{"id":2190,"date":"2025-10-03T01:15:53","date_gmt":"2025-10-03T08:15:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2190"},"modified":"2025-10-09T21:52:19","modified_gmt":"2025-10-10T04:52:19","slug":"doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/","title":{"rendered":"Revenue under 50 billion and total value of related transactions under 30 billion: Are businesses exempt from declaration?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Revenue under 50 billion and total value <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> Under 30 billion VND is an important threshold stipulated by Decree 132\/2020\/ND-CP to determine cases of exemption from declaration of related party transactions. This is of great significance for small and medium-sized enterprises, in order to help reduce the burden of procedures, save costs of preparing documents and focus resources on production and business activities, while still fully complying with tax obligations.<\/span><\/p>\n<p><span style=\"color: #000000;\">Enterprises that have related-party transactions and are exempted from preparing a price determination dossier must simultaneously satisfy the following two conditions:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Total revenue under 50 billion (VND)<\/span><\/li>\n<li><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Total value of related party transactions arising during the period is under 30 billion <\/span>(VND)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>For example:<\/strong> Enterprise A has total revenue of 45 billion and total value of related party transactions reaching 31 billion.<\/span><\/p>\n<p><span style=\"color: #000000;\">Because it does not satisfy both conditions at the same time, enterprise A is forced to prepare a price determination dossier in accordance with regulations.<\/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\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#Co_so_phap_ly_lien_quan\" >Relevant legal basis\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#Dieu_kien_mien_ke_khai_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Conditions for exemption from declaring transfer pricing dossiers<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#Doanh_thu_trong_ky_tinh_thue_duoi_50_ty_dong\" >Revenue in tax period under 50 billion VND<\/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\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#Tong_gia_tri_tat_ca_cac_giao_dich_lien_ket_phat_sinh_duoi_30_ty_dong\" >Total value of all related transactions arising under 30 billion VND<\/a><\/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\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#Dong_thoi_thoa_man_ca_hai_dieu_kien_theo_Nghi_dinh_1322020ND-CP\" >Simultaneously satisfy both conditions according to Decree 132\/2020\/ND-CP<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#Vi_du_minh_hoa_chi_tiet_truong_hop_doanh_thu_duoi_50_ty_va_tong_gia_tri_giao_dich_lien_ket_duoi_30_ty\" >Detailed illustrative example of the case where revenue is under 50 billion and total value of related transactions is under 30 billion<\/a><\/li><\/ul><\/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\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#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\/doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty\/#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=\"Co_so_phap_ly_lien_quan\"><\/span><b>Relevant legal basis<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2192\" aria-describedby=\"caption-attachment-2192\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2192\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd tr\u01b0\u1eddng h\u1ee3p doanh thu d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2192\" class=\"wp-caption-text\">Legal basis in case of revenue under 50 billion and total value of related transactions under 30 billion<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Pursuant to Clause 2, Article 19 <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> Specifically, those with revenue under 50 billion and total value of related-party transactions under 30 billion are responsible for declaring and determining the price of related-party transactions according to Appendix I attached to this Decree, but are exempted from preparing documents to determine the price of related-party transactions in the following cases:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">Taxpayers have related-party transactions but the total revenue generated during the tax period is less than VND 50 billion and the total value of all related-party transactions generated during the tax period is less than VND 30 billion&quot;<\/span><\/p>\n<p><b>Source:<\/b><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\"><span style=\"font-weight: 400;\"> Law Library<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">The regulation for cases where revenue is under 50 billion and total value of related transactions is under 30 billion is important in three aspects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal transparency: Tax authorities clearly define criteria on revenue and value of related-party transactions for businesses to easily apply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce administrative burden: Small and medium enterprises do not need to spend extra costs and human resources on complicated paperwork.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Encourage sustainable development: Enable small and medium-sized enterprises to focus resources on production and business activities instead of being caught up in detailed declaration processes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, in order to be exempted from preparing a Transfer Pricing Document, two specific conditions must be simultaneously satisfied according to Decree 132\/2020\/ND-CP. Next, together <a href=\"http:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a> Find out the conditions for exemption from declaring Transfer Pricing Documents to avoid legal risks and ensure compliance with tax regulations.