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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II PREPARATORY TALKS CHAPTER III OFFICIAL APPLICATION CHAPTER IV EXAMINATION AND APPRAISAL CHAPTER V NEGOTIATIONS CHAPTER VI SIGNING OF ARRANGEMENTS CHAPTER VII MONITORING THE EXECUTION CHAPTER VIII SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present Implementing Rules are formulated on the basis of Article 36 of the Law of the People's Republic of China on the Administration of Tax Collection (hereafter "the Law on the Administration of Tax Collection") and Articles 51 through 56 of the Detailed Rules for the Implementation thereof (hereafter "the Detailed Rules") as well as the relevant provisions of the tax treaties entered into between the Chinese Government and the government of other countries (hereafter "tax treaties") for the purpose of regulating the procedures for administering the tax collection relating to the negotiated pricing arrangements among the associated enterprises. Article 2. The present Rules shall apply to the administration of tax collection relating to the negotiated pricing arrangements among associated enterprises. The term "administration of tax collection relating to the negotiated pricing arrangements among associated enterprises" refers to the specific administrative work such as talks, examination and appraisal, discussions, the formulating and approval of negotiated pricing arrangements, as well as monitoring and enforcement conducted by the competent tax authorities and the taxpayers on the basis of free will, equality, and good faith and according to the present Rules in the dealings between the taxpayers and their associated enterprises regarding the purchase and use of tangible assets, the transfer and use of intangible assets, the provision of labor services, and the financing of working capital, for which the taxpayers apply for determining in advance the principles of negotiated pricing and ways of computation to be applied to the associated dealings so as to solve and determine the tax issues involved in the associated dealings in future years. Article 3. The term "the competent tax authorities on various levels" described in the present Rules refers to the tax administrations on the level of districted cities and prefectures or above. The specific implementation work shall be executed by the international (foreign-related) tax administrative organs set up within the tax administrations of the districted cities and prefectures or other tax administrative departments. CHAPTER II PREPARATORY TALKS Article 4. Competent tax authorities shall, before agreeing to the application for negotiated pricing arrangements officially submitted by a taxpayer, hold preparatory talks according to the request of the taxpayer about issues such as the arrangements of negotiated pricing, the scope of negotiated pricing arrangements that require study and analysis. Issues such as the time, place, and concrete content of the preparatory talks are subject to determination by both parties. Article 5. Where a preparatory talks is likely to concern any negotiated pricing arrangement, the taxpayer shall, at the same time of filing a written request to the competent tax authority, put forward a written suggestion or opinions regarding the following aspects: (1) in the aspect of procedures for implementation: 1. suggestion for negotiated pricing arrangements; 2. time period for negotiated pricing arrangements; 3. the documents and materials to be submitted; 4. the report and monitoring after the negotiated pricing arrangements are ratified; 5. whether the tax issues of previous years are to be solved through the negotiated pricing arrangementsŁ» (2) concrete contents should include: 1. information about the relevant associated enterprises; 2. information about the tax auditing of the past years; 3. an account of the relevant business operations involved in the negotiated pricing arrangements; 4. information about relevant associated dealings both home and abroad; 5. functional and commensurability analysis (including the analysis of the market situation and the comparable prices available); 6. consideration of readjusting the comparable information; 7. the principles of transfer pricing and the ways of computation to be adopted, and account of why they are in accord with the principle of fair dealings; 8. the hypothetical conditions on which the transfer pricing principles and way of computation to be adopted are based; 9. the double taxation problems that may occur, including the procedures for mutual negotiation of tax treaties; and 10. other things that need to be accounted for. Article 6. When a preparatory talk is likely to deal with negotiated pricing arrangements, the competent tax authority shall, within 20 days as of receiving the written request as well as the preliminary suggestion and opinions of the taxpayer, give a written reply to the taxpayer. If it does agree to the written requests of the taxpayer, it shall give its reasons in its reply. If it agrees to the written requests of the taxpayer, it shall make an account of the following aspects: (1) in the aspect of procedures for implementation: 1.the feasibility of the relevant negotiated pricing arrangements; 2. the time schedule for the different stages of the discussion about the negotiated pricing arrangements, including the basic requirements and the general provisions and principles of examination and appraisal and time periods; 3. other procedural issues that need to be accounted for; (2) in the aspect of the concrete contents, an account should be made for: 1. the scope of application of the negotiated pricing arrangements; 2. the provisions on relevant tax treaties, and the possibility of coming into a consensus on negotiated pricing arrangements; 3. an analysis and appraisal materials that should be supplied in accordance with the different types of associated dealings; 