{"id":2346,"date":"2025-10-12T19:42:41","date_gmt":"2025-10-13T02:42:41","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2346"},"modified":"2025-10-12T19:42:41","modified_gmt":"2025-10-13T02:42:41","slug":"doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"How do SMEs comply with related-party transactions to avoid being taxed and administratively fined in 2025?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">SMEs complying with related party transactions is no longer a choice, but a mandatory obligation. Many small and medium enterprises unintentionally violate the regulations due to a lack of understanding of the provisions of Decree 132\/2020\/ND-CP and related documents, leading to the risk of tax arrears and administrative penalties. The following article will share information to help SMEs identify related party transactions, prepare standard documents and optimize taxes.<\/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-sme-tuan-thu-giao-dich-lien-ket\/#Doanh_nghiep_SME_co_phat_sinh_giao_dich_lien_ket_hay_khong\" >Do SMEs have 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-sme-tuan-thu-giao-dich-lien-ket\/#5_tieu_chi_thuc_te_de_nhan_dien_doanh_nghiep_co_giao_dich_lien_ket\" >5 practical criteria to identify businesses with related-party transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/#Nghia_vu_tuan_thu_cua_doanh_nghiep_SME\" >Compliance obligations of SMEs<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/#Khai_bao_thong_tin_giao_dich_lien_ket\" >Declare related transaction information\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-sme-tuan-thu-giao-dich-lien-ket\/#Lap_va_luu_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Establish and maintain transfer pricing records<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/#Cung_cap_ho_so_khi_co_quan_thue_yeu_cau\" >Provide documents when requested by tax authorities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/#Nguong_mien_tru_va_luu_y_cho_SME\" >Exemption thresholds and notes for SMEs\u00a0<\/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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/#Nhung_sai_sot_pho_bien_trong_thuc_te\" >Common mistakes in practice<\/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-sme-tuan-thu-giao-dich-lien-ket\/#4_buoc_giup_doanh_nghiep_SME_tuan_thu_giao_dich_lien_ket\" >4 steps to help SMEs comply with related party transactions\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-tuan-thu-giao-dich-lien-ket\/#Giai_phap_ho_tro_doanh_nghiep_SME_tuan_thu_giao_dich_lien_ket\" >Solutions to support SMEs in complying with related party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-sme-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=\"Doanh_nghiep_SME_co_phat_sinh_giao_dich_lien_ket_hay_khong\"><\/span><b>Do SMEs have related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP, <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> are transactions arising between related parties in the production and business process (buying and selling goods, providing services, borrowing, guaranteeing, transferring assets, sharing costs, etc.). <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a> (and amendments and supplements to Decree 20\/2025\/ND-CP) clearly stipulates the scope, obligations to declare, prepare records and responsibilities to provide documents when requested by tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, if an SME has a transaction with a party that has an affiliated relationship according to the Decree, the SME complying with the affiliated transaction must determine if it falls under the transaction conditions according to Decree 132\/2020\/ND-CP and then make a declaration according to the regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_tieu_chi_thuc_te_de_nhan_dien_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>5 practical criteria to identify businesses with related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below are the criteria that SMEs should review. If they meet one or more criteria, there is a high possibility of related party transactions:<\/span><\/p>\n<figure id=\"attachment_2348\" aria-describedby=\"caption-attachment-2348\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2348\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/5-tieu-chi-thuc-te-de-nhan-dien-doanh-nghiep-SME-co-giao-dich-lien-ket.jpg\" alt=\"5 ti\u00eau ch\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 nh\u1eadn di\u1ec7n doanh nghi\u1ec7p SME c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/5-tieu-chi-thuc-te-de-nhan-dien-doanh-nghiep-SME-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/5-tieu-chi-thuc-te-de-nhan-dien-doanh-nghiep-SME-co-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/5-tieu-chi-thuc-te-de-nhan-dien-doanh-nghiep-SME-co-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/5-tieu-chi-thuc-te-de-nhan-dien-doanh-nghiep-SME-co-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/5-tieu-chi-thuc-te-de-nhan-dien-doanh-nghiep-SME-co-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2348\" class=\"wp-caption-text\">5 practical criteria to identify SMEs with related-party transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Common owner or manager: Company A and B have the same individual or organization holding at least 25% controlling shares or the same board of directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dominance of personnel or decision-making: One party appoints members of the executive management <\/span><span style=\"font-weight: 400;\">or holds control of another enterprise provided that the number of members appointed by the first enterprise accounts for more than 50% of the total number of members of the executive board or holds control of the second enterprise; or a member appointed by the first enterprise has the right to decide on the financial policies or business operations of the second enterprise<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Notable financial transactions: Borrowing \u2013 lending, guarantees, cost sharing,\u2026 with non-market terms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract or order: Providing services, transferring goods, renting machinery between companies in the same system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unusual trading conditions: Prices significantly lower or higher than market, unusual payment terms, or undisclosed agreements.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To understand why the above signs are considered the basis for determining which category a business belongs to. <\/span><\/p>\n<blockquote><p><strong>See also: <\/strong><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<p><b>For example:<\/b><span style=\"font-weight: 400;\"> An SME borrows 5 billion from its parent company with an interest rate of 31 TP3T\/year while the equivalent market interest rate is 81 TP3T\/year. This loan shows signs of not following market conditions. Once it is determined to be an affiliated transaction, the SME that complies with the affiliated transaction must make a declaration according to the Appendix form and keep relevant documents.