged in the transfer pricing as provided
herein, and assume legal responsibility in accordance with laws and
regulations.
Article 19.
Safe harbor rules for taxpayers’ exemption from transfer pricing declaration
and documentation requirements
1. Taxpayers shall be exempted from
the transfer pricing declaration requirements referred to in Section III and IV
of the Appendix I to this Decree, and the transfer pricing documentation
requirements prescribed herein only if they are engaged in transactions with
related parties that must pay corporate income tax within the territory of
Vietnam, are subject to the same corporate income tax rates as applied to these
taxpayers and all of them are not offered the corporate income tax incentive
within a specified taxable period, but they shall be required to clarify bases
for such exemption in Section I, II included in the Appendix I hereto.
2. Taxpayers shall be responsible
for making transfer pricing declaration according to the Appendix I to this
Decree, but shall be exempted from the transfer pricing documentation
requirements in the following circumstances:
a) Taxpayers are engaged in the
transfer pricing but their total sales arising within a specified taxable
period are less than VND 50 billion, and their total values of the
related-party transactions arising within a specified taxable period do not
exceed VND 30 billion;
b) Taxpayers already entering into
Advance Pricing Agreement (APA) have submitted the annual report in accordance
with legislation on Advance Pricing Agreements. For
those related party transactions which are not covered by the APA, taxpayers
shall be responsible for making transfer pricing declarations as referred to in
Article 18 herein;
c) Taxpayers perform business
activities by exercising simple functions, neither generating any revenue nor
incurring any cost from operation or use of intangible assets, generating the
sales of less than VND 200 billion, as well as applying the ratio of net
operating profit before deducting loan interest and corporate income tax
(exclusive of the difference between sales and costs of financial activities)
to net sales, in the following sectors:
- Distribution: 5% or over;
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- Processing: 15% or over.
In case where taxpayers keep
separate accounting records of their sales and expenses in each sector, the
ratios of net profits before deducting loan interest costs and corporate income
taxes to net sales in specific respective sectors shall be used for calculation
purposes.
In case where any taxpayer manages
to keep a separate accounting record of sales but fails to do so with respect
to expenses arising in the manufacturing and business sectors, it shall be required
to allocate expenses in proportion to sales generated in each sector to use the
ratio of net profits before deducting loan interest costs and corporate income
taxes to net sales in specific respective sectors for calculation purposes.
In case where any taxpayer fails to
keep separate accounting records of sales and expenses in specific
manufacturing and business sectors for the purpose of determination of the
ratio of net profits before deducting loan interest costs and corporate income
taxes to net sales in specific respective sectors, it shall be required to use
the ratio of net profits before deducting loan interest costs and corporate
income taxes to net sales generated in the sector with the highest ratio.
In case where the taxpayer chooses
not to use the ratio prescribe in this point, they must prepare the transfer
pricing file under regulations in force.
3. With regard to taxpayers
qualified for exemption from transfer pricing declaration and documentation
requirements under the provisions of clause 1 and 2 of this Article, the
determination of total deductible loan interest costs for the calculation of
corporate income taxes of enterprises having related party transactions shall
be subject to the provisions of clause 3 of Article 16 herein.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 20.
Responsibility and authority of tax authorities for management of transfer
prices
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a) Managing and using information
of taxpayers engaged in related party transactions for risk management
purposes;
b) Apply the risk management for
the planning of inspection and examination of enterprises having
interrelationships and related party transactions;
c) Manage and use
Country-by-Country reports of profits of taxpayers for the risk management and
communication tasks under regulations and commitments of Vietnam under
international taxation agreements, not for tax imposition purposes.
2. Tax authorities shall consult
the comparability analysis principles, transfer pricing principles and methods
referred to herein as well as information about tax obligations of enterprises
engaged in related party transactions in order to carry out tax imposition in
the following cases:
a) If taxpayers violate laws on
taxation but fully comply with accounting, invoicing and evidencing
documentation regulations, setting thresholds of their sales, costs or taxable
income for the purpose of determination of tax obligations shall conform to
comparability analysis principles, transfer pricing methods and databases used
for management of prices of related-party transactions as prescribed by this
Decree;
b) In other cases, they shall be
subject to clause 2 of Article 50 in the Law on Tax Administration No.
38/2019/QH14 dated June 13, 2019;
c) Tax authorities shall be
responsible for enabling taxpayers to present their evidence and explanation
about data and figures of independent comparables used in transfer pricing
files.
3. Tax authorities shall be vested
with authority to set the levels of price, profit margins or profit split
ratios; levels of taxable income or corporate income tax payable for any
taxpayer failing to comply with transfer pricing declaration or determination
requirements; failing to provide or incompletely provide data and information
provided for the purpose of determination of prices of related party
transaction in the following cases:
a) Taxpayers do not provide or
insufficiently provide information or do not submit the Form given in the
Appendix I hereto;
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c) Taxpayers use inaccurate or
unrealistic information about arm’s length transactions for comparability
analyses, declaration and determination of the transfer prices, or rely on
data, evidencing documents and records which are illegitimate, invalid or are
of unclear origin to determine levels of price, profit margins or profit split
ratios applicable to related-party transactions;
d) Taxpayers commits any violation
against transfer pricing regulations set forth in Article 19 hereof;
dd) Databases used for tax
imposition purposes must be subject to regulations laid down in the Law on Tax
Administration No. 38/2019/QH14 dated June 13, 2019.
4. Tax authorities shall be
responsible for securing information provided by taxpayers relating to the
transfer pricing in accordance with the provisions laid down herein. Provision
of information to other entities or organizations shall be subject to clause 5
of this Article.
5. In case where there is any issue
relating to policies or regulations concerning industries and specialized
sectors after transfer pricing inspections, examinations or audits, tax
authorities shall collect opinions or feedbacks from entities, organizations or
individuals involved, specifically including:
a) Sectoral regulatory authorities,
specialized organizations or associations;
b) Tax authorities shall be
responsible for providing dossiers, information and documents or records
relating to the transfer pricing for specialized entities or organizations
asked to give their opinions. Entities or units asked to give opinions shall be
responsible for securing information in accordance with laws and regulations.
6. Tax authorities shall exchange
information with taxpayers and counterparty tax authorities according to the
consultation procedures implemented prior to, during and after the transfer
pricing inspections, examinations or audits as follows:
a) Where, through the application
of risk management measures to the tax administration of prices of
related-party transactions, tax authorities find it necessary to exchange
information with taxpayers about the Appendix I to this Decree and the transfer
pricing files of taxpayers, tax authorities shall send written requests for
consultation with taxpayers in order to exchange and provide in advance information
about the transfer pricing files of taxpayers in accordance with provisions set
forth in this Decree;
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7. Tax authorities shall carry out
automatic information exchange or communication mechanism under international
commitments of Vietnam under tax treaties. On a periodic or annual basis, tax
authorities shall post the list of foreign tax authorities implementing the
mechanism for the automatic information exchange or communication of Country-by-Country
reports of profits of taxpayers on their websites.
8. Tax authorities shall make
adjustments in the transfer pricing under bilateral agreements under relevant
tax treaties.
