{"id":2092,"date":"2025-09-19T03:20:44","date_gmt":"2025-09-19T10:20:44","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2092"},"modified":"2025-09-19T03:20:44","modified_gmt":"2025-09-19T10:20:44","slug":"xu-ly-sai-pham-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/","title":{"rendered":"Handling related party transaction violations: 5 steps businesses must take in 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Timely handling of related party transaction violations will help businesses to make transactions transparent, comply with the law and avoid unnecessary risks. Even small errors in related party transactions can cause businesses to be subject to tax arrears and administrative penalties. This article will guide you on how to handle related party transaction violations and how to overcome them to help businesses stay proactive.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Xu_ly_sai_pham_trong_giao_dich_lien_ket_la_gi\" >What is the handling of violations in 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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Tam_quan_trong_cua_xu_ly_sai_pham_giao_dich_lien_ket\" >The importance of handling related party transaction violations<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Tuan_thu_phap_luat_va_giam_rui_ro_thue\" >Compliance with laws and reduction of tax risks<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Bao_ve_uy_tin_doanh_nghiep\" >Protecting business reputation\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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Toi_uu_hoa_quan_tri_rui_ro_va_noi_bo\" >Optimize risk and internal management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Nang_cao_hieu_qua_tai_chinh_va_chien_luoc_kinh_doanh\" >Improve financial performance and business strategy<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Nhung_truong_hop_sai_pham_giao_dich_lien_ket\" >Cases of related party transaction violations<\/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\/xu-ly-sai-pham-giao-dich-lien-ket\/#So_lieu_canh_tinh\" >Alarming data<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Can_cu_phap_ly_va_chuan_muc_ap_dung_xu_ly_sai_pham_giao_dich_lien_ket\" >Legal basis and applicable standards for handling related party transaction violations<\/a><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\/xu-ly-sai-pham-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP\" >Decree 132\/2020\/ND-CP\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Luat_thue_thu_nhap_doanh_nghiep\" >Corporate Income Tax Law\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Huong_dan_quoc_te_OECD\" >OECD International Guidelines\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-giao-dich-lien-ket\/#Quy_trinh_cac_buoc_xu_ly_sai_pham_giao_dich_lien_ket\" >Procedure for handling related party transaction violations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-sai-pham-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=\"Xu_ly_sai_pham_trong_giao_dich_lien_ket_la_gi\"><\/span><b>What is the handling of violations in related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Handling of violations <\/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 an important step to help businesses comply with the law, protect their reputation and finances. Related party transactions are transactions that occur between related parties, such as between a parent company and a subsidiary, or between companies in the same shareholder group. They can include: buying and selling goods, providing services, transferring intangible assets, internal financial support, or complex profit transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_xu_ly_sai_pham_giao_dich_lien_ket\"><\/span><b>The importance of handling related party transaction violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Handling related party transactions is a decisive factor in helping businesses maintain transparent operations, comply with the law and protect their reputation in the market. In today&#039;s business environment, transactions between related parties - such as parent companies and subsidiaries, or companies with the same group of shareholders - may involve the purchase and sale of goods, the provision of services, the transfer of intangible assets or internal financial support. If not strictly controlled, these transactions risk creating violations in tax, valuation and cost recognition.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Handling related-party transaction violations helps businesses achieve many important benefits:\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_phap_luat_va_giam_rui_ro_thue\"><\/span><b>Compliance with laws and reduction of tax risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If there is a delay in handling related party transaction violations, businesses may face many serious consequences. Therefore, it is necessary to pay attention to the following aspects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure transactions comply with the arm&#039;s length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid tax authorities from collecting corporate income tax (CIT), administrative fines or late payment interest.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Bao_ve_uy_tin_doanh_nghiep\"><\/span><b>Protecting business reputation\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Handling of related-party transaction violations not only helps to comply with the law but also brings many obvious benefits, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Violations, if discovered, can directly affect the trust of investors, partners and customers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timely handling demonstrates transparency, enhances brand value and corporate governance reputation.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quan_tri_rui_ro_va_noi_bo\"><\/span><b>Optimize risk and internal management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In addition to complying with the law and protecting reputation, handling related-party transaction violations also brings two outstanding values to businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Help businesses detect gaps in internal control processes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish measures to prevent future violations, minimizing costs and legal risks.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_tai_chinh_va_chien_luoc_kinh_doanh\"><\/span><b>Improve financial performance and business strategy<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Handling related-party transaction violations not only helps businesses comply with the law but also brings direct effectiveness in financial management, typically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure costs and revenues are accurately recorded, supporting strategic decision making.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Help businesses build financial and investment plans.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, handling related party transaction violations is not only a legal obligation but also an important strategy to help businesses operate sustainably, protect shareholder interests and strengthen their competitive position in the market.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_sai_pham_giao_dich_lien_ket\"><\/span><b>Cases of related party transaction violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2094\" aria-describedby=\"caption-attachment-2094\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2094\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-sai-pham-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2094\" class=\"wp-caption-text\">Cases of related party transaction violations<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">For easier visualization and a more systematic view, below is a summary table of common cases of related-party transaction violations.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of common cases of related party transaction violations.