{"id":2116,"date":"2025-09-22T18:51:56","date_gmt":"2025-09-23T01:51:56","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2116"},"modified":"2025-10-07T21:07:19","modified_gmt":"2025-10-08T04:07:19","slug":"sai-sot-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/sai-sot-giao-dich-lien-ket\/","title":{"rendered":"Related Transaction Errors: 6 Risks Businesses Cannot Ignore"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Mistakes in related-party transactions not only put businesses at risk of being charged tens of billions of dong, but also directly affect their reputation and financial transparency. From determining related-party relationships, applying the principle of independent market prices, to filing declarations. Just one substandard step can lead to serious legal risks. This article will analyze the most common mistakes, their consequences, and solutions to help businesses avoid them effectively, based on current legal basis and practical experience.<\/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\/sai-sot-giao-dich-lien-ket\/#Vi_sao_de_bi_sai_sot_giao_dich_lien_ket\" >Why are related-party transactions prone to errors?<\/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\/sai-sot-giao-dich-lien-ket\/#Y_nghia_cua_viec_nhan_dien_sai_sot_giao_dich_lien_ket_de_phong_tranh_rui_ro\" >The importance of identifying related-party transaction errors to prevent risks\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sai-sot-giao-dich-lien-ket\/#Co_so_phap_ly_lien_quan\" >Relevant legal basis<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sai-sot-giao-dich-lien-ket\/#Vai_tro_cua_nguyen_tac_gia_thi_truong_doc_lap_trong_xac_dinh_giao_dich_chuan_muc\" >The role of the independent market price principle in determining the standard transaction<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sai-sot-giao-dich-lien-ket\/#Nhung_truong_hop_thuong_gap_dan_den_sai_sot_giao_dich_lien_ket\" >Common situations that lead to related party transaction errors<\/a><\/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\/sai-sot-giao-dich-lien-ket\/#He_qua_cua_sai_sot_giao_dich_lien_ket\" >Consequences of related party transaction errors<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sai-sot-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sai-sot-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><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_de_bi_sai_sot_giao_dich_lien_ket\"><\/span><b>Why are related-party transactions prone to errors?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Error <\/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;\"> Related party transactions arise frequently because the nature of transactions between related parties is complex, diverse and easily influenced by internal management objectives rather than just the market. Some of the main reasons are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ambiguous definition and boundaries: Related party relationships can appear in many forms (direct or indirect ownership, control, management contracts, technical support, etc.), so it is difficult for businesses to determine which parties should be considered related, leading to errors in related party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction specificity and lack of benchmarking: Many transactions involve internal services, intangible assets, or shared cost allocations. These are difficult to compare and contrast in the independent market, leading to inappropriate comparison methods. This leads to transfer pricing errors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complexity of Transfer Pricing (TP) methods: Comparative methods (CUP, RPM, TNMM,\u2026) require data and analytical skills; choosing the wrong method or processing data incorrectly will create large errors. Choosing the right method, analyzing and processing data is extremely important to avoid errors in related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incomplete supporting documents: Enterprises lack a complete set of transfer pricing documents, do not have enough economic evidence or comparative data at the time of the transaction. This is one of the common causes of related party transaction errors, making it difficult for enterprises to prove transactions according to the arm&#039;s-length principle when tax authorities inspect.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal processes and ERP systems are not synchronized: Inconsistencies in data management between departments and unstandardized ERP systems are often the main causes of cross-functional transaction errors, from incorrect data entry to inaccurate cost allocation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Human factors and business motivation: Due to limitations in human resources capacity and business pressure, many &quot;flexible&quot; decisions in internal price construction pose risks of related-party transaction errors, directly affecting transparency and tax compliance.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These factors combine to make related-party transaction errors both easy to occur and difficult to detect if businesses do not have strict control processes and records.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_nhan_dien_sai_sot_giao_dich_lien_ket_de_phong_tranh_rui_ro\"><\/span><b>The importance of identifying related-party transaction errors to prevent risks<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Timely identification of related party transaction errors is not only a matter of compliance with the law (e.g. Decree 132\/2020\/ND-CP and related guiding documents on transfer pricing), but also a strategic risk management measure with practical benefits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce direct financial risk: Early detection and remediation helps avoid back taxes, administrative fines and late payment interest, which can have a major impact on cash flow and profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protecting reputation and stabilizing operations: Disputes with tax authorities, inconsistent information disclosure related to related-party transactions can damage reputation with investors, banks and partners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improved governance: Auditing, recording and approving related party transactions provides transparency in price determination, enhances internal controls and ensures corporate governance compliance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save on post-audit processing costs: Proactive corrections are often cheaper and less risky than reactive ones after an inspection or audit. They also increase your ability to negotiate with tax authorities when you have a complete set of documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce long-term legal risk: In serious cases, system failures can lead to heavier legal liability, and having timely records and evidence helps to minimize this possibility.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan\"><\/span><b>Relevant legal basis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2118\" aria-describedby=\"caption-attachment-2118\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2118\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-sai-sot-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan sai s\u00f3t giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-sai-sot-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-sai-sot-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-sai-sot-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-sai-sot-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-sai-sot-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2118\" class=\"wp-caption-text\">Legal basis related to related party transaction errors<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP establishes a legal framework for tax management for enterprises with related-party transactions such as: Regulations on the scope of regulation, principles, methods for determining factors forming related-party transaction prices, declaration responsibilities, supporting documents and procedures for tax authorities to carry out management.