{"id":2391,"date":"2025-10-13T20:35:30","date_gmt":"2025-10-14T03:35:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2391"},"modified":"2025-10-13T20:35:30","modified_gmt":"2025-10-14T03:35:30","slug":"chuyen-gia-qua-gia-ban-hang-hoa-dich-vu","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/","title":{"rendered":"Transfer pricing through selling prices of goods and services: Current status, risks and compliance solutions 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Transfer pricing through the selling price of goods and services is a common trick used by many FDI enterprises to transfer profits internally, causing budget losses and high tax risks. In the context of tax authorities increasing inspection and application<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"> Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">Understanding the mechanisms, signs and solutions to control transfer pricing is a vital factor to help businesses comply and protect their sustainable financial reputation.<\/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\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Chuyen_gia_qua_gia_ban_la_gi\" >What is transfer pricing?<\/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\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Vi_sao_doanh_nghiep_lam_vay\" >Why do businesses do that?<\/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\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Co_che_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu\" >Transfer pricing mechanism through selling prices of goods and services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Cac_dau_hieu_nhan_biet_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu\" >Signs of transfer pricing through selling prices of goods and services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Co_quan_Thue_xu_ly_hanh_vi_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu\" >Tax authorities handle transfer pricing through selling prices of goods and services<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_pho_bien\" >Common transfer pricing methods<\/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\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#Thuc_trang_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu_tai_Viet_Nam\" >Current status of transfer pricing through selling prices of goods and services in Vietnam<\/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\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#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\/chuyen-gia-qua-gia-ban-hang-hoa-dich-vu\/#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=\"Chuyen_gia_qua_gia_ban_la_gi\"><\/span><b>What is transfer pricing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Transfer pricing through the selling price of goods and services is an act in which the party <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/\">affiliated relationship<\/a> (e.g., a parent company and a subsidiary, or two companies within the same group) setting prices for goods or services that do not reflect market conditions (non-arm&#039;s length principle), in order to shift profits between entities. As a result, taxable profits may be shifted from high-tax to low-tax jurisdictions, resulting in a reduction in the overall tax payable by the group.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_lam_vay\"><\/span><b>Why do businesses do that?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">So what makes businesses choose to pass prices through the selling price of goods and services instead of following independent market prices? Below are the main economic and strategic motives that explain why this behavior is still prevalent in the international business environment.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimizing after-tax profits: When internal selling prices are lowered (or raised depending on the target), accounting profits on the selling or purchasing side can be reduced in high-tax areas and increased in low-tax areas, thereby reducing the total tax payable by the group. This is the main economic motive of transfer pricing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Redistribution of income within the group: Internal selling prices are an easy-to-control tool for allocating revenues, costs and profits among members in the value chain, especially useful when the parties perform different functions (production, distribution, market research and development, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk management, cash flow and market strategy: In addition to tax purposes, businesses can use price adjustments to manage internal cash flow, support a company that is expanding its market, or offset temporary losses for a strategic unit. However, when the action goes beyond the scope of normal trade, it can easily become illegal transfer pricing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To realize the goal of optimizing profits and reducing tax obligations, businesses often implement transfer pricing through the selling price of goods and services through various internal pricing mechanisms, which are sophisticatedly designed to be difficult to detect during tax inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu\"><\/span><b>Transfer pricing mechanism through selling prices of goods and services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Transfer pricing through the selling price of goods and services is often done by the seller and the buyer having an affiliated relationship setting internal selling prices that do not reflect market conditions (not according to arm&#039;s length). Specifically, the enterprise can lower the selling price when selling to an affiliated company in a low-tax country to reduce profits in a high-tax country; or push the selling price up when selling to an affiliated company in a low-tax country to shift profits there. These operations are often accompanied by tricks such as:<\/span><\/p>\n<figure id=\"attachment_2393\" aria-describedby=\"caption-attachment-2393\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2393\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-che-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu.jpg\" alt=\"C\u01a1 ch\u1ebf chuy\u1ec3n gi\u00e1 qua gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-che-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-che-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-che-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-che-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-che-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2393\" class=\"wp-caption-text\">Transfer pricing mechanism through selling prices of goods and services<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Artificial discounts or unclear after-sales terms: Invoice at a high price, then pay back most of it with \u201cinternal discounts,\u201d rebates, or off-the-books refunds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inflated service contracts: Shifting profits by charging abnormally high internal consulting, management, and technical fees. These fees are accounted for as legitimate expenses but are actually a means of shifting profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Setting unfavorable payment terms: Unusual payment terms, payment methods, or delivery conditions to create cash flow and earnings advantages for the affiliate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Split the transaction: Split the transaction into multiple small contracts in different entities to easily adjust for price incompatibility with the market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unsubstantiated \u201ctransfer price\u201d pricing: Using internal assumptions (e.g., fictitious profit margins) without comparable evidence to arm\u2019s length transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allocation of costs and profits not in line with functions and risks: Shifting costs to low-tax entities or assigning profits to entities that perform fewer functions but benefit more.