{"id":2352,"date":"2025-10-12T20:10:23","date_gmt":"2025-10-13T03:10:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2352"},"modified":"2025-10-12T20:10:23","modified_gmt":"2025-10-13T03:10:23","slug":"ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"What do FDI enterprises need to know about the dossier for determining prices in compliance with related-party transactions according to Decree 132\/2020\/ND-CP?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Compliance pricing documentation <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> According to Decree 132\/2020\/ND-CP, it is becoming a mandatory requirement for all businesses. <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/\">affiliated relationship<\/a>, especially in the context of tax authorities increasing inspection and audit of transfer prices. Building and maintaining standard records not only helps businesses demonstrate compliance and avoid the risk of penalties, but also serves as a foundation to strengthen reputation and financial transparency in tax management strategies.<\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_la_gi\" >What is a transfer pricing compliance dossier?<\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Thanh_phan_chi_tiet_ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\" >Detailed components of the dossier for determining transfer pricing compliance<\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Thoi_diem_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\" >Time to prepare the dossier to determine the price in compliance with related party transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Truong_hop_duoc_mien_ke_khai_thi_co_duoc_mien_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_hay_khong\" >In case of exemption from declaration, is there exemption from preparing a dossier to determine price in compliance with related party transactions?<\/a><\/li><\/ul><\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Nghia_vu_luu_tru_va_xuat_trinh_Ho_so_khi_co_quan_thue_yeu_cau\" >Obligation to store and present Records when requested by tax authorities<\/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\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#_Cac_sai_sot_thuong_gap_trong_lap_Ho_so_xac_dinh_gia_va_cach_khac_phuc\" >\u00a0Common mistakes in preparing valuation documents and how to fix them<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/#Doanh_nghiep_co_the_bi_phat_gi_neu_khong_lap_dung_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\" >What penalties can an enterprise face if it fails to properly prepare a Transfer Pricing Compliance Document?<\/a><\/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\/ho-so-xac-dinh-gia-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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-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=\"Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_la_gi\"><\/span><b>What is a transfer pricing compliance dossier?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The dossier for determining prices in compliance with related-party transactions is a collection of documents, vouchers, data and analytical information established by related-party enterprises to prove that the determination of transaction prices between related parties is carried out according to the principle of independent transactions, that is, prices and conditions must be equivalent to transactions between independent parties in the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a>, the price determination dossier in compliance with related party transactions is important legal evidence to help businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demonstrate the reasonableness and honesty of transfer pricing;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the risk of being adjusted or collected by tax authorities due to suspected transfer pricing;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure compliance with tax management regulations for related party transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A transfer pricing compliance dossier consists of three main parts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\">Local file<\/a>: Describe the operations, analyze the functions, assets, risks and valuation methods of enterprises in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\">Master file<\/a>: Presents corporate structure, value chain strategy and internal pricing policy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\">Country-by-Country Reporting (CbCR)<\/a>: Report on the allocation of income, taxes and operations by country for multinational corporations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The transfer pricing compliance dossier is a \u201ctax shield\u201d that helps businesses protect transparency, prevent transfer pricing risks and demonstrate management capacity in compliance with international standards.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_phan_chi_tiet_ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\"><\/span><b>Detailed components of the dossier for determining transfer pricing compliance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pursuant to Clause 4, Article 18 of Decree 132\/2020\/ND-CP stipulating the rights and obligations of taxpayers in declaring and determining transfer pricing in compliance with related party transactions:<\/span><\/p>\n<figure id=\"attachment_2354\" aria-describedby=\"caption-attachment-2354\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2354\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Th\u00e0nh ph\u1ea7n chi ti\u1ebft h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thanh-phan-chi-tiet-ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2354\" class=\"wp-caption-text\">Detailed components of the dossier for determining transfer pricing compliance<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u201cTaxpayers are responsible for keeping and providing Transfer Pricing Records, which include information, documents, and voucher data, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information on related parties and related transactions according to Appendix I issued with Decree 132\/2020\/ND-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The National File (Local File) is information on related-party transactions, policies and pricing methods for transactions established and stored at the taxpayer&#039;s headquarters according to the list of information and document contents specified in Appendix II issued with this Decree;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Master File is information on the business activities of a multinational corporation, policies and methods for determining the group&#039;s transfer pricing globally, income allocation policies and allocation of activities and functions in the group&#039;s value chain according to the list of information and document contents specified in Appendix III issued with this Decree;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">National profit margin report (CbCR) of the ultimate parent company as prescribed in Clause 5 of this Article and Appendix IV issued with this Decree.