{"id":2177,"date":"2025-10-03T00:18:48","date_gmt":"2025-10-03T07:18:48","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2177"},"modified":"2025-12-05T01:36:13","modified_gmt":"2025-12-05T08:36:13","slug":"ke-khai-giao-dich-lien-ket-tren-htkk","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/","title":{"rendered":"Declaring related party transactions on the HTKK according to Decree 132\/2020\/ND-CP: Regulations and Exemptions"},"content":{"rendered":"

Declaration of related-party transactions<\/a> According to Decree 132\/2020\/ND-CP, declaring related-party transactions on the HTKK system is not only a mandatory procedure but also a "shield" that helps businesses minimize the risk of tax arrears and penalties. However, not all related-party transactions must be declared; businesses may be exempt if they meet the conditions stipulated in Decree 132\/2020\/ND-CP. This article will help businesses understand the regulations, as well as which cases require declaration of related-party transactions on the HTKK system according to Decree 132\/2020\/ND-CP and which cases are exempt from declaring related-party transactions on the HTKK system according to Decree 132\/2020\/ND-CP.<\/span><\/p>\n

Board:<\/b> Summary of cases of declaring related-party transactions on the HTKK according to Decree 132\/2020\/ND-CP and exemption from preparing the dossier<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
In case 02 enterprises have affiliated and GDLK relationships<\/strong><\/td>\nDeclaration regulations and declaration exemptions<\/strong><\/td>\n<\/tr>\n
Information on affiliate relationships and GDLK (Form No. 01)<\/strong><\/td>\nGDLK valuation profile (Including: National profile; Global profile; Cross-border profit report)<\/strong><\/td>\n<\/tr>\n
Section I<\/strong><\/td>\nSection II<\/strong><\/td>\nSection III<\/strong><\/td>\nSection IV<\/strong><\/td>\n<\/td>\n<\/tr>\n
Enterprise A has domestic or foreign capital and enterprise B has foreign capital in Vietnam.<\/span><\/p>\n

Both enterprises have the same corporate income tax rate 20%, neither party enjoys corporate income tax incentives.<\/span><\/td>\n

Establish<\/span><\/td>\nEstablish<\/span><\/td>\nFree\u00a0<\/span><\/td>\nFree\u00a0<\/span><\/td>\nFree\u00a0<\/span><\/td>\n<\/tr>\n
Enterprise A has foreign capital located in Vietnam, enterprise B has foreign capital located outside of Vietnam.<\/span><\/p>\n

Incurring related transactions, enterprise A has annual revenue of less than 50 billion and the total value of all related transactions arising in the period is less than 30 billion VND\/year.<\/span><\/td>\n

Establish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nFree<\/span><\/td>\n<\/tr>\n
Enterprise A has an affiliated relationship with enterprise B. Both A and B have signed an advance pricing agreement (APA) according to Circular 201\/2013\/TT-BTC.<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nFree<\/span><\/td>\n<\/tr>\n
Enterprise A has domestic or foreign capital, located in Vietnam.\u00a0<\/span><\/p>\n

Enterprise B is foreign-owned and located outside of Vietnam.<\/span><\/p>\n

But A business has simple functions, does not bear inventory risks and does not incur any other costs.\u00a0<\/span><\/p>\n

With annual revenue under 200 billion VND (not including revenue from exploitation and use of intangible assets such as royalties) has EBIT of each industry:<\/span><\/p>\n

Distribution industry from 5% and above<\/span><\/p>\n

Manufacturing industry from 10% or more\u00a0<\/span><\/p>\n

Processing industry from 15% or more<\/span><\/td>\n

Establish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nFree<\/span><\/td>\n<\/tr>\n
Both businesses have related relationships other than the above cases.<\/span><\/td>\nEstablish\u00a0<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\nEstablish<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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