{"id":2058,"date":"2025-09-16T19:05:05","date_gmt":"2025-09-17T02:05:05","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2058"},"modified":"2025-09-16T19:05:05","modified_gmt":"2025-09-17T02:05:05","slug":"dinh-gia-sai-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/","title":{"rendered":"Mispricing in related party transactions: One mistake, billions of dollars"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Incorrect pricing in related-party transactions not only puts businesses at risk of being charged corporate income tax (CIT) but also entails many legal consequences and reputational risks. In the context <\/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;\"> With OECD guidelines tightening, accurate transfer pricing has become a matter of survival.<\/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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Dinh_gia_sai_trong_giao_dich_lien_ket_la_gi\" >What is mispricing 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Dac_diem_nhan_dien_dinh_gia_sai_trong_giao_dich_lien_ket\" >Characteristics of mispricing in related party transactions\u00a0<\/a><\/li><\/ul><\/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\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Hau_qua_phap_ly_va_thue_khi_dinh_gia_sai_trong_giao_dich_lien_ket\" >Legal and tax consequences of mispricing 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Nguyen_nhan_dan_den_dinh_gia_sai_trong_giao_dich_lien_ket\" >Causes of mispricing 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Thieu_hieu_biet_ve_quy_dinh_phap_luat\" >Lack of understanding of legal regulations<\/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\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Khong_tuan_thu_nguyen_tac_giao_dich_doc_lap_arms-length_principle\" >Failure to comply with the arm&#039;s-length principle<\/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\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Co_tinh_chuyen_gia_de_giam_nghia_vu_thue\" >Intentionally transferring prices to reduce tax obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Bien_phap_phong_tranh_dinh_gia_sai_trong_giao_dich_lien_ket\" >Measures to prevent mispricing in related party transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dinh-gia-sai-trong-giao-dich-lien-ket\/#Dia_chi_So_19A_duong_43_phuong_Tan_Thuan_TP_Ho_Chi_Minh\" >Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_gia_sai_trong_giao_dich_lien_ket_la_gi\"><\/span><b>What is mispricing in related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Incorrect pricing in <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> is the determination by an enterprise of the value of goods, services, assets or costs arising in a relationship with an affiliated party that is not in accordance with the arm&#039;s length principle. In other words, the transaction price is set significantly different from the price that independent parties would apply under similar conditions in the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP and OECD guidelines, all transactions between related parties must comply with market principles. When a business misprices, whether intentionally or unintentionally, it can lead to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shift profits to a low-tax country or affiliate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Falsely declaring expenses, reducing taxable income in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distorting financial data, leading to suspicion from tax authorities and investors.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dac_diem_nhan_dien_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>Characteristics of mispricing in related party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To identify mispricing in related party transactions, businesses can rely on some common signs. These signs not only help tax authorities easily detect but also serve as a warning for businesses to proactively review and adjust:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Abnormally low selling price: The business sells goods\/services to the affiliate at a price much lower than the market price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excess Expenses: Recording administrative expenses, royalties, and loan interest from parent companies or affiliates that exceed reasonable thresholds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Abnormal profit margin: Profits at the subsidiary in Vietnam are too low, while the parent company or affiliate in another country enjoys high profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wrong valuation method use: Not applying or misapplying OECD standard comparison methods (CUP, RPM, CPM, TNMM, PSM).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Identifying mispricing is just the first step. More importantly, businesses need to understand the legal consequences and tax risks that may arise when authorities detect this behavior. The impacts do not stop at adjusting tax obligations, but also entail many consequences for finance, reputation and corporate governance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_thue_khi_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>Legal and tax consequences of mispricing in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2060\" aria-describedby=\"caption-attachment-2060\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2060\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng h\u1eadu qu\u1ea3 khi \u0111\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-hau-qua-khi-dinh-gia-sai-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2060\" class=\"wp-caption-text\">Consequences of mispricing in related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Mispricing in related party transactions is not only a technical error in financial reporting, but also entails many serious legal and tax consequences. According to Decree 132\/2020\/ND-CP and OECD standards, all related party transactions must comply with market principles. When violating, enterprises may face the following consequences:<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Legal consequences of mispricing in related party transactions\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Consequence\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Impact\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Corporate income tax collection.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The tax authority readjusts the transaction value according to market price, recalculates taxable income and requests additional payment of corporate income tax.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Businesses incur large tax obligations, directly affecting profits and cash flow.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Late payment penalties and administrative sanctions.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">In addition to the tax arrears, the enterprise must pay a late payment penalty of 0.3%\/day.