It is noted that the additional 5% will be waived where the underpayment of tax relates to a transfer pricing adjustment and all contemporaneous documentation requirements have been satisfied.
英
美
- 需指出，如果企業(yè)逾期未付的稅金是關(guān)于轉讓定價(jià)調整而企業(yè)按照規定提供了有關(guān)的同期資料，企業(yè)可以無(wú)需支付5%25附加利率的利息，而只按照人民幣貸款基準利率計算利息。
