{"id":2064,"date":"2025-09-16T19:28:24","date_gmt":"2025-09-17T02:28:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2064"},"modified":"2025-09-16T19:28:52","modified_gmt":"2025-09-17T02:28:52","slug":"gia-noi-bo-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/","title":{"rendered":"Internal pricing in related party transactions \u2013 Management opportunity or legal risk for businesses"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Internal prices in related-party transactions have become the \u201cfocus\u201d of inspection because they pose many potential risks regarding taxes, legality and business reputation. If the principle of independent market prices is not followed, businesses may face tax arrears, administrative penalties and loss of investor confidence. This article analyzes in detail the risks of using internal prices in related-party transactions and suggests solutions to help businesses prevent and manage them effectively.<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Gia_noi_bo_trong_giao_dich_lien_ket_la_gi\" >What is internal price in related party transaction?<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tam_quan_trong_cua_viec_xac_dinh_dung_gia_noi_bo_trong_giao_dich_lien_ket_theo_chuan_muc_thue_va_OECD\" >The importance of correctly determining internal prices in related party transactions according to tax and OECD standards.<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Quy_dinh_phap_ly_ve_gia_noi_bo_trong_giao_dich_lien_ket\" >Legal regulations on internal prices in related party transactions<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Loi_ich_khi_tuan_thu\" >Benefits of compliance\u00a0<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#He_qua_khi_ap_dung_sai_lech_gia_noi_bo_trong_giao_dich_lien_ket\" >Consequences of applying internal price deviations 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Gia_noi_bo_trong_giao_dich_lien_ket_giu_vai_tro_nhu_the_nao\" >What role does internal pricing play 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Phan_bo_loi_nhuan_minh_bach\" >Transparent profit distribution<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Toi_uu_chi_phi_hoat_dong\" >Optimize operating costs<\/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\/gia-noi-bo-trong-giao-dich-lien-ket\/#Dieu_tiet_dong_tien_noi_bo\" >Regulating internal cash flow<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#_Tuan_thu_thue_va_quan_tri_rui_ro\" >\u00a0Tax compliance and risk management<\/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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Cac_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\" >Risks of using internal prices in related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Doi_tuong_ap_dung\" >Applicable objects\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_ve_thue_va_phap_ly\" >Tax and legal risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_tai_chinh\" >Financial risks\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_ve_uy_tin_hinh_anh_doanh_nghiep\" >Risks to reputation and corporate image<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Rui_ro_tuan_thu_chuan_quoc_te\" >Risks of compliance with international standards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Nguyen_nhan_doanh_nghiep_thuong_mac_sai_lam_khi_ap_dung_gia_noi_bo_trong_giao_dich_lien_ket\" >Reasons why businesses often make mistakes when applying internal prices 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Xay_dung_chinh_sach_gia_noi_bo_chua_ro_rang_minh_bach\" >Building internal pricing policies is not clear and transparent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tap_trung_loi_ich_ngan_han\" >Focus on short-term benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Thieu_cap_nhat_quy_dinh_thue_va_chuan_muc_quoc_te\" >Lack of updates on tax regulations and international standards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Giai_phap_giam_thieu_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\" >Solutions to minimize risks when using internal prices in related-party transactions\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tuan_thu_nguyen_tac_gia_thi_truong_doc_lap_Arms_Length_Principle\" >Adhere to 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_minh_bach\" >Establish transparent transfer pricing documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-trong-giao-dich-lien-ket\/#Tu_van_tu_chuyen_gia_trong_linh_vuc\" >Advice from experts in the field\u00a0<\/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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gia-noi-bo-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><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gia_noi_bo_trong_giao_dich_lien_ket_la_gi\"><\/span><b>What is internal price in related party transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal price in <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> is the price that related parties (e.g. parent company - subsidiary, businesses in the same group) apply when transferring goods, services, assets or rights to use assets to each other. Unlike independent transactions in the market, internal prices are often set based on profit allocation strategies, tax optimization or cash flow regulation within the same group.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the provisions of <\/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;\"> According to the Vietnamese Government and international standards issued by the OECD, internal prices must comply with the Arm&#039;s Length Principle, which means that the price must be similar to the price that independent parties would apply under similar conditions. Compliance with this principle not only helps businesses be transparent in declaring corporate income tax (CIT), but also minimizes the risk of being reimbursed, fined or having international disputes by tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Internal prices in related party transactions, if properly determined, will help businesses optimize resources and allocate costs and profits fairly among units in the group. On the contrary, if abused or incorrectly determined, businesses may face huge legal, financial and reputational risks in the market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_xac_dinh_dung_gia_noi_bo_trong_giao_dich_lien_ket_theo_chuan_muc_thue_va_OECD\"><\/span><b>The importance of correctly determining internal prices in related party transactions according to tax and OECD standards.