When filing income tax returns, profit-seeking enterprises, except for those which apply for different tax treatments on their related parties and have a turnover amount and controlled transaction amount under the disclosed threshold established by the MOF, shall disclose information regarding their related parties as well as the controlled transactions between the enterprises and their related parties.  The enterprises which are required to disclose information shall fill out the relevant prescribed form of income tax return from page B2 to page B5 including an organization chart, a brief description and account of the related parties, a consolidation and breakdown of controlled transactions, and other related information.