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Uni 14-09-2017 - Guidance on transactions of the related parties

Issue date: 14/9/2017 | 9:02:56 AM
OFFICIAL LETTER 58894/CT-TTHT DATED 29 AUG 2017 OF HA NOI TAXATION DEPARTMENT TO DETERMINE TRANSACTIONS OF THE RELATED PARTIES

Official letter 58894/CT-TTHT dated 29/08/2017 of Ha Noi Taxation Department guiding transactions of the related parties:

In case, Company A and Company B bases actual situation and refer to regulations of articles 5, Decree 20/2017/NĐ-CP dated 28/04/2017 of Government to determine transactions of the related parties:

-          Services of a Hotel that company A provides for Company B to determine as transactions of the related parties regulated in Clause 3 article 4 Decree 20/2017/NĐ-CP and adjusted with this Decree.

-          Total cost of interest in the period of the company is deducted when determining CIT taxable income as regulations of Clause 3 article 8 Decree 20/2017/NĐ-CP dated 28/04/2017.

-          Loan interest of the company is capitalized if meeting conditions of article 4 Circular 96/2015/TT-BTC and VAS 16.

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