{"id":1774,"date":"2025-09-09T02:46:38","date_gmt":"2025-09-09T09:46:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1774"},"modified":"2026-01-09T01:57:04","modified_gmt":"2026-01-09T08:57:04","slug":"tong-quan-giao-dich-lien-ket-2025","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/","title":{"rendered":"Overview of related party transactions 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Related party transactions are not only a legal procedure, but also an important mechanism to help businesses comply with regulations on declaration and price determination when arising relationships with related parties. In particular, businesses with parent companies, subsidiaries or units with ownership and control relationships with each other need to have a firm grasp of regulations on related party transactions to avoid legal risks and the risk of being subject to tax penalties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is having internal transactions but is not sure whether they are subject to declaration or not, then it is necessary to understand the concept, conditions for determining affiliated relationships and the obligation to declare according to the law. <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> is something that cannot be ignored. At the same time, using the service of supporting the preparation of related party transaction records will help businesses ensure compliance with the law, save time and minimize risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of integration and globalization, more and more Vietnamese enterprises are participating in multinational supply chains, leading to the need to allocate profits and costs among related parties. To effectively manage this activity, Vietnamese law has built a strict system of regulations that all enterprises must proactively comply with.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Giao_dich_lien_ket_la_gi\" >What is affiliate trading?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Cac_truong_hop_phat_sinh_giao_dich_lien_ket\" >Cases of related party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Xac_dinh_gia_doc_lap_cho_cac_giao_dich_lien_ket\" >Determine independent prices for related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >Comparable Uncontrolled Price (CUP) Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\" >Resale Price Method (RPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Phuong_phap_chi_phi_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\" >Cost Plus Method (CPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method_%E2%80%93_PSM\" >Profit Split Method (PSM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Phuong_phap_loi_nhuan_con_lai_Residual_Profit_Split_Method_%E2%80%93_RPSM\" >Residual Profit Split Method (RPSM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Phuong_phap_gia_tu_doanh_Transactional_Net_Margin_Method_%E2%80%93_TNMM\" >Transactional Net Margin Method (TNMM)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Dieu_kien_xac_dinh_giao_dich_lien_ket\" >Conditions for determining related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Quan_he_so_huu_von\" >Capital ownership relations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Quan_he_quan_ly_va_dieu_hanh\" >Management and operations relations\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Quan_he_ve_vay_cho_vay_va_bao_lanh_tai_chinh\" >Relationships on borrowing, lending and financial guarantees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Quan_he_nhan_su_hoac_gia_dinh\" >Personal or family relationships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Quan_he_thong_qua_ben_trung_gian_hoac_chi_dinh\" >Relationship through intermediary or appointment<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Nghia_vu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >Obligation to declare related party transactions according to Decree 132\/2020\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#To_khai_thong_tin_quan_he_lien_ket_Phu_luc_I\" >Declaration of information on related relationships (Appendix I)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Transfer pricing determination dossier<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Thoi_han_ke_khai_va_nop_ho_so\" >Deadline for declaration and submission of documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Rui_ro_khi_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\" >Risks of non-compliance with related party transaction regulations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Xu_phat_hanh_chinh\" >Administrative sanctions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Nguy_co_truy_thu_thue\" >Risk of tax arrears\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Bang_tong_hop_noi_dung_ve_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >Summary table of contents on related party transactions according to Decree 132\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#MAN_%E2%80%93_Master_Accountant_Network_voi_kinh_nghiem_hon_30_trong_linh_vuc_tu_van_tai_chinh_giao_dich_lien_ket\" >MAN \u2013 Master Accountant Network with over 30 years of experience in financial consulting and related transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Doi_ngu_CPA_ACCA_Big4_background\" >CPA, ACCA, Big4 background team<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Thanh_vien_VACPA_tuan_thu_chuan_muc_quoc_te\" >VACPA member, complying with international standards<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>What is affiliate trading?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2029\" aria-describedby=\"caption-attachment-2029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2029\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1.jpg\" alt=\"Kh\u00e1i ni\u1ec7m giao d\u1ecbch li\u00ean k\u1ebft 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khai-niem-giao-dich-lien-ket-2025-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2029\" class=\"wp-caption-text\">Affiliate Trading Concept 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP of the Government on tax administration, related party transactions are understood as transactions arising in the production and business process between related parties. Related party relationships here are relationships in which one party has the ability to dominate, control or significantly influence the conditions, policies or business results of the other party.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Related transactions may include the following types of transactions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling goods, providing and using services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrowing, lending, financial guarantee activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase or transfer of fixed assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer of intellectual property and technology.