{"id":2196,"date":"2025-10-03T02:10:13","date_gmt":"2025-10-03T09:10:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2196"},"modified":"2025-10-10T00:31:41","modified_gmt":"2025-10-10T07:31:41","slug":"doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/","title":{"rendered":"Detailed instructions on Decree 132\/2020\/ND-CP regulating revenue under 200 billion and net profit margin"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Revenue under 200 billion and net profit margin are regulated in Decree 132\/2020\/ND-CP and applied to enterprises. <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kinh-doanh-voi-chuc-nang-don-gian\/\">simple functional business<\/a>, no revenue or expenses arise from intangible assets. Detailed guidance on Decree 132\/2020\/ND-CP, enterprises must simultaneously satisfy the following 2 conditions to be exempted from preparing a Price Determination File, specifically:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Revenue under 200 billion VND (<a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/kinh-doanh-voi-chuc-nang-don-gian\/\">business with simple functions<\/a>);<\/span><\/li>\n<li><span style=\"color: #000000;\">Minimum profit margin as prescribed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Then, the minimum profit margin is determined as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distribution: from 5% or more on net revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Production: from 10% or more on net revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Processing: from 15% or more on net revenue.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Regulations on revenue under 200 billion and net profit margin help businesses reduce paperwork burden <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> and avoid the risk of being assessed tax by tax authorities.<\/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-200-ty-va-ty-suat-loi-nhuan-thuan\/#Co_so_phap_ly_Nghi_dinh_1322020ND-CP\" >Legal basis Decree 132\/2020\/ND-CP\u00a0<\/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\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Kinh_doanh_voi_chuc_nang_don_gian_la_gi\" >What is a simple function business?<\/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\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Khong_phat_sinh_doanh_thu_chi_phi_tu_hoat_dong_khai_thac_hoac_su_dung_tai_san_vo_hinh_la_gi\" >What is the absence of revenue or expense from the exploitation or use of intangible assets?<\/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-200-ty-va-ty-suat-loi-nhuan-thuan\/#Khai_niem_va_cong_thuc_ap_dung_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\" >Concept and formula for applying net profit margin according to Decree 132\/2020\/ND-CP<\/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-200-ty-va-ty-suat-loi-nhuan-thuan\/#Quy_tac_ap_dung_doanh_thu_duoi_200_ty_dong_va_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\" >Rules apply to revenue under VND 200 billion and net profit margin according to Decree 132\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#Luu_y_thuc_te\" >Practical note\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan\/#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-200-ty-va-ty-suat-loi-nhuan-thuan\/#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_Nghi_dinh_1322020ND-CP\"><\/span><b>Legal basis Decree 132\/2020\/ND-CP\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pursuant to 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> In case of revenue under 200 billion and net profit margin, the enterprise is responsible for declaring and determining the price of related transactions according to Appendix I but is exempted from preparing the dossier for determining the price of related transactions as follows:<\/span><\/p>\n<figure id=\"attachment_2198\" aria-describedby=\"caption-attachment-2198\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2198\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd tr\u01b0\u1eddng h\u1ee3p doanh thu d\u01b0\u1edbi 200 t\u1ef7 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-so-phap-ly-truong-hop-doanh-thu-duoi-200-ty-va-ty-suat-loi-nhuan-thuan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2198\" class=\"wp-caption-text\">Legal basis for cases of revenue under 200 billion and net profit margin<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cTaxpayers conducting business with simple functions, not generating revenue or expenses from the exploitation and use of intangible assets, with revenue of less than VND 200 billion, apply the net profit margin excluding interest expenses and corporate income tax (excluding the difference between revenue and expenses of financial activities) on net revenue, including the following areas:<\/span><\/p><\/blockquote>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400;\">Distribution: From 5% and up.<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400;\">Production: From 10% and up.<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400;\">Processing: From 15% and up.\u201d<\/span><\/p><\/blockquote>\n<\/li>\n<\/ul>\n<blockquote><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;\"> Article 19 of Decree 132\/2020\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP stipulating revenue under 200 billion and net profit margin, the legal basis is built to manage taxes for enterprises with related-party transactions, especially in cases of simple functional businesses. The regulation on revenue under 200 billion and net profit margin not only sets out the minimum profit margin for each field (distribution, production, processing) but also clearly defines the conditions of application, helping enterprises easily comply and limit tax risks. Before going into details of the rate, it is necessary to clarify the concept of &quot;taxpayers doing simple functional business&quot; and the absence of revenue and expenses from intangible assets to correctly understand the applicable subjects.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_doanh_voi_chuc_nang_don_gian_la_gi\"><\/span><b>What is a simple function business?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP describes this group as units that perform simple production or distribution functions, have no strategic decision-making power, create low added value, do not bear large inventory or market risks, and do not generate revenue or costs from exploitation.<\/span><i><span style=\"font-weight: 400;\">, <\/span><\/i><span style=\"font-weight: 400;\">use of intangible assets. In short, this is a distributor or manufacturer or processor that performs \u201ccontract work\u201d or simply resells goods without participating in the creation, exploitation, or protection of intangible assets (e.g., does not develop a brand, does not license intellectual property, does not receive royalty revenue).\u00a0<\/span><\/p>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> Custom manufacturing factory, no own brand or technology. Simply manufacturing according to contract.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_phat_sinh_doanh_thu_chi_phi_tu_hoat_dong_khai_thac_hoac_su_dung_tai_san_vo_hinh_la_gi\"><\/span><b>What is the absence of revenue or expense from the exploitation or use of intangible assets?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Intangible assets according to Vietnamese accounting standards (VAS 04) are assets that do not have a physical form but have a determined value (for example: patents, trademarks, copyrights, software, technical know-how, technology transfer contracts) - if the enterprise does not have revenue or expenses arising from licensing, leasing, royalties or similar activities, it is considered not to use intangible assets to generate revenue. This is a condition for applying the above standard rate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_cong_thuc_ap_dung_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Concept and formula for applying net profit margin according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP, the net profit margin does not include interest expenses and corporate income tax (CIT) on net revenue. That is, the net profit from production and business activities (excluding the difference between revenue and financial operating expenses) on net revenue.