Uni 24-08-2020: On exemption of making documents of transaction price determination

Official Letter No 5067/CT-TTHT dated of August, 17 2020 On exemption from making documents of transaction price determination as follows:

In case the company has the total revenues are less than 50 billion VND, the total value of related party transactions are over 30 billion VND, and the company does not meet the conditions for the rate of profit before interest and corporate income tax in manufacturing are 10% or more, the company will be not determined as case of exemption from making documents of transaction price determination in accordance with the regulations.