<\/span><\/p>\n<blockquote><p><b>See more<\/b><span style=\"font-weight: 400;\">: <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/\"><span style=\"font-weight: 400;\">Legal framework Decree 132\/2020\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Since 2025, Decree 20\/2025\/ND-CP has amended and supplemented a number of contents of Decree 132\/2020\/ND-CP. These include points related to criteria for determining related parties, information forms and regulations on transitional handling (so businesses need to update to avoid <\/span><b>related party transaction errors<\/b><span style=\"font-weight: 400;\"> (due to the application of old text). Monitoring of these amendments is mandatory to ensure that records and reports comply with current regulations.<\/span><\/p>\n<blockquote><p><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-2025-nd-cp\/\"><span style=\"font-weight: 400;\">Update Decree 20\/2025\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">In addition to the Decree, businesses should check with detailed instructions from the General Department of Taxation, Ministry of Finance and refer to international standards (OECD Transfer Pricing Guidelines). Relying on international standards helps increase persuasiveness when working with tax authorities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vai_tro_cua_nguyen_tac_gia_thi_truong_doc_lap_trong_xac_dinh_giao_dich_chuan_muc\"><\/span><b>The role of the independent market price principle in determining the standard transaction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Before analyzing in depth the cases of related party transaction errors, enterprises need to understand the legal basis and the principle of independent market price. This is the basis for assessing the reasonableness of the transaction and is also the most important criterion that tax authorities use during the inspection process. The table below will summarize the key points to help enterprises visualize more clearly:<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> How to apply the arm&#039;s length principle to avoid related party transaction errors.<\/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>Main content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed explanation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Contact for related transaction errors<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Arm&#039;s Length Principle\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The Arm&#039;s Length Principle requires that the price in a transaction between related parties should be equivalent to the price that independent (unrelated) parties would agree on under normal market conditions. This is the international foundation for all transfer pricing analysis.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If businesses misunderstand or fail to properly apply the principle of independent market prices, transactions are susceptible to manipulation, leading to <\/span><b>related party transaction errors<\/b><span style=\"font-weight: 400;\"> in reporting and declaration.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decisive role<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The principle of independent market prices is the core criterion to assess the normality of related-party transactions: sales, service provision, transfer of intangible assets, cost allocation, etc. Comparing economic results with similar transactions between independent parties helps determine whether prices reflect normal commercial conditions or not.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">When it is not possible to prove that the transaction meets the principle of independent market price, the tax authority has the right to adjust the tax price, causing additional collection and penalties due to related party transaction errors.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Application of the method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">OECD and Vietnamese law stipulate many methods: comparable uncontrolled prices (CUP), resale price method (RPM), net profit method (TNMM)... The selection must be based on function-risk-asset analysis (FAR analysis) and reliable comparative data.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Choosing the wrong method, inappropriate comparison data or lacking evidence are common causes of transfer pricing errors and tax audit risks.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the table above, it can be seen that the principle of independent market prices is not only a theoretical standard but also a practical tool to identify and prevent errors in related-party transactions. If enterprises ignore or apply it incorrectly, the risk of collection, penalties and reputational damage is inevitable. On the contrary, when fully complied, enterprises will strengthen transparency, creating a solid foundation for long-term tax and financial management activities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_thuong_gap_dan_den_sai_sot_giao_dich_lien_ket\"><\/span><b>Common situations that lead to related party transaction errors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize and have a basis for comparison, below is a summary table of common related-party transaction errors. This table shows the causes, consequences, warning signs and specific solutions so that businesses can proactively prevent tax and legal risks.<\/span><\/p>\n<figure id=\"attachment_2119\" aria-describedby=\"caption-attachment-2119\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2119\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-thuong-gap-dan-den-sai-sot-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p d\u1eabn \u0111\u1ebfn sai s\u00f3t 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-thuong-gap-dan-den-sai-sot-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-thuong-gap-dan-den-sai-sot-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-thuong-gap-dan-den-sai-sot-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-thuong-gap-dan-den-sai-sot-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nhung-truong-hop-thuong-gap-dan-den-sai-sot-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2119\" class=\"wp-caption-text\">Common situations that lead to related party transaction errors<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Types of transfer pricing errors: Causes, consequences and solutions<\/span><\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Related Transaction Error Group\u00a0\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Reason\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Consequence<\/b><\/td>\n<td style=\"text-align: center;\"><b>Warning signs\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Remedies<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Identify incorrect linkage<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Missing indirect ownership, management contracts, shareholder changes not updated.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transactions not valued on the basis of independent market prices, risk of tax imposition.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Contract lacks information, data.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review and archive relevant documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Misapplication of the principle of independent market prices<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Lack of functional-asset-risk (FAR) analysis, use of outdated data, ignoring market conditions.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transaction prices do not follow the principle of independent market prices and are susceptible to tax adjustments.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Inappropriate comparison, lack of adjustment to make benchmark data similar<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Perform FAR analysis, using data at the time of transaction and clearly explain the reasons for selecting that data.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Choosing the wrong valuation method<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Apply one method to all, without testing feasibility.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Weak profile, unconvincing comparison.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Profits fluctuate, results are unstable.