\u201d\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After fully identifying the three types of related party transaction compliance records, including the National Records, Global Records and Country-by-Country Profit Report, enterprises need to pay special attention to the time of preparing and storing records, because this is an important factor determining the validity and ability to respond when tax authorities conduct inspections and audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\"><\/span><b>Time to prepare the dossier to determine the price in compliance with related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Clause 6, Article 18 of Decree 132\/2020\/ND-CP, the time to prepare the dossier for determining prices in compliance with related-party transactions is stipulated as follows:\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cThe dossier for determining prices in compliance with related-party transactions is prepared before the time of declaring and finalizing annual corporate income tax and must be kept and presented upon request of the Tax Authority. When the Tax Authority conducts an inspection or examination of a taxpayer, the deadline for providing the dossier for determining prices in compliance with related-party transactions as prescribed in the Law on Inspection shall be from the time of receiving the request for information.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The dossier for determining transfer pricing complies with the provisions of the law on tax administration and the information, documents and certificates provided by taxpayers to the Tax Authority in accordance with the provisions of the law on tax administration. The data, documents and papers used as the basis for analysis, comparison and determination of transfer pricing must clearly state their origin. In case the data of independent comparable entities is accounting data, taxpayers are responsible for storing and providing it to the Tax Authority in soft copy, in spreadsheet form.\u201d<\/span><\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library\u00a0<\/span><\/a><\/p><\/blockquote>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_thi_co_duoc_mien_lap_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket_hay_khong\"><\/span><b>In case of exemption from declaration, is there exemption from preparing a dossier to determine price in compliance with related party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For cases where taxpayers are exempted from declaring and preparing transfer pricing documents in compliance with related party transactions as prescribed in Clause 1, Article 19 of Decree 132\/2020\/ND-CP:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cTaxpayers are exempted from preparing the Transfer Pricing Document in Section III and Section IV of Appendix I issued together with Decree 132\/2020\/ND-CP, and are exempted from preparing the Transfer Pricing Document in accordance with the provisions of Decree 132\/2020\/ND-CP in cases where only transactions arise with related parties who are CIT payers in Vietnam, apply the same CIT tax rate, apply the same CIT tax rate to the taxpayer and no party is entitled to CIT incentives during the tax period, but must declare the basis for exemption in Section I and Section II of Appendix I.\u201d\u201d<\/span><\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p>\n<p><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">Cases exempted from declaration and preparation of Transfer Pricing Determination Documents<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nghia_vu_luu_tru_va_xuat_trinh_Ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>Obligation to store and present Records when requested by tax authorities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After completing three sets of documents (National Document, Global Document, Country-by-Country Profit Report), enterprises must prepare the documents before the time of declaring and settling annual corporate income tax, so that the documents can be used as a basis for explanation and comparison when settling and when tax authorities inspect.\u00a0<\/span><\/p>\n<figure id=\"attachment_2355\" aria-describedby=\"caption-attachment-2355\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2355\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau.jpg\" alt=\"Ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghia-vu-luu-tru-va-xuat-trinh-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-khi-co-quan-thue-yeu-cau-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2355\" class=\"wp-caption-text\">Obligation to store and present Transfer Pricing Compliance Documents when requested by tax authorities<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">When requested by the tax authority, the taxpayer must provide the documents within no more than 30 working days from the date of receipt of the request (except in cases where the law provides otherwise or there is a reasonable extension agreement between the parties). Therefore, in addition to preparing the documents before settlement, the enterprise needs to ensure that the documents are always in a &quot;ready to present&quot; state within 30 days.<\/span><\/p>\n<blockquote><p><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 to prepare and submit the affiliated transaction dossier<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Regarding the storage of documents on compliance with related-party transactions under Decree 132\/2020\/ND-CP, it is affirmed that taxpayers are responsible for storing and providing documents on determining prices in compliance with related-party transactions in accordance with the provisions of the law on tax administration. At the same time, documents or data used as a basis for analysis must clearly state their origin. Practical application shows that documents, reports and spreadsheets used to prepare documents (especially accounting documents, financial statements, function - asset - risk analysis tables) need to be kept in accordance with the law on accounting and invoices, usually for at least 10 years for documents used for bookkeeping and preparation of financial statements (unless otherwise provided).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure a smooth tax inspection and examination process, businesses should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare transfer pricing compliance dossiers according to fiscal year cycle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store soft copies in spreadsheet format for comparative data (in case the independent comparative data is accounting data) for easy reference and verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly state the source, date, and method of correction of each reference data (for clarification upon request).