{"id":1843,"date":"2025-09-11T21:31:53","date_gmt":"2025-09-12T04:31:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=1843"},"modified":"2025-09-16T00:40:58","modified_gmt":"2025-09-16T07:40:58","slug":"giao-dich-lien-ket-anh-huong-thue-tndn","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/","title":{"rendered":"Related transactions affect corporate income tax: Expensive lesson for FDI in Vietnam 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">How related party transactions affect corporate income tax is becoming a hot issue for FDI enterprises in Vietnam. According to <\/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;\"> (amended and supplemented at <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">). Each decision on pricing, buying, selling or transferring between affiliated units not only directly affects taxable profits but also determines the risk when tax authorities inspect. Mastering this mechanism helps optimize taxes, avoid penalties and improve financial reputation.<\/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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Gioi_thieu_giao_dich_lien_ket_anh_huong_den_TNDN\" >Introducing related party transactions affecting corporate income tax<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Tam_quan_trong_cua_giao_dich_lien_ket_anh_huong_den_TNDN\" >The importance of related party transactions affecting corporate income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Co_che_giao_dich_lien_ket_anh_huong_den_thue_TNDN\" >Related transaction mechanism affects corporate income tax<\/a><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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Anh_huong_truc_tiep\" >Direct impact<\/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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Anh_huong_gian_tiep\" >Indirect effects\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Rui_ro_giao_dich_lien_ket_anh_huong_den_thue_TNDN\" >Related transaction risks affect corporate income tax<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Giao_dich_dinh_gia_khong_phu_hop_voi_thi_truong_transfer_pricing\" >Transfer pricing<\/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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Khong_lap_ho_so_ke_khai_theo_quy_dinh_CbCR_Master_file_Local_file\" >Failure to make declarations as required (CbCR, Master file, Local file)<\/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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Rui_ro_thuc_te_tai_Viet_Nam\" >Actual risks in Vietnam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Quan_ly_rui_ro_va_cac_giai_phap_cho_doanh_nghiep_FDI\" >Risk management and solutions for FDI enterprises<\/a><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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Dau_hieu_nhan_biet_rui_ro_giao_dich_lien_ket_anh_huong_den_thue_TNDN\" >Signs of identifying risks of related-party transactions affecting corporate income tax<\/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\/giao-dich-lien-ket-anh-huong-thue-tndn\/#Giai_phap_quan_ly_rui_ro_giao_dich_lien_ket_anh_huong_den_thue_TNDN\" >Solution to manage risks of related-party transactions affecting corporate income tax<\/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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-anh-huong-thue-tndn\/#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=\"Gioi_thieu_giao_dich_lien_ket_anh_huong_den_TNDN\"><\/span><b>Introducing related party transactions affecting corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2047\" aria-describedby=\"caption-attachment-2047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2047\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-2.jpg\" alt=\"Gi\u1edbi thi\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-2-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-2-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-2-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-tai-san-vo-hinh-thuong-phat-sinh-rui-ro-trong-giao-dich-lien-ket-2-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2047\" class=\"wp-caption-text\">Introducing related party transactions affecting corporate income tax<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">Affiliate transactions<\/a> The impact on corporate income tax is an important issue for FDI (foreign invested) enterprises operating in Vietnam. Related party transactions (FDI) are understood as economic transactions taking place between related parties, including parent companies - subsidiaries, branches, or units under direct or indirect control. These transactions may include the purchase and sale of goods, provision of services, transfer of assets or loans between related parties.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_giao_dich_lien_ket_anh_huong_den_TNDN\"><\/span><b>The importance of related party transactions affecting corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In global business, a small mistake in related party transactions can also cause FDI enterprises to affect corporate income tax, incur heavy tax collection and fines or adjust profits. This shows the importance of related party transactions affecting corporate income tax, specifically as follows:<\/span><\/p>\n<figure id=\"attachment_2049\" aria-describedby=\"caption-attachment-2049\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2049\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-giao-dich-lien-ket-anh-huong-den-thue-TNDN-1.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-giao-dich-lien-ket-anh-huong-den-thue-TNDN-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-giao-dich-lien-ket-anh-huong-den-thue-TNDN-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-giao-dich-lien-ket-anh-huong-den-thue-TNDN-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-giao-dich-lien-ket-anh-huong-den-thue-TNDN-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-giao-dich-lien-ket-anh-huong-den-thue-TNDN-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2049\" class=\"wp-caption-text\">The importance of related party transactions affecting corporate income tax<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For FDI enterprises, related-party transactions are not simply internal business activities but also have a direct impact on corporate income tax profits, because the transaction value and costs arising in related-party transactions will be used by tax authorities to calculate taxable income. If the transaction valuation is not in accordance with the market principle (arm&#039;s length principle) according to OECD guidelines, enterprises may be subject to tax collection, penalties or adjustments to taxable profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax (CIT) plays a key role in the financial strategy of FDI companies. Understanding how related-party transactions affect CIT helps businesses accurately forecast tax obligations, plan cash flows effectively and ensure legal compliance. At the same time, good management of related-party transactions also enhances the reputation of businesses in the eyes of tax authorities and international investors, limiting legal and financial risks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding the impact of related-party transactions on corporate income tax is a fundamental step, but to effectively manage taxes, FDI enterprises need to grasp the specific mechanism of the impact of related-party transactions on corporate income tax. A detailed analysis of this mechanism helps identify risk points, determine reasonable costs, and apply legal regulations correctly, thereby optimizing corporate income tax obligations in a transparent and effective manner. Next, we will delve into each factor, from direct to indirect impacts, to clearly see how related-party transactions affect corporate income tax.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_giao_dich_lien_ket_anh_huong_den_thue_TNDN\"><\/span><b>Related transaction mechanism affects corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">FDI enterprises need to analyze in detail the related-party transactions affecting corporate income tax and the impact of each transaction on taxable profits. This includes both direct impacts through revenue and expenses, and indirect impacts through audit and collection risks and impacts on financial statements. Analyzing this mechanism helps enterprises make accurate tax plans, comply with the law and minimize financial risks.<\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Anh_huong_truc_tiep\"><\/span><b>Direct impact<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Related party transactions affect corporate income tax primarily through changes in the taxable revenue and expenses of FDI enterprises. When the transaction price between related parties is too high or too low compared to the market price, taxable profits will be adjusted, leading to changes in the amount of corporate income tax payable.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition, costs arising from related-party transactions also play an important role. Reasonable costs that are proven to be for the right business purpose will be included in deductible costs when determining taxable profits. Conversely, unreasonable costs or costs without complete records will be excluded by the tax authority, increasing the taxable profits and corporate income tax obligations of the enterprise.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Anh_huong_gian_tiep\"><\/span><b>Indirect effects<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In addition to the direct impact on profits and corporate income tax, related-party transactions affecting corporate income tax are also reflected through indirect risks. One of them is the risk of inspection and examination by tax authorities. Non-transparent related-party transactions, false price declaration or incomplete transfer pricing records can cause FDI enterprises to be inspected by tax authorities, have their taxable income adjusted and be fined for violations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition, incorrect declaration or late payment of tax can lead to fines for collection and late payment of corporate income tax, increasing unexpected costs and affecting the cash flow of the business. Finally, errors in related-party transactions also affect the financial statements and valuation of the company, affecting its reputation and ability to raise capital from investors.<\/span><\/p>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> If an FDI enterprise sells products to its subsidiary at a price lower than the market price, taxable revenue decreases, profits decrease and the tax authority may request an adjustment to collect additional taxes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After understanding the impact mechanism, FDI enterprises need to identify potential risks from related-party transactions affecting corporate income tax. This is especially important because related-party transactions affect corporate income tax not only through revenue and expenses but also through legal risks such as inspection, tax collection and late payment penalties. Early identification of these risks helps enterprises plan for control, ensure compliance with the law and minimize negative impacts on taxable profits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_giao_dich_lien_ket_anh_huong_den_thue_TNDN\"><\/span><b>Related transaction risks affect corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Related party transactions affect corporate income tax not only through revenue and expenses, but also through legal risks if the business does not comply with regulations. Some common risks include:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giao_dich_dinh_gia_khong_phu_hop_voi_thi_truong_transfer_pricing\"><\/span><b>Transfer pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When transactions between related parties do not comply with the arm&#039;s length principle, taxable profits may be adjusted by the tax authorities. For example, if an FDI enterprise sells products to a subsidiary at a price lower than the market price, taxable revenue will decrease, leading to the collection of corporate income tax and possible penalties.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khong_lap_ho_so_ke_khai_theo_quy_dinh_CbCR_Master_file_Local_file\"><\/span><b>Failure to make declarations as required (CbCR, Master file, Local file)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP, FDI enterprises are required to prepare a complete declaration of related-party transactions. Missing or inaccurate declaration of CbCR (Country-by-Country Report), Master file or Local file will increase the risk of inspection, tax collection and fines, directly affecting corporate income tax obligations.<\/span><\/p>\n<blockquote><p><b>See details here:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Guidance on preparing CbCR reports in related party transactions 2025<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_thuc_te_tai_Viet_Nam\"><\/span><b>Actual risks in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Many FDI enterprises in Vietnam have encountered situations where the tax authorities have adjusted their profits due to inappropriate transfer pricing or incomplete declarations. These cases often lead to corporate income tax arrears, late payment penalties, and affect the reputation of the enterprise in its relations with investors and management agencies. The rates for calculating late payment and the time for calculating late payment of corporate income tax are regulated 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 time for calculating late payment interest is calculated continuously from the day following the last day of the tax payment deadline, tax payment extension deadline, the deadline stated in the tax authority&#039;s tax assessment notice or decision or handling decision to the day immediately preceding the tax debt amount.