{"id":2077,"date":"2025-09-17T02:57:32","date_gmt":"2025-09-17T09:57:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2077"},"modified":"2025-10-07T21:17:41","modified_gmt":"2025-10-08T04:17:41","slug":"kiem-toan-noi-bo-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-giao-dich-lien-ket\/","title":{"rendered":"70% enterprises have not yet fully utilized the power of internal audit of related-party transactions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Internal audit of related party transactions has become an important tool to help businesses not only comply with the law but also proactively prevent the risk of being taxed. Through reviewing, evaluating and making transparent transactions between related parties, businesses can ensure that the transaction value is consistent with the principle of independent market prices, while enhancing prestige and trust with management agencies as well as investors. This is a strategic step for businesses to develop sustainably in the current globalized and fiercely competitive business environment.<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Kiem_toan_noi_bo_giao_dich_lien_ket_la_gi\" >What is internal audit of related party transactions?<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Vai_tro_cua_kiem_toan_noi_bo_giao_dich_lien_ket\" >The role of internal audit of related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Dam_bao_tuan_thu_va_quan_tri_thue_hieu_qua\" >Ensuring effective tax compliance and administration<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Phat_hien_va_xu_ly_rui_ro_trong_quan_tri_noi_bo\" >Detecting and handling risks in internal management<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Dap_ung_chuan_muc_va_thong_le_quoc_te\" >Meet international standards and practices\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Phan_biet_kiem_toan_noi_bo_giao_dich_lien_ket_voi_kiem_toan_doc_lap_va_thanh_tra_thue\" >Distinguishing internal audit of related transactions from independent audit and tax inspection<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Khung_phap_ly_va_tieu_chuan_lien_quan\" >Legal framework and relevant standards<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_quy_dinh_giao_dich_lien_ket\" >Decree 132\/2020\/ND-CP regulating related-party transactions<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#OECD_chuan_muc_quoc_te_quan_trong\" >OECD important international standards<\/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\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Thoi_diem_lap_luu_tru_va_cung_cap\" >Time of creation, storage and provision<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Quy_trinh_kiem_toan_noi_bo_giao_dich_lien_ket\" >Internal audit process of related party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Nhung_rui_ro_va_giai_phap_tu_kiem_toan_noi_bo_giao_dich_lien_ket\" >Risks and solutions from internal audit of 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kiem-toan-noi-bo-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=\"Kiem_toan_noi_bo_giao_dich_lien_ket_la_gi\"><\/span><b>What is internal audit of related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal audit <\/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 the process of independently and objectively reviewing and evaluating all activities related to transactions between related parties in an enterprise. Not only stopping at checking the accuracy of accounting data, internal audit also focuses on analyzing compliance with the Arm&#039;s Length Principle, the reasonableness of transfer pricing policies and the ability to meet legal requirements according to Decree 132\/2020\/ND-CP as well as OECD guidelines.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Implementing internal audits of related-party transactions helps businesses proactively detect potential risks, identify errors in transaction price documents and promptly take corrective measures before being inspected or audited. At the same time, this activity also plays an important role in strengthening transparency, improving financial management efficiency and affirming credibility with management agencies, partners and investors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_noi_bo_giao_dich_lien_ket\"><\/span><b>The role of internal audit of related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To clearly see the role and practical value, join MAN - Master Accountant Network to learn in detail the outstanding benefits that internal audit of related-party transactions brings to businesses:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_va_quan_tri_thue_hieu_qua\"><\/span><b>Ensuring effective tax compliance and administration<\/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;\">Internal audit of related-party transactions helps businesses independently review and evaluate the reasonableness of related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check for compliance with the Arm&#039;s Length Principle and compare with market data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit the risk of being assessed, collected or penalized by tax authorities due to violations in transfer pricing policies.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phat_hien_va_xu_ly_rui_ro_trong_quan_tri_noi_bo\"><\/span><b>Detecting and handling risks in internal 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;\">Help management identify early risks in transfer pricing, associated service costs, intangible assets and profit allocation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide a basis for adjusting accounting policies, transaction structures and supporting documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support to optimize tax costs while still ensuring compliance with the law.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dap_ung_chuan_muc_va_thong_le_quoc_te\"><\/span><b>Meet international standards and practices<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Many countries strictly apply the recommendations in the OECD&#039;s BEPS Action Plan to combat tax base erosion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal audit of related-party transactions helps businesses comply with Decree 132\/2020\/ND-CP in Vietnam and is consistent with OECD standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase transparency, strengthen reputation with tax authorities, investors and global partners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create favorable conditions for businesses to expand international markets.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Internal audit of related party transactions is not only a compliance tool, but also a strategy for risk management and sustainable development in the era of global tax transparency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_noi_bo_giao_dich_lien_ket_voi_kiem_toan_doc_lap_va_thanh_tra_thue\"><\/span><b>Distinguishing internal audit of related transactions from independent audit and tax inspection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses often confuse internal audit of related party transactions, independent audit and tax audit. In fact, these three activities have different objectives and scope. The table below will help you clearly distinguish to avoid missing out on important benefits from each form.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Distinguish between internal audit of related party transactions, independent audit and tax inspection.<\/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>Internal audit of related party transactions<\/b><\/td>\n<td style=\"text-align: center;\"><b>Independent audit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax inspector<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Main objective<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review and evaluate related-party transactions to ensure compliance with the principle of independent market prices and Decree 132\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Give an independent opinion on the truthfulness and reasonableness of the enterprise&#039;s financial statements.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Check, determine tax obligations, detect violations and handle violations of tax laws.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Implementing entity<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The internal audit department of the enterprise, operates independently within the company.