9. Where tax authorities enter into
APA with taxpayers, they shall assume the following responsibilities:
a) Manage, examine, inspect or
audit related-party transactions which are not covered by APA according to the
risk management principles;
b) Manage, inspect, examine or
audit the compliance of taxpayers with APA in accordance with laws and
regulations.
Article 21.
Responsibilities of ministries, ministry-level agencies and People’s Committees
of centrally-affiliated cities and provinces
1. The Ministry of Finance shall,
within their remit, have the following responsibilities:
a) Assume responsibility for the
state management of prices of related-party transactions in accordance with
provisions laid down herein;
b) Undertake and collaborate with
the Ministry of Information and Communications in communicating or
disseminating the state tax administration over enterprises engaged in related
party transactions;
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2. The State Bank of Vietnam shall,
within their remit, have the following responsibilities:
Cooperate in the provision of
information or data on foreign loans and debt repayments of particular
enterprises engaged in related party transactions by reference to the lists
compiled by tax authorities, including data on loan amounts, interest rates,
periods of interest payment and principal repayment, actual fund withdrawal,
debt (principal or interest) repayment and other related information (if any).
3. The Ministry of Planning and
Investment shall, within their remit, have the following responsibilities:
Cooperate in provision of data for
registration of business industries of enterprises; databases concerning
investment fund structures at licensing dates and dates of adjustment and amendment
to investment registration certificates or enterprise registration certificates
and relevant information on investment projects when tax authorities conduct
transfer pricing inspections, examinations or audits over enterprises engaged
in related party transactions.
4. The Ministry of Science and
Technology, the Ministry of Agriculture and Rural Development shall, within
their remit, have the following responsibilities:
Collaborate in providing the
databases relating to agreements on technology transfer; industrial property
right transfer; transfer of plant variety rights; application documents for
registration of intellectual property rights after industrial property rights,
plant variety rights are established; and providing opinions or feedbacks to tax
authorities upon their request in order for them to carry out the tax
administration over enterprises engaged in related-party transactions.
5. The Ministry of Information and
Communications shall, within their remit, have the following responsibilities:
Cooperate in provision of the
databases of enterprises licensed to do business in the sectors within their
jurisdiction and information about related-party transactions in the digital
economy sector upon the Ministry of Finance’s request.
6. The Ministry of Industry and
Trade shall, within their remit, have the following responsibilities:
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7. The Commission for the
Management of State Capital at Enterprises shall, within their remit, have the
following responsibilities:
Collaborate in motivating groups,
incorporations, groups of related enterprises under their jurisdiction to
provide information in accordance with tax authority's regulations.
8. People’s Committees of
centrally-affiliated cities and provinces shall, within the ambit of their
duties and powers, have the following responsibilities:
Direct Departments of Planning and
Investment, Departments of Finance and other authorities to establish the
specialized databases facilitating the tax administration over enterprises
having related party transactions.
9. Ministries and sectoral
administrations shall, within their remit, have responsibilities for
cooperating with the Ministry of Finance in implementing this Decree.
Article 22.
Entry into force
1. This Decree shall enter into
force on December 20, 2020 and take effect from the corporate income tax term
of 2020.
2. The Decree No. 20/2017/ND-CP
dated February 24, 2017 and the Decree No. 68/2020/ND-CP dated June 24, 2020 of
the Government, regulating the tax administration for enterprises engaged in
the transfer pricing, shall be repealed from the effective date of this Decree.
3. Declaration and finalization of
2017 and 2018 corporate income taxes:
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b) If taxpayers already receiving
inspections, examinations or audits of tax authorities or competent regulatory
authorities and obtaining conclusions therefrom and handling decisions for the
2017 and 2018 taxable period fall within the cases in which they are qualified
for the redetermination of tax amounts payable under point c of clause 2 of
Article 2 in the Decree No. 68/2020/ND-CP dated June 24, 2020, but have not yet
submitted applications to tax authorities till the effective date of this
Decree, they shall be entitled to request directly supervisory tax authorities
to redetermine tax amounts payable;
c) In case where taxpayers’
corporate income tax amounts or late payment amounts in 2017 and 2018 already
paid to the state budget are greater than redetermined ones, the difference
shall be offset against the amounts of corporate income tax accrued for the
period from 2020 to end of 2024. After such period expires, tax amounts that
remain after such offset shall not be further handled.
4. In case where loan interest
costs are carried forward to the following taxable period upon the finalization
of corporate income tax in 2019 under the Decree No. 68/2020/ND-CP, the time
limit for carry-forward of loan interest costs shall not be longer than 5
consecutive years after the 2020’s CIT period. After expiry of such 5-year
period, if such costs are not completely carried forward, the remaining portion
of loan interest costs shall not be brought forward to the following taxable
periods.
Article 23.
Implementation responsibilities
1. The Ministry of Finance shall
preside over or cooperate with concerned ministries, sectoral administrations, People’s
Committees of provinces and centrally-governed cities in implementing this
Decree.
2. Ministers, Heads of
Ministry-level agencies, Heads of Governmental bodies, Chairpersons of People’s
Committees of provinces and centrally-affiliated cities, other entities and
persons involved shall be responsible for implementing this Decree./.
PP.
GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
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APPENDIX
I
(To
the Government’s Decree No. 132/2020/NĐ-CP dated November 5, 2020)
INFORMATION
ABOUT INTERRELATIONSHIPS AND RELATED PARTY TRANSACTIONS
(Attached
to corporate income tax finalization declaration)
Taxation
period: From…………………to…………………..
[01] Taxpayer’s name
………………………………………………………………………….
[02] Tax identification number:
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[03] Address:
……………………………….……………………………………………………….
[04] Urban/rural district:
…………………….. [05] City/province: ………………………………
[06] Telephone number: ………………………..
[07] Fax: …………….. [08] Email: ………..
[09] Tax agent’s name (if any):
…………………………………………………………………...
[10] Tax identification number:
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SECTION I. INFORMATION ABOUT
RELATED PARTIES
No.
Name
Country
Tax
identification number
Forms
of interrelationship1
(1)
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(3)
(4)
(5)
A
B
C
D
Đ
E
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H
I
K
L
1
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3
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SECTION II. SAFE HARBOR FOR
TRANSFER PRICING DECLARATION AND DOCUMENTATION REQUIREMENTS
No.
Exemption
description
Marked
as qualified2
(1)
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(3)
1
Exemptions from transfer pricing
declaration requirements for related-party transactions specified in Section
III and IV, and exemptions from transfer pricing documentation requirements
If the taxpayer is engaged in a
related-party transaction with an entity that is a payer of corporate income
tax within the territory of Vietnam, the latter is subject to the same
corporate income tax rate as applied to the former, and neither of them is
offered any corporate income tax incentives within a specified tax period.
2
Exemptions from transfer pricing
documentation requirements
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a
The taxpayer is engaged in
related party transactions, earns revenue within a specified tax period which
totals less than VND 50 billion and performs related-party transactions
within a specified tax period of which total value is less than VND 30
billion.
b
The taxpayer already entering
into an Advance Pricing Agreement submits annual reports in accordance with
legislation on Advance Pricing Agreements.
c
The taxpayer carries on business
by performing routine functions, neither generating any revenue nor incurring
any cost from operation or use of intangible assets; generating the revenue
of less than VND 200 billion, calculating according to the ratios of net
operating profit before loan interest and corporate income tax to revenue, in
the following sectors:
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- Distribution: 5% or more
- Manufacturing: 10% or more
- Processing: 15% or more
SECTION III. TRANSFER PRICING
INFORMATION
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No.
