With increasingly stringent tax audits and stricter review standards, many businesses in Tan Binh District are facing significant pressure to explain internal transactions such as buying, selling, lending, and transfers. Even a small error in documentation proving the independence of pricing can easily lead to the tax authorities rejecting actual expenses and imposing an inflated tax liability. To protect cash flow and prevent unforeseen legal risks, proactively seeking a professional and experienced related-party transaction consulting service in Tan Binh District is the safest solution for businesses before audits are conducted.
In reality, most FDI enterprises and private corporations in Tan Binh district face considerable difficulties in applying the new regulations of Decree 255/2026/ND-CP, which officially takes effect from July 1, 2026, replacing Decree 132/2020/ND-CP and Decree 20/2025/ND-CP, when conducting transactions with related parties. Failure to promptly update the new provisions regarding related-party relationships through asset lending and borrowing transactions or the new documentation thresholds can lead to the risk of having interest expense deductions disallowed. This article will analyze in detail the legal review process and solutions to optimize related-party transaction costs effectively for businesses through the use of... related party transaction advisory services In-depth.
The role of related party advisory services in Tan Binh District in the modern economy.
Related-Party Transaction Advisory Services in Tan Binh District are not simply about passively completing tax returns, but rather a comprehensive review, strategic planning, and protection of the internal transaction structure of the enterprise. Consulting experts will directly examine and analyze the compatibility of transactions involving the purchase and sale of tangible or intangible assets, provision of services, loans, and borrowing of capital between related parties based on the arm's length principle.
In a dynamic economic area with a major international air trade gateway like Tan Binh District, transparency in transfer pricing reports is key to protecting a company's reputation. A well-prepared set of documentation proving related-party transaction prices by a professional firm not only protects the company from the risk of expense disallowance during audits but also strengthens confidence among shareholders, foreign investors, and tax authorities.
Regulations regarding entities required to prepare transfer pricing documentation.
According to the latest regulations in Decree 255/2026/ND-CP, business groups operating in Tan Binh District that have related-party relationships and transactions are required to declare and prepare related-party transactions. related-party transaction pricing documentation include:
- Foreign-invested enterprises (FDI): Actively participate in the global production, trade, logistics, and supply chains around Tan Son Nhat airport.
- Private corporations and conglomerates: Operate under a parent-subsidiary model, with member units or parties sharing common control over finance, personnel, and operations.
- Businesses engaging in internal financial transactions include: loans, temporary borrowings, and loan guarantees exceeding legally stipulated limits.
- Cost-sharing activities in businesses: These include the transfer of intangible assets, franchising, allocation of general management costs, or internal labor supply within the group.
To understand which category your business structure falls into and which reporting method is most accurate, you can contact MAN's related-party transaction consulting service directly for detailed analysis support.
The impact of delayed reporting of related-party transactions on businesses.
Delays or failure to adequately prepare transfer pricing documentation within the legally mandated deadline will have serious financial and managerial consequences. According to tax regulations, businesses violating their declaration obligations will face severe administrative penalties and the tax authorities will determine their profit margin and the amount of tax payable.
When a tax assessment is applied, the business not only has to pay an extremely large amount of additional back taxes but also incurs late payment penalties calculated at a progressively increasing percentage per day. Simultaneously, the brand will be placed on a high-risk tax list, increasing the frequency of comprehensive tax audits and inspections for many consecutive years at the Tan Binh District Tax Office or the Ho Chi Minh City Tax Department.
International standard procedures for implementing related-party transaction advisory services.
One related party transaction documentation service Quality assurance requires strict adherence to the Vietnamese tax legal system as well as transfer pricing guidelines from the Organization for Economic Cooperation and Development (OECD). This process is broken down into clear segments to ensure accuracy and maximize accountability to tax authorities.
