{"id":2222,"date":"2025-10-05T02:36:40","date_gmt":"2025-10-05T09:36:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2222"},"modified":"2025-10-07T20:44:18","modified_gmt":"2025-10-08T03:44:18","slug":"nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/","title":{"rendered":"Highlights of Decree 132\/2020\/ND-CP on related-party transactions that businesses need to know"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">November 5, 2020, <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a> on related-party transactions was officially issued and took effect from December 20, 2020, marking an important turning point in tax management for enterprises with related-party transactions in Vietnam. The Decree stands out with notable points such as expanding the scope of related parties, updating the method of determining the price of related-party transactions based on the principle of independent transactions, adjusting the threshold to control interest expenses and adding cases of exemption from preparing a dossier to determine the price of related-party transactions. Compliance with Decree 132\/2020\/ND-CP on related-party transactions helps enterprises optimize tax benefits, reduce legal risks, and increase transparency in financial management.<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Nhung_diem_noi_bat_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Highlights of Decree 132\/2020\/ND-CP on related-party transactions<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Regulations on related parties according to Decree 132\/2020\/ND-CP on related transactions<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\" >Decree 132\/2020\/ND-CP on related-party transactions adds cases with related parties<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\" >Decree 132\/2020\/ND-CP on related-party transactions regulates loan interest expenses<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\" >Add objects not subject to interest expense control threshold<\/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\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Quy_dinh_moi_ve_lap_va_nop_bao_cao_bien_loi_nhuan_quoc_gia_CbCR\" >New regulations on preparation and submission of national profit margin report (CbCR)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_dat_tai_Viet_Nam\" >The ultimate parent company is located in Vietnam.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/#Cong_ty_me_toi_cao_tai_nuoc_ngoai\" >Overseas ultimate parent company<\/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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp-ve-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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp-ve-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=\"Nhung_diem_noi_bat_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Highlights of Decree 132\/2020\/ND-CP on related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Among the highlights of Decree 132\/2020\/ND-CP on <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a>, one of the most important and most concerned changes is the regulation on related parties. These regulations not only expand the scope of identifying related parties but also detail how to identify control and management relationships between enterprises, thereby creating a transparent and fair legal basis for tax management of related-party transactions.<\/span><\/p>\n<blockquote><p><b>See details:<\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/\"><span style=\"font-weight: 400;\"> Affiliated relationships according to Decree 132\/2020\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_cac_ben_co_moi_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Regulations on related parties according to Decree 132\/2020\/ND-CP on related transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Previously at <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188522\" rel=\"nofollow noopener\" target=\"_blank\">Decree 20\/2017\/ND-CP<\/a> While Decree 132\/2020\/ND-CP only stipulates the scope of related-party transactions as transactions in business activities, it now expands the scope of related-party transactions to include:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<figure id=\"attachment_2224\" aria-describedby=\"caption-attachment-2224\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2224\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket.jpg\" alt=\"Quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-dinh-cac-ben-co-moi-quan-he-lien-ket-theo-Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2224\" class=\"wp-caption-text\">Regulations on related parties according to Decree 132\/2020\/ND-CP on related transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buy, sell, exchange, rent, lease, borrow, lend, transfer, assign goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing services between related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrow, lend, provide financial services, financial security.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other financial instruments used between related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buy, sell, exchange, rent, lease, borrow, lend, transfer, assign tangible and intangible assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agreement to buy, sell, and share resources such as assets, capital, and labor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sharing costs among related parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After clearly defining the types of transactions within the scope of related parties, Decree 132\/2020\/ND-CP on related party transactions also adds many specific cases of related parties. These additions help expand the scope of application, while creating a clear and transparent legal basis for tax management and determining transaction prices between related parties.