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although transfer pricing mechanisms through the sale price of goods and services are built by enterprises quite sophisticatedly, in reality, transactions that do not comply with market principles still leave many distinctive signs. Tax authorities often rely on differences in prices, profits, and internal transaction records to detect transfer pricing risks, especially when enterprises operate with related parties in countries with low tax rates.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dau_hieu_nhan_biet_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu\"><\/span><b>Signs of transfer pricing through selling prices of goods and services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Transfer pricing mechanisms through the sale price of goods and services still leave \u201ctraces\u201d that can be seen when compared with the conditions of independent transactions. Tax authorities often rely on industry data, profit margins, and transaction records to detect irregularities. Below are common signs that help to identify transfer pricing risks early, which businesses need to pay special attention to in the process of preparing and reviewing transfer pricing documents.<\/span><\/p>\n<p><b>Board:<\/b><span style=\"font-weight: 400;\"> Signs of transfer pricing through the selling price of goods and services.<\/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>Signs of recognition<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Internal prices differ greatly from market prices<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Selling prices between related parties are unusually low or high compared to similar independent transactions, without clear market basis.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gross profit is significantly lower than industry average<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses have low gross profit margins, especially when operating in a value chain with high added value.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Internal contracts are vague or frequently changing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Contract terms lack valuation basis and are frequently adjusted to optimize internal profits.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sudden increase in service fees, royalties or internal commissions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Internal expenses increased rapidly over the years without supporting documentation of actual service value.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Related party transactions in low-tax countries or tax havens\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There are signs of profit shifting to low-tax countries, especially where the related party has no real economic activity.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The above signs are important indicators that help tax authorities identify risks and conduct in-depth inspections of businesses with related-party transactions. Early identification and regular internal review will help businesses limit the risk of having their taxable income adjusted during transfer pricing inspections.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_quan_Thue_xu_ly_hanh_vi_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu\"><\/span><b>Tax authorities handle transfer pricing through selling prices of goods and services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To detect transfer pricing behaviors through the selling price of goods and services, tax authorities often use the method of determining price. <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> based on the arm&#039;s length principle. Accordingly, prices in related party transactions must be equivalent to prices between independent parties under similar conditions.<\/span><\/p>\n<figure id=\"attachment_2394\" aria-describedby=\"caption-attachment-2394\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2394\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-quan-Thue-xu-ly-hanh-vi-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu.jpg\" alt=\"C\u01a1 quan Thu\u1ebf x\u1eed l\u00fd h\u00e0nh vi chuy\u1ec3n gi\u00e1 qua gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-quan-Thue-xu-ly-hanh-vi-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-quan-Thue-xu-ly-hanh-vi-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-quan-Thue-xu-ly-hanh-vi-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-quan-Thue-xu-ly-hanh-vi-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Co-quan-Thue-xu-ly-hanh-vi-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2394\" class=\"wp-caption-text\">Tax authorities handle transfer pricing through selling prices of goods and services<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_pho_bien\"><\/span><b>Common transfer pricing methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comparable Uncontrolled Price (CUP) method: Tax authorities compare the selling prices between related parties with the selling prices in similar independent transactions. This is the most accurate method, but requires reliable market data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resale Price Method (RPM): Applicable to distribution or trading businesses. Tax authorities will consider the difference between the purchase price from the related party and the selling price to independent customers, thereby determining a reasonable profit margin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost Plus Method (CPM): Usually applied to manufacturing and processing enterprises. The selling price to the associated party is determined based on the production cost plus a reasonable profit margin compared to the market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactional Net Margin Method (TNMM): Analyzes the net profit margin of an enterprise in related transactions and compares it with similar independent enterprises. This is the most commonly used method in practice in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit Split Method (PSM): Applied when the associated parties contribute significant value (e.g. technology, brand, intangible assets). Profits will be divided according to the actual contribution ratio.