{"id":2098,"date":"2025-09-21T19:01:12","date_gmt":"2025-09-22T02:01:12","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2098"},"modified":"2025-09-21T19:01:12","modified_gmt":"2025-09-22T02:01:12","slug":"giao-dich-lien-ket-va-giao-dich-binh-thuong","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/","title":{"rendered":"Understand related party transactions and normal transactions correctly to avoid tax assessment in 2025"},"content":{"rendered":"<p><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;\"> and normal transactions are not only different in the relationship between the parties, but also determine whether the enterprise is &quot;scrutinized&quot; by the tax authority or not. If the distinction is wrong, the consequences can be billions of dong in arrears and affect the brand&#039;s reputation. The difference between related party transactions and normal transactions is the &quot;line of life and death&quot; in corporate governance. Just one wrong classification step, the enterprise can lose billions of dong due to arrears of taxes and lose the trust of partners and investors. So what is the clear boundary between the two types of related party transactions and normal transactions? Let&#039;s find out with MAN - Master Accountant Network in the article below.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Ly_do_can_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\" >Reasons to distinguish between related transactions and normal transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Giao_dich_lien_ket_va_giao_dich_binh_thuong_tac_dong_truc_tiep_den_tuan_thu_thue_quan_tri_rui_ro_va_minh_bach_tai_chinh\" >Related party transactions and normal transactions have a direct impact on tax compliance, risk management and financial transparency.<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Tuan_thu_thue\" >Tax compliance<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Quan_tri_rui_ro\" >Risk 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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Minh_bach_tai_chinh_va_kiem_toan\" >Financial transparency and auditing<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong_%E2%80%93_goc_nhin_thue_phap_ly_va_quan_tri_doanh_nghiep\" >Distinguishing between related party transactions and normal transactions \u2013 tax, legal and corporate governance perspectives<\/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\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#Tieu_chi_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\" >Criteria for distinguishing between related transactions and normal transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-va-giao-dich-binh-thuong\/#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<h3><span class=\"ez-toc-section\" id=\"Ly_do_can_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\"><\/span><b>Reasons to distinguish between related transactions and normal transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Related party transactions and ordinary transactions are the key boundary in corporate governance. Accurate identification is not only an administrative procedure but also directly affects taxes, financial reporting, auditing, risk management and reputation in the market. Below is a table of reasons to distinguish between related party transactions and ordinary transactions.<\/span><\/p>\n<figure id=\"attachment_2102\" aria-describedby=\"caption-attachment-2102\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2102\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg\" alt=\"Ph\u00e2n bi\u1ec7t giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2102\" class=\"wp-caption-text\">Distinguish between related transactions and normal transactions<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Reasons to distinguish between related transactions and normal 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<\/b><\/td>\n<td style=\"text-align: center;\"><b>Affiliate transactions<\/b><\/td>\n<td style=\"text-align: center;\"><b>Normal transaction<\/b><\/td>\n<td style=\"text-align: center;\"><b>Meaning when distinguishing<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Strict regulations according to Decree 132\/2020\/ND-CP and transfer price records.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Only comply with market price principles.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Helps businesses identify when special documentation is needed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax impact<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Risk of being assessed price and collected by tax authorities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Less risk, easier to prove market price<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Avoid penalties, optimize tax obligations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Governance and transparency<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Clearly and fully explain relevant legal documents to the tax authorities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Simple procedure, few proof required.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Increase the credibility and reliability of financial reporting.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Consequences of mistakes<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax collection with penalties and impact on business reputation and image\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Low risk of serious harm.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Identify correctly for optimal and effective risk management.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Distinguishing between related party transactions and normal transactions not only helps businesses meet legal requirements but also plays an important role in tax administration, financial transparency and reputation protection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_giao_dich_binh_thuong_tac_dong_truc_tiep_den_tuan_thu_thue_quan_tri_rui_ro_va_minh_bach_tai_chinh\"><\/span><b>Related party transactions and normal transactions have a direct impact on tax compliance, risk management and financial transparency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Distinguishing between related party transactions and normal transactions directly affects the three pillars of tax compliance, risk management and financial transparency. Specifically, the impacts are as follows:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tuan_thu_thue\"><\/span><b>Tax compliance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When a transaction falls within the scope of related party transactions, taxpayers are required to determine the price according to the arm&#039;s length principle and prepare documents to prove the method, comparative data and analysis of functions - risks - assets. This is a clear legal requirement in <\/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;\"> on tax management for enterprises with related transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As a result, if the distinction between related-party transactions and normal transactions is incorrect, the tax authority has the right to adjust prices or profits, collect corporate income tax (CIT), impose administrative fines and calculate late payment interest. Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP amending and supplementing Decree 132\/2020\/ND-CP also update regulations on interest expenses and expand some criteria related to related parties.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro\"><\/span><b>Risk management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Affiliated transactions easily create risks in management such as: cross-benefits, internal price manipulation and profit shifting between legal entities in the same group. Without a control mechanism, businesses can easily lose control of costs or selling prices, affecting cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This leads to consequences when the risk is abused to reduce taxes (abuse of transfer prices), liquidity risk (when internal prices do not reflect market conditions) and legal risk when related party control is weak. Amendments and supplements to the Decree (such as expanding the way to determine related parties with credit institutions) also increase the scope of supervision.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Minh_bach_tai_chinh_va_kiem_toan\"><\/span><b>Financial transparency and auditing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Financial statements must disclose transactions with related parties (according to VAS accounting standards) and the auditor is responsible for assessing the risks posed by these transactions (according to VSA 550 on related parties). Lack of transparency or lack of records will cause the auditor to expand procedures or request adjustments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The consequences of not identifying related party transactions and normal transactions may be requiring adjustments to financial statements, or even being considered fraudulent by tax authorities if management fails to provide sufficient information on related party transactions.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong_%E2%80%93_goc_nhin_thue_phap_ly_va_quan_tri_doanh_nghiep\"><\/span><b>Distinguishing between related party transactions and normal transactions \u2013 tax, legal and corporate governance perspectives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2100\" aria-describedby=\"caption-attachment-2100\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2100\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg\" alt=\"G\u00f3c nh\u00ecn ph\u00e1p l\u00fd gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Goc-nhin-phap-ly-giua-giao-dich-lien-ket-va-giao-dich-binh-thuong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2100\" class=\"wp-caption-text\">Legal perspective between related party transactions and normal transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to the provisions of Decree 132\/2020\/ND-CP of the Government on tax management for enterprises with related-party transactions, the concept and scope of application between related-party transactions and normal transactions are clearly defined. Specifically, related-party transactions are transactions arising between related parties according to the following criteria: one party directly or indirectly holds 25% or more of the other party&#039;s capital contribution; one party has the right to control and appoint members of the Board of Directors\/Board of Members of the other party; or enterprises that are dependent on the same owner, organization or individual for common management. These transactions may include the purchase and sale of goods, provision of services, borrowing and lending, and transfer of tangible and intangible assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Meanwhile, normal transactions are transactions that arise in the market between unrelated parties, carried out entirely according to the principles of supply and demand and independent market prices. These transactions are not required to prepare transfer pricing records, but still need to fully comply with the provisions of the Law on Tax Administration, the Law on Accounting and Vietnamese Accounting Standards (VAS) to ensure transparency and legality.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The distinction between related party transactions and normal transactions is of particular importance because it is directly related to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligations to declare, prepare records and publish information: Enterprises with related-party transactions are required to declare forms 01, 02, 03 according to Decree 132 and keep records of transfer pricing to prove compliance with the principle of independent market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax assessment authority&#039;s right to determine tax: If the enterprise fails to prove the price conformity, the tax authority has the right to re-determine taxable income, leading to collection, fines and late payment interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparency in financial reporting: Information on related parties and related-party transactions must be disclosed in accordance with VAS 26 and auditing standards VSA 550. In contrast, normal transactions only need to ensure valid documents and comply with general accounting principles.