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Circular 45 guiding the application for the Advance Pricing Agreement on tax administration
Circular 45 guiding the application for APA
This Circular takes effect from 03 August 2021 and replace Circular 201. Official APA application submitted but not concluded and having covered period not ended before the implementation of this Circular, shall continue to be resolved in accordance with the Law on Tax Administration, Decree 126, and this Circular.
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