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Increased costs, reduced reputation, may be recorded as violating tax laws.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Audit and tax inspection risks.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The company will be put under special supervision, have all its records audited and be subject to in-depth tax inspection.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Interruption, affecting production and business activities.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Reputation impact.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The conclusion that violations of mispricing in related-party transactions affect the trust of partners, investors and management agencies.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Difficult to expand the market, limited access to capital.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Thus, the above table shows that mispricing in related-party transactions not only causes businesses to be subject to tax arrears but also has many potential legal consequences and impacts the business&#039;s image in the eyes of partners, investors and management agencies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After understanding the serious consequences that mispricing in related-party transactions can cause, the next important thing is to identify the root cause. From there, analyzing the cause correctly will not only help businesses avoid the risk of tax collection but also create a foundation for building a transparent, sustainable and legally compliant pricing mechanism.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_dan_den_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>Causes of mispricing in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">So specifically, what are the reasons that make businesses prone to mispricing in related party transactions? Let\u2019s join MAN \u2013 Master Accountant Network to delve into each common cause that leads to mispricing in related party transactions.<\/span><\/p>\n<figure id=\"attachment_2061\" aria-describedby=\"caption-attachment-2061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2061\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn \u0111\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-nhan-dan-den-dinh-gia-sai-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2061\" class=\"wp-caption-text\">Causes of mispricing in related party transactions<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Thieu_hieu_biet_ve_quy_dinh_phap_luat\"><\/span><b>Lack of understanding of legal regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In reality, many businesses still do not fully understand the provisions of Decree 132\/2020\/ND-CP, Decree 20\/2025\/ND-CP (amended and supplemented by Decree 132\/2020\/ND-CP) and OECD transfer pricing guidelines on related party transactions. Because of that, many businesses have incomplete records, chosen the wrong method, or omitted reporting obligations (CbCR, valuation records).<\/span><\/p>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Company A&#039;s board of directors thought that internal transactions did not need to be clearly stated on the basis of market comparison, so they did not keep comparison documents or function-risk-asset (FAR) analysis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Consequences: When inspected, businesses cannot provide documents proving prices according to the principle of independence, leading to adjustments, tax collection and administrative fines.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khong_tuan_thu_nguyen_tac_giao_dich_doc_lap_arms-length_principle\"><\/span><b>Failure to comply with the arm&#039;s-length principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This principle requires that the price or terms of a transaction between related parties be equivalent to the price or terms that independent parties would accept. Violations occur when a business applies preferential terms, prices or profit sharing between related parties.<\/span><\/p>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Company A (Vietnam) sells to an affiliated company B abroad, at a price lower than the market price to transfer profits to B.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Consequences: Tax authorities adjust prices, recalculate taxable profits, leading to additional corporate income tax collection; in addition, increasing the risk of cross-border audits (BEPS, CbCR).<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Co_tinh_chuyen_gia_de_giam_nghia_vu_thue\"><\/span><b>Intentionally transferring prices to reduce tax obligations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Some businesses design transaction chains, structures or internal charges to shift profits to legal entities in low-tax countries.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example: Setting up high \u201csoftware or copyright fee\u201d revenue from a Vietnamese company to a copyright owner company in Hong Kong (tax haven) while the real service value is not commensurate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Consequences: If discovered, in addition to tax collection and heavy fines, businesses may be seriously investigated for tax evasion, affecting criminal liability in case of crime.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Identifying the cause helps businesses understand why risks arise, but more importantly, they need to know how to handle and prevent them. To limit the risk of being charged back taxes due to mispricing in related-party transactions, businesses need to apply appropriate preventive measures.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bien_phap_phong_tranh_dinh_gia_sai_trong_giao_dich_lien_ket\"><\/span><b>Measures to prevent mispricing in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2062\" aria-describedby=\"caption-attachment-2062\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2062\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket.jpg\" alt=\"Gi\u1ea3i ph\u00e1p tr\u00e1nh \u0111\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Giai-phap-tranh-dinh-gia-sai-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2062\" class=\"wp-caption-text\">Solutions to avoid mispricing in related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To limit the risk of tax collection due to mispricing in related-party transactions, enterprises need to synchronously deploy many solutions, combining legal compliance, internal management and reference to international OECD standards. Learn about the measures through the table below:<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Measures to prevent mispricing in related party transactions<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Measure<\/b><\/td>\n<td style=\"text-align: center;\"><b>Explain\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>For example<\/b><\/td>\n<td style=\"text-align: center;\"><b>Recommendations\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Apply the correct valuation method according to regulations<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP and OECD provide guidance on 5 methods (CUP, RPM, CPM, TNMM, PSM). Choosing the wrong method is the cause of mispricing in related party transactions.