<\/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>Type of violation\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Signs of recognition<\/b><\/td>\n<td style=\"text-align: center;\"><b>Business risks<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Arm&#039;s Length Principle (ARP)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unusual profit margin difference compared to independent businesses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lack of comparison and transfer pricing records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Internal selling prices have no market basis.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Adjusted income or expenses by tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Collect taxes, fines and late interest.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distort financial reports, affect reputation<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Lack of transparency in contracts and documents<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The contract is sketchy, unclear about obligations and price basis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Invoice does not match actual service.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Additional \u201cpost-event\u201d records<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Considered a non-substantive transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk of being heavily fined for not being able to prove the nature of the transaction.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Profit Shifting<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Service charges, internal interest rates are unusually high.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Royalty fees or administrative services are concentrated in \u201ctax havens\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies in low-tax countries enjoy high profits but have no real economic activity or value.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Inspected under BEPS standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Collect, fine, even prosecute.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Reduced corporate transparency, loss of investor confidence.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Failure to declare or false declaration of information to the tax authorities<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Missing transaction statement or declaration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Inconsistency in figures between financial statements and declarations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Data does not match related partner.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Administrative fines and collection.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk of in-depth inspection.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Criminal proceedings may be taken if the fraud is serious.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen from the table above, each type of violation in related-party transactions has different potential legal and financial risks, but they all have in common that they put businesses at risk of tax collection, fines and loss of reputation. Therefore, handling of related-party transaction violations needs to be done promptly, systematically and based on a solid legal basis. Proactively reviewing, standardizing documents and consulting experts is the best way for businesses to protect their interests and develop sustainably.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_lieu_canh_tinh\"><\/span><b>Alarming data<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In 2024, the Tax sector inspected and examined more than 919 enterprises with related-party transactions, thereby collecting, refunding and imposing fines of up to more than VND 1,780 billion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the Tax Department, the above figures show the seriousness of transfer pricing in the current business system.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Among the inspected enterprises, FDI enterprises accounted for a very high proportion with many potential risks of related-party transactions. Also in 2024, 253 FDI enterprises with related-party transactions were inspected and examined. As a result, VND 998.33 billion was collected, refunded, and fined, and taxable income increased by VND 4,087 billion.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_chuan_muc_ap_dung_xu_ly_sai_pham_giao_dich_lien_ket\"><\/span><b>Legal basis and applicable standards for handling related party transaction violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Handling of related party transaction violations begins with understanding the legal framework on related party transactions (documentation regulations, valuation methods, sanctions), establishing appropriate internal controls and exploiting the role of providing evidence and assessing risks of qualified internal audit. All are aimed at reducing the risk of collection, fines and protecting the reputation of the enterprise.<\/span><\/p>\n<figure id=\"attachment_2095\" aria-describedby=\"caption-attachment-2095\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2095\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng x\u1eed l\u00fd sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Can-cu-phap-ly-va-chuan-muc-ap-dung-xu-ly-sai-pham-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2095\" class=\"wp-caption-text\">Legal basis and applicable standards for handling related party transaction violations<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP\"><\/span><b>Decree 132\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Regulations on tax management for enterprises with related-party transactions. Clearly state the obligation to prepare and maintain transfer pricing records, the rights and responsibilities of tax authorities during inspections and audits. This is a fundamental document to determine that enterprises must prepare transfer pricing records and is the basis for handling violations of related-party transactions.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Luat_thue_thu_nhap_doanh_nghiep\"><\/span><b>Corporate Income Tax Law<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Any adjustments to taxable income, expense deduction basis, and regulations related to tax treatment directly affect the handling of violations. Pursuant to the Corporate Income Tax Law No. 67\/2025\/QH15 passed by the National Assembly on June 14, 2025 and effective October 1, 2025. The tax law re-regulates tax interest rates, which businesses need to understand to properly implement to avoid being handled for violations of related-party transactions. Join MAN - Master Accountant Network to learn about tax interest rates according to the Law.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Corporate income tax rate according to Tax Law No. 67\/2025\/QH15.<\/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>Subjects\/ Conditions of application<\/b><\/td>\n<td style=\"text-align: center;\"><b>Corporate income tax rate\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">General tax rate (generally applicable)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Except for the cases specified in Clauses 2, 3, 4, Article 10 of this Law and the subjects of tax rate incentives specified in Article 13.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Enterprises with total revenue under 3 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The base revenue is that of the immediately preceding tax period.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Enterprises with total annual revenue of over 3 billion and under 50 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The base revenue is that of the immediately preceding tax period.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Oil and gas exploration and exploitation activities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u2013 50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Based on the location, exploitation conditions and mine reserves, the Prime Minister decides on the specific tax rate appropriate to each petroleum contract.