## [Transfer pricing documentation filing obligation in China](/pt/en_GB/new/transfer-pricing-documentation-filing-obligation-china)
# Transfer pricing documentation filing obligation in China
China - 01 / 24 / 2022
China Tax Alert
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**Since the tax year of 2021 is ended, Chinese companies, including foreign invested ones, might be required to perform the filing of related party transactions for 2021 with the competent tax authority in 2022. There are four types of Chinese transfer pricing documentation filing obligations, including master file, local file, special issue file and country-by-country report (CbCR). We suggest you to internally review the following conditions of transfer pricing documentation filing obligations and resort to us in case you need any assistance either in assessing the criteria or in preparing related mandatory documentation.**
## **a) Obligations to prepare the master file**
Chinese enterprises with related party transactions are required to prepare the master file, if they have satisfied **one** of the following conditions:
- The company group of the ultimate holding company has prepared master file; or
- Total annual amount of related party transactions exceeds RMB 1 billion.
In case that the ultimate holding company has prepared master file, Chinese enterprises could be obliged to prepare a Chinese version of the master file. Per the Announcement of State Administration of Taxation \[2016\] No. 42, master file should be completed within 12 months since the end of the fiscal year of the group ultimate holding company.
## **b) Obligations to prepare the local file**
Chinese enterprises with related party transactions are required to prepare the local file if they have exceeded **one** of the following thresholds:
- Annual amount of tangible assets ownership transfer exceeds RMB 200 million;
- Annual amount of financial assets transfer exceeds RMB 100 million;
- Annual amount of intangible assets ownership transfer exceeds RMB 100 million; or
- Annual amount of other types of related party transactions exceeds RMB 40 million.
Per the Announcement of State Administration of Taxation \[2016\] No. 42, the local file should be completed by June 30 in the following year of the related party transactions. Please note that the local tax authorities might require an earlier submission date in practice.
## **c) Obligations to prepare the special issue file**
The special issue file is required for taxpayers engaging in cost sharing agreements or falling under thin capitalization requirement.
Per the Announcement of State Administration of Taxation \[2016\] No. 42, the special issue file should be completed by June 30 in the following year of the related party transactions. Please note that the local tax authorities might require an earlier submission date in practice.
## **d) Obligations to prepare CbCR forms**
The CbCR forms are required for Chinese resident enterprises if **one** of the following conditions is met:
- It is the ultimate holding company of the company group with consolidated revenues of more than RMB 5.5 billion in the previous accounting period; or
- It is nominated as the CbCR reporting entity by the company group.
A subsidiary of a company group in China may also be required to submit CbCR forms in the special tax adjustment, provided that its ultimate holding company should prepare the CbCR forms according to the regulation of the jurisdiction it resides in, **and** **one** of the following conditions is met:
- The multinational group has not provided the CbCR forms to the tax authority of any jurisdiction;
- Although the company group has submitted the CbCR forms, the jurisdiction collecting the report does not have an exchange of information mechanism with China;
- Although the multinational group has submitted the CbCR forms and the jurisdiction collecting the CbCR forms has an exchange of information mechanism with China, the CbCR has not been successfully exchanged with China.
The CbCR forms shall be submitted to the competent tax authority by May 31 of following the year during which the related party transactions occur.
[Tax](/pt/en_GB/tags/tax), [China](/pt/en_GB/tags/china)
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