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Independent auditing company, licensed to practice in accordance with the law.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">State tax agencies (General Department of Taxation, Tax Department, Tax Branch).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Scope of work<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Check related transactions: internal prices, pricing records, related service costs, intangible assets\u2026<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">All financial statements comply with accounting and auditing standards.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax declaration and payment activities, transfer pricing policies, corporate income tax obligations, VAT and other taxes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Reporting nature<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Internal reports serve management and prevent tax assessment risks due to related-party transactions.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Independent audit reports are publicly released to serve investors, shareholders, and regulators.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Minutes of inspection\/check, decision to collect or impose administrative penalty if there is a violation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Value\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Help businesses proactively prevent tax risks, optimize costs, increase transparency and reputation.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Create trust for investors, partners, shareholders and regulators.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Accurately determine tax obligations and handle violations to protect the State budget.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the comparison table, it can be seen that internal audit of related-party transactions plays a special role in the control system of enterprises. Unlike independent audits and tax inspections, this activity does not aim to give public opinions or handle violations, but focuses on proactively preventing risks, ensuring compliance and optimizing tax management right from within the enterprise.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_tieu_chuan_lien_quan\"><\/span><b>Legal framework and relevant standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below is a detailed, clear and practical explanation of Decree 132\/2020\/ND-CP, OECD standards on document requirements, corporate responsibilities and all to serve the purpose of internal control. Especially internal audit of related-party transactions.\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_quy_dinh_giao_dich_lien_ket\"><\/span><b>Decree 132\/2020\/ND-CP regulating related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2079\" aria-describedby=\"caption-attachment-2079\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2079\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2079\" class=\"wp-caption-text\">Decree 132\/2020\/ND-CP regulating internal audit of related-party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">So, what are the most important provisions of Decree 132\/2020\/ND-CP regarding internal audit of related-party transactions? Below are the key points that businesses should note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scope and objectives: Decree 132\/2020\/ND-CP stipulates the principles, methods and procedures for determining the factors forming the price of related-party transactions, the rights and obligations of taxpayers and the management authority of tax authorities over enterprises with related-party transactions. (<\/span><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP on related-party transactions<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Application of the Arm&#039;s Length Principle and transfer pricing methods: The Decree requires the application of the Arm&#039;s Length Principle and allows the use of comparison methods (such as CUP, RPM, CPM, TNMM PSM) depending on the nature and functions of the parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendices and declaration forms or dossiers: The Decree includes appendices regulating information on related-party transactions, contents of national dossiers (Local File), global dossiers (Master File) and national profit margin reports (CbCR). <\/span><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">Here<\/span> <\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"OECD_chuan_muc_quoc_te_quan_trong\"><\/span><b>OECD important international standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2080\" aria-describedby=\"caption-attachment-2080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2080\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket.jpg\" alt=\"Chu\u1ea9n m\u1ef1c OECD ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2080\" class=\"wp-caption-text\">OECD standards for internal audit of related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">OECD has also provided important guidelines for businesses to easily apply in practice. They can be summarized in the following three points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The arm&#039;s length principle is the international foundation. The OECD Guidelines are the international reference for applying the arm&#039;s length principle, emphasizing the analysis of function, risk and contract conditions to select the appropriate comparison method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Importance of like-for-like comparison: OECD provides detailed guidance on the selection of comparables, adjustment for differences and the use of market information, or data, to protect the reasonableness of internal prices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The OECD recommends that documentation should be sufficient to enable tax authorities to understand the comparison method and basis of comparison, the objective of reducing disputes and the ability to defend against audits.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_luu_tru_va_cung_cap\"><\/span><b>Time of creation, storage and provision<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">During the internal audit of related party transactions, the following three document requirements are the most important to comply with legal regulations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The dossier must be prepared before the annual corporate income tax declaration and kept for presentation when requested by the tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When requested by the tax authority, the time limit for providing documents is usually between 15 and 30 working days; in some cases, it can be extended according to regulations. (Enterprises need to prepare in advance to avoid being assigned due to late provision).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding retention periods, professional practice and guidance often recommends keeping records for a minimum period as prescribed by the Accounting Act (e.g., refer to 10 years for some accounting documents or related records), however businesses should check the specific current regulations and guidance of the tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After analyzing the legal framework and the time of filing the documents. Next, join MAN - Master Accountant Network to learn about the internal audit process of related-party transactions. This is the foundation for businesses to systematically implement control, from data preparation, audit implementation to reporting and adjustment recommendations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_giao_dich_lien_ket\"><\/span><b>Internal audit process of related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to understand each step in the internal audit process of related-party transactions. The table below will outline in detail the important steps, from planning to monitoring improvements, helping businesses proactively control risks and increase transparency.<\/span><\/p>\n<figure id=\"attachment_2081\" aria-describedby=\"caption-attachment-2081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2081\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2081\" class=\"wp-caption-text\">Internal audit process of related party transactions<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Internal audit process of 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>Step\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Implementation content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Implications for internal audit of related party transactions<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Audit planning<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Determine the scope of the audit, the related-party transactions to be considered, the audit period and the resources involved.