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_bo_sung_them_truong_hop_voi_cac_ben_lien_ket\"><\/span><b>Decree 132\/2020\/ND-CP on related-party transactions adds cases with related parties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">While Decree 20\/2017\/ND-CP only mentions 10 cases of related relationships, Decree 132\/2020\/ND-CP on related transactions adds 01 case, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises have transactions of transferring or receiving the transfer of at least 251 TP3T of capital contributions of the enterprise&#039;s owner during the tax period; borrowing or lending at least 101 TP3T of capital contributions of the owner at the time of the transaction during the tax period with individuals operating or controlling the enterprise or with individuals in one of the relationships prescribed in Point g, Clause 2, Article 5 of Decree 132\/2020\/ND-CP on related-party transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP on related-party transactions continues to provide regulations on interest expenses to ensure transparency and fairness in determining taxable profits. These regulations not only limit interest expenses related to related-party transactions but also provide guidance on how to handle expenses exceeding the control threshold, helping businesses optimize tax benefits and reduce legal risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket_quy_dinh_ve_chi_phi_lai_vay\"><\/span><b>Decree 132\/2020\/ND-CP on related-party transactions regulates loan interest expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><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> Regarding related-party transactions, there have been important adjustments related to interest expenses, to ensure transparency, fairness and compliance with international practices in tax management. Specifically:<\/span><\/p>\n<figure id=\"attachment_2225\" aria-describedby=\"caption-attachment-2225\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2225\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-ve-chi-phi-lai-vay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2225\" class=\"wp-caption-text\">Decree 132\/2020\/ND-CP on related-party transactions regulates loan interest expenses<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Raising the limit on interest expenses from 20% to 30%: Previously, Decree 20\/2017\/ND-CP allowed enterprises to deduct interest expenses up to 20% of EBITDA, but Decree 132\/2020\/ND-CP on related-party transactions has increased this ratio to 30%, creating more favorable conditions for enterprises in balancing their finances, while still maintaining the limit to avoid abusing interest expenses to reduce tax obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowing deduction of interest expenses after deducting deposit and loan interest: When calculating interest expenses, enterprises are allowed to calculate based on the actual loan interest after deducting deposit interest or interest from other loans. This regulation helps accurately reflect the actual financial costs arising from related transactions, improving transparency and compliance with tax laws.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carrying over interest expenses exceeding the control threshold to the following tax years: If interest expenses exceed the control threshold 30%, the excess is not eliminated but carried over to the following tax years, helping businesses optimize interest expenses over time, while ensuring compliance with the provisions of Decree 132\/2020\/ND-CP on related-party transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These regulations demonstrate the efforts of tax authorities to balance the interests of enterprises and the obligation to comply with the law, while creating a clear and transparent legal basis for related-party transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_doi_tuong_khong_ap_dung_nguong_khong_che_chi_phi_lai_vay\"><\/span><b>Add objects not subject to interest expense control threshold<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To clarify the differences between Decree 132\/2020\/ND-CP on related-party transactions and the previous Decree 20, especially on loans recognized within the scope of related-party transactions, the table below summarizes important additions. These changes not only expand the scope of legal loans but also create a clear and transparent legal basis for tax management for enterprises participating in development loan programs, national target programs and social welfare projects.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Decree 132\/2020\/ND-CP on related-party transactions adds subjects not subject to control threshold.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 262px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px; text-align: center; width: 19.0395%;\"><b>Decree 20\/2017\/ND-CP<\/b><\/td>\n<td style=\"height: 78px; text-align: center; width: 80.2744%;\"><b>Decree 132\/2020\/ND-CP<\/b><\/td>\n<\/tr>\n<tr style=\"height: 184px;\">\n<td style=\"height: 184px; width: 19.0395%;\"><span style=\"font-weight: 400;\">Not specified for the stated subject.<\/span><\/td>\n<td style=\"height: 184px; width: 80.2744%;\"><span style=\"font-weight: 400;\">Official development assistance (ODA) loans and preferential loans from the Government are implemented in the form of the Government borrowing from foreign countries and re-lending to businesses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Loans to implement national target programs (new rural programs, sustainable poverty reduction).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Loans for investment in programs and projects implementing the State&#039;s social welfare policies (resettlement housing, housing for workers, students, social housing and other public welfare projects).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the comparison table above, it can be seen that Decree 132\/2020\/ND-CP on related-party transactions has expanded the scope of recognized loans compared to the previous Decree 20. These additions not only help businesses participating in development loan programs, national target programs or social welfare projects to be legally included in related-party transactions, but also increase transparency and fairness in tax management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_lap_va_nop_bao_cao_bien_loi_nhuan_quoc_gia_CbCR\"><\/span><b>New regulations on preparation and submission of national profit margin report (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the content of regulations on preparing and submitting cross-border profit reports (CbCR), Decree 132\/2020\/ND-CP also provides specific requirements for the case of a parent company located in Vietnam and a parent company located abroad, to ensure transparency of tax and profit information.