Announcement on Matters Relevant to Improving the Administration of Affiliated Party Filings and Contemporaneous Documentation

关于完善关联申报和同期资料管理有关事项的公告

SAT requires filing of contemporaneous documentation and country reports for transfer pricing.

(Issued by State Administration of Taxation on June 29 2016 and effective as of the fiscal year of 2016.)

(国家税务总局于二零一六年六月二十九日发布，自二零一六年会计年度起施行。)

SAT Announcement [2016] No.42

国家税务总局公告 [2016] 第42号

With a view to further improving the administration of affiliated party filings and contemporaneous documentation, we, pursuant to relevant provisions of the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Implementing Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) and its Implementing Rules, hereby inform you of relevant issues as follows:

为进一步完善关联申报和同期资料管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则的有关规定，现就有关问题公告如下：

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