4. time for examination and approval; and 5. the obligations and duties, etc. of both parties after the negotiated pricing arrangements are approved. Article 7. During the stage of preparatory talk, where the negotiated pricing arrangements of two or more parties to a tax treaty are concerned, a written report should be made in good time to the State Administration of Taxation about the entirety of the preparatory talk. Where, after preparatory talks, both parties come in to a consensus, the competent tax authority should inform the taxpayer in written form within 15 days after the consensus is reached, and it may hold formal negotiations about the negotiated pricing arrangement matters. After the formal negotiations about the negotiated pricing arrangements and before the conclusion of negotiated pricing arrangements, both the competent tax authority and the taxpayer are entitled to suspend the negotiations. CHAPTER III OFFICIAL APPLICATION Article 8. The taxpayer shall, within 3 months after receiving a notice for the competent tax authority regarding formal negotiation about negotiated pricing arrangements, file an official written application to the competent tax authority for carrying out the negotiated prices to effect. If the official written application for negotiated pricing arrangements concern two or more parties, the taxpayer shall report it to the State Administration of Taxation concurrently. If, due to any of the special reasons described below, the taxpayer finds it necessary to delay the submission of an official written application, it may make a extension report to the competent tax authority: (1) Where it is really necessary to prepare for some materials; (2) Where it is necessary to make technical treatment to the materials, e.g., text translation, etc.; (3) Due to other non-subjective reasons. The competent tax authority shall, within 15 days after receiving the report for delaying the submission of an official written application for the negotiated pricing arrangements, make a written reply concerning the application. If no reply is made after the time limit expires, it shall be deemed that the competent tax authority has agreed to the application of the taxpayer for delaying the submission. Article 9. The official written application submitted by the taxpayer to the competent tax authority concerning the negotiated pricing arrangements should cover at least: (1) the relevant group organization, corporate structure, associated relations, associated dealings, etc.; (2) the financial and accounting statements of the taxpayer of the recent three years, the materials about the functions of the products and assets (including intangible assets and tangible assets); (3) the types of associated dealings and tax years involved in the negotiated pricing arrangements; (4) the division of duties, functions, and risks among the associated enterprises; (5) whether the negotiated pricing arrangements concern two or more parties to a tax treaty; (6) consideration of the principles for the application of negotiated pricing arrangements to transfer pricing and the ways of computation as well as a functional analysis and commensurability analysis that support the said principles and ways, and the hypothetical conditions for the transfer pricing principles and computation methods to be adopted; (7) an account of the market situation, including the trend of development of the industry concerned and the competition environment; (8) a prediction of the business operation yields of the negotiated term, and a plan, etc.; (9) the attitude of relevant associated enterprises towards cooperation, whether they could provide the information about their dealings, operational arrangements, and financial achievements, etc.; (10) whether double taxation is concerned; and (11) issues relating to the laws and tax treaties both home and abroad, etc. The documents and material stated above shall be provided except those which have already been submitted by taxpayers according to the tax law and regulations. The documents and materials as well as accounts mentioned above, including all the documents and materials that can support the pricing principles and computation methods to be adopted and all the documents and materials that can prove that the conditions for the negotiated pricing arrangements are met shall be properly kept by the taxpayer and the competent tax authority. CHAPTER IV EXAMINATION AND APPRAISAL Article 10. The competent tax authority shall, within five months as of the day when it receives the formal written application for negotiated pricing arrangements and the required documents and materials submitted by the taxpayer, conduct an examination and appraisal, and may, according to the specific situation of examination and appraisal or upon request of the taxpayer or the tax agent thereof, demand them to supplement relevant materials so as to form a conclusion of examination and appraisal. If it is necessary to extend the time for examination and appraisal due to special circumstances, it shall notify the taxpayer in writing and in good time, and the extension may not be any long than 3 months. If the negotiated pricing arrangements involves two or more parties to a tax treaty and it is necessary to extend the time period longer than that prescribed above, it is subject to the discussion by both parties. Article 11. The examination and appraisal conducted by the competent tax authority to the formal written application for negotiated pricing arrangements shall include at least: (1) the situation of historical business operations. In the analysis and appraisal of such documents as the operational plans, trend of development, scope of business, etc. of the taxpayer, the emphasis should be placed on examining the feasibility study report, the resolution on investment budget (final settlement), the resolutions of the board of directors, etc., and a comprehensive