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even when enterprises have prepared the Transfer Pricing Compliance Document on time, maintaining the accuracy and consistency between the parts of the document is a big challenge. Practical experience from tax inspections shows that many FDI enterprises still have their transfer prices adjusted due to seemingly small errors in the process of preparing or analyzing the Transfer Pricing Compliance Document. Let&#039;s review common errors and effective solutions to make the document truly meet the standards of Decree 132\/2020\/ND-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"_Cac_sai_sot_thuong_gap_trong_lap_Ho_so_xac_dinh_gia_va_cach_khac_phuc\"><\/span><b>\u00a0Common mistakes in preparing valuation documents and how to fix them<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Practical experience shows that although enterprises have complied with the deadline for preparing the dossier for determining the price in compliance with related-party transactions, many dossiers are still rejected by tax authorities due to the lack of adequate structure, logic and supporting data. To help enterprises identify risks early and complete the dossier for determining the price in compliance with related-party transactions in accordance with Decree 132\/2020\/ND-CP, below is a summary of common errors and solutions.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Board:<\/b> <span style=\"font-weight: 400;\">Summary of common errors and how to fix them<\/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\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Impact\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Solution<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prepare documents after submitting the final settlement, or only prepare &quot;formal documents&quot; when requested by the tax authority.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses that fail to demonstrate compliance on time may be subject to penalties or re-pricing.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare periodic records, complete before tax settlement time; store original and summary copies ready for presentation.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Do not store source data in a processable form.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Causing difficulties when tax authorities request data verification, prolonging inspection time.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Standardize data and clearly note data sources.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lack of consistency between Country Profile, Global Profile, Country-by-Country Reporting.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduces the reliability of the records, which may be considered invalid by the tax authorities.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Set up a process for cross-filing and synchronizing data from the accounting system and the corporation before archiving.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The above errors often arise from the lack of a systematic record management process and the lack of full awareness of the importance of data consistency. Proactively reviewing, standardizing and storing periodic transfer pricing compliance records not only helps meet the requirements of Decree 132\/2020\/ND-CP, but also minimizes tax risks and increases transparency in internal financial management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_bi_phat_gi_neu_khong_lap_dung_Ho_so_xac_dinh_gia_tuan_thu_giao_dich_lien_ket\"><\/span><b>What penalties can an enterprise face if it fails to properly prepare a Transfer Pricing Compliance Document?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Enterprises that do not prepare or incompletely prepare a dossier to determine the price in compliance with related-party transactions, or even delay the submission deadline as prescribed, may be subject to administrative sanctions, tax assessment, and even criminal prosecution if there are signs of tax evasion.<\/span><\/p>\n<figure id=\"attachment_2356\" aria-describedby=\"caption-attachment-2356\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2356\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp \u0111\u00fang H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-co-the-bi-phat-neu-khong-lap-dung-Ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2356\" class=\"wp-caption-text\">Enterprises may be fined if they do not properly prepare transfer pricing compliance dossiers.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to submit application on time: Fine from 8 to 15 million for organizations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect declaration or underpayment of tax: May be fined 20% on the underpaid tax and late payment penalty of 0.03%\/day<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of fraud and tax evasion: According to Circular 166\/2013\/TT-BTC, fraud and tax evasion with a penalty of 3 times the amount of tax evaded can be prosecuted criminally if all elements are present.<\/span><\/li>\n<\/ul>\n<blockquote><p><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;\">Consequences of late submission of documents for preparing and submitting related-party transaction documents or failure to submit<\/span><\/a><\/p><\/blockquote>\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;\">Complying with the obligation to prepare a Transfer Pricing Compliance Document not only helps enterprises meet the legal requirements under Decree 132\/2020\/ND-CP, but also acts as an important shield against the risks of inspection, tax assessment and sanctions. In the context of tax authorities increasingly tightening the management of transfer prices, standardizing documents, storing source data and ensuring consistency between reports becomes a vital factor for all FDI enterprises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To minimize errors and optimize compliance, businesses should proactively review documents periodically or cooperate with a consulting unit specializing in related-party transactions. With experience accompanying FDI enterprises in Vietnam, MAN - Master Accountant Network can support businesses in building, reviewing and standardizing the Documents for determining transfer pricing compliance in accordance with Decree 132\/2020\/ND-CP, helping businesses feel secure before any tax inspection.<\/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: No. 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: 0903 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:man@man.net.vn\"><span style=\"font-weight: 400;\">man@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>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra, thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 l\u01b0u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2352","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\/2352","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=2352"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2352\/revisions"}],"predecessor-version":[{"id":2357,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2352\/revisions\/2357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2353"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}