Item
Amounts sold to the related party
Amounts bought from the related party
Profits appreciated due to revaluation made at
arm's-length prices
Amounts of authorized collection, payment, or allocation
given to permanent establishments3
Transactions performed under APA4
Recognized at transfer prices
Revaluated at arm's-length prices
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Pricing method
Recognized at transfer prices
Revaluated at arm's-length prices
Spread
Pricing method
(1)
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(3)
(4)
(5)=(4)-(3)
(6)
(7)
(8)
(9)=(8)-(7)
(10)
(11)=(5)+(9)
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(13)
I
Total
value of business transactions
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II
Total
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1
Goods
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1.1
Used
for formation of fixed assets
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a
Related
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1.2
Not
used for formation of fixed assets
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b
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2
Services
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2.1
Research
and development
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Advertising
and marketing
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a
Related
Party A
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b
Related
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2.3
Business
management and consultancy or training
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Related
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2.4
Financial
activities
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2.4.1
Royalties
and the like
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Related
Party A
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B
Related
Party B
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2.4.2
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A
Related
Party A
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B
Related
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2.5
Other
services
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A
Related
Party A
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B
Related
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SECTION IV. BUSINESS RESULTS AFTER
DETERMINATION OF TRANSFER PRICES
1. Intended for taxpayers in
production, trade and service sectors
Taxpayer
already signing APA
Yes □
No □
Currency
unit: Vietnamese Dong
No.
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Amount
of related-party transactions
Amount
of arm’s-length transactions
Total
amount of business transactions during taxation period
Calculated
according to the transfer pricing file
Calculated
according to APA
(1)
(2)
(3)
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(5)
(6)=(3)+(4)+(5)
1
Revenue generated from selling
goods and providing services
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2
Revenue deductions
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3
Net revenue generated from
selling goods and providing services (3)=(1)-(2)
4
Cost of sales
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5
Gross profit from selling
goods and providing services (5)=(3)-(4)
6
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7
General and administrative
expenses
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8
Financial income
8.1
Including: Deposit and loan
interest
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9
Financial expenses
9.1
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9.1.a
Loan interest expense deductibles
within the taxation period
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9.1.b
Period loan interest expense
non-deductibles that are brought forward to the following period according to
regulations of point b of clause 3 of Article 16
10
Depreciation expenses incurred
during the taxation period
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
11
Net profit from production and
business activities during the taxation period (11)=(5)-(6)-(7)+(8)-(9)
12
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
13
The sum of net profit plus
loan interest expenses after deducting deposit and loan interest arising
during the taxation period, plus depreciation expenses during the taxation
period (13)=(11)+(9.1)-(8.1)+(10)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
14
Ratio of loan interest
expenses after deducting deposit and loan interest arising during the taxation
period to the sum of net profit plus loan interest expenses after deducting
deposit and loan interest arising during the taxation period plus
depreciation expenses during the taxation period (14)=[(9.1)-(8.1)]/(13)
15
Loan interest expenses carried
forward from the previous taxation periods, including:
(15)=(15.1)+(15.2)+(15.3)+(15.4)+(15.5)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
15.1
- Non-deductible amount of loan
interest expenses brought forward from the year (n-1) to the taxation period
(n)
15.2
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
15.3
- Non-deductible amount of loan
interest expenses brought forward from the year (n-3) to the taxation period
(n)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
15.4
- Non-deductible amount of loan
interest expenses brought forward from the year (n-4) to the taxation period
(n)
15.5
- Non-deductible amount of loan
interest expenses brought forward from the year (n-5) to the taxation period
(n)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
16
Ratio of loan interest
expenses after deducting deposit and loan interest plus loan interest
expenses brought forward from previous periods to the sum of net profit plus
loan interest expenses (after deducting deposit and loan interest) arising
during the taxation period plus depreciation expenses during the taxation
period (16)=[(9.1)-(8.1)+(15)]/(13)
17
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
17.1
- Margin type:…………………………………….
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
17.2
- Margin type:…………………………………….
17.3
- ……………………………………………...
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Intended for taxpayers in
banking and credit sectors
Taxpayer
already signing APA
Yes □
No □
Currency
unit: Vietnamese Dong
No.
Items
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Amount
of arm’s-length transactions
Total
amount of business transactions during taxation period
Calculated
according to the transfer pricing file
Calculated
according to APA
(1)
(2)
(3)
(4)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(6)=(3)+(4)+(5)
1
Interest and other equivalent income
2
Interest expenses and other
equivalent expenses
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3
Net interest income (3)=(1)-(2)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Service income
5
Service-related operating
expenses
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6
Net profits/losses from providing
services (6)=(4)-(5)
7
Net profits/losses from foreign
exchange activities
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8
Net profits/losses from sale and
purchase of trading securities
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Net profits/losses from sale and
purchase of investing securities
10
Income from other operations
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
11
Other operating expenses
12
Net profits/losses from other
operations (12)=(10)-(11)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
13
Income from capital contribution
and share purchase
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Operating expenses
15
Credit risk contingency expenses
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
16
Aggregate before-tax profit
(16)=(3)+(6)+(7)+(8)+(9)+(12)+(13)-(14)-(15)
17
Net profit from production and
business activities (17=16-12)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
18
Profit margin used for
determination of transfer prices
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Margin type:…………………………………….
18.2
Margin type:…………………………………….
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
18.3
…………………………………...
3. Intended for taxpayers that
are securities companies
Taxpayer
already signing APA
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
No
□
Currency
unit: Vietnamese Dong
No.
Items
Amount of related-party transactions
Amount of arm’s-length transactions
Total amount of business transactions during taxation
period
Calculated according to the transfer pricing file
Calculated according to APA
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(1)
(2)
(3)
(4)
(5)
(6)=(3)+(4)+(5)
1
Operating
income (1)=(1.1)+(1.2)+(1.3)+(1.4)+(1.5)+(1.6)+(1.7)+(1.8)+(1.9)+
(1.10)+(1.11)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.1
Gains
recorded from financial assets measured at fair value through profit/loss
(FVTPL) (1.1)=(1.1.a)+(1.1.b)+(1.1.c)
1.1.a
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.1.b
Positive
difference arising due to revaluation of FVTPL financial assets
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.1.c
Dividends,
returns from FVTPL financial assets
1.2
Returns
from held-to-maturity (HTM) investments
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.3
Gains
from loans and receivables
1.4
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.5
Gains
from risk-provisioning derivative securities
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.6
Sales
from security brokerage services
1.7
Sales
from securities underwriting and issuing agent services
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.8
Sales
from investment counseling services
1.9
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.10
Sales
from financial counseling services
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.11
Income
from other activities
2
Operating
expenses (2) = (2.1) + (2.2) + (2.3) + (2.4) + (2.5) + (2.6) + (2.7) + (2.8)
+ (2.9) + (2.10) + (2.11) + (2.12)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1
Losses
recorded from financial assets measured at fair value through profit/loss
(FVTPL) (2.1)=(2.1.a)+(2.1.b)+(2.1.c)
2.1.a
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1.b
Negative
difference arising due to revaluation of FVTPL financial assets
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1.c
Expenses
incurred from purchase of FVTPL financial assets
2.2
Losses
from held-to-maturity (HTM) investments
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.3
Losses
and differences recorded after evaluation carried out at the fair prices of
AFS financial assets upon reclassification
2.4
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.5
Losses
from risk-provisioning derivative assets
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.6
Proprietary
trading expenses
2.7
Expenses
of security brokerage services
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.8
Expenses
of securities underwriting and issuing agent services
2.9
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.10
Expenses
of security depository services
...
