{"id":2358,"date":"2025-10-12T20:25:23","date_gmt":"2025-10-13T03:25:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2358"},"modified":"2025-10-12T20:25:23","modified_gmt":"2025-10-13T03:25:23","slug":"chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"Preparing a transfer pricing compliance report: Tips to help businesses safely pass tax inspections in 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Prepare compliance reports<a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\"> affiliate transactions<\/a> is a mandatory requirement for all affiliated businesses, especially in the context of increased inspections and audits by tax authorities. Preparing complete and correct records not only helps businesses demonstrate compliance with Decree 132\/2020\/ND-CP, but also minimizes the risk of collection and penalties. A thorough and early preparation today will help businesses feel secure when inspections come knocking.<\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_can_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket_truoc_khi_thanh_tra\" >Why do businesses need to prepare related party transaction compliance reports before inspection?<\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Yeu_cau_phap_ly_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\" >Legal requirements for preparing transfer pricing compliance reports\u00a0<\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Nhung_bat_buoc_doanh_nghiep_phai_thuc_hien_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\" >Requirements for businesses to prepare compliance reports on related party transactions\u00a0<\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_truoc_khi_ke_khai_quyet_toan_TNDN_hang_nam\" >Prepare a dossier to determine the price of related-party transactions before declaring annual corporate income tax settlement.<\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Ke_khai_Phu_luc_I_giao_dich_lien_ket_khi_nop_to_khai\" >Declare Appendix I of related party transactions when submitting the declaration<\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Luu_giu_va_cung_cap_ho_so_khi_Co_quan_thue_yeu_cau\" >Keep and provide records when requested by the Tax Authority<\/a><\/li><\/ul><\/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\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Ho_so_can_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\" >Documents required to prepare a compliance report on related party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Nhung_sai_sot_trong_qua_trinh_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\" >Errors in the preparation of related party transaction compliance reports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket\/#Doanh_nghiep_chu_dong_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket_khi_thanh_tra\" >Enterprises proactively prepare compliance reports on related-party transactions during inspections.<\/a><\/li><\/ul><\/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\/chuan-bi-bao-cao-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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuan-bi-bao-cao-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_can_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket_truoc_khi_thanh_tra\"><\/span><b>Why do businesses need to prepare related party transaction compliance reports before inspection?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Prepare reports <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-giao-dich-lien-ket\/\">related party transaction compliance<\/a> It is an important legal obligation for businesses to demonstrate transparency when being inspected. Or if the preparation of the transfer pricing compliance report is incorrect or incomplete, the business may be subject to tax assessment, administrative fines and lose the opportunity to demonstrate the method of determining reasonable prices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_phap_ly_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\"><\/span><b>Legal requirements for preparing transfer pricing compliance reports<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\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>Taxpayers who have related-party transactions must prepare a dossier to determine the price of related-party transactions, fully declare the prescribed indicators and keep documents and records as a basis for analysis (scope, methods, comparison factors, financial data, related contracts, etc.) and present them when necessary when the tax authority inspects.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_bat_buoc_doanh_nghiep_phai_thuc_hien_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\"><\/span><b>Requirements for businesses to prepare compliance reports on related party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2360\" aria-describedby=\"caption-attachment-2360\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2360\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-bat-buoc-doanh-nghiep-phai-thuc-hien-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-.jpg\" alt=\"Nh\u1eefng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\u00a0\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-bat-buoc-doanh-nghiep-phai-thuc-hien-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-bat-buoc-doanh-nghiep-phai-thuc-hien-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket--300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-bat-buoc-doanh-nghiep-phai-thuc-hien-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket--1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-bat-buoc-doanh-nghiep-phai-thuc-hien-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket--768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-bat-buoc-doanh-nghiep-phai-thuc-hien-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket--18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2360\" class=\"wp-caption-text\">Requirements for businesses to prepare compliance reports on related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To comply with the provisions of Decree 132\/2020\/ND-CP, enterprises need to clearly understand the important obligations associated with the process of preparing a compliance report on related-party transactions. Each requirement is not only a formality, but also plays a decisive role in proving that the transaction is carried out according to the principle of independence and reasonable price. Below are the mandatory tasks that enterprises must perform, from preparing documents to determine the price of related-party transactions, declaring related-party information, to storing and providing documents when the tax authority conducts inspections and checks.