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although transfer pricing methods have been applied more and more strictly, in reality, transfer pricing in Vietnam is still complicated, especially in FDI enterprises with multi-level internal transaction models and abnormally low declared profits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_trang_chuyen_gia_qua_gia_ban_hang_hoa_dich_vu_tai_Viet_Nam\"><\/span><b>Current status of transfer pricing through selling prices of goods and services in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2395\" aria-describedby=\"caption-attachment-2395\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2395\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-tai-Viet-Nam.jpg\" alt=\"Th\u1ef1c tr\u1ea1ng chuy\u1ec3n gi\u00e1 qua gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-tai-Viet-Nam-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-tai-Viet-Nam-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-tai-Viet-Nam-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Thuc-trang-chuyen-gia-qua-gia-ban-hang-hoa-dich-vu-tai-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2395\" class=\"wp-caption-text\">Current status of transfer pricing through selling prices of goods and services in Vietnam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In recent years, transfer pricing through the selling price of goods and services has become a worrying issue in Vietnam. Transfer pricing behavior not only appears in FDI enterprises but also spreads in large domestic economic groups, causing budget losses and distorting market competition. It is estimated that up to 60-70% enterprises operating in sensitive areas of related transactions such as trade, production and services are at risk or have signs of violating regulations on transfer pricing through the selling price of goods and services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some recent cases of transfer pricing violations through selling prices of goods and services:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to the Dong Nai Provincial Tax Department, in the first 3 months of 2019, through inspections, the agency discovered 8 foreign direct investment (FDI) enterprises with transfer pricing behavior. Dong Nai Tax Department fined and collected over 84 billion VND in taxes from these 8 enterprises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In 2021, a large telephone trading company was charged about VND4,500 billion in taxes due to transfer pricing through internal transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In 2022, the Ho Chi Minh City Tax Department decided to collect and fine hundreds of billions of VND from a domestic retail group for transferring over VND8,600 billion in prices abroad.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Transfer pricing through the selling price of goods and services is quite diverse and increasingly sophisticated. Some common forms include: adjusting selling prices through intermediaries, inflating business management costs, depreciating assets or unreasonable internal service fees; even adjusting transfer prices to reduce taxable profits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Faced with this situation, the Vietnamese tax authorities have proactively coordinated with large corporations and enterprises to inspect and monitor transfer pricing activities. At the same time, the State has also continuously improved the legal framework on tax management for related-party transactions, typically <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=174750\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Circular 78\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, to tighten regulations and increase transparency in determining transfer pricing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These regulations have contributed to creating a clearer legal corridor, forcing businesses to make their internal operations transparent, comply with the principles of independent market prices and reasonably price related-party transactions. However, in reality, detecting and handling transfer pricing through selling prices still faces many challenges, due to the complexity of transaction structures and tax rate differences between countries.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, experts believe that Vietnam needs to continue to improve the effectiveness of tax management, standardize the mechanism for monitoring related transactions, and increase transparency and international coordination to thoroughly prevent transfer pricing through the sale price of goods and services in the coming time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact us now <\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\"> To receive support and advice on building policies for managing related transactions, ensuring compliance with related transactions and the principles of independent transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network with a team of experts and rich experience. Especially in the field of anti-transfer pricing, will help businesses:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify and control transfer pricing risks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare and report complete related party transaction records and reports as prescribed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Develop appropriate transfer pricing policies and methods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Representative to exchange and explain with tax authorities during inspection and examination<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimize compliance costs and manage transfer pricing risks.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Don&#039;t let transfer pricing become a barrier to growth for your business. <\/span><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Contact now<\/span><\/a><span style=\"font-weight: 400;\"> for free advice on how to manage transfer pricing safely and effectively.<\/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;\">It can be seen that transfer pricing through the selling price of goods and services is not only a violation of the principle of independent transactions, but also directly affects the budget revenue, competitive environment and business reputation. Reality in Vietnam shows that although the legal framework is increasingly complete with documents such as Decree 132\/2020\/ND-CP or Circular 78\/2014\/TT-BTC, detection and handling still face many challenges due to the complex structure of related-party transactions and the difference in tax rates between countries.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To minimize transfer pricing risks through selling prices, businesses need to strictly comply with legal regulations, build a complete internal control system and price related transactions based on the principle of independent transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At the same time, transparency of information and complete documentation are also important factors to ensure compliance in case State agencies conduct inspections and audits.<\/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>Chuy\u1ec3n gi\u00e1 qua gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 l\u00e0 th\u1ee7 thu\u1eadt ph\u1ed5 bi\u1ebfn m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p FDI s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n l\u1ee3i nhu\u1eadn n\u1ed9i b\u1ed9, g\u00e2y th\u1ea5t thu ng\u00e2n s\u00e1ch v\u00e0 r\u1ee7i ro thu\u1ebf cao. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng thanh tra v\u00e0 \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2391","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\/2391","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=2391"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2391\/revisions"}],"predecessor-version":[{"id":2396,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2391\/revisions\/2396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2392"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}