...
...
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2.11
Expenses
of financial counseling services
2.12
Expenses
of other services
...
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3
Financial
income (3)=(3.1)+(3.2)+(3.3)+(3.4)
3.1
...
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3.2
Sales,
unearned dividends, volatile deposit interest
...
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3.3
Proceeds
from sale and liquidation of investments in subsidiaries, associates, joint
ventures
3.4
Other
investment income
...
...
...
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4
Financial
expenses (4)=(4.1)+(4.2)+(4.3)+(4.4)+(4.5)
4.1
...
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4.2
Loan
interest expenses
...
...
...
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4.3
Losses
incurred from sale and liquidation of investments in subsidiaries,
associates, joint ventures
4.4
Contingency
expenses for devaluation in long-term financial investments
...
...
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4.5
Other
financial expenses
5
...
...
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6
General
and administrative costs of the securities company
...
...
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7
Business
results (7)=(1)-(2)+(3)-(4)-(5)-(6)
8
Total
deposit and loan interest arising during the taxation period
...
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9
Total
loan interest expense incurred within the taxation period
9.1
...
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9.2
Period
loan interest expense non-deductibles that are brought forward to the
following period according to regulations of point b of clause 3 of Article
16
...
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10
Depreciation
expenses incurred during the taxation period
11
The
sum of net profit within the taxation period plus loan interest expenses
after deducting deposit and loan interest arising during the taxation period,
plus depreciation expenses during the taxation period
[(11)=(7)+(9)-(8)+(10)]
...
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12
Ratio
of loan interest expenses after deducting deposit and loan interest arising
during the taxation period to the sum of net profit plus loan interest
expenses after deducting deposit and loan interest arising during the taxation
period plus depreciation expenses during the taxation period
(12)=[(9)-(8)]/(11)
13
...
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Including:
13.1
- Non-deductible
amount of loan interest expenses brought forward from the year (n-1) to the taxation
period (n)
...
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13.2
- Non-deductible
amount of loan interest expenses brought forward from the year (n-2) to the taxation
period (n)
13.3
- Non-deductible
amount of loan interest expenses brought forward from the year (n-3) to the taxation
period (n)
...
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13.4
- Non-deductible
amount of loan interest expenses brought forward from the year (n-4) to the taxation
period (n)
...
...
...
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- Non-deductible
amount of loan interest expenses brought forward from the year (n-5) to the taxation
period (n)
14
Ratio
of loan interest expenses after deducting deposit and loan interest deductible
within the taxation period plus loan interest expenses brought forward from
previous periods to the taxation period (n) to the sum of net profit plus net
loan interest expenses arising during the taxation period plus depreciation
expenses during the taxation period (14)=[(9)-(8)+(13)]/(11)
...
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15
Profit
margin used for determination of transfer prices
15.1
Margin
type:…………………………………….
...
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15.2
Margin
type:…………………………………….
...
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……………………………………
I herein undertake that provided
data are correct and I am held legally liable for these data./.
TAX
AGENT
Full
name: ……………………….
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……,
date (dd/mm/yyyy) …..
TAXPAYER
or
TAXPAYER’S LEGAL REPRESENTATIVE
(Signature,
full name; title and seal (if any))
INSTRUCTION
NOTES
A. Taxation period: The taxation
period given in the CIT finalization declaration form is adopted. The taxation
period is determined as per the Law on Corporate Income Tax.
B. Taxpayer’s general information: In
order to complete the item [01] through the item [10], information already
provided in the CIT finalization declaration form should be used appropriately.
C. Section I. Information about
related parties:
- Column (2): Fully enter each
related party’s name:
...
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+ If the related party is an entity
or natural person outside Vietnam, information given in the written document
indicating the interrelationship like the business registration certificate,
transaction contract or agreement between the taxpayer and the related party
are used.
- Column (3): Enter the name of the
country and territory where the related party is the resident.
- Column (4): Enter the related
parties’ TINs:
+ If the related party is an entity
or natural person in Vietnam, fully enter its/his/her TIN.
+ If the related party is an entity
or natural person outside Vietnam, fully enter its/his/her TIN and ID code of
the taxpayer; if not, clearly state reasons.
- Column (5): Pursuant to the
regulations laid down in clause 2 of Article 5 in the Decree No. …../2020/NĐ-CP,
the taxpayer engaged in a related-party transaction is required to specify
forms of interrelationship involving related parties by marking “x” onto the
appropriate cell. Where the related party is involved in more than one form of
interrelationship, the taxpayer is required to mark "x" onto the
appropriate cell.
D. Section II. Safe harbor for
transfer pricing declaration and documentation requirements:
Where the taxpayer is eligible for
exemptions from transfer pricing declaration and documentation requirements
under Article 19 in the Decree No. …../2020/NĐ-CP at the column (2), mark “x”
onto the appropriate cell at the column (3).
Where the taxpayer is eligible for
exemptions from transfer pricing declaration and documentation requirements
under clause 1 of Article 19 in the Decree No. …../2020/NĐ-CP, the taxpayer is
required to mark “x” onto the appropriate cell at the column (3) only and is
not required to complete the fields given in section III and IV of Appendix I
to the Decree No. …../2020/NĐ-CP.
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Where the taxpayer is eligible for
exemption from transfer pricing documentation requirements under point b of
clause 2 of Article 19 in the Decree No. …../2020/NĐ-CP, the taxpayer is
required to complete the fields according to the relevant instructions given in
Đ.2 and E.
Đ. Section III. Transfer pricing
information:
Đ.1. Where the taxpayer is eligible
for exemption from transfer pricing documentation requirements under point a or
c of clause 2 of Article 19 in the Decree No. …../2020/NĐ-CP and already marks
(x) onto the column 3 at the row a or c in the item of exemption from transfer
pricing documentation requirements in Section II of Appendix I to the Decree
No. …../2020/NĐ-CP, this field can be completed as follows:
- Column (3), (7) and (12): Enter
information according to the instructions given in Đ.2 of this Appendix.
- Column (4), (5), (6), (8), (9),
(10) and (11): The taxpayer can keep them blank.
Where the taxpayer is qualified for
exemption from transfer pricing documentation requirements as per point a of
clause 2 of Article 19 in the Decree …../2020/NĐ-CP, total amount of all
related-party transactions arising during the taxation period which is used as
a basis to decide whether the taxpayer is qualified for exemption shall be
calculated as total amount specified at column (3) plus (+) column (7) in “Total
value of related-party transactions”.
