{"id":2052,"date":"2025-09-16T18:38:14","date_gmt":"2025-09-17T01:38:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2052"},"modified":"2026-01-08T03:23:20","modified_gmt":"2026-01-08T10:23:20","slug":"ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/","title":{"rendered":"All about the net profit margin method in related party transactions according to Decree 132\/2020\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Net profit margin in related-party transactions is a method that has become an important indicator to help businesses demonstrate transparency and compliance with market principles. Not only is it a legal requirement under Decree 132\/2020\/ND-CP and OECD standards, this method is also a &quot;shield&quot; to protect businesses from the risk of tax arrears. So how is the net profit margin in related-party transactions applied, what are the advantages and disadvantages, and what should businesses pay attention to in order to optimize legal profits?\u00a0<\/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\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Gioi_thieu_ve_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Introduction to net profit margin in related party transactions\u00a0<\/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\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Co_so_phap_ly_va_quy_dinh_ve_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Legal basis and regulations on net profit margin in related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Quy_dinh_phap_luat_Viet_Nam\" >Vietnamese law regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Chuan_muc_OECD\" >OECD standards\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Nhung_truong_hop_ap_dung_phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Cases of applying the method of comparing net profit margin in related-party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#So_sanh_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket_voi_cac_phuong_phap_khac\" >Comparison of net profit margin method in related party transactions with other methods<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Principles of applying the net profit margin method in related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Cac_chi_so_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Net profit margin ratios in related party transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Quy_trinh_thuc_hien_phan_tich_so_sanh\" >Procedure for performing comparative analysis<\/a><\/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\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Rui_ro_khi_ap_dung_sai_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Risks of misapplying the net profit margin method in related party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Giai_phap_giam_thieu_rui_ro_khi_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\" >Solutions to minimize risks when applying the net profit margin method in related party transactions\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Ket_luan\" >Conclude\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accounting_Network\" >Contact information MAN \u2013 Master Accounting Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu_ve_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Introduction to net profit margin in related party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Net profit margin in <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">affiliate transactions<\/span><\/a><span style=\"font-weight: 400;\"> (Transactional Net Margin Method \u2013 TNMM) is becoming the most preferred method in the modern transfer pricing system. According to the latest report from OECD in 2024, more than 65% member countries have applied net profit margin in related-party transactions as the main method to test the reasonableness of transfer pricing in related-party transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In essence, the net profit margin in related-party transactions is a method of comparing the net profit earned by an enterprise from the transaction under examination with the net profit earned from comparable transactions conducted between independent parties in similar circumstances. This method does not directly compare the price of the transaction but instead analyzes the net profit margin relative to a suitable basis such as revenue, expenses or assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What makes the transfer pricing ratio important is its broad applicability even when there is no direct price comparison available. In modern business, finding directly comparable price transactions between independent parties is increasingly difficult due to the complexity and uniqueness of many products and services.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_quy_dinh_ve_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Legal basis and regulations on net profit margin in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_luat_Viet_Nam\"><\/span><b>Vietnamese law regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2054\" aria-describedby=\"caption-attachment-2054\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2054\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-phap-luat-ve-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2054\" class=\"wp-caption-text\">Legal regulations on net profit margin in related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In Vietnam, the net profit margin in related-party transactions is officially regulated in Decree 132\/2020\/ND-CP. According to this regulation, the net profit margin in related-party transactions is determined as one of five standard methods to determine transfer pricing in accordance with the arm&#039;s length principle.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 14 of Decree 132\/2020\/ND-CP, the method of net profit margin in related-party transactions is clearly stipulated, specifically as follows:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">The method of comparing net profit margin is applied in cases where taxpayers do not have information to apply the method of comparing independent transaction prices; do not have data and information on accounting methods of independent comparables or cannot find comparables with similar functions and products, so there is not enough basis to apply the methods of comparing gross profit margin on revenue or on cost price; taxpayers performing distribution or production functions do not own intangible assets or do not participate in developing, increasing, maintaining, protecting and exploiting intangible assets or do not fall into the case of applying the method of profit allocation between related parties as prescribed in Clause 1, Article 15 of this Decree.