{"id":2208,"date":"2025-10-03T03:06:53","date_gmt":"2025-10-03T10:06:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2208"},"modified":"2025-10-07T20:45:57","modified_gmt":"2025-10-08T03:45:57","slug":"thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/","title":{"rendered":"Businesses need to know: Time to prepare and submit documents for related-party transactions according to Decree 132\/2020\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The time for preparing and submitting related-party transaction dossiers is one of the important milestones that enterprises need to comply with when settling corporate income tax. According to Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, the time for preparing and submitting related-party transaction dossiers must be concurrent with tax settlement dossiers, no later than 90 days from the end of the fiscal year. Late submission or incorrect declaration not only puts enterprises at risk of collection and penalties, but also increases the risk of tax imposition during inspections. Grasping the deadline and preparing complete dossiers is an important step for enterprises to comply with the law and optimize safe tax obligations.<\/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\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Co_so_phap_ly_quy_dinh_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket\" >Legal basis for regulating the time for preparing and submitting related party transaction dossiers<\/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\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Cap_nhat_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket\" >Update the time of preparation and submission of related party transaction 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\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Thoi_gian_lap_ho_so_lien_ket\" >Time to create a link profile\u00a0<\/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\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Thoi_gian_nop_ho_so_giao_dich_lien_ket\" >Time for submitting documents for related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Tam_quan_trong_khi_hoan_thanh_dung_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket\" >The importance of timely completion and submission of related party transaction documents<\/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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Ho_so_kem_theo_khi_nop_ho_so_giao_dich_lien_ket\" >Documents to be attached when submitting related party transaction dossier\u00a0<\/a><\/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\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Hau_qua_khi_nop_cham_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket_hoac_khong_nop\" >Consequences of late submission of documents for preparing and submitting related-party transaction documents or failure to submit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_quy_dinh_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket\"><\/span><b>Legal basis for regulating the time for preparing and submitting related party transaction dossiers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To determine the exact time of preparation and submission of documents <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a>, businesses need to base on current legal documents. In particular, Decree 132\/2020\/ND-CP regulating tax management for businesses with related-party transactions, Decree 20\/2025\/ND-CP with important adjustments. These documents are the legal foundation for businesses to both comply with the deadline for submitting documents and minimize the risk of being collected and fined.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 18 of Decree 132\/2020\/ND-CP, the time for preparing and submitting related party transaction dossiers is stipulated at the same time as the deadline for submitting corporate income tax finalization dossiers, which is 90 days from the end of the fiscal year. This means that enterprises must fully prepare information on related party relationships, related party transactions and price determination dossiers to submit with the tax declaration on time. By Decree 20\/2025\/ND-CP, this provision continues to be supplemented and adjusted, especially regarding the subjects exempted from declaration and the principles for determining more transparent declaration obligations, helping to reduce the procedural burden for some groups of enterprises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Strictly adhering to the time limit for preparing and submitting related party transaction dossiers not only helps enterprises avoid the risk of administrative penalties but also minimizes the risk of tax assessment and collection when the tax authority inspects. This is an important requirement for enterprises to ensure compliance with the law while maintaining transparency in financial management and tax strategy.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket\"><\/span><b>Update the time of preparation and submission of related party transaction dossiers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To better understand the time to prepare and submit documents for related-party transactions, first of all, businesses need to know exactly when they must prepare documents for related-party transactions according to legal regulations.<\/span><\/p>\n<figure id=\"attachment_2210\" aria-describedby=\"caption-attachment-2210\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2210\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cap-nhat-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket.jpg\" alt=\"C\u1eadp nh\u1eadt th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cap-nhat-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cap-nhat-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cap-nhat-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cap-nhat-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Cap-nhat-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2210\" class=\"wp-caption-text\">Update the time of preparation and submission of related party transaction dossiers<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_lap_ho_so_lien_ket\"><\/span><b>Time to create a link profile\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to current regulations, the time for preparing related-party transaction dossiers is directly linked to the time for corporate income tax settlement. Specifically, enterprises with related-party relationships must prepare related-party transaction dossiers immediately upon performing tax settlement for the fiscal year. Preparing dossiers at this time is not only a mandatory requirement under Decree 132\/2020\/ND-CP, but also an important step to ensure transparency in determining costs, revenue and tax obligations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_nop_ho_so_giao_dich_lien_ket\"><\/span><b>Time for submitting documents for related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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>, the time for submitting the related party transaction dossier is linked to the deadline for submitting the annual corporate income tax (CIT) finalization dossier. Specifically, enterprises must submit the related party transaction dossier at the same time as the CIT finalization declaration, ensuring full and accurate submission to the tax authority. The final deadline is stipulated to be no later than 90 days from the end of the fiscal year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means that as soon as the enterprise completes the tax settlement dossier, the related party transaction dossier must also be prepared in parallel and submitted at the same time. If the enterprise submits late, does not submit or does not declare on time, it will be subject to administrative penalties and may also incur greater risks such as tax assessment or tax collection during the inspection and examination process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Complying with the deadline for submitting related party transaction dossiers not only helps businesses meet legal requirements, but also demonstrates transparency in tax administration, contributing to minimizing risks when tax authorities conduct inspections.<\/span><\/p>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> For the fiscal year ending December 31, 2024, the deadline for submitting the related party transaction declaration is March 30, 2025.