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">In the normal trading of goods, priority should be given to the comparable uncontrolled price method (CUP) instead of applying the net profit margin method (TNMM).<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Perform a function-asset-risk (FAR) analysis before selecting a method, with appropriate supporting documentation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Prepare complete declaration documents and determine price<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Local file, master file, CbCR are important evidence to prove the validity to tax authorities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Enterprises have copyright transactions but lack contracts and comparative data, leading to cost adjustments<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Keep records annually, update with new comparison data.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Conduct periodic internal reviews<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Helps detect discrepancies before tax authorities inspect, avoiding the risk of being charged back.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review quarterly profits, compare margins with industry averages to detect abnormalities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Establish internal control procedures for related party transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Consult with experts in the field and update international standards\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Complex related party transactions (intangible assets, management services, related finance) require experts to reduce errors.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Some corporations sign APAs with tax authorities to stabilize pricing policies for many years.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Update OECD guidance (BEPS Actions), consider applying APA for sensitive transactions.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Mispricing in related-party transactions is not only caused by the selection of inappropriate methods, but also by the lack of supporting documents and weak internal control procedures. Proactively applying preventive measures not only helps businesses minimize the risk of tax collection, but also strengthens their reputation, transparency and sustainable development in the long term.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To help businesses have a more comprehensive and systematic view, below is a summary table of key points on tax collection due to mispricing in related-party transactions.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of main points on tax collection due to mispricing in related party transactions.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Main content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Meaning<\/b><\/td>\n<td style=\"text-align: center;\"><b>Key Points<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The concept of mispricing in related party transactions<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Enterprises apply prices, costs and profits that are not in accordance with the principle of independence, leading to the risk of being regulated.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">It is the direct cause of mispricing in related party transactions that causes tax authorities to collect corporate income tax and impose administrative fines.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Common causes<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Lack of supporting documents, incorrect valuation methods, over-reliance on transactions with parent companies, and failure to update market data.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Leading to a large difference in profits compared to the industry, giving rise to transfer pricing suspicions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Consequences for businesses<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Being charged with back taxes, administrative fines, late interest, affecting reputation and partnership.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Some typical cases: Metro (507 billion), Coca-Cola (821 billion), SABECO (408 billion).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Preventive measures<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Apply correct valuation methods, prepare documents (Local file, Master file, CbCR), conduct periodic internal reviews, consult experts, and build a culture of compliance.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Helps transparency, reduces collection risks, protects reputation and sustainable development.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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;\">Incorrect pricing in <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> Tax risk is not only a short-term tax risk but also a long-term strategic management issue for the enterprise. Typical cases such as Metro, Coca-Cola or SABECO show that tax authorities are increasingly tightening control and are ready to apply measures to collect and impose administrative fines with amounts up to hundreds of billions of VND.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, instead of &quot;waiting for inspection to process&quot;, businesses need to proactively build a transparent pricing mechanism, prepare complete documents and apply the correct methods as prescribed in Decree 132\/2020\/ND-CP and OECD guidelines. This is not only to comply with tax obligations, but also to protect reputation, minimize legal risks and create advantages in the eyes of investors and partners.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><a href=\"http:\/\/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\">\n<h4><span class=\"ez-toc-section\" id=\"Dia_chi_So_19A_duong_43_phuong_Tan_Thuan_TP_Ho_Chi_Minh\"><\/span><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/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>\u0110\u1ecbnh gi\u00e1 sai trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t nguy c\u01a1 b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) m\u00e0 c\u00f2n k\u00e9o theo nhi\u1ec1u h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd v\u00e0 r\u1ee7i ro uy t\u00edn. Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn OECD ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2058","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\/2058","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=2058"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2058\/revisions"}],"predecessor-version":[{"id":2063,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2058\/revisions\/2063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2059"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}