\u201d<\/span><\/p>\n<blockquote><p><b>References:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">With the aim of ensuring that related-party transactions comply with the arm&#039;s length principle (market price principle), meaning that the net profit of the enterprise with related-party transactions is not lower or abnormally higher than that of similar independent enterprises.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Chuan_muc_OECD\"><\/span><b>OECD standards<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The OECD Transfer Pricing Guidelines 2022 (updated in 2024) have significantly expanded the scope of application of the net profit margin in related-party transactions. The net profit margin in related-party transactions is recommended to be applied in particular in cases of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complex transactions where finding direct comparables is difficult, businesses with simple functional roles and limited risk, services and uses of intangible assets that are not unique.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The OECD has added special guidance on the application of net profit margins in related-party transactions in the context of the digital economy, including transactions involving user data, algorithms and artificial intelligence.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_ap_dung_phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Cases of applying the method of comparing net profit margin in related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The method of comparing net profit margin in related-party transactions according to Decree 132\/2020\/ND-CP is applied when:<\/span><\/p>\n<figure id=\"attachment_2055\" aria-describedby=\"caption-attachment-2055\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2055\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2055\" class=\"wp-caption-text\">Cases of applying the net profit margin method in related party transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers do not have the database and information to apply the independent transaction price comparison method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers cannot compare transactions on a product-by-product basis for similar products. Therefore, the aggregation of transactions is applied to reflect the true nature and practice of business, and to select appropriate profit margins from independent comparables; or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers do not directly exercise autonomy over the entire chain of production and business activities, nor do they participate in specific, synthetic related transactions according to the Profit Allocation Method between related parties.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP also provides guidance on specific cases of applying the method of comparing net profit margins in related-party transactions, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers do not have information to apply the independent transaction price comparison method;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unavailability of data and information on accounting methods of independent comparables, or failure to identify comparables with similar functions and products, leads to a lack of basis for applying methods of comparing gross profit margins on revenue or on cost of goods sold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers only perform distribution or production functions but do not own intangible assets, do not participate in the development, increase, maintenance, protection or exploitation of intangible assets, and are not subject to the method of profit allocation between related parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once you have identified the appropriate cases for applying the TNMM method, another important step is to compare it with other pricing methods. The comparison will help businesses clearly identify the advantages, limitations and scope of application, thereby choosing the optimal approach for each specific transaction.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_sanh_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket_voi_cac_phuong_phap_khac\"><\/span><b>Comparison of net profit margin method in related party transactions with other methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In practice, the net profit margin method in related-party transactions is not always the only optimal choice. Enterprises need to consider comparing the net profit margin method in related-party transactions with other methods according to the guidance of OECD and Decree 132\/2020\/ND-CP to choose the most suitable solution. Below is a comparison table of the net profit margin method in related-party transactions with popular transfer pricing methods, helping to clarify the advantages, limitations and application situations.<\/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;\"> Compare the net profit margin method in related party transactions with popular pricing methods.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Method\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>How to determine\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>When applicable\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Advantage<\/b><\/td>\n<td style=\"text-align: center;\"><b>Limit<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unique Comparison Price (CUP)\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Directly compare the price of the related-party transaction with the price of the independent transaction<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">When there is transparent market price data<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Most accurate<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Difficult to apply in the absence of independent price data<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Resale Price (RPM)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compare resale price minus reasonable profit margin<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">When the business is a pure distributor<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Suitable for goods distribution<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Not suitable if the business participates in many functions\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cost per Minute (CPM)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compare production costs plus profit margins<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">When the business is a contract manufacturer\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Easy to calculate from internal costs<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Difficult to adjust for cost differences<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Net profit margin in related party transactions (TNMM)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compare net profit (EBITDA\/Operating Profit) with revenue, assets, or expenses<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">When there is no direct price data but there is financial data to compare returns\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Flexible, easy to find data and widely applicable\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Accuracy depends on comparative data. Difficult to adjust for economic differences.