Transfer pricing services in District 1 are a mandatory solution for businesses with related-party transactions, especially as tax authorities tighten inspections starting in 2026. Given the concentration of FDI businesses and multinational corporations, transparent and compliant transfer pricing documentation, in accordance with Decree 132/2020/ND-CP, acts as a "tax shield," helping businesses in District 1 operate safely and avoid heavy tax assessments and penalties.
What is transfer pricing service in District 1?
Transfer Pricing services in District 1 assist businesses in declaring, analyzing, and preparing documentation to determine transfer pricing based on market principles.
According to Decree 132/2020/ND-CP and its updates applicable in 2026, all internal transactions such as buying and selling goods, borrowing capital, service fees, copyrights, etc., must be proven to be objective, independent, and market-appropriate.
Transfer pricing services in District 1 help businesses:
- Avoid the risks of tax assessment, back taxes, and late payment penalties;
- Be proactive when facing tax audits and inspections.
- Protecting legitimate long-term profits.
Transfer pricing services in District 1 are provided by MAN.
MAN specializes in tax and related-party transaction consulting with a team of experienced professionals. We understand the unique characteristics of FDI businesses and large corporations concentrated in the "heart" of Ho Chi Minh City.
Introducing transfer pricing services in District 1.
At MAN – Master Accountant Network, we go beyond simply preparing documentation; we also advise on optimal transaction structuring strategies. To help clients understand current regulations, we provide a comprehensive set of guidelines. Transfer pricing reporting guidelines This detailed approach helps corporate accountants be more proactive in controlling data.
The main categories include:
- Annual review of related-party transaction risks.
- Create a local file and a global corporate profile (Master File).
- Complete the transfer pricing forms along with the corporate income tax return.
Commitment to transfer pricing services in District 1
To affirm its reputation and build trust, MAN commits to:
- Absolute accuracy: Data is cross-referenced with reputable international databases.
- Information security: All customer business data is strictly protected.
- On schedule: Ensuring that documents are always ready before any tax settlement deadline.
- After-sales support: We accompany businesses in providing direct explanations to inspection teams when requested.
Transfer pricing service quote in District 1
MAN's service fees are designed to be flexible, based on the scale and complexity of related-party transactions. We prioritize delivering genuine value over competing on price.
Currently, MAN is implementing the program. comprehensive transfer pricing service Special offers are available for businesses with related-party transactions or those relocating to District 1. Please contact us directly to receive a preliminary risk analysis report and detailed pricing as soon as possible.
Factors that determine service costs
To ensure objectivity, transfer pricing service quotes will depend on the following key factors:
- Number and type of related-party transactions: Complex transactions such as the transfer of intangible assets, royalties, or intercompany services require more in-depth analysis than typical commodity sales transactions.
- Comparative data scale: The fee for accessing international databases to search for independent comparable objects.
- Type of file required: Costs will vary depending on whether you only create the Local File or include the global corporate Master File.
- Business compliance status: Fees for businesses with complex audit histories or requiring a review of past data will be proportional to the actual workload.
Entities required to prepare transfer pricing reports
In 2026, businesses should note the following key entities that are required to prepare transfer pricing reports:
- The enterprise has transactions with related parties (ownership, management, and control relationships as stipulated in Article 5 of Decree 132/2020/ND-CP).
- Businesses with total revenue of 50 billion VND or more during the tax period.
- The total value of related-party transactions arising during the period is VND 30 billion or more.
- Businesses subject to targeted tax audits or suspected of transfer pricing causing revenue losses for the government.
However, the law also stipulates "safe zones" to reduce the compliance burden for entities that meet certain conditions regarding scale and nature of transactions. Understanding these cases will help businesses optimize resources while ensuring tax safety.
Exempt cases
According to Article 19 of Decree 132/2020/ND-CP, some enterprises may be exempt from preparing Transfer Pricing Documentation (but must still declare the accompanying appendices) if they fall under the following cases:
- Small scale: Revenue under VND 50 billion and total value of related-party transactions under VND 30 billion during the tax period.
- Signing of Advance Pricing Agreement (APA): The APA has been implemented and the required annual report has been submitted.
- Standardized net profit margin: Revenue below VND 200 billion and achieving a net profit margin on revenue (before interest and taxes) of 5% (for the distribution sector), 10% (for the manufacturing sector), or 15% (for the processing sector).
- Simple domestic transactions: Transactions only occur with related parties in Vietnam, apply the same corporate income tax rate, and are not eligible for corporate income tax incentives during the period.
Note: Accurately identifying exemptions helps businesses optimize resources and reduce administrative burdens. However, businesses need thorough review from experts to avoid errors in applying exemption conditions.
Transfer pricing process in District 1 at MAN
We apply a 5-step standardized process, specifically as follows:
- Survey and Information Gathering: Analyze the organizational chart, relationships, and transaction portfolio.
- Functional Risk Analysis (FAR): Identifying the roles, assets, and risks that a business assumes within the value chain.
- Choose the pricing method: Use the most appropriate method, such as comparing prices of independent transactions, profit margin methods, or profit allocation methods.
- Search for comparative data: Retrieve similar businesses in the open market to use as a benchmark.
- Document Completion and Consulting: Hand over complete documents and guide businesses on proper storage and declaration according to regulations.
The process has been standardized to meet the practical requirements of tax audits in Ho Chi Minh City.
Conclude
With the tax authorities tightening regulations on related-party transactions from 2026 onwards, proactively standardizing transfer pricing documentation is not only a compliance obligation but also a strategy to protect profits and business reputation. This is especially important in District 1, which is home to many FDI businesses and multinational corporations. A properly prepared transfer pricing dossier with a solid database will give businesses confidence in the face of any tax audit or inspection.
With practical experience, MAN – Master Accountant Network MAN not only assists in preparing transfer pricing documents but also partners with businesses in early risk identification, optimizing transaction structures, and effectively explaining transactions to tax authorities.
If your business has related-party transactions or is preparing for a tax settlement period, connect with MAN – Master Accountant Network for a preliminary transfer pricing risk analysis and receive the most suitable solution for your specific business model.
Proper preparation from the outset is the foundation for businesses to operate safely, transparently, and sustainably in 2026 and beyond.
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder and CEO of MAN – Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.
Editorial Board of MAN – Master Accountant Network