analysis should be made to reflect relevant information and materials, e.g., finance and accounting statements, auditing reports, etc. The focus should be laid on the historical and present situations so as to find out the key factors that have an impact on the economy of the enterprises concerned; (2) the functions and risks. When analyzing and appraising the transactions between the taxpayer and its associated enterprises, attention should be paid to the respective shares held by the parties concerned in the different links of good supply, production, transport, and sale, etc. and in such aspects as research and development of intangible assets, the functions to be performed, and the risks to be undertaken in the different stages such as inventory, credit and financing, foreign exchange, market, etc.; (3) information about comparable prices. Analyzing and appraising the information about comparable prices both home and abroad supplied by the taxpayer can show the great differences in the pricing between independent enterprises and between associated enterprises, and can help adjust the materials differences that affect the dealings. If it is impossible to determine the rationality of the comparable dealings or the operational activities, it shall clarify the other documents and materials that the taxpayer has to supplement so as to prove that the transfer pricing principles and ways of computation that it has adopted have fairly reflected the dealings between the associated enterprises under examination and the status quo of the business operations as well as that they have been proved by relevant finance and operational materials. The competent tax authorities should collect the comparable prices from various sources, including analyzing the data in the export goods statements that exist in the sub-system of tax refund for the export of goods under the system of "Port Electronic Enforcement System" of tax refund for the export of goods which is already under its control, and evaluating the reasonability of the comparable dealings or operational activities; (4) hypothetical conditions. To analyze and appraise all the information and materials as well as the accounts provided by the taxpayer that can support or prove the negotiated transfer pricing principles and the ways of calculation, one should analyze their influences on the profitability of the industry concerned from the macro and micro aspects (e.g., politics, economy, law, technology, etc.), and analyze their impacts on the taxpayer in aspects such as business strategy, production scale, and the hypothesis of life circle, etc. so as to determine whether they are reasonable; (5) the principles of transfer pricing and the ways of calculation. One should analyze and appraise whether the transfer pricing principles and the calculation methods adopted by the taxpayer in negotiated pricing arrangements are applied to the past, present, and future dealings between the associated enterprises as well as in the relevant finance and operational materials, how they are authentically applied, and whether they comply with the provisions of relevant laws and regulations; and (6) the expected fair dealings prices or profit values. By making further examination and appraisal of the determined comparable prices, profit plus percentage, the dealings of the comparable enterprises, etc. one could obtain the prices or profit value acceptable to both the tax authority and the taxpayer by means of the suggested transfer pricing principles and methods of calculation so as to lay the foundation for determining the negotiated pricing arrangements. Article 12. The competent tax authority shall report the conclusion of examination and appraisal of the negotiated pricing arrangements involving two or more parties to a tax treaty, level by level, to the State Administration of Taxation for examination and approval. CHAPTER V NEGOTIATIONS Article 13. The competent tax authority shall, within 30 days as of the day when the examination and appraisal conclusion is formed, hold further negotiations with the taxpayer in terms of such major issues as the functions, risks, information about comparable prices, hypothetical conditions, pricing principles, ways of calculation, and the fair dealings value, etc. so as to exchange opinions and come into a consensus and form a draft of the negotiated pricing arrangements. If the draft concerns two or more parties to the negotiated pricing arrangements, it shall be reported, level by level, to the State Administration of Taxation for examination and approval. Article 14. The contents of the draft of negotiated pricing arrangements should mainly include: (1) the relevant associated enterprises (such basic information as name and address, etc. of all the enterprises involved in the negotiated pricing arrangements); (2) the associated dealings involved and the time period thereof; (3) the setup of the relevant articles and the valid term thereof; (4) the ways of transfer pricing (including the adopted comparable prices or dealings, the pricing principles and methods of calculation, the anticipated scope of outcome of business operations, etc.); (5) definition of the terms relating to the application of the transfer pricing methods and the basis of calculation (e.g., sales volume, sales costs, gross profits, net profits, etc.); (6) hypothetical conditions; (7) the obligations of the taxpayer, including the annual reports, record keeping, the notices of variation of hypothetical conditions, etc.; (8) the legal effect of the arrangements, the confidentiality of the documents and materials, etc.; (9) clauses about mutual responsibilities; (10) revision of the arrangements; (11) the ways and means of dispute resolution; (12) elimination of double taxation; (13) points of attention; (14) day on which the arrangements become effective; and (15) other relevant annexes. CHAPTER VI SIGNING OF ARRANGEMENTS Article 