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Correctly determining internal prices in related-party transactions is an important factor in tax management and legal compliance. It is the basis for businesses to make their financial activities transparent and minimize tax risks.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_ve_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>Legal regulations on internal prices in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP and OECD standards, enterprises must comply with the Arm&#039;s Length Principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal prices in related-party transactions should reflect the actual economic value, similar to the prices that independent parties in the market would apply.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Loi_ich_khi_tuan_thu\"><\/span><b>Benefits of compliance\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid the risk of being charged with additional taxes, assessed taxes or administrative penalties by tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthening prestige and trust from investors, shareholders and international partners.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"He_qua_khi_ap_dung_sai_lech_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>Consequences of applying internal price deviations in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prone to suspicion of \u201ctransfer pricing\u201d and distortion of financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cross-border tax disputes may arise, affecting the operations of the entire group.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Determining the correct internal price in related-party transactions is not only a mandatory requirement to ensure compliance with tax laws, but also the foundation for sustainable business development. After clearly recognizing the importance of internal prices in related-party transactions, let&#039;s next explore the practical role of internal prices in related-party transactions in corporate governance, from profit allocation, cost optimization to cash flow regulation in the group.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_noi_bo_trong_giao_dich_lien_ket_giu_vai_tro_nhu_the_nao\"><\/span><b>What role does internal pricing play in related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To see the impact clearly, let&#039;s analyze the important roles of internal prices in related-party transactions for businesses, specifically:<\/span><\/p>\n<figure id=\"attachment_2066\" aria-describedby=\"caption-attachment-2066\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2066\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket.jpg\" alt=\"Vai tr\u00f2 gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-gia-noi-bo-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2066\" class=\"wp-caption-text\">The role of internal pricing in related party transactions<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Phan_bo_loi_nhuan_minh_bach\"><\/span><b>Transparent profit distribution<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Helps determine the profit share corresponding to the actual contribution of each member company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure financial statements accurately reflect economic value across the value chain.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid the situation of unreasonably concentrating profits in one unit to reduce tax obligations.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Toi_uu_chi_phi_hoat_dong\"><\/span><b>Optimize operating costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Properly control internal management, production and service costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Help businesses limit the risk of having unreasonable expenses excluded when settling corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase management efficiency and improve competitiveness thanks to a transparent cost structure.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dieu_tiet_dong_tien_noi_bo\"><\/span><b>Regulating internal cash flow<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support financial balance between member units in the group.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Help a subsidiary with capital difficulties to maintain operations through appropriate internal pricing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure general liquidity, contributing to stabilizing the business system.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"_Tuan_thu_thue_va_quan_tri_rui_ro\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><b>Tax compliance and risk management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By correctly applying the principle of independent market prices, businesses minimize the risk of being taxed, reimbursed or penalized.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Build trust with tax authorities, investors and partners, especially in the international business environment.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From the analysis of the importance and role, it can be seen that internal prices in related-party transactions are both a useful tool in financial management and a mandatory requirement to ensure tax compliance. However, if the determination of internal prices is not carried out in accordance with the principles of independent market prices and legal regulations, enterprises will face a series of consequences. This is the reason why it is necessary to analyze in depth the risks when using internal prices in related-party transactions so that enterprises have a comprehensive view and proactively prevent them.