The table below summarizes the core stages of the in-depth consulting process at MAN:
| Stage | Implementation content | Main objective |
| Planning and Surveying | Review financial statements, identify related parties, and conduct a preliminary analysis of transactions. | Define the scope of disclosure obligations and detect transfer pricing risks early. |
| Comparative analysis and profiling | Access global trade databases and select comparable businesses for independent comparison. | Determine the benchmark profit margin and complete the documentation for determining transfer pricing. |
| Acceptance Testing and Support for Explanation | We will hand over the complete documentation and assist businesses in filling out the supplementary forms accompanying the Corporate Income Tax Final Settlement Report. | Data protection is successful when tax inspectors or auditors conduct on-site inspections at the business. |
Pre-consultation and transfer pricing risk assessment phase
Before conducting an in-depth analysis, MAN's team of experts will review the entire ownership structure and internal business cooperation agreements of the enterprise. We focus on evaluating the economic viability of transactions such as: centralized management costs, technology licensing fees, resource cost sharing, or internal group lending and borrowing transactions.
This early risk assessment helps identify inconsistencies in the company's current pricing methodology, thereby proposing timely adjustments before the official tax settlement period, enabling the company to proactively control costs effectively.
Independent comparative analysis and documentation procedures
During the service implementation process, the most crucial step is the independent search for comparable entities. MAN's team of auditors and transfer pricing experts will review the financial data of thousands of businesses operating in the same industry to select the most similar samples in terms of function, assets, and risks.
All comparative methods (such as the independent transaction price comparison method, the net profit margin method, etc.) are supported by rigorous arguments and scientific factual data. This process ensures maximum objectivity, completely eliminates subjective errors, and builds a solid legal shield for businesses.
The value that related party transaction advisory services in Tan Binh District bring
Utilizing related-party transaction advisory services in Tan Binh District offers significant advantages beyond simply complying with legal regulations. The service helps management gain a thorough understanding of cost structures, optimize internal value chains, and proactively mitigate potential financial risks.
In addition to preparing documentation, our experienced professionals will send the company a Management Letter outlining gaps in its internal pricing policy and providing long-term strategic improvement guidelines, helping to operate the corporate financial system more securely.
Optimizing tax obligations and avoiding the risk of tax assessment.
Professional consulting services help businesses accurately determine their tax obligations, especially controlling deductible interest expenses when calculating corporate income tax as stipulated in Decree 255/2026/ND-CP. By applying the correct regulations... loan interest calculation formula, This will help businesses avoid having legitimate financial expenses disallowed.
Below is a table comparing the financial risk levels of businesses before and after receiving related-party transaction advisory services from MAN:
| Risk index | Before use | After use |
| Tax Risk | Very high due to lack of a benchmark for comparison. | The reduction is minimized because MAN possesses a reliable and highly convincing source of comparative data. |
| The possibility of interest expense being disallowed. | Difficult to control, easily exceeds the 30% EBITDA threshold. | Strictly controlled, planned, and optimized to the maximum extent. |
| Legality of the explanatory document | Low level of comparable data across industry groups. | Complete, scientific, and in accordance with the standards of the General Department of Taxation. |
| Corporate financial transparency | Less clear in the eyes of investors. | Clearly, this increases brand positioning in the market. |
Supporting businesses in fundraising and credit activities through transparent documentation.
For large businesses operating in Tan Binh District that need to expand, raise capital from international financial institutions, or prepare for an IPO, transfer pricing documentation is a mandatory legal due diligence document.
A clean, logical, and transparent transfer pricing record significantly shortens the assessment time from major banks or foreign investment institutions. This gives businesses a superior advantage in international trade negotiations.
Cost of related party transaction advisory services in Tan Binh District at MAN
The cost of related-party transaction consulting services in Tan Binh District at MAN – Master Accountant Network is designed to be highly flexible, based on the size of the business and the complexity of the types of related-party transactions involved. We are committed to providing the highest quality solution with the most optimal investment for your business.
Below is a table of estimated service fees at MAN:
| Business group | Transaction characteristics | Estimated fee (VNĐ) |
| Small and medium enterprises | Simple transaction | 20,000,000 – 35,000,000 |
| Medium-sized enterprises | Diverse trading | 35,000,000 – 60,000,000 |
| diversified conglomerate | Complex transactions | 60,000,000 – 100,000,000 |
| multinational corporation | Cross-border transaction chain | Contact for agreement |
Note: The price list is for market reference only. Contact MAN for detailed advice and a specific quote based on your company's profile!