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Analyze functionality and data before choosing a valuation method, and test sensitivity to assess reliability.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transfer pricing documents are missing or submitted late.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Loose storage, lack of standard samples, unclear responsibilities.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unable to prove during inspection, will be subject to collection and fine.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Lack of contract, failure to explain methodology, and failure to retain comparative data.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Standardize document templates, store them systematically, and review them internally before submission.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">False tax declaration and reporting.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Manual data entry, data mismatch between departments.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Easily detected errors, required explanation, punished<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The figures on the report are different from the declaration, missing transaction description.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Synchronize data between ERP, accounting and tax declaration systems; regularly reconcile data and train employees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Incorrect internal cost allocation<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Lack of internal service contracts, arbitrary allocation methods.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Distorted corporate profits, tax adjustments.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cost allocation is not based on benefits, profits fluctuate abnormally.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Sign contracts between companies in the group, allocate costs based on economic factors (such as number of employees, usage level) and keep full records.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Every error in related-party transactions carries the risk of being assessed or collected by the tax authorities if not strictly controlled. Enterprises not only need to understand the legal regulations, but also need to build an internal control system, transparent and regularly updated documents. This is the key to both complying with Decree 132\/2020\/ND-CP and protecting reputation and long-term financial interests.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_qua_cua_sai_sot_giao_dich_lien_ket\"><\/span><b>Consequences of related party transaction errors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To see more clearly the impact of each type of related party transaction error, businesses need to analyze from the formation mechanism, consequences to the direction of correction. The table below summarizes all important aspects, helping businesses have both a warning perspective and practical solutions to minimize tax and financial risks.<\/span><\/p>\n<figure id=\"attachment_2120\" aria-describedby=\"caption-attachment-2120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2120\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/He-qua-keo-theo-khi-sai-sot-giao-dich-lien-ket.jpg\" alt=\"H\u1ec7 qu\u1ea3 k\u00e9o theo khi sai s\u00f3t giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/He-qua-keo-theo-khi-sai-sot-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/He-qua-keo-theo-khi-sai-sot-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/He-qua-keo-theo-khi-sai-sot-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/He-qua-keo-theo-khi-sai-sot-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/He-qua-keo-theo-khi-sai-sot-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2120\" class=\"wp-caption-text\">Consequences of erroneous related party transactions<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Consequences and solutions when making errors in 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 aspect\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Mechanism of formation\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Consequence\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Measures<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Collection, fines and late payment<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax authorities adjust costs or transactions not according to the principle of independent market prices, leading to increased taxable income. Fine 20% on the tax arrears, plus late payment of 0.03%\/day.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Immediate financial burden, cash flow impact, increased cost of capital.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Prepare complete transfer pricing documents (Local file, Master file, benchmark); if any errors are found, self-declare additional information to reduce the penalty.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Reputation and relationship with tax authorities<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Enterprises are assessed as having weak records and lack of transparency, increasing the frequency of inspections and making negotiations difficult.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Increased administrative costs, time consuming, reduced reputation with regulatory agencies.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Build proactive communication channels with tax authorities, prepare transparent reports, and implement internal compliance programs.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cash flow, profits &amp; investor confidence<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Collection, fines and late payment reduce cash, profits; break KPIs and bank loan commitment terms.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Decreased liquidity, affecting the ability to mobilize capital, reducing investor confidence.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Establish tax risk provisions, manage liquidity (cash buffer, credit line), consider applying for APA to stabilize long-term tax obligations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen from the table above, just a few small related-party transaction errors are enough to cause major consequences, from tax collection costs to business reputation. Therefore, proactively identifying risks and building internal control mechanisms not only helps businesses comply with Decree 132\/2020\/ND-CP, but also protects cash flow, profits and investor confidence.\u00a0<\/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;\">Obviously, if businesses do not control closely from the beginning, errors in related-party transactions can quickly turn into tax, financial and reputational risks. The solution lies not only in handling problems when they arise, but more importantly, in building a systematic risk prevention and management process. This is the &quot;shield&quot; that protects businesses from tax inspections and helps optimize long-term business efficiency.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are looking for a partner to evaluate, control and advise on comprehensive solutions for related party transactions, MAN \u2013 Master Accountant Network is ready to support with a team of experienced experts. Please contact MAN \u2013 Master Accountant immediately for advice and support.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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>Sai s\u00f3t giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb truy thu h\u00e0ng ch\u1ee5c t\u1ef7 \u0111\u1ed3ng, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn v\u00e0 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed9c l\u1eadp, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2116","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\/2116","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=2116"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2116\/revisions"}],"predecessor-version":[{"id":2273,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2116\/revisions\/2273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2117"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}