{"id":2183,"date":"2025-10-03T00:47:17","date_gmt":"2025-10-03T07:47:17","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2183"},"modified":"2026-01-08T03:18:07","modified_gmt":"2026-01-08T10:18:07","slug":"hai-doanh-nghiep-cung-huong-muc-thue","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/","title":{"rendered":"Two businesses with related-party transactions are subject to the same corporate income tax rate under Regulation 20% \u2013 the latest exemption regulations of 2026."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Two businesses have <\/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;\"> The same corporate income tax rate 20% and neither party enjoys tax incentives is a real situation that many businesses encounter when declaring taxes according to <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\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP.<\/a> This is a special case because although there is a related party transaction, since both parties apply the same tax rate 20% and neither party enjoys tax incentives, the enterprise can be exempted from detailed declaration and from preparing documents to determine the price of related party transactions. However, to avoid the risk of being questioned by the tax authorities, understanding the regulations correctly and preparing transparent evidence is still a decisive factor to help enterprises effectively manage compliance.<\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Quy_dinh_Nghi_dinh_1322020ND-CP_ve_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20_va_khong_ben_nao_duoc_huong_uu_dai_thue\" >Regulations of Decree 132\/2020\/ND-CP on two enterprises having related-party transactions with the same corporate income tax rate 20% and neither party is entitled to tax incentives<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/#Vi_sao_quy_dinh_nay_hop_ly\" >Why is this rule reasonable?<\/a><\/li><\/ul><\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Tieu_chi_mien_tru_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\" >Criteria for exemption from declaration of related party transactions under Decree 132<\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Phan_tich_chi_tiet_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\" >Detailed analysis of the case of two enterprises having related-party transactions with the same corporate income tax rate 20%<\/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\/hai-doanh-nghiep-cung-huong-muc-thue\/#Vi_sao_khong_phat_sinh_chuyen_dich_loi_nhuan\" >Why is there no profit transfer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/#So_sanh_voi_nhung_truong_hop_khac\" >Comparison with other cases<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/#Nghia_vu_ke_khai_va_mien_tru_lap_Ho_so_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\" >Obligation to declare and exemption from preparing a dossier in case two enterprises have related transactions with the same corporate income tax rate 20%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/#Rui_ro_va_luu_y_cho_doanh_nghiep\" >Risks and notes for businesses\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hai-doanh-nghiep-cung-huong-muc-thue\/#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=\"Quy_dinh_Nghi_dinh_1322020ND-CP_ve_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20_va_khong_ben_nao_duoc_huong_uu_dai_thue\"><\/span><b>Regulations of Decree 132\/2020\/ND-CP on two enterprises having related-party transactions with the same corporate income tax rate 20% and neither party is entitled to tax incentives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2185\" aria-describedby=\"caption-attachment-2185\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2185\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg\" alt=\"Quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-Nghi-dinh-132_2020_ND-CP-ve-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2185\" class=\"wp-caption-text\">Regulations on Decree 132\/2020\/ND-CP on two enterprises having related-party transactions at the same corporate income tax rate 20%<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Pursuant to Article 19 of Decree 132\/2020\/ND-CP, cases exempted from preparing Transfer Pricing Documents are prescribed as follows:\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cIf in a tax period there are only related party transactions between parties that are corporate income tax payers in Vietnam, both apply the same corporate income tax rate 20% and neither party enjoys tax incentives during the period, then according to Decree 132\/2020, the enterprise can be exempted from declaring Section III, IV of Appendix I and from preparing documents to determine the price of related party transactions. However, the basis for exemption must be declared and the documents must be kept and ready to be presented when requested by the tax authority.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Source:<\/strong> <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\" rel=\"nofollow noopener\" target=\"_blank\">Law Library\u00a0<\/a><\/span><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Vi_sao_quy_dinh_nay_hop_ly\"><\/span><b>Why is this rule reasonable?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The Arm&#039;s Length Principle requires that prices or terms between related parties be comparable to those in the market between independent parties with similar circumstances, functions, and risks. The goal is to prevent the use of internal transactions to shift profits and reduce tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If both enterprises have related-party transactions at the same CIT rate 20% and neither party enjoys tax incentives, the adjustment of the intra-group transaction price will not usually change the total domestic CIT liability, as there is no tax advantage between the parties. Therefore, the policy allows for a reduction in the reporting burden in such a group of transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_mien_tru_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>Criteria for exemption from declaration of related party transactions under Decree 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Two enterprises with related party transactions at the same corporate income tax rate 20% and neither party enjoys tax incentives are usually considered exempt from declaring Section III, IV and exempt from preparing the Transfer Pricing Documentation as prescribed in Article 19 of Decree 132\/2020\/ND-CP. This comes from the tax management principle: if both parties are subject to the same tax rate and do not have incentives, the occurrence of related party transactions will not reduce corporate income tax obligations in Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, to be exempted, businesses need to fully meet three criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Same corporate income tax rate 20%: Two enterprises have related transactions with the same corporate income tax rate 20% or another tax rate, ensuring consistency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No party enjoys tax incentives: During the tax period, if any party is enjoying exemption, reduction or incentive on corporate income tax, the transaction will not be exempt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does not reduce corporate income tax liability in Vietnam: The nature of the transaction does not create a profit shift to reduce the amount of tax payable to the State budget.