Đ.2. Where the taxpayer is not
eligible for exemption from transfer pricing documentation requirements under
point a or c of clause 2 of Article 19 in the Decree No. …../2020/NĐ-CP, the
items shall be completed as follows:
- Regarding “Total value of
business transactions”:
+ Column (3): Enter total amount of
goods and services sold to related parties and independent parties, including: Earnings
from sale of goods and provision of services, financial income and other income
(exclusive of authorized collections).
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+ Column (4), (5), (6), (8), (9),
(10), (11), (12) and (13): Keep blank.
- Regarding “Total value of
related-party transactions”:
+ Column (3), (4), (7) and (8):
Enter total values of amounts at the appropriate cells of specific Goods items plus
(+) those of specific Services items.
- Regarding “Goods”:
+ Column (3), (4), (7) and (8):
Enter total values of amounts at the appropriate cells of specific items
indicating Goods used for formation of fixed assets plus those indicating Goods
not used for formation of fixed assets.
- Regarding the item of “Goods used
for formation of fixed assets” and the rows indicating details about these
Goods of “Related party A”, "Related party B”, etc.:
+ Column (3) and (7): Enter total
book values of fixed assets that the taxpayer trades with related parties.
+ Column (4) and (8): Enter total
values of the taxpayer’s trades in fixed assets with related parties that are
calculated according to the relevant transfer pricing methods specified at
column (6) and (10).
- Regarding the item of “Goods not
used for formation of fixed assets” and the rows indicating details about these
Goods of “Related party A”, "Related party B”, etc.:
...
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+ Column (4) and (8): Enter total
values of the taxpayer’s trades in these fixed assets with related parties that
are calculated according to the respective transfer pricing methods specified
at column (6) and (10).
- Regarding the item of “Services”:
+ Column (3), (4), (7) and (8):
Enter the sums of amounts given at the appropriate cells of the item “Research
and development” plus (+) “Advertising and marketing” plus (+) “Business
management and consultancy or training” plus (+) “Financial activities” plus
(+) “Other services”.
- Regarding the items of “Research
and development”; “Advertising and marketing”; “Business management and
consultancy or training”; “Financial activities”; “Other services”; and the
subitems of “Related party A”, “Related party B”, etc.:
+ Column (3) and (7): Enter total
book value of each service rendered when performing transactions with related
parties.
+ Column (4) and (8): Enter total
value of each service that the taxpayer transacts with related parties. Such
value is calculated according to the respective transfer pricing method
specified at column (6) and (10).
- Column (6) and (10): Enter the
symbol standing for the name of the corresponding method for determination of
transfer prices as per Article 13, 14 and 15 of the Decree No. …../2020/NĐ-CP
that constitute the amount of the taxpayer’s trade with related parties that
are calculated according to transfer pricing files in the item of each related
party as follows:
+ PP1: The method for comparison
between the transfer price and the arm’s-length price (the comparable
uncontrolled price method).
+ PP2: Method for comparing profit
margins of the taxpayer with those of independent comparables
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PP2-2: Method for comparing the
gross profit margin to costs (the cost plus method).
PP2-3: Transactional net margin
method.
+ PP3: Profit split method.
Example:
+ In case of purchase of machinery
from the related party A according to the comparable uncontrolled price method,
enter PP1 at the column (10) indicating the item of Goods used for formation of
fixed assets that are purchased from the related party A.
+ In case of collecting charges for
the management service provided to the related party B according to the cost
plus method, enter PP2-2 at the column (6) and the row indicating the item of
Business management, counseling and training service provided to the related
party B.
- Column (5) and (9): Enter total
value determined according to the calculation formula stated in Appendix I to
the Decree No. …../2020/NĐ-CP.
- Column (11): Enter the profit
increased due to the revaluation made at arm's-length prices.
- Column (12): Enter total amounts
of authorized collection, payment, revenue allocated to resident
establishments, expenses distributed to resident establishments, one at a time,
which arise during the taxation period.
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E. Section IV. Business results
after transfer pricing:
- The item of “Taxpayer already
signing APA”:
The taxpayer is required to mark
“x” onto “Yes” when already signing unilateral, bilateral or multilateral APA with
the tax authority of Vietnam. Unless the taxpayer signs APA with the tax
authority, mark “x” onto “No” and keep the column (4) in this business result
chart blank.
- If the taxpayer only has collections
or revenues when transacting with uncontrolled parties, enter appropriate data,
depending on business types, in respective items at the column (6) of the
business result chart as shown in this Appendix.
1. Instructions intended for
taxpayers in production, trade and service sectors:
a) Where the taxpayer has already
marked (x) onto the column 3 at the row 2a indicating that the taxpayer is eligible
for exemption from transfer pricing documentation requirements under Section II
of Appendix I to the Decree No. …../2020/NĐ-CP, the following items can be
completed as follows:
- Regarding items shown at columns
(1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b),
(10), (11) and (12):
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter values calculated
based on data given in the financial statement.
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- The item shown at the column
(17): The taxpayer can keep it blank.
b) Where the taxpayer has already
marked (x) onto the column 3 at the row 2c indicating that the taxpayer is
eligible for exemption from transfer pricing documentation requirements under
Section II of Appendix I to the Decree No. …../2020/NĐ-CP, the following items
can be completed as follows:
- Regarding items shown at columns
(1), (2), (3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b),
(10), (11) and (12):
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter values
calculated based on data given in the financial statement.
- Regarding the items shown in the
rows (13), (14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) and (16), data
shall be calculated according to point a and b of clause 3 of Article 16 in the
Decree No. …../2020/NĐ-CP.
- Regarding the item of “Profit
margin used for determination of transfer prices”
+ Column (2): Enter ratios of net
profits from production and business activities during the taxation period,
excluding the spread between financial income and expenses, to net sales at
rows (17.1), (17.2), (17.3) and (17...) under the regulations laid down in
point c of clause 2 of Article 19 in the Decree No. …../2020/NĐ-CP.
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
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In case where the taxpayer involved
in more than one business sector makes a separate accounting report on revenue
and expenses in each business sector; or makes a separate accounting report on
revenue, but not on expenses, in each business sector, the taxpayer can enter
data in the respective business sector.
In case where the taxpayer involved
in more than one business sector fails to make a separate accounting report on
revenue and expenses in each sector, data in the business sector where the
profit margin is highest are adopted.
c) Where the taxpayer is granted
exemption from transfer pricing documentation requirements under point a or c
of clause 2 of Article 19 in the Decree No. …../2020/NĐ-CP, the items shall be
completed as follows:
- Regarding the item of “Revenue
generated from selling goods and providing services”:
+ Column (3) and (4): Enter total
value of goods and services that the taxpayer transacts with related parties.
Such value is calculated according to the respective transfer pricing file
specified at column (3) and APA at column (4).
+ Column (5): Enter total book value
of goods and services that the taxpayer provides to uncontrolled parties.
+ Column (6): Enter total value
calculated according to the formula specified in Appendix I to the Decree No. ...../2020/NĐ-CP.
Regarding the item of “Revenue
generated from sale of exported goods and services” and “Revenue deductibles”: The
taxpayer enters appropriate revenues from sale of goods and provision of
services according to the instructions on entering data into the item of
“Revenue generated from selling goods and providing services”.
