China finalises reporting forms for related-party transactions
January 06, 2009
Steven Tseng and Cheng Chi of KPMG detail the latest changes in China
China’s State Administration of Taxation (SAT) on December 17 released Guoshuifa [2008] 114 (circular 114) to promulgate the finalised versions of the related party transactions annual reporting forms (the annual report) and to confirm the due date for the forms stated in article 43 of the People’s Republic of China corporate income taxation law (CIT law), and reiterated in circular 114 as “along with the annual tax returns,” which are due annually on May 31.
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