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Applying the criteria of two enterprises having related-party transactions at the same corporate income tax rate 20% helps enterprises reduce the burden of declaration and preparation of documents to determine the price of related-party transactions, but still ensures compliance with the Arm&#039;s Length Principle. However, enterprises need to keep internal records proving eligibility for exemption and be ready to present them within 30 working days when requested by the tax authority.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\"><\/span><b>Detailed analysis of the case of two enterprises having related-party transactions with the same corporate income tax rate 20%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In reality, two enterprises having related party transactions with the same corporate income tax rate 20% and neither party enjoying tax incentives is a quite common situation when corporations, parent companies - subsidiaries, or companies in the same group have internal transactions of buying and selling goods and providing services.<\/span><\/p>\n<figure id=\"attachment_2186\" aria-describedby=\"caption-attachment-2186\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2186\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft tr\u01b0\u1eddng h\u1ee3p hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-chi-tiet-truong-hop-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2186\" class=\"wp-caption-text\">Detailed analysis of the case of two enterprises having related-party transactions with the same corporate income tax rate 20%<\/figcaption><\/figure>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Enterprise A owns 30% of Enterprise B&#039;s capital or has a loan exceeding 10% of equity, so it is determined to have an affiliated relationship according to Decree 132\/2020\/ND-CP. Both enterprises operate in Vietnam, are domestic corporate income taxpayers, apply the same tax rate of 20% and neither party is exempted, reduced or enjoys tax incentives based on industry or location. This is an important basis to determine whether an enterprise can be exempted from detailed declaration and exempted from preparing transfer pricing documents.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_sao_khong_phat_sinh_chuyen_dich_loi_nhuan\"><\/span><b>Why is there no profit transfer?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The main objective of transfer pricing management is to prevent profit shifting to reduce tax liability. However, if two enterprises are subject to corporate income tax at the rate of 20% and there is no incentive, then adjusting the transaction price (increasing or decreasing the selling price, costs) will not change the total corporate income tax paid to the budget.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In other words, even if the profit shifts from A to B or vice versa, the tax authority still collects 20% on the total consolidated profit in Vietnam. Therefore, there is no risk of tax loss for the State, so the law allows exemption from detailed declaration and exemption from preparing the Transfer Pricing Document in this case.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"So_sanh_voi_nhung_truong_hop_khac\"><\/span><b>Comparison with other cases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To clearly see the difference and the reason for this regulation being applied, we can compare the case of two enterprises having related-party transactions with the same corporate income tax rate 20% and neither party enjoying tax incentives with unusual situations that potentially pose risks of profit shifting, as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of tax incentives: For example, Enterprise A enjoys a corporate income tax incentive of 10% for 15 years due to investment in the high-tech sector, while Enterprise B is subject to the common tax rate of 20%. If A sells goods or services to B at a low price, the profit can be shifted to A to be subject to only 10% tax. This is a risk of tax loss, so it is mandatory to declare and have a Transfer Pricing Determination File.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Case of one party accumulating losses: Suppose Enterprise A is accumulating losses, Enterprise B is profitable. If B pushes costs to A through internal services or unreasonable transaction pricing, profits can be \u201ctransferred\u201d to A to reduce the amount of corporate income tax payable in the period. This is also a big risk that needs to be tightly managed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, when compared with situations with tax incentives or accumulated losses, it can be clearly seen that two enterprises with related-party transactions at the same CIT rate 20% and neither party enjoying tax incentives do not create profit shifting risks. This is also the reason why Decree 132\/2020\/ND-CP specifically stipulates the declaration obligation and exemption cases, in order to help enterprises both comply with the law and reduce the burden of administrative procedures.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_mien_tru_lap_Ho_so_truong_hop_hai_doanh_nghiep_co_giao_dich_lien_ket_cung_muc_thue_suat_thue_TNDN_20\"><\/span><b>Obligation to declare and exemption from preparing a dossier in case two enterprises have related transactions with the same corporate income tax rate 20%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Two enterprises have related-party transactions with the same corporate income tax rate 20% and neither party is entitled to tax incentives as prescribed in Decree 132\/2020\/ND-CP. This is one of the cases considered for exemption from detailed declaration and exemption from preparing a Transfer Pricing Document when simultaneously satisfying the conditions prescribed by law. However, the legal basis, declaration procedures and responsibility for document storage are still clear and mandatory.