{"id":2339,"date":"2025-10-12T19:17:27","date_gmt":"2025-10-13T02:17:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2339"},"modified":"2025-10-12T19:17:27","modified_gmt":"2025-10-13T02:17:27","slug":"doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"Guidance for FDI enterprises to comply with related party transactions: Processes, errors and effective solutions 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">FDI enterprises comply <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> is becoming a vital factor in the context of Vietnam&#039;s tax authorities tightening control over transfer prices. FDI enterprises&#039; compliance with related-party transactions not only avoids the risk of collection and penalties, but also brings advantages in transparent management, optimizes legal profits and strengthens reputation with global partners. This article will provide detailed step-by-step instructions to help FDI enterprises comply with related-party transactions effectively, practically and 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-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_FDI_can_chu_dong_tuan_thu_giao_dich_lien_ket\" >Why do FDI enterprises need to proactively comply with 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\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Co_so_phap_ly_va_nguyen_tac_ap_dung\" >Legal basis and applicable principles<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Van_ban_phap_ly_trong_yeu\" >Important legal documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Ho_so_bat_buoc\" >Required documents\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Nguyen_tac_so_sanh_gia_thi_truong_Arms_Length_Principle\" >Arm&#039;s Length Principle<\/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\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Quy_trinh_tuan_thu_giao_dich_lien_ket_cho_doanh_nghiep_FDI\" >Related party transaction compliance process for FDI enterprises<\/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\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Nhung_sai_sot_pho_bien_khien_doanh_nghiep_FDI_bi_xu_phat\" >Common mistakes that cause FDI enterprises to be penalized<\/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\/doanh-nghiep-fdi-tuan-thu-giao-dich-lien-ket\/#Doanh_nghiep_FDI_tuan_thu_giao_dich_lien_ket_thong_qua_dich_vu_tu_van_chuyen_nghiep\" >FDI enterprises comply with related party transactions through professional consulting services<\/a><\/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\/doanh-nghiep-fdi-tuan-thu-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\/doanh-nghiep-fdi-tuan-thu-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=\"Vi_sao_doanh_nghiep_FDI_can_chu_dong_tuan_thu_giao_dich_lien_ket\"><\/span><b>Why do FDI enterprises need to proactively comply with related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In an increasingly transparent and strict tax environment, the question is no longer \u201cwhether to comply or not\u201d, but why FDI enterprises need to proactively comply with related party transactions from today. Below are the key reasons explaining why compliance is not only a legal obligation, but also a smart management strategy to help businesses develop sustainably:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Major financial risks: Incorrect determination of transfer pricing leads to tax arrears, penalties and late payment interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Operational and legal risks: Inspectors may require multiple layers of disclosure, from contracts, invoices to market comparison evidence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business reputation: Tax violations affect relationships with partners, banks and regulators.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reverse benefits: Good compliance helps optimize legal tax costs, make internal transactions transparent, and increase management capacity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To comply properly and avoid risks during the inspection process, it is most important for FDI enterprises to clearly understand the legal basis and applicable principles. This is the foundation that helps enterprises correctly determine the scope of obligations, prepare appropriate documents and ensure that all activities are transparent according to regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_nguyen_tac_ap_dung\"><\/span><b>Legal basis and applicable principles<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">FDI enterprises complying with related party transactions must first rely on a clear legal framework and international principles. Mastering this part helps enterprises correctly identify their obligations, avoid missing documents and have convincing arguments when explaining to tax authorities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Van_ban_phap_ly_trong_yeu\"><\/span><b>Important legal documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2341\" aria-describedby=\"caption-attachment-2341\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2341\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Van-ban-phap-ly-trong-yeu-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"V\u0103n b\u1ea3n ph\u00e1p l\u00fd tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p FDI tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Van-ban-phap-ly-trong-yeu-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Van-ban-phap-ly-trong-yeu-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Van-ban-phap-ly-trong-yeu-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Van-ban-phap-ly-trong-yeu-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Van-ban-phap-ly-trong-yeu-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2341\" class=\"wp-caption-text\">Important legal documents for FDI enterprises to comply with related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Below are the regulations and standards that FDI enterprises complying with related-party transactions need to grasp and apply correctly:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP on related-party transactions<\/span><\/a><span style=\"font-weight: 400;\"> is the main legal foundation together with Decree 20\/2025\/ND-CP amending and supplementing Decree 132\/2020\/ND-CP expanding the scope of regulation and detailed instructions of the General Department of Taxation and related Circulars to clarify the responsibility for declaration, record preparation and archiving obligations.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-quoc-te\/\"><span style=\"font-weight: 400;\">OECD Principles and BEPS<\/span><\/a><span style=\"font-weight: 400;\"> Transfer pricing is the reference standard when choosing a valuation method and performing market comparisons (benchmarking).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After having a clear understanding of the important legal documents that form the basis for determining tax obligations, the next step that FDI enterprises that comply with related party transactions need to take is to fully prepare the required documents as prescribed. This is the basis for proving the transparency and reasonableness of related party transactions when the tax authority conducts inspections and audits.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ho_so_bat_buoc\"><\/span><b>Required documents<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To fully meet the requirements of tax authorities and demonstrate compliance in each transaction, enterprises need to clearly understand the three types of records that must be prepared and kept according to regulations. Each type of record below plays a separate role, but all are important evidence to help FDI enterprises comply with related-party transactions effectively and transparently.