Decree No. 132/2020/NĐ-CP dated 05/11/2020, prescribing tax administration for enterprise having related-party transactions, takes effect from 20/12/2020 and applies from the corporate income tax term of 2020. Document download here
Decree No. 68/2020/NĐ-CP dated 24/6/2020, amendments to clause 3 article 8 of the Government’s Decree No. 20/2017/NĐ-CP dated 24/02/2017 prescribing tax administration for enterprise having related-party transactions, repeals from the effective date of Decree No. 132/2020/NĐ-CP. Document download here
Decree No. 20/2017/NĐ-CP dated 24/02/2017, prescribing tax administration for enterprise having related-party transactions, takes effect from 01/5/2017 and repeals from the effective date of Decree No. 132/2020/NĐ-CP. Document download here
Circular No. 41/2017/TT-BTC dated 28/4/2017, providing guidance on implementation of certain articles of the Government’s Decree No. 20/2017/NĐ-CP dated 24/02/2017 on tax administration for enterprise having related-party transactions. Document download here