Decree No. 132/2020/ND-CP, issued by the Government on November 5, 2020, regulates tax administration for enterprises engaged in related-party transactions. It replaces Decree No. 20/2017/ND-CP and introduces rules on determining transfer prices, tax obligations, and anti-transfer pricing measures. The Decree also sets out detailed documentation requirements, including Local File, Master File, and Country-by-Country Report.
| Issuing bodies: | Government | Gazette number: | 1091&1092-11/2020 |
| Official number: | 132/2020/NĐ-CP | Gazette dated: | 20/11/2020 |
| Types of documents: | Decree | Signer: | Nguyen Xuan Phuc |
| Issuing date: | 05/11/2020 | Expiry date: | |
| Effective date: | 20/12/2020 | Effect status: | Amended |
| Fields: | Enterprise | Updated date: | 05/11/2020 |
