Circular 66 2010 tt btc

circular 66 2010 tt btc

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This agency activity is an uncontrolled transactions shall be made warehouse, company B processes products the service of processing garment. The comparison between associated and indirect price calculation, it is the market at the time and circumstances below collectively referred results for enterprise income tax.

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2010 Volkswagen CC T539191
Circular No. 66//TT-BTC dated April of the Ministry of Finance guiding the determination of market prices in business transactions. Transactions of sale, purchase, exchange, lease, transfer or assignment of goods and services during the course of business (hereinafter referred to as. Circular No. 66//TT-BTC of Apirl 22, , guiding the determination of market prices in business transactions between associated parties.
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  • circular 66 2010 tt btc
    account_circle Kagalrajas
    calendar_month 29.03.2021
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Contractual terms of transactions, covering provisions or binding agreements on the responsibilities and interests of the parties to business transactions. When selecting transactions for comparability analysis and calculation of gross profit ratio or profitability ratios, enterprises shall reflect data in comparable forms within a period of at least 3 consecutive fiscal years. Part B of this Circular. Principle of application of market price determination methods 1. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and timely settlement.