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_truoc_khi_ke_khai_quyet_toan_TNDN_hang_nam\"><\/span><b>Prepare a dossier to determine the price of related-party transactions before declaring annual corporate income tax settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In order to prepare a dossier for determining the transfer pricing in accordance with Decree 132\/2020\/ND-CP, enterprises need to ensure that the dossier is fully prepared, has a basis and accurately reflects the nature of the transaction. Below are the core contents that must be included in the dossier that the tax authority will consider during inspection and examination:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The dossier must fully describe the nature of the transaction, the analysis of functions - assets - risks, the applied valuation method and the source of comparative data. This dossier is the basis for demonstrating compliance with the arm&#039;s length principle.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After completion <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-tuan-thu-giao-dich-lien-ket\/\">Transfer pricing compliance dossier<\/a> With full analysis and comparative data, the next step that enterprises must take is to declare information on related-party transactions according to the Appendix issued with Decree 132\/2020\/ND-CP. This is the basis for tax authorities to compare data, assess compliance and determine appropriate tax obligations.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ke_khai_Phu_luc_I_giao_dich_lien_ket_khi_nop_to_khai\"><\/span><b>Declare Appendix I of related party transactions when submitting the declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When declaring Appendix I of related party transactions, enterprises need to pay attention to fill in the correct and complete information according to the prescribed form. The following contents are mandatory items in the Appendix that the tax authority will consider when assessing transparency and compliance:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers must declare the indicators according to Appendix I issued with the Decree. In some cases, they are exempted from preparing the Transfer Pricing Document but still have to declare Appendix I on the basis of exemption. (For example: exemption conditions based on revenue threshold and value of related transactions).<\/span><\/li>\n<\/ul>\n<blockquote><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;\"> Declare related party transactions on the accounting system according to Decree 132\/2020\/ND-CP<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Completing the declaration of the New Related Party Transactions Annex is only part of the compliance process. Enterprises must also keep and be ready to provide records when the tax authority conducts an inspection or examination. This is an important step to help demonstrate the transparency and reasonableness of the transaction and minimize the risk of being taxed.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Luu_giu_va_cung_cap_ho_so_khi_Co_quan_thue_yeu_cau\"><\/span><b>Keep and provide records when requested by the Tax Authority<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Enterprises not only need to complete documents but also ensure that records are stored on time, easily accessible and transparent when requested by tax authorities. Below are the specific requirements that enterprises need to implement:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When the tax authority requests the provision of documents (pre-inspection consultation or during the inspection\/examination process), the period for provision shall not exceed 30 working days from the date of receipt of the request and may be extended once by 15 days if there is a legitimate reason. The taxpayer is responsible for the completeness and accuracy of the information.<\/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;\">Time for preparing and submitting the affiliated transaction dossier according to Decree 132\/2020\/ND-CP.<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">In order to properly maintain and provide records, businesses need to clearly understand the required components of records and documents in the transfer pricing compliance report. Being fully prepared from the beginning not only helps reduce risks during inspections, but also demonstrates the business&#039;s compliance management capacity.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_can_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\"><\/span><b>Documents required to prepare a compliance report on related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2361\" aria-describedby=\"caption-attachment-2361\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2361\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-can-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o 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-can-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-can-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-can-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-can-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Ho-so-can-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2361\" class=\"wp-caption-text\">Documents required to prepare a compliance report on related party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In the process of preparing a compliance report on related-party transactions, enterprises need to ensure that the dossier is fully built at three levels according to the OECD&#039;s guidelines and Decree 132\/2020\/ND-CP. Each group of dossiers has its own role and purpose, serving to demonstrate the transparency and reasonableness of related-party transactions. The following table summarizes the important dossier components and documents that enterprises need to prepare:<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Components of the dossier required to prepare a compliance report on 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>File<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Purpose<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">National profile<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Business information, corporate structure, pricing policy.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Provide an overview of affiliate transactions<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Local profile<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Transaction details, functional analysis, risks, profits.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate compliance with market price principles.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Applicable to multinational corporations.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Compare global transfer pricing risks.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Fully preparing the above three sets of documents not only helps businesses meet the legal requirements under Decree 132\/2020\/ND-CP, but also demonstrates tax management capacity and transparency in transfer pricing activities. When the tax authority conducts an inspection, a complete and consistent set of documents will be a solid basis for businesses to prove the reasonableness of related-party transactions, while minimizing the risk of being taxed or administratively sanctioned.