<\/span><\/p>\n<figure id=\"attachment_2342\" aria-describedby=\"caption-attachment-2342\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2342\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-bat-buoc-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"H\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p FDI tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-bat-buoc-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-bat-buoc-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-bat-buoc-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-bat-buoc-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-bat-buoc-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2342\" class=\"wp-caption-text\">Mandatory documents for FDI enterprises to comply with related party transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File: Provides a comprehensive picture of the group&#039;s structure, operating strategy, internal pricing policies and major related party transactions. The Master File helps tax authorities understand the group&#039;s cross-border relationships and business strategy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local File: Details for each entity in Vietnam, to describe specific related party transactions, contracts, functional \u2013 risk \u2013 asset analysis, related financial statements and benchmarking. This is an essential file during inspection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Country Profit Margin Report (CbCR): Taxpayers that are the ultimate parent company in Vietnam with global consolidated revenue in the tax period of 18,000 billion or more are responsible for preparing CbCR in the Transfer Pricing Determination File.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For these documents to be truly valuable and accepted by tax authorities, FDI enterprises complying with related-party transactions need to correctly apply the arm&#039;s length principle, the core foundation to help determine the appropriate price, profit margin and pricing method for each related-party transaction.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguyen_tac_so_sanh_gia_thi_truong_Arms_Length_Principle\"><\/span><b>Arm&#039;s Length Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Below are the core points that FDI enterprises complying with related-party transactions need to pay attention to when analyzing and determining prices according to the comparison principle (Arm&#039;s Length Principle):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The basic principle is to compare internal transactions with comparable transactions between independent parties. This requires relevant market comparable data in terms of industry, size, geographic scope and time period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When a perfectly parallel transaction cannot be found, the business must clearly state the method of selection, the adjustments made and the limitations of the comparative data all need to be supported by evidence and reasonable arguments.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After understanding the legal basis, the documents to be prepared and the principles of market price comparison, the next step is to implement the compliance process in a systematic and practical manner. This is an important stage to help FDI enterprises comply with related party transactions, not only meeting legal requirements but also proactively controlling risks, standardizing data and being ready to explain when the tax authority conducts an inspection.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_tuan_thu_giao_dich_lien_ket_cho_doanh_nghiep_FDI\"><\/span><b>Related party transaction compliance process for FDI enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize and properly implement the process, below is a summary table of the steps to comply with related party transactions. This table fully summarizes everything from determining the related party relationship to archiving and explaining, helping FDI businesses comply with related party transactions systematically, effectively and in accordance with current regulations.<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<figure id=\"attachment_2344\" aria-describedby=\"caption-attachment-2344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2344\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1.jpg\" alt=\"Quy tr\u00ecnh doanh nghi\u1ec7p FDI tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-trinh-doanh-nghiep-FDI-tuan-thu-giao-dich-lien-ket-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2344\" class=\"wp-caption-text\">FDI enterprises&#039; process of compliance with related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\"><strong>Board:<\/strong> Related party transaction compliance process for FDI enterprises.<\/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>Step\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Act\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/\">Identify the relationship<\/a>\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Identify the parties having related relationships as prescribed\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">List of related parties with description of the nature of the transaction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure full identification of all relationships, including indirect ones, to avoid omissions when filing.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Classify transactions and choose a valuation method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Classify transactions and determine appropriate pricing methods<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Classification: Purchase and sale, service provision, internal loan,\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Determine the pricing method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Explain the reasons for choosing the method and data source for comparison<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Data collection and profiling<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare documents to prove the validity of the transaction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Record contracts, invoices, internal reports<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Functional, risk, asset analysis<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Prepare Local File and Master File as prescribed.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure that market price comparison data is clearly sourced, up-to-date and transparent.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">Declaration<\/a> and submit the application<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Complete the declaration and payment obligations on time<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Declare according to the prescribed form and submit the application on time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With CbCR, coordinate with the applicable parent corporation\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Keep electronic and hard copies.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Late or incomplete filing may result in administrative penalties or tax assessments.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Archive, review and be prepared for accountability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Establish a process for managing and responding to inspections.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Review records periodically (at least annually or when the structure changes).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Prepare a list of documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proactive preparation reduces collection risks and increases reliability.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Thus, the above process not only helps FDI enterprises control tax risks well but also demonstrates transparency and professionalism in internal financial management. Compliance with regulations on related-party transactions is not only an obligation, but also an important foundation for building trust with tax authorities and partners, while optimizing long-term operational efficiency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_khien_doanh_nghiep_FDI_bi_xu_phat\"><\/span><b>Common mistakes that cause FDI enterprises to be penalized<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize and proactively control risks in the process of declaring, preparing and storing records, below is a summary table of common errors when FDI enterprises comply with related-party transactions, along with actual consequences and specific penalties according to current regulations. This table helps businesses quickly identify weaknesses in the compliance process and have timely solutions before being subject to tax inspection.