<\/span><\/p>\n<figure id=\"attachment_2226\" aria-describedby=\"caption-attachment-2226\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2226\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh l\u1eadp b\u00e1o c\u00e1o bi\u00ean l\u1ee3i nhu\u1eadn qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-132_2020_ND-CP-ve-giao-dich-lien-ket-quy-dinh-lap-bao-cao-bien-loi-nhuan-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2226\" class=\"wp-caption-text\">Decree 132\/2020\/ND-CP on related-party transactions stipulates the preparation of national profit margin reports<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_dat_tai_Viet_Nam\"><\/span><b>The ultimate parent company is located in Vietnam.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP on related party transactions, in case the parent company located in Vietnam has a global consolidated revenue in the tax period of VND 18,000 billion or more, it is obliged to prepare a Country-by-Country Profit Report (CbCR) and submit it to the tax authority within 12 months from the end of the fiscal year. This is an important new point, because Decree 20\/2017\/ND-CP previously did not have provisions on this obligation.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cong_ty_me_toi_cao_tai_nuoc_ngoai\"><\/span><b>Overseas ultimate parent company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP on related party transactions, the obligation to submit Country-by-Country Report (CbCR) for the case of the ultimate parent company located abroad is regulated quite detailed. The table below will clearly summarize the cases of non-mandatory submission and mandatory submission for businesses to easily compare and comply.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Cases where CbCR must and must not be submitted according to Decree 132\/2020\/ND-CP on related party transactions.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 344px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Decree 132\/2020\/ND-CP<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Not required to submit<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Enterprises in Vietnam are not required to file CbCR if the Vietnamese tax authorities can receive the report through the automatic exchange of information (AEOI) mechanism with the country or territory where the ultimate parent company is resident.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 208px;\">\n<td style=\"height: 208px;\"><span style=\"font-weight: 400;\">Required submission<\/span><\/td>\n<td style=\"height: 208px;\"><span style=\"font-weight: 400;\">The country\/territory where the ultimate parent company resides has an international tax agreement with Vietnam but does not have an agreement from the competent authority at the time of the report submission deadline.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The country\/territory where the ultimate parent company resides has an Agreement between the Competent Authorities and Vietnam but has suspended the information exchange mechanism or cannot automatically provide it to Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case a foreign corporation has more than one subsidiary in Vietnam, the ultimate parent company must notify the Vietnamese tax authority in writing of the subsidiary designated to submit CbCR on behalf of the corporation.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above table, it can be seen that Decree 132\/2020\/ND-CP on related-party transactions has very specific regulations on the obligation to submit Country-by-Country Reports (CbCR) in the case of a parent company located abroad. Clearly defining when enterprises in Vietnam are not required to submit and when they must submit helps ensure transparency, consistency with international standards and limit tax evasion. Enterprises need to have a firm grasp of these regulations to avoid the risk of being penalized and proactively develop an effective compliance strategy.<\/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;\">In general, Decree 132\/2020\/ND-CP on related-party transactions has brought about many important changes compared to the previous Decree 20, from expanding the definition of related parties, specifying the scope of regulated transactions, adjusting regulations on controlling loan interest expenses, to adding specific loans and strict regulations on the obligation to submit Country-by-Country Profit Reports (CbCR). These new points not only help the Vietnamese legal system approach international standards, but also enhance transparency, limit transfer pricing behavior and ensure fairness among enterprises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, this comes with stricter compliance requirements: businesses need to prepare complete documents, clear evidence and effective tax management strategies to avoid the risk of being taxed or penalized. In the context of deep integration, proactively updating regulations and timely implementation is the key to helping businesses minimize risks, optimize tax obligations and maintain sustainable reputation in the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enterprises looking for companion solutions in consulting, reviewing related-party transaction records and tax compliance management, please connect now with us. <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a> to receive comprehensive and dedicated support.<\/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>Ng\u00e0y 05\/11\/2020, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/12\/2020, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Ngh\u1ecb \u0111\u1ecbnh n\u1ed5i b\u1eadt v\u1edbi c\u00e1c \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 m\u1edf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2222","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\/2222","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=2222"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2222\/revisions"}],"predecessor-version":[{"id":2258,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2222\/revisions\/2258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2223"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}