Circular 45/2021/TT-BTC dated June 18, 2021 stipulates guidelines for the application mechanism of the prior agreement on tax calculation method (APA) in tax administration with enterprises having associated transactions in Vietnam.
On June 18, 2021, the Ministry of Finance of Vietnam issued Circular 45/2021/TT-BTC stipulating guidelines for the application of the Prior Agreement on Taxable Price Determination (APA) mechanism in tax administration with enterprises having associated transactions.
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;