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allocation of costs or profits among related parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Affiliated transactions typically have the following characteristics:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliated transactions are not regular transactions between parties that have no related relationship in the market;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related party transactions can affect the costs, revenues, profits and taxes of the parties involved;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related party transactions can be used to shift profits from one party to another to reduce taxes or optimize taxes.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phat_sinh_giao_dich_lien_ket\"><\/span><b>Cases of related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pursuant to Decree 132\/2020.ND-CP, cases of related party transactions are:<\/span><\/p>\n<figure id=\"attachment_2030\" aria-describedby=\"caption-attachment-2030\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2030\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-truong-hop-phat-sinh-trong-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2030\" class=\"wp-caption-text\">Cases arising in related party transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions between enterprises and companies in the same system: Including parent companies, subsidiaries, affiliated companies or affiliated branches.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions with individuals\/organizations that have control or dominance: That is, parties that have the ability to decide or directly influence the production and business activities of the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions with individuals or organizations that have a family relationship with the controller: for example, spouse, parents, children or other relatives of the individual who holds control or decision-making power in the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions with parties under the same control of an individual or organization: Where both businesses are decided, controlled or significantly influenced by the same person or organization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction with a designated party: That is, an individual or organization authorized or designated by the person with control and decision-making power in the enterprise to conduct the transaction.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Correctly identifying cases of related party transactions is only the first step. Once the related party relationship has been identified, the enterprise is required to fulfill its declaration obligations in accordance with the law. This is an important requirement to ensure transparency in tax administration.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_doc_lap_cho_cac_giao_dich_lien_ket\"><\/span><b>Determine independent prices for related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For related party transactions, enterprises are responsible for determining transaction prices according to the arm\u2019s length principle. Simply put, this is the principle that ensures that prices in related party transactions are set at the same level as those agreed upon by independent parties (without any related party relationship) under similar transaction conditions. This principle helps eliminate \u201ctransfer pricing\u201d and reflects the true economic nature of the transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP, below are the main methods for businesses to apply when determining market prices:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>Comparable Uncontrolled Price (CUP) Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Take prices in independent transactions with similar conditions as the basis for comparison and determination of prices for related transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Often used for simple and popular buying and selling of goods and services on the market.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><b>Resale Price Method (RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Start from the selling price of the goods\/services to the independent party, then subtract a reasonable resale margin to determine the purchase price from the related party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable in cases of distributing goods and services with low added value, not requiring many post-purchase activities.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_chi_phi_cong_lai_Cost_Plus_Method_%E2%80%93_CPM\"><\/span><b>Cost Plus Method (CPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on the production\/purchase cost, then add a reasonable profit margin to form the selling price for the affiliate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for production of high value-added goods and services, or when there are many business activities and processing before sale.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method_%E2%80%93_PSM\"><\/span><b>Profit Split Method (PSM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total profit (or loss) from the related party transaction is divided among the parties according to their contribution ratio (assets, functions, risks).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable when transactions are closely linked and difficult to separate, or when there is a lack of comparable data in the market.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_loi_nhuan_con_lai_Residual_Profit_Split_Method_%E2%80%93_RPSM\"><\/span><b>Residual Profit Split Method (RPSM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">First, allocate a portion of the profit to the parties involved in the transaction but who do not play a significant role (according to the normal profit level).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remaining profits are divided among the parties that play a key role or own unique assets or technology.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appropriate when at least one party has unique functions, risks, assets and lacks comparable market data.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_tu_doanh_Transactional_Net_Margin_Method_%E2%80%93_TNMM\"><\/span><b>Transactional Net Margin Method (TNMM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use the same independent transaction price that one of the related parties has made with a third party under similar conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Usually applies when internal data about independent transactions of the business is available.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Enterprises need to choose the most suitable method for each type of related party transaction, based on the following factors: comparability, feasibility, reasonableness and transparency. At the same time, enterprises must prepare documents, clearly explain the basis for selection, application method and reference data source, to ensure reliability when tax authorities inspect.