- Regarding the item of “Net
revenue generated from selling goods and providing services”:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Regarding the item of “Cost of
sales”:
+ Column (3) and (4): Enter total amount
of costs of goods sold that is in proportion to the revenue generated from
selling goods and providing services to related parties and equals (=) total
value of transactions with related parties that is calculated according to
transfer pricing files and APA, plus (+) the book value of transactions with
independent parties.
+ Column (5): Enter total amount of
costs of goods sold that is in proportion to the revenue generated from selling
goods and providing services to independent parties and equals (=) total value
of transactions with related parties that is calculated according to transfer
pricing files and APA, plus (+) the book value of transactions with independent
parties.
+ Column (6): Enter total value
calculated according to the formula specified in Appendix I to the Decree No.
.....…../2020/NĐ-CP.
- Regarding the item of “Gross
profit from selling goods and providing services”:
+ Column (3), (4), (5) and (6):
Enter appropriate values at specific columns of the item of “Revenue generated
from selling goods and providing services” minus (-) the item of “Cost of sales”.
- Regarding the items of “Selling
expenses” and “General and administrative expenses”:
+ Column (3) and (4): Enter total
amount of selling expenses, general and administrative expenses that is in
proportion to the revenue generated from selling goods and providing services
to related parties and equals (=) total value of transactions with related
parties that is calculated according to transfer pricing files and APA, plus
(+) the book value of transactions with independent parties.
+ Column (5): Enter total amount of
selling expenses, general and administrative expenses that is in proportion to
the revenue generated from selling goods and providing services to independent
parties and equals (=) total value of transactions with related parties that is
calculated according to transfer pricing files and APA, plus (+) the book value
of transactions with independent parties.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Regarding the items of expenses
incurred from production and business activities, the taxpayer accounts for and
enters separately recorded or determined amounts of expenses from related
parties that can be calculated according to transfer pricing files, APA and
uncontrolled transactions respectively at column (3), (4) and (5). Where these
expenses are unlikely to be separately determined, the taxpayer can choose the
most appropriate distribution approach by taking into account one or several factors,
such as revenue, expenses, assets, personnel, or others, aligned with the
nature of the taxpayer’s business, and records the amount of distributed
expenses in relevant cells (3), (4) and (5).
- Regarding the item of “Financial
income”:
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter total amount of
financial income.
- Regarding the item of “Deposit
and loan interest”: Enter the amount of interest gained from lending
activities that is charged to financial income during the taxation period.
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter total amount of
transactions involving the taxpayer with related party that is determined
according to transfer pricing files, and the book value of transactions
involving the taxpayer with independent parties.
- Regarding the item of “Financial
expenses”:
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Regarding the item of “Interest
expenses of loans used for financing production and business activities”: Enter
the amount of loan interest expenses charged to financial expenses incurred
during the taxation period.
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter total amount of
transactions involving the taxpayer with related party that is determined
according to transfer pricing files, and the book value of transactions
involving the taxpayer with independent parties.
- Regarding the item of “Depreciation
expenses incurred during the taxation period”:
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter total amount of
depreciation expenses already charged to expenses within the taxation period
and calculated by the sum of the amount of depreciation expenses already
charged to costs of sales, selling expenses and general and administrative
expenses.
- Regarding the item of “Net profit
from production and business activities during the taxation period”:
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter the value equaling
the respective value at each column of the item of " Gross profit from
selling goods and providing services” minus (-) the item of “Selling expenses”
minus (-) the item of “General and administrative expenses” plus (+) the item
of “Financial income” minus (-) the item of “Financial expenses”.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Column (3), (4), (5) and (6):
Enter the respective value at each column of the item of " Gross profit
from selling goods and providing services” minus (-) the item of “Selling
expenses” minus (-) the item of “General and administrative expenses”.
- Regarding the item of
“Aggregation of net profit plus loan interest expenses after deducting deposit
and loan interest arising during the accounting period, plus depreciation
expenses during the accounting period”:
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter the value equaling
the value of the item of “Net profit from production and business activities”
plus (+) the item of “Loan interest expenses” minus (-) the item of “Deposit
and loan interest” plus (+) the item of “Depreciation expenses”.
- Regarding the item of “Ratio of
loan interest expenses after deducting deposit and loan interest arising during
the taxation period to the sum of net profit plus loan interest expenses after
deducting deposit and loan interest arising during the taxation period plus
depreciation expenses during the taxation period":
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter the percentage
value equaling the value of [the item of “Loan interest expenses” minus (-) the
item of “Deposit and loan interest”] divided by the value of the item of “the
sum of net profit plus loan interest expenses after deducting deposit and loan
interest arising during the taxation period plus depreciation expenses during
the taxation period”.
- Regarding the item of “Profit
margin used for determination of transfer prices”:
+ Column (2): Enter profit margins
used for adjusting and determining transfer prices at rows (17.1), (17.2),
(17.3),... in line with transfer pricing methods as per Article 13, 14 and 15
in the Decree No. ...../2020/NĐ-CP.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Column (5) and (6): The taxpayer
can keep them blank.
Example:
+ Where the taxpayer applies the
transactional net margin method in which the ratio of net profit from business
and production activities within the taxation period, excluding the spread
between financial income and expenses, to total expense is used for determining
the net profit during the taxation period at the column (2) and the row (17.1),
the taxpayer shall enter the ratio of net profit from production and business
activities during the taxation period, excluding the spread between financial
income and expenses, to total expense, and the appropriate margin in percent
according to the transfer pricing file at the column (3), and according to APA
at column (4).
+ Where the taxpayer applies the
transactional net margin method in which the ratio of net profit from business
and production activities within the taxation period, excluding the spread
between financial income and expenses, to total expense in production
activities is determined according to the transfer pricing file; the ratio of net
profit from production and business activities during the taxation period,
excluding the spread between financial income and expenses, to net sales in
distribution activities is determined according to APA, at the column (2) and the
row (17.1) and (17.2), the taxpayer shall enter the ratio of net profit from
production and business activities during the taxation period, excluding the
spread between financial income and expenses, to total expenses in production
activities at the row (17.1), and the appropriate margin in percent at the
column (3); the ratio of net profit from production and business activities
during the taxation period, excluding the spread between financial income and
expenses, to net sales in distribution activities at the row (17.2), and the
appropriate margin in percent at the column (4).
- Where the taxpayer performs
multiple production and business functions and has different margins used for
determining the transfer pricing, the taxpayer enters the business results
after determining transfer prices separately for each production and business
function.
2. Instructions intended for
taxpayers in banking and credit sectors:
- Regarding the item of “Interest
and other equivalent income”:
+ Column (3), (4) and (5): Enter
total value of interest and other equivalent income obtained from related
parties that do not sign APA. Such value is calculated according to the
respective transfer pricing file specified at the column (3) or APA at the
column (4), and is the book value of transactions with independent parties at
the column (5).
+ Column (6): Enter total value
calculated according to the formula specified in Appendix I to the Decree No.
.....…../2020/NĐ-CP.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Column (3) and (4): Enter total
amount of interest and other equivalent payments that is in line with the
interest and other equivalent income from related parties and equals (=) the sum
of value of transactions with related parties calculated according to the
transfer pricing file and APA, plus (+) the book value of transactions with
independent parties.