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Profit Distribution Metric (PSM)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Allocation of consolidated profit by function, assets, risks<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">When parties jointly contribute intangible assets, the risk is high.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Fairness in the distribution of value added\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Very complex and requires a lot of detailed data<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the comparison table above, it can be seen that each method of determining the price of related-party transactions has its own advantages and limitations. In particular, the net profit margin method in related-party transactions (TNMM) stands out thanks to its flexibility and wide applicability when independent price data is scarce. However, enterprises should not consider the net profit margin method in related-party transactions as the default choice, but should consider combining it with other methods in each specific situation to both comply with OECD regulations and Decree 132\/2020\/ND-CP and optimize tax administration efficiency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Principles of applying the net profit margin method in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2056\" aria-describedby=\"caption-attachment-2056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2056\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ap-dung-phuong-phap-ty-suat-loi-nhuan-thuan-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2056\" class=\"wp-caption-text\">Principles of applying the net profit margin method in related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize and apply effectively, below is a summary table of core principles when implementing the net profit margin method in related-party transactions.\u00a0<\/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 core principles when implementing the net profit margin method in related party transactions\u00a0<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.1543%;\"><b>Principle<\/b><\/td>\n<td style=\"text-align: center; width: 72.1443%;\"><b>Detailed content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">No independent price data\u00a0<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">The method is only applicable when no similar independent transactions can be found to compare prices.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">There is net profit comparison data\u00a0<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">Use net profit of independent enterprises in the same industry and function, taken from public financial reports or commercial databases.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">Choosing the right party to participate in related-party transactions<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">Choose the side with simple functions, few intangible assets, transparent data<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">Consistent Profitability Index<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">NPM for distribution.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ROA for contract manufacturing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berry Ratio for service, pure distribution.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.1543%; text-align: left;\"><span style=\"font-weight: 400;\">Reasonable difference adjustment<\/span><\/td>\n<td style=\"width: 72.1443%; text-align: left;\"><span style=\"font-weight: 400;\">Eliminate outliers, adjust costs or rates when there are large differences.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above table, it can be seen that applying the net profit margin method in related-party transactions requires enterprises not only to have a firm grasp of the legal framework but also to follow the correct procedures from selecting the appropriate party to participate in the related-party transaction, choosing the profit index to adjusting data and comparing with independent enterprises. Strictly following these principles will help enterprises build a transparent related-party transaction profile, reduce the risk of being overcharged and enhance their reputation in international financial management.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_chi_so_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Net profit margin ratios in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Common indicators often used in analyzing net profit margin in related transactions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net profit margin on sales (NPM) = (Operating profit \/ sales) x 100%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Return on total assets (ROA) = (Operating profit \/ total assets) x 100%<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_phan_tich_so_sanh\"><\/span><b>Procedure for performing comparative analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To apply the net profit margin method in related-party transactions systematically and accurately, enterprises need to follow the process from identifying transactions to analyzing data and adjusting comparisons. The basic steps are presented in the table below.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong><b>Board<\/b><span style=\"font-weight: 400;\">: Procedure for applying the net profit margin method in related party transactions.<\/span><\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Step\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Main content<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Detail\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Step 1: Identify the transaction to be audited<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Clearly identify the transaction to be analyzed<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The nature of the goods, services, terms, duration, parties involved and relationship.