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Helps businesses proactively control all linkage activities, ensuring that no risky transactions are missed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Data collection and analysis<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compile contracts, financial statements, filings, benchmarking and market data.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Provide a basis for comparison between transaction reality and legal standards, especially according to Decree 132\/2020\/ND-CP and OECD.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Risk assessment<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review internal prices, valuation of intangible assets, associated service costs, internal loans.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Detect irregularities that may lead to tax assessments and propose preventive measures.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Perform detailed testing<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compare with independent market price (ALP) principle, function-asset-risk (FAR) analysis, compare with independent data.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ensure objective audit results, increase transparency in related party transaction management.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Report and recommendations<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Synthesize audit results, provide comments, propose adjustments to transfer pricing policies or supplement supporting documents.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Help businesses improve internal control systems, minimize collection and penalty risks.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Monitor and improve<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Monitor implementation of recommendations, update policies according to changes in laws and markets.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Create sustainability, helping internal audit of related-party transactions become a long-term preventive tool.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Establishing and fully complying with the internal audit process of related-party transactions not only helps businesses meet legal requirements but also creates a sustainable tax management foundation. Through the audit process, many potential problems can be detected early, such as unreasonable valuation, incomplete records or unfounded transactions. These are the risks detected through internal audit of related-party transactions that businesses need to pay special attention to in order to have timely solutions to avoid being assessed and collected by tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_giai_phap_tu_kiem_toan_noi_bo_giao_dich_lien_ket\"><\/span><b>Risks and solutions from internal audit of 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 help businesses better visualize common problems, below is a summary table of common risks detected through internal audits of related-party transactions. This table not only indicates the nature of each risk but also shows the direct impact on the business and appropriate solutions, thereby emphasizing the key role of internal audits of related-party transactions in protecting compliance and optimizing taxes.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of risks and solutions to overcome internal audit of 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>Risk<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<td style=\"text-align: center;\"><b> Impact\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Solution\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transaction pricing not based on independent market price principles<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Internal selling and buying prices do not reflect independent market prices.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Risk of being assessed, collected and fined by tax authorities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review valuation methods, compare with independent comparable data, and make timely adjustments.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unfounded linking service charges<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Management fees, royalties, service fees with no evidence of actual benefit.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Excluded expenses when settling, increasing tax obligations<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Requires documentation to prove economic benefits; evaluates service contracts.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Improper allocation of costs or assets<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Profits or costs are allocated not based on actual economic value.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Causes unusual fluctuations in profits, potentially leading to inspection risks.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review allocation methods and build a transparency mechanism according to OECD standards.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Incomplete supporting documents<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Local File, Master File, CbCR not established in time or missing important information.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The tax authority has the right to assess tax for failure to meet the burden of proof.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Check the progress of the dossier preparation, ensure to save it before the tax settlement date, ready to provide in 15-30 days.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Intangible assets and technology transfer<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unpriced or unreasonably priced trademarks, patents, and technological know-how.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax authorities consider it as transfer pricing and are required to adjust taxable income upwards.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Re-audit all contracts, apply intangible asset valuation method according to OECD guidelines.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Internal financial transactions<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Loans \u2013 internal loans at non-market interest rates, without strict contracts.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Interest expense may be deducted or income adjusted upwards.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Compare with independent interest rates, review thin capital ratio according to regulations<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the table above, it can be seen that internal audit of related-party transactions not only helps businesses promptly identify risks in pricing, costs or supporting documents, but also plays a key role in building a transparent and internationally compliant control mechanism. This is an important foundation for businesses to avoid tax imposition and optimize financial obligations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Internal audit of related-party transactions is the key to help businesses comply with the law, avoid tax imposition and improve financial transparency. To optimize resources and minimize risks. Accompany MAN - Master Accountant Network with a team of experienced experts in the fields of tax, auditing, and finance. Contact MAN - Master Accountant Network now for in-depth advice and to build an effective internal audit system for your business.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information<\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> 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>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. Th\u00f4ng qua vi\u1ec7c r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2077","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\/2077","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=2077"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2077\/revisions"}],"predecessor-version":[{"id":2281,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2077\/revisions\/2281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2078"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}