It usually takes about three days for the judicial bureau to investigate. Under normal circumstances, the Judicial Bureau will arrange the relevant itinerary after receiving the court documents. Under normal circumstances, the investigation time is about three days, but it usually takes about ten days to issue the final investigation and evaluation results.

During the implementation period of the advance pricing arrangement, the enterprise shall keep the documents and materials related to the arrangement completely and shall not lose, destroy or transfer them. "Implementation Measures for Special Tax Adjustment (Trial)" Article 56 The tax authorities shall establish a monitoring management system to monitor the implementation of advance pricing arrangements.

(1) During the implementation period of the advance pricing arrangement, the enterprise shall completely keep the documents and materials related to the arrangement (including account books and relevant records, etc.), and shall not lose, destroy or transfer them; And within 5 months after the end of the tax year, submit an annual report on the implementation of the advance pricing arrangement to the tax authorities. The annual report shall explain the operation during the reporting period and the enterprise's compliance with the advance pricing arrangement, including all matters required by the advance pricing arrangement, and whether there is any requirement to amend or substantially terminate the advance pricing arrangement. If there are any outstanding problems or problems that will happen, the enterprise should explain them in the annual report so as to negotiate with the tax authorities whether to revise or terminate the arrangement.

(two) during the implementation period of the advance pricing arrangement, the tax authorities shall regularly (usually for half a year) check the performance of the enterprise. The inspection contents mainly include: whether the enterprise has complied with the terms and requirements of the arrangement; Whether the information and annual report provided for the negotiation and signing arrangement reflect the actual operation of the enterprise; Whether the information and calculation method on which the transfer pricing method is based are correct; Whether the hypothetical conditions described in the arrangement are still valid; Whether the application of transfer pricing method by enterprises is consistent with the assumed conditions, etc.

If the tax authorities find that the enterprise violates the arrangement in general, they can deal with it according to the situation until the arrangement is terminated; If it is found that the enterprise conceals or refuses to implement the arrangement, the tax authorities shall deem the advance pricing arrangement invalid from the beginning.