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Exemption applies during the tax period <\/span><span style=\"font-weight: 400;\">only<\/span><span style=\"font-weight: 400;\"> transactions with related parties that are corporate income tax payers in Vietnam, all parties apply the same corporate income tax rate 20% and no party enjoys tax incentives during the period; this condition reflects the tax management view that if there is no tax difference between the parties, internal transactions do not create a basis for transferring profits to reduce national tax obligations. The determination and application of exemptions must comply with the items in Article 19 of Decree 132\/2020\/ND-CP and the declaration instructions in Appendix I (Form 01).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although exempted from preparing a full Transfer Pricing Document, taxpayers must retain a minimum set of internal records to demonstrate the exemption when requested by the Tax Authority. The required records include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contracts, invoices and payment documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial reports, internal documents, minutes confirming the tax rate of each party confirming that they do not enjoy incentives and documents proving the affiliated relationship.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax authority requests that the time limit for providing the Transfer Pricing Documents is no more than 30 working days from the date of receipt of the request (which may be extended in legitimate cases). If the provision is not complete and convincing, the tax authority has the right to determine or adjust.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_luu_y_cho_doanh_nghiep\"><\/span><b>Risks and notes for businesses<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2187\" aria-describedby=\"caption-attachment-2187\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2187\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg\" alt=\"R\u1ee7i ro, l\u01b0u \u00fd khi hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Rui-ro-luu-y-khi-hai-doanh-nghiep-co-giao-dich-lien-ket-cung-muc-thue-suat-thue-TNDN-20-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2187\" class=\"wp-caption-text\">Risks and notes when two enterprises have related transactions with the same corporate income tax rate 20%<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In the case of two enterprises having related party transactions with the same 20% CIT rate and neither party enjoys tax incentives when compared with the situations with tax incentives or accumulated losses, this is clearly a case with less potential profit shifting risk; however, that does not mean that all declaration and document preparation obligations of the enterprise are eliminated. According to the tax management principle, the enterprise must still declare the exemption basis on the appropriate Appendix when submitting the CIT finalization, and at the same time maintain a complete set of internal records to prove that all related parties are domestic CIT taxpayers, apply the same 20% CIT rate and neither party enjoys tax incentives during the period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, businesses often make mistakes that lead to big risks, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misunderstanding &quot;exemption from making a record&quot; means &quot;no need to keep a record&quot; is incorrect because exemption from declaration only reduces public reporting but does not remove the obligation to prove when being inspected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ignore the possibility of being taxed if you do not provide transparent information or provide unconvincing documents. To prevent this, businesses should immediately save the minimum documents (contracts, invoices, payment documents, financial reports, internal documents confirming tax rates and confirmation of non-preferential treatment, internal approval minutes) and be ready to provide documents when requested by the tax authority (normal time limit for providing documents according to administrative regulations). If there are complex transactions (large internal services, intangible assets, internal financial transactions), it is advisable to prepare backup documents or consult tax - transfer pricing experts to reduce the risk of assessment, collection and administrative sanctions.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Correctly identifying the nature of two enterprises with related-party transactions at the same CIT rate 20% and neither party enjoying tax incentives not only helps enterprises clearly understand the scope of exemption under Decree 132\/2020\/ND-CP, but also creates a solid foundation for tax risk management.<\/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;\">In case two enterprises have related-party transactions with the same CIT rate 20% and neither party is entitled to tax incentives, the enterprise can take advantage of the exemption provisions to reduce the burden of declaration and filing according to Decree 132\/2020\/ND-CP. However, preparing complete documents, managing transparent records and complying with the principle of independence are still the keys to limiting risks during tax inspections and audits. If you want to optimize the declaration process and build an effective tax management strategy, do not hesitate to connect with us.<\/span><a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\"> to be accompanied with the most in-depth and secure solutions for businesses.<\/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, 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: +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>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder and CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/p>\n<p style=\"text-align: right;\"><em><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Hai doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20% v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p ph\u1ea3i khi k\u00ea khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u00ec m\u1eb7c d\u00f9 ph\u00e1t sinh giao d\u1ecbch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2183","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\/2183","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=2183"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2183\/revisions"}],"predecessor-version":[{"id":2765,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2183\/revisions\/2765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2184"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}