Factors affecting service pricing
MAN's transfer pricing service quotes in Tan Binh are flexibly adjusted based on four core criteria:
- Number and nature of related-party transactions: Ordinary goods transactions are more cost-effective than transactions involving trademarks or intangible assets.
- Number of countries involved: Cross-border related-party transactions require in-depth international tax analysis techniques.
- The level of data completeness in a business: Businesses with complete accounting records significantly reduce data processing time.
- Database scope requirements: Accessing specialized global databases incurs high licensing fees for comparative data analysis.
Value-added service package included
By choosing MAN's services, customers will receive a comprehensive and superior support solution:
- Comprehensive tax consulting: Assistance in resolving issues related to corporate income tax and value-added tax arising throughout the contract execution process.
- Provide a risk analysis report: Forecast the hotspots that are likely to attract the attention of tax authorities during audits.
- Direct support: The company representative explains to the tax authorities the reasonableness of the transfer pricing documentation that has been prepared.
Updates on the new points of Decree 255 regarding related-party transactions.
The year 2026 marks a significant legal shift as the Government officially issues Decree 255/2026/ND-CP regulating tax management for related-party transactions, replacing Decree 132/2020/ND-CP and Decree 20/2025/ND-CP. Businesses using related-party transaction consulting services in Tan Binh District need to closely coordinate with their consultants to update to the latest regulations in order to fulfill their declaration obligations correctly and avoid systemic errors.
Honesty, objectivity, and transparency in preparing related-party transaction declarations are mandatory requirements closely monitored by the Ministry of Finance. Proactively reviewing accounting data systems and evaluating related parties early on helps businesses completely eliminate the risk of expense disallowances during tax settlement periods.
Updated Decree 255/2026/ND-CP on related-party transactions
Decree 255/2026/ND-CP, effective from July 1, 2026, and applicable from the 2026 corporate income tax period, brings about several fundamental changes that businesses in Tan Binh need to pay special attention to:
- Expanding the scope of related-party transactions and related parties: Clause 1 of Article 4 of the Decree adds transactions involving borrowing and lending money; borrowing and lending assets; sharing costs, resources, and labor supply. Specifically, Point g, Clause 2 of Article 5 adds a case of related-party relationship when a transaction involves borrowing or lending at least 10% of the owner's capital contribution at the time the transaction occurs during the tax period with an individual managing or controlling the business or their relatives.
- Adjusting the revenue threshold for exemption from price determination documentation: The revenue threshold for exemption from preparing transfer pricing documentation for related-party transactions has been raised to below VND 500 billion (instead of below VND 200 billion as previously stipulated), and the requirement to "perform simple functions" has been removed. However, businesses are still obligated to fully declare information on related-party transactions.
- New Country-Based Profit Reporting (CbCR) threshold: A unified global consolidated revenue threshold based on OECD standards, reaching €750 million or more in the fiscal year immediately preceding the reporting year, will be applied.
See also: New points in Decree 255/2026/ND-CP.
The importance of controlling interest expenses in related-party transactions.
Decree 255 continues to maintain a ceiling on deductible interest expenses when determining corporate income tax at a level not exceeding 30% of total net profit from business operations plus interest expenses and depreciation expenses for the period (EBITDA). It is noteworthy that exchange rate differences are not essentially interest expenses and are therefore not included within this limit.
Controlling interest rate caps requires businesses to have a sound strategy for structuring their borrowing and lending sources. MAN experts will provide in-depth analysis of financial indicators, helping businesses design the most optimal capital raising plan without worrying about exceeding the reasonable interest expense cap.
Conclude
Strict adherence to regulations on related-party transactions and transfer pricing not only helps businesses avoid costly tax penalties but also clearly demonstrates the organization's professional financial management capabilities. Don't let avoidable mistakes damage your business's reputation and cash flow in Tan Binh District.
Let's Contact MAN – Master Accountant Network now For free support and advice!
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
- E-mail: man@man.net.vn
- Google Business Profile: View MAN – Master Accountant Network's Google Business Profile
- LinkedIn Founder: View expert Le Hoang Tuyen's LinkedIn profile.
Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant Network. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.