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_mien_ke_khai_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Conditions for exemption from declaring transfer pricing dossiers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pursuant to Decree 132\/2020\/ND-CP, to be exempted from preparing Transfer Pricing Documents, enterprises must simultaneously satisfy the following two important conditions:\u00a0<\/span><\/p>\n<figure id=\"attachment_2193\" aria-describedby=\"caption-attachment-2193\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2193\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-mien-ke-khai-ho-so-xac-dinh-gia-giao-dich-lien-ket_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n k\u00ea khai h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft_ doanh thu d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-mien-ke-khai-ho-so-xac-dinh-gia-giao-dich-lien-ket_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-mien-ke-khai-ho-so-xac-dinh-gia-giao-dich-lien-ket_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-mien-ke-khai-ho-so-xac-dinh-gia-giao-dich-lien-ket_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-mien-ke-khai-ho-so-xac-dinh-gia-giao-dich-lien-ket_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dieu-kien-mien-ke-khai-ho-so-xac-dinh-gia-giao-dich-lien-ket_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2193\" class=\"wp-caption-text\">Conditions for exemption from declaring transfer pricing documents_ revenue under 50 billion and total value of related transactions under 30 billion<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_thu_trong_ky_tinh_thue_duoi_50_ty_dong\"><\/span><b>Revenue in tax period under 50 billion VND<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This condition identifies small and medium-sized enterprises, helping tax authorities classify groups of entities that do not have large transactions, thereby reducing the burden of declaration. Details of this condition are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue is calculated based on the total revenue of both the parent company and its subsidiaries in the tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Includes revenue from sales, service provision and other income directly related to business operations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When an enterprise meets the criteria of revenue under VND50 billion in the tax period, the next step is to consider the total value of all related-party transactions arising in the period. Only when the total value of related-party transactions is under VND30 billion, will the enterprise be eligible for exemption from preparing a dossier to determine the price of related-party transactions, and must still declare according to Appendix I to ensure compliance with tax laws.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tong_gia_tri_tat_ca_cac_giao_dich_lien_ket_phat_sinh_duoi_30_ty_dong\"><\/span><b>Total value of all related transactions arising under 30 billion VND<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This condition ensures that the enterprise does not conduct large related-party transactions, reducing the risk of price manipulation and complicated declaration obligations. Specifically, this condition is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate the total value of all transactions of purchase, sale, lending, borrowing, capital transfer, and provision of associated services arising during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions with individual executives and shareholders must be included if they are related to each other as prescribed in Decree 132\/2020\/ND-CP.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Only when simultaneously satisfying the two conditions of revenue under 50 billion and associated transaction value under 30 billion, will the enterprise be exempted from preparing a dossier to determine the associated transaction price to ensure compliance with legal regulations.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dong_thoi_thoa_man_ca_hai_dieu_kien_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Simultaneously satisfy both conditions according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For a business to be exempted from preparing transfer pricing documents, it must simultaneously satisfy both conditions. The summary is as follows:\u00a0<\/span><\/p>\n<figure id=\"attachment_2194\" aria-describedby=\"caption-attachment-2194\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2194\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dong-thoi-thoa-man-ca-hai-dieu-kien_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty.jpg\" alt=\"\u0110\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n_ doanh thu d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dong-thoi-thoa-man-ca-hai-dieu-kien_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dong-thoi-thoa-man-ca-hai-dieu-kien_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dong-thoi-thoa-man-ca-hai-dieu-kien_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dong-thoi-thoa-man-ca-hai-dieu-kien_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Dong-thoi-thoa-man-ca-hai-dieu-kien_-doanh-thu-duoi-50-ty-va-tong-gia-tri-giao-dich-lien-ket-duoi-30-ty-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2194\" class=\"wp-caption-text\">Simultaneously satisfy both conditions: revenue under 50 billion and total value of related transactions under 30 billion<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue in tax period under 50 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total value of related party transactions arising during the period is under 30 billion VND.