<\/span><\/p>\n<figure id=\"attachment_2199\" aria-describedby=\"caption-attachment-2199\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2199\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-thuc-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2199\" class=\"wp-caption-text\">Net profit margin formula according to Decree 132\/2020\/ND-CP<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The specific formula is as follows:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><b>Margin = Net earnings before interest and taxes \u00f7 Net sales<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">For example: Company A distributes fertilizers with net revenue of 100 million and net profit (before interest and tax) of 5 billion. From the formula, the ratio is 5%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thus, according to Decree 132\/2020\/ND-CP stipulating revenue under 200 billion and net profit margin, simple functional businesses will have to meet the minimum margin level for each field:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distribution from 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Produced from 10%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Machined from 15%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, to properly apply the regulations on revenue under 200 billion and net profit margin, businesses need to clearly understand the calculation and accounting rules in each case, especially when there are many fields of operation or revenue and expenses have not been separated.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_ap_dung_doanh_thu_duoi_200_ty_dong_va_ty_suat_loi_nhuan_thuan_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Rules apply to revenue under VND 200 billion and net profit margin according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize how to apply Decree 132\/2020\/ND-CP regulating revenue under 200 billion and net profit margin, below is a summary table of cases of accounting for revenue, expenses and principles of applying the corresponding net profit margin.<\/span><\/p>\n<figure id=\"attachment_2200\" aria-describedby=\"caption-attachment-2200\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2200\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"Quy t\u1eafc \u00e1p d\u1ee5ng doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-ap-dung-doanh-thu-duoi-200-ty-dong-va-ty-suat-loi-nhuan-thuan-theo-Nghi-dinh-132_2020_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2200\" class=\"wp-caption-text\">Rules apply to revenue under VND 200 billion and net profit margin according to Decree 132\/2020\/ND-CP<\/figcaption><\/figure>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Rules apply to revenue under 200 billion and net profit margin according to each accounting case<\/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>Accounting cases<\/b><\/td>\n<td style=\"text-align: center;\"><b>How to apply net profit margin<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Separately account for revenue and expenses in each area.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Apply net profit margin (excluding interest expense &amp; corporate income tax) on net revenue corresponding to each field.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Separately account for revenue but not separately account for costs in each field.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Allocate costs according to the revenue ratio of each area, then apply the corresponding net profit margin.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cannot account for revenue and expenses in each field separately.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Apply the net profit margin to the net revenue of the sector with the highest margin.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the table above, it can be seen that clearly accounting for revenue and expenses by field helps businesses easily apply the correct conditions of revenue under 200 billion and net profit margin according to Decree 132\/2020\/ND-CP, while reducing the risk of being determined by tax authorities during the inspection and examination process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_thuc_te\"><\/span><b>Practical note\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To effectively implement and avoid risks when applying Decree 132\/2020\/ND-CP regulating revenue under 200 billion and net profit margin, businesses need to pay attention to the following practical points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP stipulates that with revenue below 200 billion and net profit margin, enterprises must still declare the Associated Transactions Appendix and keep related records. According to Decree 132\/2020\/ND-CP, with revenue below 200 billion and profit margin, enterprises are exempted from preparing the Associated Transactions Pricing Document but are still required to declare according to the Appendix form.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the enterprise does not meet the standard ratio (for example, the manufacturer has a ratio &lt; 10%), it must prepare a Transfer Pricing Determination Document according to regulations to prove the allocation basis, reasonable costs, or accept to adjust taxable income when the tax authority inspects.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal accounting standards: to be safe, revenue\/expenses should be separated by field, explanatory documents should be kept (contracts, sales contracts, cost allocation minutes), and the cost allocation method should be presented if allocation is applied.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP stipulates that for revenue under 200 billion and net profit margin, enterprises are allowed to apply a simpler mechanism in determining tax obligations. However, taxpayers still need to control data, account transparently, keep records and prepare full explanations. Strict compliance with the regulations on declaration and records of related-party transactions not only helps limit the risk of inspection and collection but also contributes to improving the transparency and effectiveness of financial management of enterprises.<\/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;\">Compliance with Decree 132\/2020\/ND-CP stipulating revenue under 200 billion and net profit margin not only helps businesses ensure legal tax obligations but also builds a transparent reputation in financial management. However, to avoid the risk of inspection and collection, businesses need to perform separate accounting, strictly control data and store records according to regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For in-depth consultation and support during the process of preparing related-party transaction documents, businesses please contact us. <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a>. Timely and professional support will help businesses optimize costs, comply with the law and develop sustainably.<\/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 200 t\u1ef7 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0\u00a0 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p kinh doanh ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi th\u1ecfa 02 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2197,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2196","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\/2196","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=2196"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2196\/revisions"}],"predecessor-version":[{"id":2323,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2196\/revisions\/2323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2197"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}