15. Within 30 days after the competent tax authority and the taxpayer enter into an agreement regarding the content of the draft of the negotiated pricing arrangements the legal representatives of both parties or the representatives duly empowered by the legal representatives of both parties shall sign the formal negotiated pricing arrangements. Article 16. The negotiated pricing arrangements shall apply, as a general rule, only to the business dealings between the associated enterprises during the 2 to 4 years as of the second year when the taxpayer submits a formal application. However, if, during the year when the taxpayer files a formal application for negotiated pricing arrangements, the business operations, the types of associated dealings and the various conditions concerned are identical or similar to those as stipulated in the negotiated pricing arrangements to be signed, they may be applicable, retroactively, to the year when the formal application is submitted, subject to the examination and approval of the tax authority in charge. Article 17. The negotiated pricing arrangements may be renewed consecutively, but may not be automatically renewed. The taxpayer should file an application to the competent tax authority 90 days prior to the expiry of the term of execution of the originally signed negotiated pricing arrangements, and should, concurrently, provide reliable certification materials so as to show that the facts and other environment as described in the negotiated pricing arrangements that are due have not undergone any substantial change, and that it has been complying with the various clauses and stipulations of the negotiated pricing arrangements. The competent tax authority should, within 60 days as of the day when it receives the application of the taxpayer for renewing the arrangements, complete the examination, appraisal and formulation of the draft of negotiated pricing arrangements, and shall complete the renewal with the taxpayer according to the time, place and other matters as agreed to by both parties. CHAPTER VII MONITORING THE EXECUTION Article 18. The competent tax authority should monitor the execution of the negotiated pricing arrangements as entered into by it and the taxpayer, and shall establish relevant system for the monitoring. Article 19. Within the term of execution of the negotiated pricing arrangements, the taxpayer must keep a complete set of the documents and materials relating to the negotiated pricing arrangements (including the account books and other relevant records, etc.), and may not miss, destroy or transfer any of them. It must, within 4 months after a tax year ends, submit an annual report to the competent tax authority about the execution of the negotiated pricing arrangements. The annual report should account for the business operations during the term of report, and prove that it has complied to the clauses of the negotiated pricing arrangements, including all the matters as required by the negotiated pricing arrangements and whether it is required to revise or substantially abolish the negotiated pricing arrangements. If there is anything remain unsolved or to occur, the taxpayer must also make an account in the annual report so as to discuss with the competent tax authority whether they are to change, alter or terminate the arrangements. Article 20. During the term of the negotiated pricing arrangements, the competent tax authority shall inspect regularly the execution of the arrangements by the taxpayer. The inspection should mainly include: whether the taxpayer has complied to the arrangements and the requirements therein; whether the materials provided for negotiating and signing the arrangements and the annual report have reflected the actual operational situation of the taxpayer; whether the materials and methods of calculation on which the transfer pricing methods are based are correct; whether the hypothetical conditions as described in the arrangements still remain effective; whether the application of the transfer pricing methods by the taxpayer is in conformity with the hypothetical conditions, etc. If the taxpayer has complied with the negotiated pricing arrangements and is in conformity with the conditions of the arrangements, the competent tax authority shall accept the transfer pricing principles and ways of calculation for the associated dealings as described in the negotiated pricing arrangements. If it is found that the taxpayer any ordinary violation of the arrangements, it should be dealt with according to the specific circumstances, even up to canceling the arrangements. If it is found that the taxpayer has concealed anything or refused to execute the arrangements, the competent tax authority should terminate the execution of the arrangements retroactively to the first day of the first year when the negotiated pricing arrangements are carried into effect. Article 21. During the term of the negotiated pricing arrangements that have been signed and executed, if any of the actual operational outcomes does not fall within the range of expected prices or profit values of the arrangements, and such violation does not constitute a violation of the whole arrangements and the requirements therein, the competent tax authority shall, after reporting to the next higher competent tax authority for verification, adjust the actual operational outcomes so that they fall within the range of prices or profit values as determined by the arrangements, and shall make corresponding adjustments to all the parties involved in the relevant associated dealings with the taxpayer. If the negotiated pricing arrangements concern two or more parties to a tax treaty, it should be reported, level by level, to the State Administration of Taxation for verification. Article 22. If, during the term of executing the negotiated pricing arrangements, any substantial change that may affect the negotiated prices occurs (e.g., the