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Simultaneously satisfying both conditions of revenue under 50 billion and total <\/span> <span style=\"font-weight: 400;\">The value of related-party transactions under 30 billion is very important, because if only one of the two requirements is met, the enterprise is still required to prepare a dossier to determine the price of related-party transactions. Specifically:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue is under 50 billion but total value of related party transactions is over 30 billion, although the enterprise meets the revenue requirements, the total value of transactions exceeds the permitted threshold. Therefore, the enterprise must prepare a dossier to determine the price of related party transactions to ensure compliance with the principle of independent transactions and transparency in tax control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue is over 50 billion but total value of related transactions is under 30 billion, although the total value of transactions meets the conditions, but the enterprise exceeds the permitted revenue threshold according to regulations, so it is still not exempted from preparing documents to ensure that tax authorities have full information on related transactions arising from large-scale enterprises.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This point often confuses many small businesses, as they may only focus on one condition (usually revenue) while ignoring the total value of related-party transactions. Understanding and checking both conditions at the same time not only helps reduce legal risks but also ensures that businesses properly apply the provisions of Decree 132\/2020\/ND-CP on declaration and declaration exemption cases, in which revenue under 50 billion and total value of related-party transactions under 30 billion VND are two key factors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In short, only when an enterprise simultaneously meets both conditions of revenue under 50 billion and total value of related transactions under 30 billion, will the exemption from filing documents be applied, helping enterprises both save costs and comply with tax laws accurately and transparently.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_truong_hop_doanh_thu_duoi_50_ty_va_tong_gia_tri_giao_dich_lien_ket_duoi_30_ty\"><\/span><b>Detailed illustrative example of the case where revenue is under 50 billion and total value of related transactions is under 30 billion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To better understand the case of revenue under 50 billion and total value of related transactions under 30 billion, consider the following hypothetical situation table:<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> The hypothetical scenario clarifies the case of revenue below 50 billion and total related party transaction value below 30 billion.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td><b>Business<\/b><\/td>\n<td><b>Revenue in the period (unit: billion VND)<\/b><\/td>\n<td><b>Total value of related party transactions (unit: billion VND)<\/b><\/td>\n<td><b>Meet the conditions for exemption from filing<\/b><\/td>\n<td><b>Explain<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Satisfy two conditions<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">52<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not exempted because revenue exceeds 50 billion.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">48\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Although meeting the revenue condition, the total value of related party transactions is more than 30 billion<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Satisfy two conditions<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">E\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exceeds both conditions.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above example, it can be seen that in the case of revenue under 50 billion and total value of related transactions under 30 billion, the enterprise is not considered individually for each condition, but must simultaneously satisfy revenue under 50 billion and total value of related transactions under 30 billion. This is a way for tax authorities to classify reasonably to support small enterprises to reduce procedures, while still strictly controlling large value transactions.<\/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;\">Decree 132\/2020\/ND-CP stipulates that the case of revenue under 50 billion and total value of related transactions under 30 billion is a practical support for small and medium enterprises. If both conditions of revenue under 50 billion and total value of related transactions under 30 billion are met, the enterprise will be exempted from preparing a dossier to determine the price of related transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of tax authorities increasingly tightening the management of related-party transactions, especially the fourth quarter is a key period to prepare declarations and documents for tax settlement for the year. Understanding the regulations and applying them correctly from the beginning will help businesses limit risks, ensure compliance with the law and enhance reputation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is still wondering whether it is in the category of revenue under 50 billion and total value of related transactions under 30 billion, please contact us immediately. <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a> to get advice and detailed support on declaration procedures, as well as preparing transfer pricing documents to avoid unnecessary errors.<\/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 style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh thu d\u01b0\u1edbi 50 t\u1ef7 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng l\u00e0 ng\u01b0\u1ee1ng quan tr\u1ecdng \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a l\u1edbn \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2190","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\/2190","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=2190"}],"version-history":[{"count":8,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2190\/revisions"}],"predecessor-version":[{"id":2310,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2190\/revisions\/2310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2191"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}