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>Risks of using internal prices in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2067\" aria-describedby=\"caption-attachment-2067\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2067\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c r\u1ee7i ro c\u1ea7n ch\u00fa \u00fd khi s\u1eed d\u1ee5ng gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-rui-ro-can-chu-y-khi-su-dung-gia-noi-bo-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2067\" class=\"wp-caption-text\">Risks to be aware of when using internal prices in related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=210657\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 87\/2024\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> prescribes the subjects of application and the level of penalties for the act of declaring the purchase, sale, and exchange prices of goods and services within enterprises inaccurately, inconsistently with regulations, or unclearly, causing distortion of price reporting information to competent authorities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>Applicable objects\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The subjects of application according to Decree 87\/2024\/ND-CP are stipulated as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Economic organizations established under the provisions of the Law on Enterprises, including: private enterprises, joint stock companies, limited liability companies, partnerships, and dependent units of enterprises such as branches, representative offices...<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cooperatives, cooperative unions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizations established under the provisions of the Investment Law and the Commercial Law, including: domestic investors, foreign investors (excluding individual investors), economic organizations with foreign investment capital; representative offices and branches of foreign traders in Vietnam; and representative offices of foreign trade promotion organizations in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social organization, socio-political organization, socio-political-professional organization, socio-professional organization;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public service unit;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">State agencies commit violations that are not part of their assigned state management tasks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although it brings many benefits in profit allocation, cost optimization and cash flow regulation, internal prices in related-party transactions also pose many risks if businesses apply them incorrectly. In fact, many FDI enterprises in Vietnam have been subject to tax collection or heavy fines for violating the principle of independent market prices, leading to serious consequences both financially and in terms of reputation. Therefore, early identification of risks when using internal prices in related-party transactions is an important step for businesses to proactively develop compliance strategies and minimize losses.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_thue_va_phap_ly\"><\/span><b>Tax and legal risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If internal prices in related-party transactions are not based on the Arm&#039;s Length Principle, tax authorities have the right to determine taxes based on comparative data from independent transactions. In that case, enterprises may be subject to corporate income tax (CIT) arrears for many years, along with fines and late payment interest, causing great financial losses. In serious cases of fraud, authorities may even consider criminal prosecution according to the law. Currently, the maximum fine under the current Decree is VND 150 million for individuals and VND 300 million for organizations. In addition, enterprises are also at risk of being forced to stop production and business activities or having to return all the money obtained from the incorrect use of internal prices in related-party transactions in particular and other transactions in general.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tai_chinh\"><\/span><b>Financial risks\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Inaccuracies in setting internal prices in related-party transactions can cause businesses to record unreasonable costs or fictitious profits, making financial reports lack transparency. This situation also creates cash flow imbalances between subsidiaries in the group: some units have to bear high costs, while others enjoy disproportionate profits. In particular, when tax authorities make adjustments, businesses will have to face unplanned costs, directly affecting their investment, expansion and long-term growth strategies.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_uy_tin_hinh_anh_doanh_nghiep\"><\/span><b>Risks to reputation and corporate image<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Cases involving internal pricing in related-party transactions often attract public and media attention. Once violations are discovered, businesses can easily lose the trust of shareholders, investors, and strategic partners. In addition, tax authorities can put businesses on special monitoring lists, leading to more frequent inspections and audits, increasing administrative burdens and consuming more resources.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tuan_thu_chuan_quoc_te\"><\/span><b>Risks of compliance with international standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For multinational corporations, misapplication of internal prices in related-party transactions can cause conflicts with international standards, especially the OECD guidelines on anti-transfer pricing. As a result, businesses are at risk of falling into a situation of double taxation, when two countries have different views on reasonable internal prices. This not only increases tax costs, but also directly affects the ability to expand the market, reducing the competitiveness and global development potential of businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_nhan_doanh_nghiep_thuong_mac_sai_lam_khi_ap_dung_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>Reasons why businesses often make mistakes when applying internal prices in related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Enterprises often do not have enough information about similar transactions in the independent market to determine prices. When the principle of independent transaction price is not compared, the application of internal prices in related-party transactions can easily lead to errors, giving tax authorities grounds to suspect transfer pricing behavior.