Declaration of CIT returns is within 90 days from the end of fiscal year.
The company has fiscal year end on 31 December 2017 will has the declaration
deadline on March 31, 2018.
Please note the following points.
1. Deductible limit of interest expense
Interest expense with related persons can be deducted up to 20% of EBITDA
2. Service and management fee
Economic rationality and proof of provision of service are required
3. Tax standard value of CIT, VAT, special consumption tax (SST)
4. In the case of related party transaction, preparation and submission
of transfer pricing form (TPF) is necessary
5. Creation of transfer pricing document (TPD) is required