{"id":2127,"date":"2025-09-30T00:17:14","date_gmt":"2025-09-30T07:17:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2127"},"modified":"2025-10-13T03:22:32","modified_gmt":"2025-10-13T10:22:32","slug":"phat-sinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phat-sinh-giao-dich-lien-ket\/","title":{"rendered":"2 conditions to determine whether a business has related party transactions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Determining whether a business has arisen <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> or not? The most important thing is to clarify the relationship and transaction, if it falls under one of the cases prescribed in Decree 132\/2020\/ND-CP, if it satisfies 02 conditions, the enterprise has related party transactions.\u00a0<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/\"><span style=\"color: #000000;\">Have a affiliated relationship<\/span><\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-phat-sinh-giua-cac-doanh-nghiep-lien-ket\/\"><span style=\"color: #000000;\">Transactions between related parties<\/span><\/a><\/li>\n<li><span style=\"color: #000000;\">There are transactions with related parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Identifying enterprises with related-party transactions is not only a legal requirement under Decree 132\/2020\/ND-CP, but also an important step to prevent tax risks and ensure financial transparency.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The article below will provide a comprehensive and detailed perspective to determine whether a business has related-party transactions.<\/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\/phat-sinh-giao-dich-lien-ket\/#Phat_sinh_giao_dich_lien_ket_la_gi\" >What is related party transaction?<\/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\/phat-sinh-giao-dich-lien-ket\/#Cac_tieu_chi_nhan_dien_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket\" >Criteria for identifying businesses with related transactions<\/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\/phat-sinh-giao-dich-lien-ket\/#Cac_giao_dich_nao_phat_sinh_giao_dich_lien_ket_giua_cac_doanh_nghiep_thuoc_pham_vi_dieu_chinh_cua_phap_luat\" >Which transactions arise as related-party transactions between enterprises that are within the scope of the law?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-sinh-giao-dich-lien-ket\/#Co_so_phap_ly_lien_quan_phat_sinh_giao_dich_lien_ket\" >Legal basis for related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-sinh-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP\" >Decree 132\/2020\/ND-CP<\/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\/phat-sinh-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_quan_ly_thue_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\" >Principles of applying tax management to enterprises with related party transactions\u00a0<\/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\/phat-sinh-giao-dich-lien-ket\/#Quy_trinh_kiem_tra_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket_hay_khong\" >Procedure for checking whether a business has related party transactions or not<\/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\/phat-sinh-giao-dich-lien-ket\/#Ket_luan\" >Conclude\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-sinh-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<h2><span class=\"ez-toc-section\" id=\"Phat_sinh_giao_dich_lien_ket_la_gi\"><\/span><b>What is related party transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Incurring related party transactions is when an enterprise conducts economic, commercial or financial activities with a related party as prescribed in Decree 132\/2020\/ND-CP. These related parties may come from capital ownership, management and operation rights, loan-debt relationships, guarantees or mutual dependence on a third party.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, according to Clause 1, Article 5 of Decree 132\/2020\/ND-CP, the parties having a relationship arising from related party transactions are the parties having a relationship falling into one of the following cases:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cA party directly or indirectly participates in the management, control, capital contribution or investment of the other party.\u201d<\/span><\/p><\/blockquote>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Company A owns 40% of charter capital of Company B and at the same time appoints an Executive Director to directly manage B&#039;s business activities.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cParties directly or indirectly under the management, control, capital contribution or investment of another party.\u201d<\/span><\/p><\/blockquote>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Company B and Company C are both owned by Company A with more than 30% of capital and have the right to appoint members of the Board of Directors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although B and C do not own each other, because both are under the control of Company A, any purchase, service or loan transaction between B and C is considered an affiliated transaction, even though there is no direct ownership between B and C.<\/span><\/p>\n<blockquote><p><strong>Source:<\/strong> <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/cau-hoi-thuong-gap\/giao-dich-lien-ket-la-gi-cach-xac-dinh-giao-dich-lien-ket-6216.html\" rel=\"nofollow noopener\" target=\"_blank\">Law Library<\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_nhan_dien_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket\"><\/span><b>Criteria for identifying businesses with related transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pursuant to Clause 2, Article 5 <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/cau-hoi-thuong-gap\/giao-dich-lien-ket-la-gi-cach-xac-dinh-giao-dich-lien-ket-6216.html\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a>If an enterprise falls into one of the following cases, it is considered to have an affiliated relationship that generates affiliated transactions. Specifically as follows:<\/span><\/p>\n<figure id=\"attachment_2135\" aria-describedby=\"caption-attachment-2135\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2135\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Cac-tieu-chi-nhan-dien-doanh-nghiep-co-phat-sinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2135\" class=\"wp-caption-text\">Criteria for identifying businesses with related transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(I) An enterprise directly or indirectly holds 25% of the capital contribution of the owner of the other enterprise;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(II) Both enterprises have at least 25% of owner&#039;s equity held directly or indirectly by a third party;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(III) An enterprise is the largest shareholder in terms