Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing Article 24
To apply for an advance pricing arrangement with the collection authority-in-charge, the Applicant or its agent shall furnish the following documents and reports:1. Organization charts of Affiliated Enterprises home and abroad.2. Relevant information on the related parties involved in the transactions being applied for advance pricing arrangement, including an analysis report covering the following six aspects: operation, legal, tax, finance, accounting, and economy as well as the income tax return and financial statements for the three years prior to the application.3. Relevant information concerning the transaction applying for an advance pricing arrangement:(1)Name of the related parties involved in the transaction and their relationship with the Applicant;(2)Type, flow, date, object, amount, price, and contractual terms of the transaction as well as the use of property or services transferred. The use shall include the descriptions regarding whether the property is transferred for sale or use and its benefits; and(3)The time period covered by the related transaction.4. The transfer pricing report shall, in addition to being subject to Paragraph 1 of Article 22, specify the following information:(1)Assumptions affecting the pricing;(2)An analysis of value contribution and profit allocation of related parties in Controlled Transactions.(3)In case of adopting an Arm's-length Method not provided in the Regulations, a special analysis along with supporting evidentiary documents explaining the reasons why such method is more suitable than those Arm's-length Methods as provided and how it can achieve an Arm's-length result.(4)Important financial accounting policies that have a direct impact on the pricing methods.(5)The material differences in financial accounting and tax laws between the countries involved in the transaction being applied for the advance pricing arrangement and the ROC, provided, however, that such differences would have an impact on the adoption of Arm's-length Method.5. The pricing information of the same transactions or related transactions conducted by the Applicant and other related parties.6. The annual forecast of the operation results and business plans within the effective period of the advance pricing arrangement.7. Upon filing the application, the explanations or conclusions on issues related to the adoption of the Transfer Pricing method that have occurred or are currently under discussion with local or foreign competent authorities, or the advance pricing arrangements that have been approved with foreign competent authorities.8. Whether these issues are related to potential double taxation and whether bilateral or multilateral advance pricing arrangements of tax treaty countries are involved.9. Other information as requested by the collection authorities-in-charge.The Applicant or its agent shall attach a table of contents and an index when filing the documents and reports in accordance with the preceding paragraph. If the information to be produced is in a foreign language, a Chinese translation thereof shall also be attached, unless otherwise approved by the collection authority-in-charge to provide an English version.
中文原文 營利事業所得稅不合常規移轉訂價查核準則第24條
申請人或其代理人向該管稽徵機關申請預先訂價協議時，應依規定提供下列文件及報告：
一、國內外關係人結構圖。
二、參與申請預先訂價協議交易之關係人相關資料：包括營運、法律、稅務、財務、會計、經濟等六個層面之分析報告，及申請年度之前三年度所得稅申報書及財務報表。
三、申請預先訂價協議交易之相關資料：
（一）參與交易之關係人名稱及其與申請人之關係。
（二）交易類型、流程、日期、標的、數量、價格、契約條款及交易標的資產或服務之用途。
所稱用途，內容包括供銷售或使用及其效益敘述。
（三）交易涵蓋之期間。
四、移轉訂價報告，其內容除準用第二十二條第一項之規定外，另應特別載明下列資料：
（一）影響訂價之假設條件。
（二）參與交易之關係人於受控交易之價值貢獻分析及利潤配置情形。
（三）採用本準則未規定之常規交易方法時，應特別分析並說明該方法較規定之常規交易方法更為適用、更能產生常規交易結果之理由，並檢附足資證明之文件。
（四）直接影響其訂價方法之重要財務會計處理。
（五）申請預先訂價協議交易所涉國家與我國之財務會計與稅法間之重大差異，但以足以影響其所採用之常規交易方法之差異為限。
五、申請人與其他關係人進行相同交易或關聯交易之訂價資料。
六、預先訂價協議適用期間內各年度經營效益預測及規劃等。
七、申請當時與國內外業務主管機關間，已發生或討論中與其所採用之訂價方法有關之問題說明或已獲致之結論，或與國外業務主管機關間已簽署之預先訂價協議。
八、可能出現之重複課稅問題，及是否涉及租稅協定國之雙邊或多邊預先訂價協議。
九、其他經稽徵機關要求提示之資料。
申請人或其代理人依前項規定提供之文件及報告，應附目錄及索引；提供之資料為外文者，應檢附中文譯本，但經該管稽徵機關核准提供英文版本者，不在此限。
一、國內外關係人結構圖。
二、參與申請預先訂價協議交易之關係人相關資料：包括營運、法律、稅務、財務、會計、經濟等六個層面之分析報告，及申請年度之前三年度所得稅申報書及財務報表。
三、申請預先訂價協議交易之相關資料：
（一）參與交易之關係人名稱及其與申請人之關係。
（二）交易類型、流程、日期、標的、數量、價格、契約條款及交易標的資產或服務之用途。
所稱用途，內容包括供銷售或使用及其效益敘述。
（三）交易涵蓋之期間。
四、移轉訂價報告，其內容除準用第二十二條第一項之規定外，另應特別載明下列資料：
（一）影響訂價之假設條件。
（二）參與交易之關係人於受控交易之價值貢獻分析及利潤配置情形。
（三）採用本準則未規定之常規交易方法時，應特別分析並說明該方法較規定之常規交易方法更為適用、更能產生常規交易結果之理由，並檢附足資證明之文件。
（四）直接影響其訂價方法之重要財務會計處理。
（五）申請預先訂價協議交易所涉國家與我國之財務會計與稅法間之重大差異，但以足以影響其所採用之常規交易方法之差異為限。
五、申請人與其他關係人進行相同交易或關聯交易之訂價資料。
六、預先訂價協議適用期間內各年度經營效益預測及規劃等。
七、申請當時與國內外業務主管機關間，已發生或討論中與其所採用之訂價方法有關之問題說明或已獲致之結論，或與國外業務主管機關間已簽署之預先訂價協議。
八、可能出現之重複課稅問題，及是否涉及租稅協定國之雙邊或多邊預先訂價協議。
九、其他經稽徵機關要求提示之資料。
申請人或其代理人依前項規定提供之文件及報告，應附目錄及索引；提供之資料為外文者，應檢附中文譯本，但經該管稽徵機關核准提供英文版本者，不在此限。