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_cua_doanh_nghiep_SME\"><\/span><b>Compliance obligations of SMEs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the obligations correctly helps businesses avoid violations, but to meet the standards, SMEs must comply with related-party transactions step by step to ensure accuracy and compliance with regulations.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khai_bao_thong_tin_giao_dich_lien_ket\"><\/span><b>Declare related transaction information<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Any enterprise that has transactions with related parties must declare information on related relationships and related transactions according to Appendix I Form 01 attached to the Corporate Income Tax Finalization Declaration. Complete declaration helps tax authorities quickly assess the scope of related transactions of the enterprise.<\/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\/\">Declare related party transactions on the accounting system according to Decree 132\/2020\/ND-CP<\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Lap_va_luu_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Establish and maintain transfer pricing records<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When an associated transaction occurs within the scope of regulation, the enterprise must prepare a dossier to determine the price of the associated transaction (National dossier) including: Transaction description, price determination method, market comparison data, contract, evidence of cost allocation, related financial reports. This dossier must be kept at the company&#039;s headquarters and ready to be presented when requested by the tax authority.<\/span><\/p>\n<blockquote><p><strong>See details:<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/\">Time to prepare and submit the affiliated transaction dossier<\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Cung_cap_ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>Provide documents when requested by tax authorities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Taxpayers are responsible for maintaining and providing complete records, documents, figures and vouchers related to related-party transactions when requested by the Tax Authority to prove the conditions, methods and conclusions of price determination. Failure to have records or records with insufficient basis will increase the risk of being subject to collection, income adjustment and administrative sanctions.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nguong_mien_tru_va_luu_y_cho_SME\"><\/span><b>Exemption thresholds and notes for SMEs<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In fact, if an SME falls into one of the cases exempted from preparing a Transfer Pricing Document according to Decree 132\/2020\/ND-CP on related transactions, the enterprise is exempted from preparing it, but must still declare it in Appendix I according to regulations and keep relevant documents if necessary for explanation.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Note: Decree 20\/2025\/ND-CP on related party transactions officially takes effect on March 27, 2025 and applies from the 2024 tax period, so SME enterprises need to review the corresponding tax period before determining exemption conditions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_trong_thuc_te\"><\/span><b>Common mistakes in practice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pursuant to Decree 125\/2020\/ND-CP and guidance of the General Department of Taxation, violations of the obligation to declare and prepare related-party transaction records may be subject to specific penalties as follows:<\/span><\/p>\n<figure id=\"attachment_2349\" aria-describedby=\"caption-attachment-2349\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2349\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-trong-thuc-te-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn trong th\u1ef1c t\u1ebf doanh nghi\u1ec7p SME 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\/Nhung-sai-sot-pho-bien-trong-thuc-te-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-trong-thuc-te-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-trong-thuc-te-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-trong-thuc-te-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-pho-bien-trong-thuc-te-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2349\" class=\"wp-caption-text\">Common mistakes in practice of SMEs complying with related party transactions<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late submission of declaration of related party transactions: <\/span><span style=\"font-weight: 400;\">Enterprises with related-party transactions that do not submit the appendices as prescribed on tax management for enterprises with related-party transactions with corporate income tax settlement dossiers shall be fined from VND 8,000,000 to VND 15,000,000. Fines from VND 15,000,000 to VND 25,000,000 shall be imposed for the act of submitting tax declaration dossiers more than 90 days after the deadline for submitting tax declaration dossiers (<\/span><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thoi-gian-lap-va-nop-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Time of preparation and submission of related party transaction dossiers<\/span><\/a><span style=\"font-weight: 400;\"> to understand the timeframe for preparation and submission)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fine 20% on the amount of under-declared tax for the act of false declaration leading to under-declaration of tax payable or increase in the amount of tax exempted, reduced or refunded for related party transactions but the taxpayer has prepared a dossier to determine market price or has prepared and sent to the tax authority the appendices according to regulations on tax management for enterprises with related party transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, for SMEs to effectively comply with related party transactions, the first thing is not only to declare on time, but also to prepare documents to prove market prices in a systematic manner, with an independent database and to be consulted by a unit with in-depth expertise and practical experience.