Advanced Pricing Agreements and Vietnam’s Circular 45

Where two or more tax authorities take different positions in determining arm’s length prices, double taxation may occur. Vietnam taxpayers can choose to resolve this issue by applying for Advanced Pricing Agreement (APA) for its related party transactions for future years.

Following the enactment of the Law on Tax Administration No. 38/2019/QH14 (Law on Tax Administration) and the issuance of Decree 126/2020/ND-CP dated 19 October 2020 (Decree 126) detailing the implementation of the Law on Tax Administration, Vietnam’s Ministry of Finance (MoF) issued Circular 45/2021/TT-BTC on 18 June 2021 (Circular 45), guiding the application of APA on tax administration for companies having transactions with related parties.

EY Consulting Vietnam Joint Stock Company (EY Consulting VN) would like to invite taxpayers interested in the application of APA to our upcoming webinar, Advanced Pricing Agreements and Vietnam’s Circular 45 for more insights on APA, its benefits, expectations, and compliance rules. The webinar will also highlight some of the key outlines from Circular 45. 

The webinar will be held in Chinese.  

For further information, please contact Ms. Trinh Kiet Luong | +84 28 3629 7819 | trinh.kiet.luong@vn.ey.com 

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當兩個或多個稅務局在確定獨立交易價格時採取不同的立場，可能會發生雙重徵稅。越南納稅人可選擇通過為其未來年度的關聯交易申請預約定價協議（“Advanced Pricing Agreements (APA)”）來應對此問題。

第 38/2019/QH14 號《稅務管理法》的製定，以及 2020 年 10 月 19 日發布的第 126/2020/ND-CP 號法令（第 126 號法令）詳細說明《稅務管理法》的實施管理。此外，越南財政部於 2021 年 6 月 18 日發布了第 45/2021/TT-BTC 通告（第 45 通告），指導APA 在與關聯交易的公司稅務管理中的應用。

安永的專業家將深入分享關於 APA 的內容，介紹其作用和合規規則。網絡研討會還將重點介紹第45 通告中的關鍵大綱。誠邀相關納稅人參加本網絡研討會，進一步了解APA的作用。

活動語言: 中文

聯絡窗口：梁潔貞|+84 28 3629 7819 | Trinh.Kiet.Luong@vn.ey.com