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_rui_ro_va_cac_giai_phap_cho_doanh_nghiep_FDI\"><\/span><b>Risk management and solutions for FDI enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2050\" aria-describedby=\"caption-attachment-2050\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2050\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quan-ly-rui-ro-gao-dich-lien-ket-anh-huong-den-thue-TNDN-1.jpg\" alt=\"Qu\u1ea3n l\u00fd r\u1ee7i ro gao d\u1ecbch li\u00ean k\u1ebft \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quan-ly-rui-ro-gao-dich-lien-ket-anh-huong-den-thue-TNDN-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quan-ly-rui-ro-gao-dich-lien-ket-anh-huong-den-thue-TNDN-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quan-ly-rui-ro-gao-dich-lien-ket-anh-huong-den-thue-TNDN-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quan-ly-rui-ro-gao-dich-lien-ket-anh-huong-den-thue-TNDN-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quan-ly-rui-ro-gao-dich-lien-ket-anh-huong-den-thue-TNDN-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2050\" class=\"wp-caption-text\">Managing the risk of related-party transactions affecting corporate income tax<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Related party transactions can become a \u201ctax time bomb\u201d if businesses do not proactively manage risks. Understanding the signs of irregularities and applying preventive measures is extremely important to minimize the negative impact of related party transactions on corporate income tax of FDI enterprises.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dau_hieu_nhan_biet_rui_ro_giao_dich_lien_ket_anh_huong_den_thue_TNDN\"><\/span><b>Signs of identifying risks of related-party transactions affecting corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To check compliance with regulations on related-party transactions, tax authorities often use data analysis tools, focusing on the following unusual signs:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continuous losses for many years: A business that operates but continuously reports losses over a long period of time may be a sign of transfer pricing. Tax authorities will suspect that the business has transferred costs to Vietnam to reduce taxable profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lower than industry average profit margins: If your profit margins are significantly lower than those of independent businesses in the same industry, tax authorities may question inappropriate transfer pricing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unreasonably high service or royalty fees: Payments to parent companies or affiliates for management fees, royalties, or interest that are unreasonably high will be subject to scrutiny.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest-free or low-interest loans: Borrowing from an affiliated company with low interest rates or 0% can help reduce interest expenses and increase profits in other countries, thereby reducing corporate income tax payable in Vietnam.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Giai_phap_quan_ly_rui_ro_giao_dich_lien_ket_anh_huong_den_thue_TNDN\"><\/span><b>Solution to manage risks of related-party transactions affecting corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To proactively control risks and avoid legal consequences, FDI enterprises need to implement the following solutions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Internal control and transparent pricing policy: Enterprises should develop a clear internal transaction pricing policy that complies with the arm&#039;s length principle. Each transaction must have a reasonable basis for explaining the price and conditions, ensuring that there is no significant difference compared to transactions between independent parties.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Prepare a complete and accurate transfer pricing dossier: This is the \u201cshield\u201d that protects the enterprise from inspections. This dossier must prove that the related transactions are conducted on a market basis. A complete dossier includes Local File, Master File and CbCR.<\/li>\n<\/ul>\n<blockquote><p><b>Refer to details on how to prepare a CbCR report:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Here<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">By proactively applying the above solutions, FDI enterprises can effectively manage tax risks, ensure legal compliance and sustainable business operations in Vietnam, and minimize the negative impact of related-party transactions on corporate income tax.<\/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;\">Related party transactions affecting corporate income tax are a key issue that every FDI enterprise has to face. Failure to comply with regulations on pricing not only poses risks of tax collection and penalties, but also affects the sustainability of the enterprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proactively managing risk from the start by establishing transparent pricing policies and documenting complete pricing is key to protecting your business. It is not only a legal obligation but also a smart investment in long-term growth.<\/span><\/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 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 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o \u0111ang tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 n\u00f3ng v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP). M\u1ed7i quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1, mua b\u00e1n hay chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1843","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\/1843","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=1843"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1843\/revisions"}],"predecessor-version":[{"id":2051,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/1843\/revisions\/2051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2045"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=1843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=1843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=1843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}