\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tam_quan_trong_khi_hoan_thanh_dung_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket\"><\/span><b>The importance of timely completion and submission of related party transaction documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To better understand the meaning and practical value, below are some highlights on the importance of completing and submitting related party transaction dossiers on time:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mandatory legal obligations: The time for preparing and submitting related party transaction dossiers is clearly stipulated in Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, and enterprises are required to comply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid penalty risks: Violations of payment deadlines will be subject to penalties as prescribed by law, including fines, arrears and late payment interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize the risk of tax assessment: Paying on time helps businesses reduce the risk of tax assessment or collection measures being applied by tax authorities during inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensuring financial transparency: Compliance with regulations helps demonstrate transparency in cost management, revenue and tax obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimizing long-term tax strategy: Compliance from the beginning lays the foundation for businesses to effectively manage taxes, minimize disputes and support sustainable development.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Because the time for preparing and submitting documents for related-party transactions is crucial in complying with the law and limiting tax risks, enterprises not only need to ensure the deadline but also need to fully prepare the accompanying documents. This is the basis for proving the reasonableness and transparency of related-party transactions and is an important document when the tax authority conducts inspections and checks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_kem_theo_khi_nop_ho_so_giao_dich_lien_ket\"><\/span><b>Documents to be attached when submitting related party transaction dossier\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2211\" aria-describedby=\"caption-attachment-2211\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2211\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-kem-theo-khi-thuc-hien-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket.jpg\" alt=\"H\u1ed3 s\u01a1 k\u00e8m theo khi th\u1ef1c hi\u1ec7n th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-kem-theo-khi-thuc-hien-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-kem-theo-khi-thuc-hien-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-kem-theo-khi-thuc-hien-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-kem-theo-khi-thuc-hien-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-kem-theo-khi-thuc-hien-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2211\" class=\"wp-caption-text\">Documents attached when performing the time of preparation and submission of related party transaction dossiers<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To help businesses easily distinguish between cases that must declare and cases that are exempted from declaring transfer pricing documents, to carefully prepare documents and submit them within the prescribed time limit.<\/span><\/p>\n<blockquote><p><strong>See details:<\/strong><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\"> Cases of declaration and exemption from declaration of valuation dossier<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_khi_nop_cham_thoi_gian_lap_va_nop_ho_so_giao_dich_lien_ket_hoac_khong_nop\"><\/span><b>Consequences of late submission of documents for preparing and submitting related-party transaction documents or failure to submit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Decree 125\/2020\/ND-CP, the penalties for violations regarding the time of preparation and submission of related-party transaction dossiers are as follows.<\/span><\/p>\n<figure id=\"attachment_2212\" aria-describedby=\"caption-attachment-2212\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2212\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Hau-qua-khi-nop-cham-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-hoac-khong-nop.jpg\" alt=\"H\u1eadu qu\u1ea3 khi n\u1ed9p ch\u1eadm th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng n\u1ed9p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Hau-qua-khi-nop-cham-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-hoac-khong-nop.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Hau-qua-khi-nop-cham-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-hoac-khong-nop-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Hau-qua-khi-nop-cham-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-hoac-khong-nop-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Hau-qua-khi-nop-cham-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-hoac-khong-nop-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Hau-qua-khi-nop-cham-thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket-hoac-khong-nop-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2212\" class=\"wp-caption-text\">Consequences of late submission of documents for preparing and submitting related-party transaction documents or failure to submit<\/figcaption><\/figure>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cA fine from VND 8,000,000 to VND 15,000,000 shall be imposed for one of the following acts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submitting tax declaration documents 61 to 90 days past the prescribed deadline;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submitting tax declaration documents 91 days or more after the prescribed deadline but no tax payable arises;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not submitting tax return but no tax payable;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to submit appendices as prescribed in tax management regulations for enterprises with related transactions attached to corporate income tax settlement dossiers.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A fine of between VND 15,000,000 and VND 25,000,000 shall be imposed for the act of submitting a dossier more than 90 days after the deadline for submitting a tax declaration dossier, with tax payable arising and the taxpayer having paid the full amount of tax and late payment to the state budget before the tax authority announces the decision to conduct a tax audit or inspection or before the tax authority makes a record of the act of late submission of a tax declaration dossier as prescribed.\u201d<\/span><\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx?anchor=dieu_13\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Article 13 of Decree 125\/2020\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">In addition, if an enterprise fails to submit a dossier of related-party transactions or intentionally fails to fulfill its obligation to declare within the time limit for preparing and submitting a dossier of related-party transactions, the penalty will be very severe. According to the law on tax administration, an enterprise may be fined a percentage of the tax under-declared, usually 20% of the tax under-declared due to the act of not declaring or declaring incorrectly, leading to a lack of tax obligations. In addition, if the tax authority determines that there are signs of tax evasion, the penalty may be increased to 1-3 times the amount of tax evaded, along with additional collection and late payment fees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This shows that timely compliance with the preparation and submission of related party transaction declarations is very important for businesses to avoid unnecessary penalties and minimize risks during tax inspections.<\/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;\">It can be seen that timely compliance with the preparation and submission of related party transaction documents not only helps businesses avoid fines ranging from tens of millions of VND to the risk of being taxed, but also affirms transparency in financial management. To minimize risks and ensure safety during inspections, businesses should proactively prepare documents early, carefully review data and promptly update new regulations. If you want to have an effective compliance roadmap and a sustainable tax optimization strategy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Please contact us immediately. <\/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 consulted and accompanied by 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 style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1c quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed3ng th\u1eddi c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2209,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2208","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\/2208","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=2208"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2208\/revisions"}],"predecessor-version":[{"id":2260,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2208\/revisions\/2260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2209"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}