{"id":2070,"date":"2025-09-17T02:27:50","date_gmt":"2025-09-17T09:27:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2070"},"modified":"2025-09-17T02:34:45","modified_gmt":"2025-09-17T09:34:45","slug":"phong-tranh-an-dinh-thue-do-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/","title":{"rendered":"7 Measures to avoid tax assessment due to related-party transactions \u2013 Businesses need to know immediately"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Avoid tax assessment due to <\/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;\"> This is a costly lesson for a multinational corporation in Vietnam when an audit discovered an unusual profit level in transactions with a parent company abroad. The tax authority then proceeded to assess taxes, leading to a large amount of arrears and disrupting investment expansion plans. This case shows that corporations with related-party transactions need to develop a strategy to comply with OECD standards and Decree 132\/2020\/ND-CP from the beginning to ensure stable and sustainable operations.<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Khai_niem_phong_tranh_thue_do_giao_dich_lien_ket\" >Concept of tax avoidance due to 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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_can_phong_tranh_thue_do_giao_dich_lien_ket\" >Why do businesses need to avoid taxes due to 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Bao_ve_tai_chinh_doanh_nghiep\" >Protecting business finances<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Bao_ve_uy_tin_va_moi_quan_he_voi_doi_tac_nha_dau_tu\" >Protect reputation and relationships with partners and investors<\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Dam_bao_tuan_thu_phap_luat_va_chuan_quoc_te\" >Ensure compliance with laws 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Khung_phap_ly_ve_giao_dich_lien_ket_va_an_dinh_thue\" >Legal framework on related party transactions and tax assessment<\/a><\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Nhung_truong_hop_khong_chu_dong_phong_tranh_an_dinh_thue_do_giao_dich_lien_ket\" >Cases of not proactively avoiding tax assessment due to related party transactions<\/a><\/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\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Bien_phap_phong_tranh_bi_an_dinh_thue_do_giao_dich_lien_ket\" >Measures to avoid being taxed due to 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phong-tranh-an-dinh-thue-do-giao-dich-lien-ket\/#Ket_luan\" >Conclude\u00a0<\/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\/phong-tranh-an-dinh-thue-do-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=\"Khai_niem_phong_tranh_thue_do_giao_dich_lien_ket\"><\/span><b>Concept of tax avoidance due to 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;\">Avoid tax assessment due to <\/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;\">is a set of measures and strategies that help businesses minimize the risk of tax authorities redetermining tax obligations for transactions between related parties. This includes building complete records, applying OECD standard valuation methods, strict internal controls and timely updating of legal regulations. Proper implementation will help businesses limit tax arrears, administrative penalties and maintain credibility with investors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_phong_tranh_thue_do_giao_dich_lien_ket\"><\/span><b>Why do businesses need to avoid taxes due to 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;\">Enterprises today face increasing compliance pressure from tax authorities, especially in relation to related party transactions between companies in the same group or between parent companies and subsidiaries. If the Arm&#039;s Length Principle is not followed, tax authorities have the right to impose taxes, leading to enterprises having to pay additional corporate income tax (CIT), administrative fines and late payment interest.<\/span><\/p>\n<figure id=\"attachment_2072\" aria-describedby=\"caption-attachment-2072\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2072\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket-.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u1ea7n ph\u00f2ng tr\u00e1nh thu\u1ebf do giao d\u1ecbch li\u00ean k\u1ebft\u00a0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-sao-doanh-nghiep-can-phong-tranh-thue-do-giao-dich-lien-ket--18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2072\" class=\"wp-caption-text\">Why do businesses need to avoid taxes due to related-party transactions?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">For that reason, avoiding tax imposition due to related-party transactions is an essential step to:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bao_ve_tai_chinh_doanh_nghiep\"><\/span><b>Protecting business finances<\/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 sudden tax collections, penalties, and interest charges.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain stable cash flow, minimize risks affecting production and business activities<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bao_ve_uy_tin_va_moi_quan_he_voi_doi_tac_nha_dau_tu\"><\/span><b>Protect reputation and relationships with partners and investors<\/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 that are transparent in their tax reporting will increase trust with shareholders, foreign investors and business partners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On the contrary, being taxed can have a negative impact on the company&#039;s reputation and image in the market.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_phap_luat_va_chuan_quoc_te\"><\/span><b>Ensure compliance with laws and international standards<\/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;\">Compliance with Decree 132\/2020\/ND-CP and OECD guidelines helps businesses minimize legal risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Building an internal control system and transparent transaction price documentation is proof of compliance and support when tax authorities inspect.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Avoiding tax assessment due to related-party transactions is not only a legal responsibility but also an important risk management strategy, helping businesses protect their finances, reputation and maintain business operations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ve_giao_dich_lien_ket_va_an_dinh_thue\"><\/span><b>Legal framework on related party transactions and tax assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In order for businesses to proactively avoid tax imposition due to related-party transactions, understanding and fully applying the legal framework is an important step. The two most important legal sources are <\/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;\"> of Vietnam and OECD guidelines on related party transactions. Below is a detailed summary of the legal framework to help avoid tax imposition due to related party transactions, for an intuitive view and proactive application:<\/span><\/p>\n<figure id=\"attachment_2073\" aria-describedby=\"caption-attachment-2073\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2073\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Khung-phap-ly-ve-giao-dich-lien-ket-va-an-dinh-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2073\" class=\"wp-caption-text\">Legal framework on related party transactions and tax assessment<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Synthesize legal framework to help avoid tax assessment due to 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>Criteria\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Local File<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare detailed reports on each related party transaction arising during the fiscal year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Includes contract, pricing method, profit analysis, comparison table with similar transactions of independent parties.