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_giao_dich_lien_ket\"><\/span><b>Conditions for determining related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current tax law, not all transactions between enterprises are considered related party transactions. Only when an enterprise and its partners have a related party relationship under one of the following conditions will the transaction be subject to declaration and management of related party transactions. Specifically:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_so_huu_von\"><\/span><b>Capital ownership relations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An enterprise directly or indirectly holds 25% or more of the capital contribution of another enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or there is a third party jointly holding at least 25% of capital contributions in both enterprises.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>For example:<\/strong> If Company A owns 30% of Company B&#039;s capital, all transactions between A and B are considered related transactions.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_quan_ly_va_dieu_hanh\"><\/span><b>Management and operations relations<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An enterprise has the right to directly or indirectly decide to appoint more than 50% members of the Board of Directors, General Director, or Director of the other enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two businesses with the same 50% management or executive members appointed from the same party.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>For example:<\/strong> If the parent company appoints the majority of the subsidiary&#039;s management, the transaction between the two parties is considered an associated transaction.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_ve_vay_cho_vay_va_bao_lanh_tai_chinh\"><\/span><b>Relationships on borrowing, lending and financial guarantees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An enterprise borrows capital or is guaranteed by an affiliated party with a value of over 25% of owner&#039;s equity and accounts for over 50% of total medium and long-term debt value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This situation often gives rise to financial dependence, so any associated transactions are identified as related party transactions.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_nhan_su_hoac_gia_dinh\"><\/span><b>Personal or family relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions between businesses and individuals who have control, or relatives (parents, spouses, children, siblings) of that individual.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is an indirect relationship through human and family factors, which has the ability to influence business operations.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Quan_he_thong_qua_ben_trung_gian_hoac_chi_dinh\"><\/span><b>Relationship through intermediary or appointment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business and the partner are both controlled or directed to do business by the same individual or organization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The enterprise conducts transactions with individuals or organizations designated by the controlling party.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>For example:<\/strong> Corporation X appoints Company A in Vietnam to purchase raw materials from Company B (same corporation). This is an associated transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Correctly identifying the conditions for determining related-party transactions helps businesses know which transactions are subject to specific tax management. However, the next important step is not only to determine the related-party relationship, but also to fully perform the obligation to declare related-party transactions according to Decree 132\/2020\/ND-CP. This is the basis for tax authorities to assess transparency, prevent transfer pricing risks and protect businesses from the risk of being taxed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Obligation to declare related party transactions according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current regulations, all enterprises that have related-party transactions are responsible for declaring information about related-party relationships and related-party transactions during the tax period. The declaration contents are shown in Appendix I, II, III issued with Decree 132\/2020\/ND-CP, specifically:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_khai_thong_tin_quan_he_lien_ket_Phu_luc_I\"><\/span><b>Declaration of information on related relationships (Appendix I)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify related parties based on criteria of capital, management, operations, human relations, family relations, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statistics of all transactions occurring during the period with related parties.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">Appendix I related party transactions<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Transfer pricing determination dossier<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local file: Detailed analysis of operations, functions, risks, financial information of enterprises and related parties in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master file: General information of the entire corporation, organizational structure, transfer pricing policy, profit allocation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR): Applicable to multinational corporations with global consolidated revenue of VND 18,000 billion or more.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_va_nop_ho_so\"><\/span><b>Deadline for declaration and submission of documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises must declare related party transactions at the same time as submitting annual corporate income tax (CIT) finalization declarations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing records must be prepared, kept and presented upon request by tax authorities, for a minimum period of 10 years.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_tuan_thu_quy_dinh_giao_dich_lien_ket\"><\/span><b>Risks of non-compliance with related party transaction regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh\"><\/span><b>Administrative sanctions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When an enterprise has related party transactions but does not declare, prepare or present the Appendix and the dossier for determining the price of related party transactions according to Decree 132\/2020, the tax authority has the right to impose administrative penalties on tax violations and determine the amount of tax payable (according to the Law on Tax Administration and guiding decrees).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Acts such as not submitting appendices when settling corporate income tax or not submitting tax declarations may be subject to fines, specifically as follows:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cA fine of VND 5,000,000 to VND 8,000,000 shall be imposed for submitting tax declarations 31 to 60 days after the prescribed deadline.