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">FAR (Function \u2013 Asset \u2013 Risk) analysis to determine the audited party and appropriate net profit ratio<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Step 2: Select the party to be inspected<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Choose the side with simple functions and low risk<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Principle: easy to find comparative data, less complicated.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to OECD, usually: the processor, the distributor of insignificant brand, the provider of support services, the user of intangible assets owned by others<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Step 3: Collect and analyze comparative data<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Find internal and external data<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Internal data: dealing with independent parties in similar circumstances.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">External data: independent company financial reports, databases (Orbis, Amadeus), industry research.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Step 4: Apply comparison adjustments<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Adjust data to increase similarity<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Accounting adjustment: standardizing the basis of calculation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Time adjustment: reflects market fluctuations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk adjustment: eliminating differences in risk levels<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Step 5: Determine the arm&#039;s length<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Final result of the analysis<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Determine the arm&#039;s length based on the quartile range (Q1 \u2013 Q3).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Remove outliers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Apply statistical methods to increase reliability.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fully complying with the above steps not only ensures that the process of determining net profit margin in related-party transactions is carried out objectively and transparently, but also helps businesses limit tax risks and improve compliance with international standards.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_ap_dung_sai_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Risks of misapplying the net profit margin method in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Although the net profit margin method in related-party transactions is considered the most flexible and popular today, its application is not without many challenges. If businesses do not comply with OECD regulations and standards, the risk of being taxed, collected or having their reputation affected is very high. To clarify, below is a summary table of the main risks when applying the net profit margin method in related-party transactions.<\/span><\/p>\n<table style=\"height: 704px; width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of risks of net profit margin method<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Risk group<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Content<\/b><\/td>\n<\/tr>\n<tr style=\"height: 200px;\">\n<td style=\"height: 200px; text-align: center;\"><span style=\"font-weight: 400;\">Legal and Tax<\/span><\/td>\n<td style=\"height: 200px; text-align: left;\"><span style=\"font-weight: 400;\">Tax authorities have the right to determine and adjust taxable income if they conclude that the enterprise&#039;s price determination is not appropriate arm&#039;s-length.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Subject to corporate income tax arrears and administrative fines (according to <\/span><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;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Late payment fees and fines arise in addition to the tax collected.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Serious case: Risk of criminal prosecution for tax evasion.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 136px;\">\n<td style=\"height: 136px; text-align: center;\"><span style=\"font-weight: 400;\">Finance - Accounting<\/span><\/td>\n<td style=\"height: 136px; text-align: left;\"><span style=\"font-weight: 400;\">Impact on financial statements<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cash flow pressure<\/span><\/p>\n<p><span style=\"font-weight: 400;\">High compliance costs<\/span><\/td>\n<\/tr>\n<tr style=\"height: 136px;\">\n<td style=\"height: 136px; text-align: center;\"><span style=\"font-weight: 400;\">Management and reputation<\/span><\/td>\n<td style=\"height: 136px; text-align: left;\"><span style=\"font-weight: 400;\">Loss of reputation with tax authorities, partners, investors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Increased risk of testing in the next period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk of brand damage if dispute becomes public.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Supply chain and customs<\/span><\/td>\n<td style=\"height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">Differences between internal prices and customs declarations can cause disputes, import tax or value added tax collection.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"height: 96px; text-align: center;\"><span style=\"font-weight: 400;\">Multilateral risks<\/span><\/td>\n<td style=\"height: 96px; text-align: left;\"><span style=\"font-weight: 400;\">Risk of double taxation when related parties in 2 countries do not synchronize adjustments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A bilateral agreement or double taxation avoidance agreement is required for processing.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">To limit potential risks, businesses need to proactively build transparent transfer pricing profiles to protect their interests before tax authorities. Let&#039;s join MAN - Master Accountant Network to learn about solutions to minimize risks when applying the net profit margin method in related-party transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_giam_thieu_rui_ro_khi_ap_dung_phuong_phap_ty_suat_loi_nhuan_thuan_trong_giao_dich_lien_ket\"><\/span><b>Solutions to minimize risks when applying the net profit margin method in related party transactions\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In order to minimize the risks mentioned when applying the net profit margin method in related-party transactions, enterprises need to proactively develop a comprehensive compliance management strategy. This not only helps to limit the risk of being taxed and collected, but also enhances the reputation with management agencies and investors. Below is a detailed solution table for each risk group, helping enterprises have a clear direction in the implementation process.