OFFICIAL LETTER 54153/CT-TTHT DATED 02 AUGUST 2018 OF HA NOI TAX DEPARTMENT GUIDING
Official letter 54153/CT-TTHT dated 02Aug 2018 Ha Noi Tax Department guiding the related party file preparation exempt:
The Company has incurred transactions with related parties, which have total revenue of the taxation period (shown on the consolidated report of the Company and its subsidiaries) less than VND 50 billion but total value of all Both the associated transactions incurred in the tax period (shown in the consolidated financial statements of the Company and its branches) of more than VND 30 billion, the Company is not exempted from the associated transaction price determination file.
The Company's branches are independent accounting units with a total turnover of less than VND 50 billion and the total value of all associated transactions is less than VND 30 billion, the Company's branches shall be exempt from compiling the associated transaction price determination.