hypothetical conditions change), the taxpayer shall, within 15 days after the change takes place, file a written report to the competent tax authority, making a detailed account of the impact of the change to the negotiated pricing arrangements, and attaching relevant materials. The report may be delayed due to non-subjective reasons for not any more than 15 days. The competent tax authority shall, within 30 days as of receiving the written report of the taxpayer, make an examination and appraisal, and deal with it, e.g., examining the change involved, discussing with the taxpayer about revising the relevant clauses or relevant conditions of the negotiated pricing arrangements, or take reasonable remedial measures or suspend the negotiated pricing arrangements according to the influence of the substantial change on the execution of the negotiated pricing arrangements, etc. When the execution of the original negotiated pricing arrangements is suspended, the competent tax authority may, as pursuant to the procedures and requirements stipulated in the present Rules, renegotiate with the taxpayer about the negotiated pricing arrangements. CHAPTER VIII SUPPLEMENTARY PROVISIONS Article 23. If, in the process of discussing about the signing or executing the negotiated pricing arrangements with a taxpayer, the competent tax authority find it necessary to assort with or jointly discuss about the signing of arrangements with the tax authorities of other places within the same province or with the tax authorities or other provinces, autonomous regions or municipalities directly under the Central Government (including the administrations of state taxes and those of local taxes), they shall observe the following procedures, exchange information, discuss about assistance or dealing with the matter jointly according to the certain sequences: (1) If the associated dealings are within a same province, autonomous region, municipality directly under the Central Government, or city under separate state planning, the tax authority that accepts the application of the taxpayer (including the application for preparatory talks and the formal application) shall directly ask the competent tax authorities of relevant places (including the administrations of state taxes and those of local taxes) to handle or joint handle it according to certain sequences after obtaining the approval of the administration of state taxes or that of local taxes of the province, autonomous region, municipality directly under the Central Government or city under separate state planning; (2) If the associated dealings involves two provinces, autonomous regions, municipalities directly under the Central Government, or cities under separate state planning, the competent tax authority that accepts the application of the taxpayer (including the application for preparatory talks and the formal application) shall fill in a Liaison Note for Negotiated Pricing Arrangements, and report it to the provincial-level administration of state taxes or that of local taxes of the same province, autonomous region, municipality directly under the Central Government, or city under separate state planning so that the latter could contact the administration of state taxes or that local taxes of the other relevant province, autonomous region, municipality directly under the Central Government, or city under separate state planning for handling. The administration of state taxes and that of local taxes of the other province, autonomous region, municipality directly under the Central Government, or city under separate state planning shall, within 15 days as of receiving the Liaison Note, study relevant information, materials, ways of assistance, and the possibility of joint handling, and shall give an written reply; (3) If any of the following circumstances occurs to the discussion about signing or execution of the negotiated pricing arrangements, it shall be reported in writing, level by level, to the State Administration of Taxation, and the State Administration of Taxation is responsible for coordinating, supervising or directly handling of the matter. The State Administration of Taxation shall handle it and give a letter reply in good time according to the provisions of the present Article: 1. Where the associated dealings involve 3 or more provinces, autonomous regions, municipalities directly under the Central Government, or cities under separate state planning; 2. Where amount of associated dealings that are conducted within and without the jurisdiction are considerably large (which means that the yearly business transactions among the associated enterprises or the prices or expenses paid reaches 10 million yuan or more), or there are many types of associated dealings; or 3. Where the negotiated pricing arrangements involving two or more parties are to be discussed for signing, to be executed, renewed, altered, revised, or suspended. Article 24. All the administrations of state taxes and those of local taxes shall accept negotiated pricing arrangements which are agreed upon or jointly concluded by them and the taxpayers so long as the taxpayers have complied with all the articles of the arrangements and the requirements thereof. If the arrangements are jointly concluded between a taxpayer and the competent administration of state taxes and administration of local taxes of a relevant place, the taxpayer shall, in the execution of the negotiated pricing arrangements, submit to the competent administration of state taxes and administration of local taxes of the relevant place respectively an annual report of executing the negotiated pricing arrangements as well as a report of the changes in accordance with the provisions of Articles 20 and 23 of the present Provisions. The competent administration of state taxes and those of local taxes of the relevant place shall, in accordance with Article 85 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection and the provisions of Articles 21 and 23 of the present Provisions, conduct joint inspections and examinations about the taxpayers' execution of the arrangements. With regard to the specific liaison information and procedures for handling, Article 24 of the present Provisions shall be followed. Article 25. All the information and materials that they have access to or have obtained in the whole process of preparatory talks, formal talks, examination and appraisal, analysis, etc. of the negotiated pricing arrangements shall be kept confidential by both the competent tax authority and the taxpayer, and shall be subject to the protection and restriction of the relevant provisions of the tax law and state security law. For each talk (including preparatory talks and formal talks) held between the competent tax authority and the taxpayer, a written transcript shall be kept, which shall, at the same time, include the number of copies of the materials mutually provided during the talk and the content thereof, and which shall bear the signature of both parties. If, after preparatory talks or formal talks, the competent tax authority and the taxpayer fail to reach an agreement on the negotiated pricing arrangement and have to terminate the talks, both parties shall return all the materials provided by the other party during the talks to the other party. Article 26. Where the competent tax authority and the taxpayer cannot reach a negotiated pricing arrangement after having talks or negotiations, none of the non-factual information (e.g., the various kinds of proposals, inferences, ideas and judgments) that either party has access to or has obtained in the process of talks and negotiations may not be used in the auditing of the dealings relating to the said negotiated pricing arrangements. Article 27. If, in the execution and interpretation of the negotiated pricing arrangements, the competent tax authority has any dispute with the taxpayer, both parties shall negotiate with each other fully, and if such negotiations fail, it may be reported to the next higher competent tax authority or reported, level by level, to the State Administration of Taxation for reconciliation. The result of reconciliation or decision of the next higher tax authority or the State Administration of Taxation shall be executed by the lower-level tax authority. If the taxpayer still refuses to accept it, the competent tax authority should consider suspending the execution of the arrangements. Article 28. If any negotiated pricing arrangement concerns two or more parties to a tax treaty, and it is necessary to initiate the mutual negotiation procedures between the competent tax authorities of both parties to the treaty according to the relevant provisions of the tax treaty, the State Administration of Taxation shall take charge and formulate corresponding procedures. Article 29. The competent tax authority shall, within 5 days as of the official signing of Negotiated Pricing Arrangements with a taxpayer, and within 10 days as of altering, suspending, or canceling any clause in the process of executing the Negotiated Pricing Arrangements, submit the official text of the Negotiated Pricing Arrangements and an account of the relevant changes level by level to the State Administration of Taxation for archival purposes. Article 30. The procedures as described in the present Provisions are also applicable to the revision of any single clause of the negotiated pricing arrangements that are already in effect. Article 31. The various documents as required for the execution of the present Provisions as well as the reference texts of negotiated pricing arrangements shall be implemented concurrently with the present Provisions. Article 32. The power to interpret and revise the present Provisions shall remain with the State Administration of Taxation. Article 33. The present Provisions shall be implemented as of the day when they are promulgated. If Article 48 of the Rules for the Tax Management of the Dealings between Associated Enterprises (No. 59 [1998]) as issued by the State Administration of Taxation on April 23, 1998 conflicts with the present Provisions, the latter shall prevail. The negotiated pricing arrangements concluded between the competent tax authority and any taxpayer prior to the promulgation of the present Provisions may be executed to the expiry of the said arrangements, while for the negotiated pricing arrangements concluded subsequent to the promulgation of the present Provisions of renewed due to expiry of the term of execution prior to the promulgation of the present Provisions, the present Provisions shall be observed. ATTACHMENTS: 1. Minutes of Talk for Negotiated Pricing (omitted) 2. Notice on Interview about Negotiated Pricing Arrangements (omitted) 3. Official Written Application for Negotiated Pricing Arrangements (omitted) 4. Report on Delaying the Submission of Official Written Application for Negotiated Pricing Arrangements (omitted) 5. Official Reply to the Official Written Application for Delaying the Submission of Application for Negotiated Pricing Arrangements (omitted) 6. Preliminary Conclusion of Examination and Appraisal (omitted) 7. Notice on Delaying Examination and Appraisal (omitted) 8. Form for Examination of Preliminary Conclusion of Examination and Appraisal (omitted) 9. Negotiated Pricing Arrangements (Text for Reference) (omitted) 10. Form for Approval of Negotiated Pricing Arrangements (Draft) (omitted) 11. Application for Renewing Negotiated Pricing Arrangements (omitted) 12. Official Reply to Application for Renewing Negotiated Pricing Arrangements (omitted) 13. Form for Examination and Approval of Negotiated Pricing Arrangements (omitted) 14. Report on Altering the Enforcement Term of Negotiated Pricing Arrangements (omitted) 15. Liaison Note for the Work of Negotiated Pricing Arrangements (omitted) |
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