Issuance of Explanatory Decree No. 09704555160 by the MOF
2009-01-16 15:24:25
Explanatory Decree No. 09704555160 was issued by the MOF on 6 November 2008.
In accordance with Article 43-1 of the Income Tax Act, the standards of the controlled transaction amounts that the transfer pricing reports may be replaced with other proven documents by profit-seeking enterprises have been revised; and the revised standards shall apply to the profit-seeking enterprises income tax returns starting from fiscal year 2008.