+ Column (5): Enter total amount of
interest and other equivalent payments that is in line with the interest and
other equivalent income from independent parties and equals (=) the sum of
value of transactions with related parties calculated according to the transfer
pricing file and APA, plus (+) the book value of transactions with independent
parties.
+ Column (6): Enter total value
calculated according to the formula specified in Appendix I to the Decree No.
...../2020/NĐ-CP.
- Regarding the item of “Net
interest income”:
Column (3), (4), (5) and (6): Enter
appropriate values at specific columns indicating the item of Interest and other
equivalent income minus (-) the item of Interest and other equivalent payments.
- Regarding the item of “Service
income”: Enter data according to the instructions on how to fill out the item
of “Interest and other equivalent income”.
- Regarding the item of
“Service-related operating expenses”: Enter data according to the instructions
on how to fill out the item of “Interest and other equivalent payments”.
- Regarding the item of “Net
profits/losses from provision of services”:
Column (3), (4), (5) and (6): Enter
appropriate values at specific columns indicating the item of “Service income”
minus (-) the item of “Service-related operating expenses”.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Regarding the item of “Income
from other operations”: Enter data according to the instructions on how to fill
out the item of “Interest and other equivalent income”.
- Regarding the item of “Other
operating expenses”: Enter data according to the instructions on how to fill
out the item of “Interest and other equivalent payments”.
- Regarding the item of “Net
profits/losses from other activities”:
Column (3), (4), (5) and (6): Enter
appropriate values at specific columns indicating the item of “Income from
other operations” minus (-) the item of “Other operating expenses”.
- Regarding the item of “Income
from capital contribution and share purchase”: Enter data according to the
instructions on how to fill out the item of “Interest and other equivalent
income”.
- Regarding the item of “Operating
expenses”: Enter data according to the instructions on how to fill out the item
of “Interest and other equivalent payments”.
- Regarding the item of “Credit
risk contingency expenses”:
+ Column (3), (4) and (5): Enter
total amount of provisions for credit risk that is proportionate to income and other
revenue-like earnings at column (3), (4) and (5) for which risk provisions are
allowed.
+ Column (6): Enter total value
calculated according to the formula specified in Appendix I to the Decree No.
...../2020/NĐ-CP.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Regarding the item of “Aggregate
before-tax profits”: Describe total amount of earned before-tax profits of a
bank or credit institution within the taxation period which is determined as
follows:
+ Column (3), (4), (5) and (6):
Enter the value equaling the respective values at specific columns indicating
the item of “Net interest income” plus (+) the item of “Net profits/losses from
provision of services” plus (+) the item of “Net profits/losses from foreign
exchange activities” plus (+) the item of “Net profits/losses from sale and
purchase of trading securities” plus (+) the item of “Net profits/losses from sale
and purchase of investing securities" plus (+) the item of “Net
profits/losses from other activities” plus (+) the item of “Income from capital
contribution and share purchase” minus (-) the item of “Operating expenses”
minus (-) the item of “Credit risk contingency expenses”.
- Regarding the item of “Net profit
from production and business activities”:
+ Column (3), (4), (5) and (6):
Enter appropriate values at specific columns indicating the item of “Aggregate
before-tax profit” minus (-) the item of “Profits/losses from other operations”.
- Regarding the item of “Profit
margin used for determination of transfer prices”:
+ Column (2): Enter profit margins
used for adjusting and determining transfer prices at rows (18.1), (18.2),
(18.3),... in line with transfer pricing methods as per Article 13, 14 and 15
in the Decree No. .....……../2020/NĐ-CP.
+ Column (3) and (4): Enter the
value of the profit margin used for determining the transfer prices according
to the transfer pricing file at the column (3), and according to APA at the
column (4).
+ Column (5) and (6): The taxpayer
can keep them blank.
3. Instructions intended for
taxpayers that are securities companies:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Regarding the items shown at rows
(1.1.a), (1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6) , (1.7), (1.8),
(1.9), (1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4) , (2.5),
(2.6), (2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4)
, (4.1), (4.2), (4.3), (4.4), (4.5), (5), (6), (7), and (10):
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter values
calculated based on data given in the financial statement.
- The item shown at the column
(15): The taxpayer can keep it blank.
b) Where the taxpayer is granted
exemption from transfer pricing documentation requirements under point a of
clause 2 of Article 19 in the Decree No. …../2020/NĐ-CP, the items shall be
completed as follows:
- Regarding the items shown at rows
(1.1.a), (1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6) , (1.7), (1.8),
(1.9), (1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4) , (2.5),
(2.6), (2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4)
, (4.1), (4.2), (4.3), (4.4), (4.5), (5), (6) and (10):
+ Column (3), (4) and (5): Enter
total value of interest and other equivalent income obtained from related
parties that do not sign APA. Such value is calculated according to the
respective transfer pricing file specified at the column (3) or APA at the
column (4), and is the book value of transactions with independent parties at
the column (5).
+ Column (6): Enter total value
calculated according to the formula specified in Appendix I to the Decree No.
...../2020/NĐ-CP.
- Regarding the items indicating
expenses incurred during the taxation period, the taxpayer accounts for and
enters separately recorded or determined amounts of expenses from related
parties that can be calculated according to transfer pricing files, APA and
uncontrolled transactions respectively at columns (3), (4) and (5). Where these
expenses are unlikely to be separately determined, the taxpayer can choose the
most appropriate distribution approach by taking into account one or several
factors, such as revenue, expenses, assets, personnel, or others, aligned with
the nature of the taxpayer’s business, and records the amounts of distributed
expenses in relevant cells (3), (4) and (5).
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter the value equaling
the value of the item of “Business results” plus (+) “Total loan interest
expense incurred within the taxation period” minus (-) “Total deposit and loan
interest arising during the taxation period” plus (+) the item of “Depreciation
expenses during the accounting period”.
- Regarding the item of “Ratio of
loan interest expenses after deducting deposit and loan interest arising during
the taxation period to the sum of net profit from production and business
activities plus loan interest expenses after deducting deposit and loan
interest arising during the taxation period plus depreciation expenses during
the taxation period":
+ Column (3), (4) and (5): The
taxpayer can keep them blank.
+ Column (6): Enter the percentage
value equaling (=) the value of [the item of “Total loan interest expenses”
minus (-) the item of “Total deposit and loan interest”] divided by (:) the value of the item of “Sum of
net profit from business activities plus loan interest expenses plus
depreciation expenses arising during the taxation period”.
- Regarding the item of “Profit
margin used for determination of transfer prices”:
+ Column (2): Enter profit margins
used for adjusting and determining transfer prices at rows (15.1), (15.2)
(15.3), etc. in line with transfer pricing methods as per clause 2 and 3 of
Article 13, 14 and 15 in the Decree No. ...../2020/NĐ-CP.
+ Column (3) and (4): Enter the
value of the profit margin used for determining the transfer prices according
to the transfer pricing file at the column (3), and according to APA at the
column (4).
+ Column (5) and (6): The taxpayer
can keep them blank.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
APPENDIX II
(To the Government’s Decree No. 132/2020/ND-CP dated
November 5, 2020)
LIST OF INFORMATION AND DOCUMENTS REQUIRED IN LOCAL FILE
(Attached to corporate income tax finalization
declaration)
Taxation period: from…………………to…………………..