\u00a0<\/span><\/p>\n<p><b>Board: <\/b><span style=\"font-weight: 400;\">Common mistakes when FDI enterprises comply with related party transactions<\/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>Common mistakes<\/b><\/td>\n<td style=\"text-align: center;\"><b>Practical consequences<\/b><\/td>\n<td style=\"text-align: center;\"><b>Penalty level<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Failure to establish or delay in establishing related-party transaction records<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax authorities determine prices, profit margins or taxable income<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Risk of corporate income tax collection, loss of reputation and increased risks during inspection<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fine from 15 to 25 million VND if not preparing or preparing incomplete documents<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Additional penalty of 20% on the amount of tax collected if false declaration reduces tax<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Late payment penalty 0.03%\/day.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Using inappropriate market price comparison data\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax authorities reject pricing methods and re-determine profit margins.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vulnerable to additional collection and fines due to incorrect determination of market price<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The assessment profile lacks objectivity, reducing reliability.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fine from 8 to 15 million VND for false declaration of information\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penalty 20% on tax arrears\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">No updates to internal structure, supply chain or pricing policy changes.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The records do not reflect reality, and the transfer price is easily re-determined.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fine of 10 - 20 million VND if the application lacks information or is not updated correctly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">May be subject to 20 \u2013 25% corporate income tax on the difference in income.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lack of evidence to demonstrate the reasonableness of the transfer price<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax authorities may exclude internal costs without proven value added, adjusting taxable income upwards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Directly affects after-tax profit and the ability to enjoy tax incentives.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Difficult to explain.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fine of 15 - 25 million VND if not providing documents during inspection.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax authority may re-determine the price and adjust the taxable income upwards.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In general, the above errors are the main reasons why many FDI enterprises do not comply effectively with related-party transactions and face the risk of being collected or fined. Proactively reviewing, updating records and standardizing processes from the beginning not only helps to reduce compliance costs, but also demonstrates transparency and professionalism in tax administration.<\/span><\/p>\n<p><b>For example:<\/b><span style=\"font-weight: 400;\"> SMBC Bank (Japan) was charged over 70.7 billion VND during an inspection in Vietnam, including over 22.6 billion VND in VAT and over 48.05 billion VND in corporate income tax; and was fined 20% for false declaration (equivalent to 14.1 billion VND) and late payment (equivalent to 28.4 billion VND). The total amount of arrears, fines and late payment exceeded 113.28 billion VND.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/vietnambusinessinsider.vn\/dai-gia-nhat-ban-bi-thanh-tra-chi-ra-hang-loat-vi-pham-ve-thue-tai-viet-nam-a42072.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">SMBC Bank violates tax in Vietnam<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_tuan_thu_giao_dich_lien_ket_thong_qua_dich_vu_tu_van_chuyen_nghiep\"><\/span><b>FDI enterprises comply with related party transactions through professional consulting services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, most FDI enterprises do not have a deep understanding of the legal system and tax regulations in Vietnam, especially specific regulations on related-party transactions, declaration documents and principles of determining market prices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, cooperating with a specialized consulting unit not only helps businesses reduce internal pressure, but also ensures accuracy, updates and comprehensive compliance with regulations. <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a> along with related legal documents. This is also a solution to help businesses proactively prevent tax inspection risks, while improving transparency and reputation in financial management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Special, <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a> As a reliable choice with a team of experienced experts in the field of tax and related-party transactions, MAN \u2013 Master Accountant Network confidently supports businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review and assess compliance risks in Vietnam as well as meet OECD standards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish and update transaction records in a timely and accurate manner, ensuring data consistency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing strategy consulting, helping to optimize taxes and limit the risk of having taxable income determined<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business representatives work with tax authorities, ensuring legitimate rights and transparency in all stages of explanation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is not only a time- and cost-saving solution, but also a strategic step to help businesses improve transparency standards and strengthen trust with tax authorities.<\/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;\">FDI enterprises <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-giao-dich-lien-ket\/\">related party transaction compliance<\/a> Not only is it a mandatory requirement, but it is also a vital factor for FDI enterprises operating in Vietnam. Understanding the regulations, preparing complete documents and implementing the correct procedures helps enterprises avoid the risk of being taxed and administratively sanctioned, while demonstrating a commitment to transparency and sustainability in business operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, due to the complex legal nature and the need for in-depth understanding, many FDI enterprises have difficulty in self-implementation.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network now for advice and 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<\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> MAN \u2013 Master Accountant Network<\/b><\/a><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;\">Email: nguyenthikimngan@man.net.vn<\/span><\/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 nghi\u1ec7p FDI tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft \u0111ang tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Vi\u1ec7c doanh nghi\u1ec7p FDI tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 ph\u00f2ng tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t, m\u00e0 c\u00f2n mang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2340,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2339","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\/2339","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=2339"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2339\/revisions"}],"predecessor-version":[{"id":2345,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2339\/revisions\/2345"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2340"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}