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate that transaction prices comply with the principle of independent market prices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Reduce the risk of being assessed tax by tax authorities.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Master File<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Provides an overview of corporate structures, cross-border transactions, pricing policies and tax strategies.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Help tax authorities assess overall risk.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ensure the reasonableness of transaction prices between companies within the same group.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Country by Country Reporting (CbCR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Report on revenue allocation, pre-tax profit, and taxes paid in each country.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Identify transfer pricing risks and tax collection.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Increase transparency of financial and tax information.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Proof of basis for price determination<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Keep records, comparative data, profit margins, audit reports.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate the reasonableness of the transaction price.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Minimize the risk of tax arrears or administrative penalties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Apply the principle of independence (arm&#039;s length)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The transaction price between related parties must be equivalent to the price that independent parties would agree on.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure transparency and fairness.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Prevent transfer pricing risks and tax assessment.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Transfer pricing methods<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Compare Independent Prices (CUP)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost Plus<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Resale Price<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Net profit margin (TNMM)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Profit Split<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Choose the method that suits your type of transaction and industry.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is evidence against tax collection<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Compare related transactions with independent transactions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Collect reference data, analyze benchmarks and compare profits and business conditions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate the reasonableness of the transaction price.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Support businesses to avoid tax assessment due to related party transactions.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In general, fully implementing the elements in the table above will help businesses effectively avoid tax imposition due to related-party transactions. From establishing <\/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;\"> and\u00a0 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/\"><span style=\"font-weight: 400;\">Country Profit Margin Report (CbCR)<\/span><\/a><span style=\"font-weight: 400;\">, to applying OECD standards in determining prices and comparing independent transactions, each step contributes to increasing transparency, minimizing the risk of tax collection and protecting the reputation of enterprises in the market. When implemented synchronously, enterprises not only comply with the law but also strengthen their tax risk management strategy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After understanding the legal framework, businesses can be proactive in avoiding tax imposition due to related-party transactions. It can be seen the importance of fully complying with documents, applying the correct valuation method and data transparency. To better understand the consequences of non-compliance, let&#039;s review some actual violations detected by tax authorities with MAN - Master Accountant Network, thereby drawing valuable lessons for tax risk management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_khong_chu_dong_phong_tranh_an_dinh_thue_do_giao_dich_lien_ket\"><\/span><b>Cases of not proactively avoiding tax assessment due to related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below is a summary of cases where businesses may be subject to tax assessment by tax authorities related to related party transactions.<\/span><\/p>\n<p><b>Board: <\/b><span style=\"font-weight: 400;\">Summary of tax cases related to related 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>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed explanation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The transfer price does not follow the principle of independent market price.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If an enterprise determines that the transaction price between related parties is lower or higher than the market price in order to reduce taxable income, the tax authority has the right to adjust and collect corporate income tax and value added tax (VAT).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Law on Tax Administration 2019 Decree 132\/2020\/ND-CP;\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">OECD Guidelines on Related Party Transactions<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Missing or incorrect documents proving related transactions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enterprises that do not prepare or do not fully prepare documents proving the value of related-party transactions (for example: Comparative price analysis report, valuation method) will be taxed according to the estimated value of the tax authority.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Article 13, Decree 132\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Affiliate transactions do not conform to standard profit margins<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If the actual profit of an enterprise differs too much from the standard profit in the industry (e.g., NPM, ROA, TNMM), the tax authority may apply the method of determination based on comparison with independent companies.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">OECD Guidelines<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Related transactions involving intangible assets not properly valued<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Intangible assets such as trademarks, patents, software, and technological know-how that are not properly valued or under-declared will be subject to tax assessment based on the value determined by the tax authority.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Article 16 of Decree 132\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Transfer of losses or transfer pricing between associated companies<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Acts of transferring profits between parent companies and subsidiaries and affiliated companies abroad to optimize taxes may lead to tax assessment when discovered by tax authorities.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax Administration Law, OECD Guidelines on Transfer Pricing.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Conducting \u201cnon-substantive\u201d transactions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If a related party transaction is solely for tax avoidance purposes and has no real economic or commercial basis, the tax authority may invalidate the transaction and impose tax.