<\/span><\/p>\n<table style=\"height: 872px; width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Solutions to minimize risks when applying the net profit margin method in related party transactions<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Risk group<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Implementation solution<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Benefit<\/b><\/td>\n<\/tr>\n<tr style=\"height: 184px;\">\n<td style=\"height: 184px; text-align: center;\"><span style=\"font-weight: 400;\">Legal and Tax<\/span><\/td>\n<td style=\"height: 184px; text-align: left;\"><span style=\"font-weight: 400;\"> Prepare complete transfer pricing documents according to Decree 132\/2020\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regularly update tax regulations and guidance circulars.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Consider applying APA (Advance Pricing Agreement) to agree on the advance calculation method with the tax authorities.<\/span><\/td>\n<td style=\"height: 184px;\"><span style=\"font-weight: 400;\">Reduce the risk of tax assessment, limit collection and administrative fines.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 184px;\">\n<td style=\"height: 184px; text-align: center;\"><span style=\"font-weight: 400;\">Finance - Accounting<\/span><\/td>\n<td style=\"height: 184px; text-align: left;\"><span style=\"font-weight: 400;\">Conduct periodic internal reviews of accounting data and profit margins.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adjust internal prices according to market fluctuations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Diversify capital sources, avoid dependence on borrowing costs from related parties.<\/span><\/td>\n<td style=\"height: 184px;\"><span style=\"font-weight: 400;\">Maintain financial stability, ensure cash flow and limit unusual fluctuations<\/span><\/td>\n<\/tr>\n<tr style=\"height: 160px;\">\n<td style=\"height: 160px; text-align: center;\"><span style=\"font-weight: 400;\">Management and reputation<\/span><\/td>\n<td style=\"height: 160px; text-align: left;\"><span style=\"font-weight: 400;\">Set up an internal tax management department or hire an independent consultant.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Transparent transactions with shareholders and partners.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conduct periodic risk management reporting.<\/span><\/td>\n<td style=\"height: 160px;\"><span style=\"font-weight: 400;\">Increase the confidence of tax authorities, partners and investors\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 144px;\">\n<td style=\"height: 144px; text-align: center;\"><span style=\"font-weight: 400;\">Supply chain and customs<\/span><\/td>\n<td style=\"height: 144px; text-align: left;\"><span style=\"font-weight: 400;\">Ensure customs declaration data is consistent with related transaction records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proactively discuss pricing policies with customs authorities in advance.<\/span><\/td>\n<td style=\"height: 144px;\"><span style=\"font-weight: 400;\">Limit disputes on value added tax, import and export tax, ensure quick customs clearance.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 144px;\">\n<td style=\"height: 144px; text-align: center;\"><span style=\"font-weight: 400;\">Multilateral risks\u00a0<\/span><\/td>\n<td style=\"height: 144px; text-align: left;\"><span style=\"font-weight: 400;\">Proactively review double taxation agreements (DTAs) that Vietnam has signed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When double taxation occurs, proactively negotiate bilateral agreements<\/span><\/td>\n<td style=\"height: 144px;\"><span style=\"font-weight: 400;\">Avoid double taxation and protect cross-border interests.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Applying the net profit margin method in related-party transactions requires enterprises to build a comprehensive tax management strategy. When synchronously implementing legal, financial, administrative and international cooperation solutions, enterprises not only minimize the risk of being overpaid and taxed twice, but also strengthen their reputation and enhance transparency in cross-border financial management. This is the foundation for enterprises to develop sustainably and be more proactive in the globalized business environment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thus, from the principles of application, implementation process to risks and solutions, it can be seen that the net profit margin method in related-party transactions (TNMM) is both an effective tool to ensure compliance with regulations and an important measure in international financial management.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The net profit margin in related-party transactions (TNMM) is a widely used method due to its flexibility and applicability in many situations where independent price data is scarce. However, implementing the net profit margin method in related-party transactions requires enterprises not only to master the OECD principles and Decree 132\/2020\/ND-CP, but also to build transparent records, control comparative data and proactively respond to cross-border tax risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Applying the net profit margin method in related-party transactions is not only a compliance requirement, but also an opportunity for businesses to improve their financial management capacity. Proactively finding solutions today will help businesses be more stable in the future.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Please contact MAN \u2013 Master Accounting Network immediately for advice and support.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accounting_Network\"><\/span><b>Contact information MAN \u2013 Master Accounting Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<p>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">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;\"><em><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u01b0\u01a1ng ph\u00e1p d\u00e0n tr\u1edf th\u00e0nh ch\u1ec9 s\u1ed1 tr\u1ecdng y\u1ebfu gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng. Kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 chu\u1ea9n OECD, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f2n l\u00e0 \u201cl\u00e1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2052","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\/2052","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=2052"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2052\/revisions"}],"predecessor-version":[{"id":2766,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2052\/revisions\/2766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2053"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}