Transfer pricing declaration return - Form 03-7/TNDN

Global Tax Update:February 2015/Vietnam

Pursuant to the Circular 156/2013/TT-BTC (“Circular 156”), the Ministry of Finance has introduced a new form for declaring the information about related party transactions, i.e. Form 03-7/TNDN. We would like to remind you that the new form is applicable for the tax period/fiscal year from 1 January 2014 onward. (Global Tax Update:February 2015/Vietnam)

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This newsletter explains some noticeable points related to Form 03-7/TNDN and following topic

  • Reassessment of the revenue and expense based on the market price
  • Transfer Pricing Documentation Report

>> Click for Japanese [移転価格申告 新書式Form 03-7/TNDNの公表 ほか]

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