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_trong_qua_trinh_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket\"><\/span><b>Errors in the preparation of related party transaction compliance reports<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Although businesses have a clear understanding of the required documents, in reality, the process of preparing and completing a transfer pricing compliance report still has many potential errors. These errors may stem from incomplete understanding of regulations, lack of independent comparison data, or inconsistent record keeping, leading to the risk of being taxed and administratively sanctioned by tax authorities. Below are the most common errors that businesses need to pay special attention to avoid during the report preparation process.<\/span><\/p>\n<figure id=\"attachment_2362\" aria-describedby=\"caption-attachment-2362\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2362\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-trong-qua-trinh-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng sai s\u00f3t trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o 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-trong-qua-trinh-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-trong-qua-trinh-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-trong-qua-trinh-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-trong-qua-trinh-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-sai-sot-trong-qua-trinh-chuan-bi-bao-cao-tuan-thu-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2362\" class=\"wp-caption-text\">Errors in the preparation of related party transaction compliance reports<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of basis for comparing market prices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data not updated to latest fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not retain electronic documents upon request for verification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The records are for formality only and do not reflect the nature of the transaction.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In fact, businesses that are aware of the importance of reporting compliance with related-party transactions often proactively review and complete their documents before the tax authorities conduct inspections. This proactive approach not only helps businesses minimize the risk of errors, but also increases transparency and strengthens trust with tax authorities. Below are some ways that many businesses are proactively preparing their documents to be ready for upcoming inspections and audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chu_dong_chuan_bi_bao_cao_tuan_thu_giao_dich_lien_ket_khi_thanh_tra\"><\/span><b>Enterprises proactively prepare compliance reports on related-party transactions during inspections.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In fact, more and more enterprises, especially FDI corporations and large-scale enterprises, have proactively established a systematic process for preparing compliance reports on related-party transactions, instead of waiting for the tax authorities to request it. This proactive model not only helps control risks, but also demonstrates the enterprise&#039;s compliance management capacity and transparency.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Enterprises proactively prepare compliance reports on related-party transactions before inspections and audits.<\/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>Work<\/b><\/td>\n<td style=\"text-align: center;\"><b>Goals and benefits<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Periodic internal review<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detect data discrepancies early, ensuring records are consistent before tax authorities inspect.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Inter-departmental coordination (Accounting \u2013 Legal \u2013 Tax)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Collect complete data, avoid missing documents or duplicate information.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Update on the latest OECD regulations and guidelines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure that records and pricing methods are always in accordance with current standards.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Establish clear processes and timelines for each filing period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Helps control progress, reduce pressure and errors when submitting documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Application of technology and electronic record keeping<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increase transparency and traceability during inspection.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Use independent consultants to review compliance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increase objectivity and strengthen the basis for accountability to tax authorities.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Enterprises that proactively prepare transfer pricing compliance reports not only significantly reduce tax risks, but also improve management capacity and create a transparent image with management agencies. Implementing the above steps in a clear, controlled process and supported by independent experts is a solid foundation for enterprises to effectively respond to tax inspections and audits.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of tax authorities increasingly strengthening inspections and tightening control over related-party transactions, preparing a compliance report on related-party transactions is not only a legal requirement, but also a &quot;shield&quot; to protect businesses from the risk of collection and penalties. A well-prepared set of documents with consistent data, logical arguments and transparency in documents will help businesses be proactive and confident when working with the inspection team.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the enterprise is still uncertain about the readiness of the dossier, or needs an objective view from an independent expert, proactively review it in advance with a team of consultants specializing in transfer pricing. With experience accompanying many FDI enterprises and large corporations, MAN - Master Accountant Network will support enterprises in building, reviewing and preparing a standard compliance report on related party transactions. Enterprises preparing a standard compliance report on related party transactions will help enterprises 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>Chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 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 thanh tra, ki\u1ec3m tra. Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang chu\u1ea9n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh tu\u00e2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2358","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\/2358","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=2358"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2358\/revisions"}],"predecessor-version":[{"id":2363,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2358\/revisions\/2363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2359"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}