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A fine of from VND 8,000,000 to VND 15,000,000 shall be imposed for one of the following acts:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Submitting tax declaration documents 61 to 90 days past the prescribed deadline;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Submitting tax declaration documents 91 days or more after the prescribed deadline but no tax payable arises;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Not submitting tax return but no tax payable;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Failure to submit appendices as prescribed in tax management regulations for enterprises with related transactions attached to corporate income tax settlement dossiers.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A fine of VND 15,000,000 to VND 25,000,000 shall be imposed for the act of submitting a tax declaration more than 90 days after the deadline for submitting a tax declaration, with tax payable arising and the taxpayer having paid the full amount of tax and late payment to the state budget before the tax authority announces the decision to conduct a tax audit or inspection or before the tax authority makes a record of the act of late submission of a tax declaration.\u201d<\/span><\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nguy_co_truy_thu_thue\"><\/span><b>Risk of tax arrears<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2031\" aria-describedby=\"caption-attachment-2031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2031\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1.jpg\" alt=\"R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Rui-ro-khi-khong-tuan-thu-quy-dinh-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2031\" class=\"wp-caption-text\">Risks of non-compliance with related party transaction regulations<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Pursuant to Clause 2, Article 59 of the Law on Tax Administration 2019, the rate of late tax payment and the time for calculating payment are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The late payment fee is 0.03%\/day calculated on the amount of late tax payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The calculation period is calculated continuously from the day following the date of late payment as prescribed in Clause 1 of this Article to the day immediately preceding the date of tax debt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Clause 1, Article 42 of Decree 125\/2020\/ND-CP stipulates the calculation of late payment fines as follows:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">Organizations and individuals who are late in paying administrative fines for tax and invoice violations will be charged a late payment fine of 0.05%\/day calculated on the amount of late payment fine.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The number of days of late payment of fines includes holidays and days off according to regulations and is calculated from the day following the deadline for payment of fines to the day immediately preceding the day the organization or individual pays the fine to the state budget.\u201d<\/span><\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/tien-cham-nop-tien-thue-voi-tien-cham-nop-tien-phat-vi-pham-hanh-chinh-ve-thue-khac-nhau-nhu-the-na-47364.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p><\/blockquote>\n<p><b>Example: <\/b><span style=\"font-weight: 400;\">Coca-Cola Vietnam was required by the tax authority to pay more than VND821 billion in back taxes and late payment penalties to the budget. Many experts believe that there are still many FDI &quot;big guys&quot; that need to be put under the &quot;target&quot; of inspection to combat transfer pricing and tax evasion. Practical examples show that even if they are large enterprises, if their documents and methods of determining transfer pricing are not convincing, the consequences for tax and reputation are very severe.\u00a0<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/tuoitre.vn\/tu-vu-821-ti-no-thue-cua-coca-cola-viet-nam-chan-cac-ong-lon-tron-thue-20200111081800594.htm?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Coca-Cola Vietnam&#039;s tax debt<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Full compliance with legal regulations on related party transactions not only requires businesses to understand the legal framework, but also the ability to analyze, choose appropriate pricing methods and create transparent records. This is a complex process, requiring in-depth expertise in tax, accounting and practical experience in many industries. MAN \u2013 Master Accountant Network is confident to be a reliable companion in the field of related party transactions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_noi_dung_ve_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Summary table of contents on related party transactions according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For easy reference, MAN \u2013 Master Accountant Network has systematized the core information about related party transactions in the following table.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of content on related party transactions according to Decree 132\/2020\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>Topic\u00a0<\/strong><\/td>\n<td style=\"height: 56px;\"><strong>Main idea<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Concept\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Related party transactions are transactions arising between related parties, in which one party has the ability to dominate, control and significantly influence the other party.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">Types of transactions<\/span><\/td>\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">Buying and selling goods and services<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Borrow, lend, financial guarantee<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Buying, selling and transferring fixed assets<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transfer of intellectual property and technology<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost and profit allocation<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Characteristic\u00a0<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Not a regular market transaction<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Impact on cost, revenue, profit and tax<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Can be exploited for transfer pricing, tax reduction<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">In case of occurrence<\/span><\/td>\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">Transactions within the same system (parent - child, branch)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transactions with a controlling or dominant party<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transactions with relatives of the controlling party<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transactions are controlled by one individual or organization.