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the above cases, it can be seen that being taxed due to related-party transactions not only entails the risk of collecting corporate income tax, administrative fines and late payment fees. Therefore, avoiding tax imposed due to related-party transactions is a decisive factor in helping businesses ensure compliance with the law and maintain competitive advantages in the market.<\/span><\/p>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Company G rents a factory from its parent company for 50,000,000\/month, but the equivalent rental price on the market is 80,000,000\/month.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Low rental prices reduce tax liability compared to market prices. Company G does not prepare rental price comparison records and cannot prove that there are any special favorable conditions to rent at low prices.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Consequence:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The rental price difference is 30,000,000\/month, so the total cost for 1 year is 360,000,000, which is re-determined as an expense exceeding the allowable limit, leading to a reduction in valid expenses, thereby increasing taxable profit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax arrears of 72,000,000\/year and additional penalties for violations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bien_phap_phong_tranh_bi_an_dinh_thue_do_giao_dich_lien_ket\"><\/span><b>Measures to avoid being taxed due to related party transactions\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To avoid tax imposition due to related-party transactions, enterprises not only need to be aware of compliance but also need to deploy a comprehensive system of solutions, from document preparation, choosing valuation methods, to internal control and data transparency. These measures not only help minimize legal and financial risks, but also strengthen the enterprise&#039;s reputation in the eyes of investors and management agencies. The table below will list the key steps that enterprises need to pay attention to.<\/span><\/p>\n<figure id=\"attachment_2074\" aria-describedby=\"caption-attachment-2074\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2074\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng bi\u1ec7n ph\u1ea3i ph\u00f2ng tr\u00e1nh \u1ea5n \u0111\u1ecbnh thu\u1ebf do giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-bien-phai-phong-tranh-an-dinh-thue-do-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2074\" class=\"wp-caption-text\">Measures to avoid tax imposition due to related party transactions<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Measures to avoid tax assessment due to 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>Measures to avoid tax assessment due to related party transactions<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed explanation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Practical benefits<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Comply with the principle of independent market prices\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Determine the transfer pricing based on comparison with similar independent transactions, applying the correct OECD methods (CUP, RPM, CPM, TNMM, PSM).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduces the risk of tax authorities rejecting transaction prices and assessing taxes.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prepare and maintain complete transfer pricing records<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Including: National profile (Local File), global profile (Master File), cross-country profit report (CbCR) according to Decree 132\/2020\/ND-CP.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate transparency and sufficient legal basis when being inspected or examined.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Conduct comparative analysis and update periodically<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Regularly review profit margins, compare with market data, update industry fluctuations, avoid large differences compared to independent businesses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Help to promptly adjust internal prices, proactively avoid tax imposition due to related-party transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Strictly manage related transactions related to intangible assets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valuation of brands, copyrights, patents, etc. according to international standards, with independent appraisal certificates.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Avoid the risk of being re-evaluated and collected by tax authorities.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Building a transparent transfer pricing policy within the group<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Issue clear regulations and principles for determining transfer pricing, applied consistently to member companies.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increase standards, reduce doubts about transfer pricing.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Technology application and professional consulting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Using data analysis applications, combined with advice from tax - audit - law experts.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Improve accuracy and create evidence to protect businesses in tax disputes.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Implement APA (Advance Pricing Agreement) with tax authorities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Register and sign an APA to agree in advance on the method of determining prices in related-party transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Minimize the risk of tax assessment during the validity of the APA.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the above measures, it can be seen that avoiding tax imposition due to related-party transactions not only helps businesses comply with legal regulations, but is also the key to financial protection, minimizing collection risks and affirming prestige in the eyes of management agencies as well as investors.<\/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;\">In the context of tax authorities increasingly tightening management, enterprises need to proactively deploy measures to avoid tax imposition due to related-party transactions to protect financial interests, ensure compliance with the law and maintain sustainable development. Transparency in transactions, effective tax risk management and building a system to avoid tax imposition due to related-party transactions are indispensable foundations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is looking for a partner to update knowledge, share practical experiences and receive in-depth support from experts, MAN \u2013 Master Accountant Network will be a reliable choice.\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Contact information MAN \u2013 Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>MAN Editorial Board \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u00f2ng tr\u00e1nh \u1ea5n \u0111\u1ecbnh thu\u1ebf do giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 cho m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam khi b\u1ecb ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n m\u1ee9c l\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng trong giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Sau \u0111\u00f3, c\u01a1 quan thu\u1ebf \u0111\u00e3 ti\u1ebfn h\u00e0nh \u1ea5n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2070","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\/2070","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=2070"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2070\/revisions"}],"predecessor-version":[{"id":2076,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2070\/revisions\/2076"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2071"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}