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Exploration and exploitation of resources<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If the mine area is over 70% in a particularly difficult area, the tax rate is 40%.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In which, Tax rate group 15%, 17%: Not applicable to enterprises that are subsidiaries or affiliated companies where the affiliated enterprise is not an enterprise that meets the conditions for applying preferential tax rates (based on Clause 4, Article 18 of the Law on Corporate Income Tax 2025)<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Huong_dan_quoc_te_OECD\"><\/span><b>OECD International Guidelines<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">OECD is the international reference standard for determining comparison methods, FAR (Functions \u2013 Assets \u2013 Risks) analysis and preparing three-tier documents (master file, local file, CbCR). When dealing with violations, benchmarking and OECD methodology increase the persuasiveness in explaining to tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After fully analyzing the legal basis, it can be seen that delay or unsystematic handling of related-party transaction violations will put businesses at risk of tax collection, late payment penalties and loss of reputation with the management agency. Therefore, the next step that cannot be ignored is the steps to handle related-party transaction violations in a strict, scientific and transparent manner.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_xu_ly_sai_pham_giao_dich_lien_ket\"><\/span><b>Procedure for handling related party transaction violations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2096\" aria-describedby=\"caption-attachment-2096\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2096\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-cac-buoc-xu-ly-sai-pham-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2096\" class=\"wp-caption-text\">Procedure for handling related party transaction violations<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize and implement in practice, below is a table of steps to handle related-party transaction violations. This approach not only helps to clearly track each step, but also allows businesses to identify goals and important notes from the beginning.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Procedure for handling related party transaction violations<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 704px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><strong>Step\u00a0<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>Implementation content<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>Target<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>Note\u00a0<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Review and detect violations\u00a0<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Check the declaration and reporting of related party transactions and compare with actual data<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Clearly identify the type of violation (missing documents, incorrect valuation, lack of evidence, etc.)<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">There should be consultation and support from experienced industry units or data analysis tools.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Risk assessment<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Classify violations by nature from minor (lack of documents) to serious (transfer pricing).<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Prioritize handling serious related-party transaction violations to avoid the risk of being taxed or even violating the law.<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Pursuant to Decree 132\/2020\/ND-CP and OECD guidelines.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Collect and complete documents<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Supplement contracts, comparison reports, valuation documents.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Ensure legality and transparency in affiliate transactions.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">The documents must be prepared in accordance with the Decree&#039;s requirements.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Adjust and fix<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Adjust transaction prices according to independent market principles.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Minimize the possibility of tax arrears and administrative penalties.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Prepare a report explaining the reasons and basis for adjustment.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Working with tax authorities<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Actively exchange, provide information and explain when requested.<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Be clear and transparent with the management agency<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Do not delay or conceal information or misrepresent information.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 128px;\">\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Establish internal controls<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Build a monitoring system, update annual records, apply compliance with OECD Decree and guidelines\u00a0<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">Increase compliance and risk management<\/span><\/td>\n<td style=\"height: 128px;\"><span style=\"font-weight: 400;\">If the business does not have enough specialized staff, it should consider an independent third party for advice and periodic review.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Handling of related party transaction violations is not only about resolving arising situations, but also about building a long-term compliance management system. If enterprises proactively review, correct errors and establish effective internal controls, they will not only minimize the risk of tax collection and administrative sanctions, but also strengthen their reputation with management agencies, investors and partners. This is a solid foundation for sustainable development in the context of increasingly strict regulations.<\/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;\">Handling of related party transaction violations is not only about correcting errors to avoid tax collection and penalties, but also a strategic step to strengthen the management system, increase prestige and ensure sustainable development. In fact, enterprises that proactively build internal control mechanisms, promptly update legal regulations and are transparent in reporting always maintain a long-term competitive advantage.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is looking for a comprehensive solution and a reliable team, MAN \u2013 Master Accountant Network is the place to put your trust in a team of experienced experts, ready to support your business in reviewing, processing and optimizing your related party transaction management strategy.<\/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>X\u1eed l\u00fd sai ph\u1ea1m giao d\u1ecbch li\u00ean k\u1ebft k\u1ecbp th\u1eddi s\u1ebd gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3. Ch\u1ec9 c\u1ea7n sai s\u00f3t nh\u1ecf trong giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ch\u1ecbu truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2092","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\/2092","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=2092"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2092\/revisions"}],"predecessor-version":[{"id":2097,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2092\/revisions\/2097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2093"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}