of equity capital of the other enterprise, directly or indirectly holding at least 10% of the total shares of the other enterprise;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(IV) An enterprise guarantees or lends capital to another enterprise in any form (including loans from third parties secured by the financial resources of the related party and financial transactions of a similar nature) on the condition that the loan amount is at least equal to 25% of contributed capital over 50% of the total value of medium- and long-term debts of the borrowing enterprise;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(V) An enterprise appoints a member of the executive board or controlling authority of another enterprise provided that the number of members appointed by the first enterprise is greater than 50% of the total number of members of the executive board or controlling authority of the second enterprise, or a member appointed by the first enterprise has the right to decide on the financial policies or business operations of the second enterprise;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(VI) Two enterprises have more than 50% members of the board of directors or have one member of the board of directors with the right to decide on financial policies or business operations appointed by a third party;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(VII) Relationships: Two enterprises are operated or controlled in terms of personnel, finance and business operations by individuals in one of the following relationships: husband, wife, biological parents, adoptive parents, step-father, step-mother, parents-in-law, biological children, adopted children, step-children of the wife or husband, daughter-in-law, son-in-law; full siblings, half-siblings, full siblings, brother-in-law, sister-in-law of the same parents or half-siblings, same mother but different father; paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren; paternal aunts, paternal uncles, paternal uncles, paternal uncles and paternal nieces and nephews.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(VIII)Two business establishments have a head office and permanent establishment relationship or are both permanent establishments of a foreign organization or individual;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(IX) One or more enterprises are controlled by an individual through the individual&#039;s capital contribution to the enterprise or directly participates in the operation of the enterprise;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(X) Other cases in which an enterprise is subject to the actual management and control of the other enterprise&#039;s business operations;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(XI) The enterprise has transactions of transferring, receiving transfers, and capital contributions of at least 251,0 ...<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_giao_dich_nao_phat_sinh_giao_dich_lien_ket_giua_cac_doanh_nghiep_thuoc_pham_vi_dieu_chinh_cua_phap_luat\"><\/span><b>Which transactions arise as related-party transactions between enterprises that are within the scope of the law?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pursuant to Article 2 of Decree 132\/2020\/ND-CP, the regulations on transactions arising from related-party transactions within the scope of regulation are as follows:<\/span><\/p>\n<figure id=\"attachment_2137\" aria-describedby=\"caption-attachment-2137\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2137\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Dieu-kien-giao-dich-phat-sinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2137\" class=\"wp-caption-text\">Transaction conditions giving rise to related party transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions of purchase, sale, exchange, lease, loan, transfer, assignment of goods, provision of services;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan transactions \u2013 lending, financial services, financial guarantees and other financial instruments;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer of tangible assets, intangible assets and agreements to buy, sell, and share resources such as assets, capital, labor, and share costs between related parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, if an enterprise correctly identifies the related relationship and transaction, the enterprise will have related transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_phat_sinh_giao_dich_lien_ket\"><\/span><b>Legal basis for related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To properly carry out the process of determining the relationship, enterprises need to rely on the current legal system. This is an important foundation to help enterprises have a basis when preparing documents, declaring related-party transactions and proving transparency in business activities.<\/span><\/p>\n<figure id=\"attachment_2136\" aria-describedby=\"caption-attachment-2136\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2136\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan ph\u00e1t sinh 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-phat-sinh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Co-so-phap-ly-lien-quan-phat-sinh-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2136\" class=\"wp-caption-text\">Legal basis for related party transactions<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP\"><\/span><b>Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP of the Government regulates tax management for enterprises with related-party transactions. Decree 132\/2020\/ND-CP was issued to update and complete the legal framework for transfer pricing control in Vietnam in order to <\/span><span style=\"font-weight: 400;\">increase tax transparency, fairness and limit tax base erosion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This document provides details on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Criteria for determining linkage relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligation to declare information on related transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing documents (Local file, Master file, Country-by-Country report).