<\/span><\/p>\n<figure id=\"attachment_2068\" aria-describedby=\"caption-attachment-2068\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2068\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng nguy\u00ean nh\u00e2n th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi \u00e1p d\u1ee5ng gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-nguyen-nhan-thuong-mac-phai-khi-ap-dung-gia-noi-bo-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2068\" class=\"wp-caption-text\">Common mistakes when applying internal prices in related party transactions<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_chinh_sach_gia_noi_bo_chua_ro_rang_minh_bach\"><\/span><b>Building internal pricing policies is not clear and transparent<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Many businesses still apply internal prices according to agreements between member companies, lacking explanatory documents or standard pricing policies. This makes it impossible for businesses to prove reasonableness when being inspected, thereby creating legal risks.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tap_trung_loi_ich_ngan_han\"><\/span><b>Focus on short-term benefits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Many businesses only focus on short-term benefits by using internal prices in related-party transactions to reduce tax obligations. However, this approach can easily lead to long-term consequences such as tax arrears, administrative fines, reputational damage and loss of investor confidence.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thieu_cap_nhat_quy_dinh_thue_va_chuan_muc_quoc_te\"><\/span><b>Lack of updates on tax regulations and international standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Vietnam is increasingly integrating, participating in many tax treaties and OECD commitments, causing regulations on internal price management in related-party transactions to constantly change. Enterprises do not keep up to date or lack legal expertise, leading to errors in declaration and preparation of price determination documents.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_giam_thieu_rui_ro_khi_su_dung_gia_noi_bo_trong_giao_dich_lien_ket\"><\/span><b>Solutions to minimize risks when using internal prices in related-party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To minimize the negative impact of the analyzed risks, businesses need to build an appropriate management strategy from the beginning. Applying internal prices in related-party transactions is not only a legal compliance requirement, but also a key factor to ensure transparency and maintain trust with management agencies and partners. Below are solutions to prevent risks.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_nguyen_tac_gia_thi_truong_doc_lap_Arms_Length_Principle\"><\/span><b>Adhere to the Arm&#039;s Length Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises need to determine internal prices based on similar market conditions, ensuring that they are not unreasonably low or high compared to independent transaction prices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The principle of independent market price has been clearly stipulated in Decree 132\/2020\/ND-CP and the guidance of OECD Transfer Pricing Guidelines 2022. This is an important legal basis to avoid the risk of tax imposition.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_minh_bach\"><\/span><b>Establish transparent transfer pricing documentation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valuation Profile (<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">Local file<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">Master file<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">CbCR<\/span><\/a><span style=\"font-weight: 400;\">) is a tool to demonstrate business compliance, reducing the risk of inspection and collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises should prepare documents including: corporate information, functional analysis - risk - assets, comparative analysis and related financial reports. Full preparation helps minimize risks during tax inspections and audits.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Tu_van_tu_chuyen_gia_trong_linh_vuc\"><\/span><b>Advice from experts in the field\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises should proactively cooperate with tax experts and auditors experienced in the field of related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Experts will support businesses in explaining the mechanism of internal price formation in related-party transactions, and updating the latest regulations from the Ministry of Finance and OECD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is a way to ensure that businesses not only comply with Vietnamese law but also conform to international standards, avoiding legal risks.<\/span><\/li>\n<\/ul>\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;\">Internal pricing in related-party transactions is a necessary management tool but also contains many risks if not strictly controlled. From tax, legal to brand reputation, any mistake can make businesses pay dearly. Therefore, compliance with the principle of independent market price, creating transparent records and regularly reviewing internal pricing policies are indispensable steps in the context of increasingly tightening tax management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In fact, many businesses have limited risks by proactively consulting experts and promptly updating new regulations. This is also a safe direction for each business to ensure compliance and maintain sustainable development. If your business is considering reviewing internal pricing policies in related-party transactions, this is the right time to start.<\/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\"><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>Gi\u00e1 n\u1ed9i b\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh \u201ct\u00e2m \u0111i\u1ec3m\u201d ki\u1ec3m tra v\u00ec ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf, ph\u00e1p l\u00fd v\u00e0 uy t\u00edn doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2064","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\/2064","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=2064"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2064\/revisions"}],"predecessor-version":[{"id":2069,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2064\/revisions\/2069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2065"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}