关于2024年度关联申报及同期资料准备的提示

Group 1 - The article emphasizes the importance of related party reporting and the preparation of contemporaneous documentation for taxpayers in compliance with the relevant tax regulations [1][2][3] - Taxpayers engaged in transactions with related parties in 2024 must submit related party reports, with specific conditions outlined for different types of enterprises [3][4] - The deadline for submitting the related party reports for the 2024 fiscal year is set for May 31, 2025, with provisions for extensions if necessary [6] Group 2 - Taxpayers must prepare contemporaneous documentation if they meet certain criteria, such as engaging in cross-border related transactions or exceeding specified transaction thresholds [10][11] - Local documentation is required for enterprises with significant asset transfers, including tangible and intangible assets, with specific monetary thresholds defined [12][13] - Exemptions from documentation requirements apply to enterprises that only engage in related transactions with domestic parties during 2024 [16] Group 3 - The preparation and submission timelines for the required documentation are clearly outlined, with local and special documentation due by June 30, 2025 [18] - Taxpayers are encouraged to utilize the electronic tax bureau for submitting their reports and documentation to streamline the process [18] - For any uncertainties regarding related party reporting and contemporaneous documentation, taxpayers are advised to consult with tax authorities [19]