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, the current legal framework has created a clear boundary between related-party transactions and normal transactions, helping businesses both comply with the law and improve transparency in management and reporting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_phan_biet_giao_dich_lien_ket_va_giao_dich_binh_thuong\"><\/span><b>Criteria for distinguishing between related transactions and normal transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2101\" aria-describedby=\"caption-attachment-2101\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2101\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg\" alt=\"Nh\u1eefng ti\u00eau ch\u00ed ph\u00e2n bi\u1ebft giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-tieu-chi-phan-biet-giao-dich-lien-ket-va-giao-dich-binh-thuong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2101\" class=\"wp-caption-text\">Criteria to distinguish between related party transactions and normal transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To clarify the differences between related-party transactions and normal transactions, businesses can refer to the following comparison table, which presents important criteria to help businesses easily distinguish and apply them in practice:<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Compare affiliate trading and normal trading.<\/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<\/b><\/td>\n<td style=\"text-align: center;\"><b>Affiliate transactions<\/b><\/td>\n<td style=\"text-align: center;\"><b>Normal transaction<\/b><\/td>\n<td style=\"text-align: center;\"><b>Meaning<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Governed by Decree 132\/2020\/ND-CP, Circular 45\/2021\/TT-BTC, VAS 26, VSA 550.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Only comply with the Law on Corporate Income Tax, Law on Tax Administration, Law on General Accounting.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses know when to create special records.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Relationship between the parties<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Has ownership over 25%, administrative control, and is dependent on a third party.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The parties are independent and have no controlling relationship.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clear distinction helps businesses avoid tax assessment and penalties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Declaration obligation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Must declare form 01, 02, 03 with the Appendix specified in Decree 132\/2020\/ND-CP<\/span><\/p>\n<p><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">Instructions for declaring related party transactions according to Decree 132<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">No need to fill out a special form.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Avoid mistakes when submitting corporate income tax finalization declaration.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Records to be kept<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Transfer pricing determination files (Local File, Master File, CbCR).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Contracts, invoices, regular transaction documents.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate legality and transparency.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax Risk<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Risk of price fixing, tax collection, penalties and late payment interest.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Less risky, mainly requires checking the validity of contracts, invoices, and documents.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Minimize long-term financial risk.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Requirement for transparency in financial reporting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Comply with VAS 26 and VSA 550 related party regulations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No special requirements, follow general standards.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure transparency of information to shareholders and auditors.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Management impact<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Conflict of interest and transfer pricing risks can easily arise.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Less risk of vested interests.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses need tight internal control mechanisms.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">For example<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The parent company sells raw materials to its subsidiary at low prices, then re-imports products at high prices.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Company A buys raw materials from unrelated company B.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From the example partly helps businesses visualize.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Thus, through the above table, it can be seen that related party transactions and normal transactions have significant differences in legal obligations, tax risks and transparency requirements. This is the foundation for businesses to proactively establish control processes, both complying with the law and minimizing financial and reputational risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Distinguishing between related party transactions and normal transactions not only helps businesses avoid the risk of being charged tens of billions of dong in back taxes, but also enhances their reputation in the eyes of investors. Don\u2019t let small mistakes become big \u201ctraps\u201d. Let MAN \u2013 Master Accountant Network accompany your business in reviewing, controlling and advising on optimal solutions, helping you stand firm against all tax inspections.<\/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>Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng kh\u00f4ng ch\u1ec9 kh\u00e1c nhau \u1edf m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean, m\u00e0 c\u00f2n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c doanh nghi\u1ec7p c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf \u201csoi\u201d hay kh\u00f4ng. N\u1ebfu ph\u00e2n bi\u1ec7t sai, h\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0 truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2098","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\/2098","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=2098"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2098\/revisions"}],"predecessor-version":[{"id":2103,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2098\/revisions\/2103"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2099"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}