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Thông tư 66 về vấn đề chuyển giá (english verion)

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CIRCULAR 66
PROVIDING GUIDELINES ON
CALCULATION OF MARKET PRICES IN
BUSINESS TRANSACTIONS BETWEEN AFFILIATED PARTIES 1
Dated 22 April 2010
TABLE OF CONTENTS

PART A ........................................................................................................................................................................... 1
General Provisions...................................................................................................................................................... 1
Article 1
Article 2
Article 3.

Applicability ................................................................................................................................... 1
Scope of application..................................................................................................................... 1
Definition of Terms ....................................................................................................................... 2

PART B ........................................................................................................................................................................... 4
Guidelines on Calculation of Market Prices in Related Transactions ........................................................... 4
Article 4
Article 5
Article 6
Article 7

Comparative analysis................................................................................................................... 4
Methods of calculation of market prices.................................................................................. 12
Provisions on calculation of market prices in a number of special cases .......................... 27
Keeping and providing data and source documents in relation to methods of calculation
of a market price......................................................................................................................... 29

PART C ......................................................................................................................................................................... 32
Rights and Obligations of Enterprises; Responsibilities and Duties of Tax Offices ............................... 32
Article 8
Article 9

Rights and obligations of enterprises ...................................................................................... 32
Responsibilities and powers of tax offices.............................................................................. 32

PART D .......
Allens Arthur Robinson - Vietnam Laws Online Database on www.vietnamlaws.com
i
CIRCULAR 66
PROVIDING GUIDELINES ON
CALCULATION OF MARKET PRICES
IN
BUSINESS TRANSACTIONS BETWEEN AFFILI
ATED PARTIES
1
Dated 22 April 2010
TABLE OF CONTENTS
PART A...........................................................................................................................................................................
1
General Provisions......................................................................................................................................................1
Article 1 Applicability ...................................................................................................................................1
Article 2 Scope of application.....................................................................................................................1
Article 3. Definition of Terms.......................................................................................................................2
PART B...........................................................................................................................................................................4
Guidelines on Calculation of Market Prices in Related Transactions ...........................................................4
Article 4 Comparative analysis...................................................................................................................4
Article 5 Methods of calculation of market prices..................................................................................12
Article 6 Provisions on calculation of market prices in a number of special cases..........................27
Article 7 Keeping and providing data and source documents in relation to methods of calculation
of a market price.........................................................................................................................29
PART C.........................................................................................................................................................................32
Rights and Obligations of Enterprises; Responsibilities and Duties of Tax Offices...............................32
Article 8 Rights and obligations of enterprises ......................................................................................32
Article 9 Responsibilities and powers of tax offices..............................................................................32
PART D.........................................................................................................................................................................33
Organization of Implementation............................................................................................................................33
Article 10 Effectiveness...............................................................................................................................33
1
Allens Arthur Robinson footnote: Commonly referred to as "transfer pricing".
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