<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The central objective of Decree 132\/2020\/ND-CP is to establish a clear and comprehensive legal framework for tax management arising from related-party transactions. First of all, Decree 132\/2020\/ND-CP requires that the determination of transaction prices must be based on economic substance, not just legal form, ensuring that when related-party transactions arise, they are fairly compared with independent transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP provides comprehensive regulations on tax management for enterprises with arising <\/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;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_quan_ly_thue_doi_voi_doanh_nghiep_phat_sinh_giao_dich_lien_ket\"><\/span><b>Principles of applying tax management to enterprises with related party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Article 3 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx?anchor=dieu_5\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> The regulations on principles for applying tax management to enterprises with related-party transactions are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers that engage in related-party transactions must exclude factors arising from related-party relationships, in order to ensure that the declaration and determination of tax obligations for these transactions are made equivalent to independent transactions with the same conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authorities shall manage, inspect and examine prices when related-party transactions arise based on the principle of independent transactions, and at the same time evaluate according to the nature of business activities. The value of the transaction is determined based on the actual results from production and business activities, thereby deciding the corresponding tax obligations of the taxpayer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not recognizing related-party transactions that do not follow the principle of independent transactions that reduce the tax obligations of enterprises to the state budget and adjusting the price of such related-party transactions to correctly determine the tax obligations prescribed in Decree 132\/2020\/ND-CP<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_tra_doanh_nghiep_co_phat_sinh_giao_dich_lien_ket_hay_khong\"><\/span><b>Procedure for checking whether a business has related party transactions or not<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In reality, many businesses often have difficulty determining whether they have related-party transactions or not. To easily review and systematize information, the following checklist helps businesses to check and monitor each step, from ownership structure to financial transactions and special agreements.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Procedure for checking businesses that have related party transactions<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Step<\/b><\/td>\n<td style=\"text-align: center;\"><b>Determining criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Required documents<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Capital ownership review<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Capital contribution ratio over 25%, parent-subsidiary company relationship, cross-ownership.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Business registration certificate, list of shareholders, transfer contract, shareholder register.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Check loan and guarantee contracts<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Loan or guarantee from group company or related party.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Loan agreement, Appendix, bank documents, approval minutes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Consider management and operation relationships<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">With the Board of Directors, Management Board, management service contract.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Appointment decision, labor contract, management contract, meeting minutes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Review of internal service purchase and sale transactions<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transaction of goods, services, and assets between companies in the group.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Contract, VAT invoice, warehouse receipt and delivery note.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Special deal review<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Insurance contracts (IP), cost sharing, research and development and internal management services.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">IP contracts, cost reports, sharing agreements, technical documents\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The above table not only helps businesses identify whether they have related-party transactions or not, but also prevents legal risks and enhances proactive tax management. This is the foundation for preparing documents to determine the price of related-party transactions in compliance with Decree 132\/2020\/ND-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Determining the relationship and transaction belongs to one of the above cases. When correctly identified and satisfying the regulations, the enterprise has related transactions.\u00a0<\/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;\">Early identification of whether a business has related-party transactions or not plays a decisive role in tax risk management. If missed, the business not only faces the risk of being charged and fined, but also being classified in a high-risk group, affecting its reputation with tax authorities, banks and investors. In addition, additional compliance and auditing costs will also increase significantly, putting pressure on cash flow and business operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proactively reviewing and documenting not only helps businesses comply with legal regulations, but also creates a foundation for long-term sustainable and transparent development.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For specific advice and support, businesses please contact <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/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: 19A, Street 43, Binh Thuan Ward, District 7, Ho Chi Minh City.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/ Zalo: +84 (0) 903 428 622 (Ms. Ngan)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:nguyenthikimngan@man.net.vn\"><span style=\"font-weight: 400;\">nguyenthikimngan@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>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng? Quan tr\u1ecdng nh\u1ea5t l\u00e0 l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 v\u00e0 giao d\u1ecbch, n\u1ebfu thu\u1ed9c m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, n\u1ebfu nh\u01b0 th\u1ecfa m\u00e3n 02 \u0111i\u1ec1u ki\u1ec7n th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2134,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2127","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\/2127","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=2127"}],"version-history":[{"count":19,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2127\/revisions"}],"predecessor-version":[{"id":2384,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2127\/revisions\/2384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2134"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}