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_buoc_giup_doanh_nghiep_SME_tuan_thu_giao_dich_lien_ket\"><\/span><b>4 steps to help SMEs comply with related party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2350\" aria-describedby=\"caption-attachment-2350\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2350\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/4-buoc-giup-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-en-ket.jpg\" alt=\"4 b\u01b0\u1edbc gi\u00fap doanh nghi\u1ec7p SME tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\u00a0\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/4-buoc-giup-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-en-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/4-buoc-giup-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-en-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/4-buoc-giup-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-en-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/4-buoc-giup-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-en-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/4-buoc-giup-doanh-nghiep-SME-tuan-thu-giao-dich-lien-ket-en-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2350\" class=\"wp-caption-text\">4 steps to help SMEs comply with related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To help SMEs comply with transfer pricing in a practical and immediately deployable way, here is a summary of the core 4-step process. Each step includes specific objectives and actions, helping businesses control the entire compliance process, from data collection to periodic reviews.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> 4-step process for SMEs to 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>Step\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>Specific content and actions<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Collect internal transaction data<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fully identify related parties and related transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Make a list of transactions: partner name, relationship, transaction type, value, conditions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Collect contracts, invoices, minutes, quotes, negotiation emails.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mark transactions with \u201cunusual\u201d conditions (lower than market price, unreasonable offer).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Determine the method of comparing market prices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate that the transaction price is in line with market principles (arm&#039;s length)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Select the appropriate comparison method: CUP, RPM, TNMM\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Find independent comparative data (quotes, industry reports, trade data).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Make reasonable adjustments for differences.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Analyze and prepare documents according to regulations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare complete and well-founded transaction price determination documents.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare documents including: business description, transaction description, valuation method, comparative data, conclusion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Declare Appendix I Form 01, submit with corporate income tax finalization declaration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Check for consistency with accounting records and financial statements.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Periodic review and policy update<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Maintain continuous compliance, avoid errors when changes occur<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Periodically review (at least annually) transaction lists, comparison data, and records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Update new regulations<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Correctly implementing the above 4 steps helps SMEs comply with related party transactions systematically \u2013 from data collection, market price comparison, standard documentation preparation to periodic review. This not only reduces the risk of tax arrears and administrative fines, but also enhances the reputation and financial transparency of the enterprise.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_ho_tro_doanh_nghiep_SME_tuan_thu_giao_dich_lien_ket\"><\/span><b>Solutions to support SMEs in complying with related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, despite having a clear understanding of the process and obligations, not all businesses have enough resources to fully implement them. Especially for SMEs that comply with related-party transactions, the difficulty often lies in the lack of in-depth expertise in tax, especially related-party transactions, limitations in comparative analysis of market prices and the lack of a standardized record-keeping system. These factors make businesses vulnerable to risks when being inspected, collected or fined for late payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, SME enterprises cooperate with professional consulting units to optimize time, costs and ensure compliance with legal regulations. MAN \u2013 Master Accountant Network is confident to be the leading prestigious unit in the field of tax \u2013 auditing, especially specializing in the field of related-party transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With a team of experts knowledgeable in both domestic regulations and international practices, <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network <\/a>Not only does it support businesses in reviewing, establishing and storing standard records, but it also helps build appropriate internal processes for SMEs to proactively and effectively comply with related-party transactions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">SMEs\u2019 compliance with related party transactions is not only a mandatory obligation but also an important factor to ensure transparency and sustainable development. An effective compliance process needs to be implemented systematically, from identifying related party relationships, collecting data, comparing market prices, to creating and maintaining legally compliant records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A sound compliance strategy today will lay the foundation for transparent, sustainable business development and build trust with regulators in the future.<\/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 SME tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn, m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf v\u00f4 t\u00ecnh vi ph\u1ea1m do ch\u01b0a am hi\u1ec3u s\u00e2u v\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan , d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2346","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\/2346","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=2346"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2346\/revisions"}],"predecessor-version":[{"id":2351,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2346\/revisions\/2351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2347"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}