[01] Taxpayer’s
name
[02] Tax identification number:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[03]
Address: ………………………………………………………………………………..
[04] District:
………………….[05] Province/City: ………………………………
[06] Telephone
number: …………………… [07] Fax: ……………. [08] Email:………………..
[09] Tax agency’s
name (if any): …………………………………………………………….
[10] Tax identification number:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The company is
required to declare information and documents that are prepared and stored
according to Appendix II as follows:
No.
Description
Prepared
and stored
Remarks
1
Details about the taxpayer:
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about the management
and organization structure, including the organizational chart, list and
brief information of persons holding executive positions in the corporation
to which the taxpayer must report directly, and office and head office addresses
of these position-holders
1.2
Detailed information on the
taxpayer's business activities and business strategies, including information
related to whether the taxpayer is involved in or affected by the process or
decision for restructuring or transfer of intra-group capital or assets in
the declaration year
1.3
Information about businesses with
similar products and services in domestic and international markets (main
competitors)
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
Information about related-party
transactions: with respect to specific material types/lines of related-party
transactions in which the taxpayer is involved, providing the following
information:
2.1
Description of material
related-party transactions (e.g. provision of production services, purchase
of goods, provision of services, loans, performance and financial guarantees,
concession of intangible assets, etc.) and the context in which these
transactions are made
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Value and invoice of intra-group
payments and receipts for each type of transaction involving subsidiaries
(e.g. payments and receipts arising from products, services, royalties, loan
interest, etc.) that are regulated by foreign tax authorities
2.3
Identification of related parties
involved in related party transactions and relationships between these
related parties
2.4
Copies of related transaction
agreements and contracts
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.5
Detailed functional and
comparative analysis for taxpayers and related parties for each type of
related transaction, including any year-on-year changes
2.6
Explanatory notes on the most
appropriate method for transfer pricing related to the related-party transaction
lines and reasons for selection of the proposed method of transfer pricing
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Identification of the related
party selected for determination of the related-party transaction price, and
explanation for the reasons for selection
2.8
Summary of material assumptions
for application of the proposed transfer pricing method
2.9
Explanation for analysis of
multiple-year data (if any)
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2.10
List and description of (internal
and external) independent comparables and necessary financial
information and indicators for analysis of transfer prices, including
description of methods for search for comparative data and sources of data to
be searched
2.11
Description of comparative
adjustments already made, reasons, and documentation of adjustment results
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Description of the reasons and
interpretation of application of the proposed transfer pricing method that conforms
to the principles of arm’s length transaction
2.13
Summary of information on
quantitative financial indicators and criteria, and reasons and explanations
for use thereof for application of the proposed transfer pricing method
2.14
Copies of unilateral and
bilateral, multilateral APA Agreements and other tax agreements related to
the taxpayer’s related transactions to which tax authorities of Vietnam are
not parties or signatories
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3
Financial information:
3.1
Taxpayer’s financial statements
in the declaration year
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Information and plan on
allocation and approaches for use of financial data upon application of the
proposed transfer pricing method
3.3
Brief description of financial
data involved in the comparative analysis and data sources
3.4
Summary of reasons and
explanations for causes, business plans, investment and development
strategies for enterprises with loss-making business results for 03 years or
more
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The company shall
undertake that all information provided herein and enclosed documents are
correct and shall be held legally liable for our declaration./.
TAX
AGENT
Full name:…………..
Practising Certificate: ………
Day…Month…Year
TAXPAYER or
TAXPAYER’S LEGAL REPRESENTATIVE
(Signature, full name; title and seal (if any))
Notes: Columns
with no information are left blank.
APPENDIX
III
(Issued
together with Decree No. 132/2020/ND-CP dated November 5, 2020 of the
Government)
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(Enclosed
with the corporate income tax return)
Taxable
period: From……to………
[01] Name of
taxpayer………………………………………………………......
[02] TIN:
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[03] Address:
………………………………………………………………………..
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[06] Phone number: …………….. [07]
Fax: …………… [08] Email:……………
[09] Name of tax agent (if any):
…………………………………………………….
[10] TIN:
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The company hereby reports the
documentation prepared and kept as prescribed in Appendix III as follows:
No.
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Prepared
and kept
Notes
(1)
(2)
(3)
(4)
1
Organizational structure:
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1.1
Chart illustrating the MNE’s
(multinational enterprise) legal and ownership structure and geographical
location of operating entities.
2
Description of MNE’s
business(es):
2.1
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2.2
A description of the supply chain
for the group’s five largest products and/or service offerings by turnover
plus any other products and/or services amounting to more than 5 percent of
group turnover, including information about the main geographic markets for
these products, services.
The required description could
take the form of a chart or a diagram.
2.3
A list and brief description of
important service arrangements between members of the MNE group, other than
research and development (R&D) services, including a description of the
capabilities of the principal locations (globally and regionally) providing
important services and transfer pricing policies for allocating services
costs and determining prices to be paid for intra-group services. A brief
description of the main reason in case the group implement marketing service
via shopping center and marketing center
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2.4
A description of the main
geographic markets for the group’s products and services that are referred to
in the point 2.2 above
2.5
A brief written functional
analysis describing the principal contributions to value creation by
individual entities within the group, i.e. key functions performed, important
risks assumed, and important assets used
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A description of important
business restructuring transactions, acquisitions and divestitures occurring
during the fiscal year
3
MNE’s intangibles:
3.1
A general description of the
MNE’s overall strategy for the development, ownership and exploitation of
intangibles, including location of principal R&D facilities and location
of R&D management
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3.2
A list of intangibles or groups
of intangibles of the MNE group that are important for transfer pricing
purposes and which entities legally own them
3.3
A list of important agreements
among identified associated enterprises related to intangibles, including
cost contribution arrangements, principal research service agreements and
license agreements
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A general description of the
group’s transfer pricing policies related to R&D and intangibles
3.5
A general description of any
important transfers of interests in intangibles among associated enterprises
during the fiscal year concerned, including the entities, countries, and
compensation involved
4
MNE’s intercompany financial
activities:
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4.1
A general description of how the
group is financed, including important financing arrangements with unrelated
lenders
4.2
The identification of any members
of the MNE group that provide a central financing function for the group,
including the country under whose laws the entity is organized and the place
of effective management of such entities
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A general description of the MNE's
general transfer pricing policies related to financing arrangements between
associated enterprises
5
MNE’s financial and tax
positions:
5.1
The MNE’s annual consolidated financial
statement for the fiscal year concerned if otherwise prepared for financial
reporting, regulatory, internal management, tax or other purposes; the
applicable tax rate determines the tax positions which associate with profits
gained from business activities of related parties which have transactions
with tax payers
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5.2
A list and brief description of
the MNE group’s existing unilateral advance pricing agreements (APAs) and other
tax rulings relating to the allocation of income among countries
We hereby declare that all
information and enclosed documentation provided above are true and accurate. In
any case that the above information is found to be invalid, we are aware that
we will be held liable./.
TAX
AGENT STAFF
Full name:…………
Practicing certificate No…..
[Date]…………….
TAXPAYER or LEGAL REPRESENTATIVE OF TAXPAYER
(Signature, full name; position and seal (if any))
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