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Deal with the designated party<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Principles of price determination<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Prices in related transactions must follow the market price principle, equivalent to independent transactions.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 176px;\">\n<td style=\"height: 176px;\"><span style=\"font-weight: 400;\">Pricing method<\/span><\/td>\n<td style=\"height: 176px;\"><span style=\"font-weight: 400;\">Compare Independent Transaction Prices (CUP)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Resale Price (RPM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost Plus Profit (CPM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Profit Distribution Metric (PSM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Residual Profit Margin (RPSM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Self-trading price (TNMM)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 152px;\">\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">Conditions for determining the relationship<\/span><\/td>\n<td style=\"height: 152px;\"><span style=\"font-weight: 400;\">Owned capital: 25% or more contributed capital<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Management and operation: Appointing more than 501 members of the Board of Directors, General Director...<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Loan or lending relationship of 25% or more contributed capital and greater than 50% medium and long-term debt<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Personal or family relationships (parents, spouses, children...)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Intermediary\/appointment relationship<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Declaration obligation<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Declaration of affiliated relationship (Appendix I)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Local file<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Master file<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cross-border profit reporting (CbCR, with a group of over 18,000 billion VND)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Term and retention<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Declaration at the same time as submitting annual corporate income tax settlement<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Keep records for at least 10 years<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Risks of Non-Compliance<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Administrative penalty (5 - 25 million VND depending on the level)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk of tax collection and late payment (0.03%\/day for tax; 0.05%\/day for penalty) and loss of business reputation<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above summary table, it can be seen that related party transactions are a complex field, requiring businesses to have a firm grasp of regulations and an appropriate management strategy. This is also the reason why MAN \u2013 Master Accountant Network always accompanies businesses to ensure compliance and optimize efficiency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_voi_kinh_nghiem_hon_30_trong_linh_vuc_tu_van_tai_chinh_giao_dich_lien_ket\"><\/span><b>MAN \u2013 Master Accountant Network with over 30 years of experience in financial consulting and related transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">With over 30 years of experience in the field of auditing and financial consulting, MAN \u2013 Master Accountant Network has become a trusted partner of thousands of small and medium enterprises and large corporations in Vietnam. The extensive experience not only helps MAN deeply understand the tax and accounting law system, but also understand the specifics of each industry. Thanks to that, all audit reports conducted by MAN \u2013 Master Accountant Network ensure accuracy, transparency and high legal value.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_ngu_CPA_ACCA_Big4_background\"><\/span><b>CPA, ACCA, Big4 background team<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u2019s team of auditors includes CPAs, ACCAs and experts who have worked at Big4 companies. The combination of solid professional background and multi-industry practical experience provides customers with standardized, rigorous auditing processes that meet the strict requirements of both domestic and FDI enterprises.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_vien_VACPA_tuan_thu_chuan_muc_quoc_te\"><\/span><b>VACPA member, complying with international standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network is a member of the Vietnam Association of Certified Public Accountants (VACPA) and complies with international accounting and auditing standards (VAS, ISA). This not only ensures the transparency of financial reports but also helps businesses feel confident when participating in international transactions, raising capital, or working with credit institutions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Transfer pricing is a complex financial legal issue, associated with many tax risks if businesses do not identify and declare correctly according to regulations. Understanding the conditions for determining and complying with the obligation to declare and prepare documents not only helps businesses avoid penalties, but also creates a transparent and sustainable management foundation in the long term. In the context of tax authorities increasingly tightening the management of transfer pricing activities, businesses need to proactively seek consulting solutions and support from reputable units to ensure compliance with the law and optimize resources.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is wondering about documents, procedures or wants to get in-depth advice on related party transactions, <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\">Please contact us immediately.<\/span> <span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network for advice.<\/span><\/a><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Contact information MAN \u2013 Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener nofollow\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, m\u00e0 c\u00f2n l\u00e0 c\u01a1 ch\u1ebf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 khi ph\u00e1t sinh quan h\u1ec7 v\u1edbi b\u00ean li\u00ean quan. \u0110\u1eb7c bi\u1ec7t, nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=1774"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1774\/revisions"}],"predecessor-version":[{"id":3084,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1774\/revisions\/3084"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2028"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}