{"id":2424,"date":"2025-10-27T20:03:42","date_gmt":"2025-10-28T03:03:42","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2424"},"modified":"2025-10-27T20:03:42","modified_gmt":"2025-10-28T03:03:42","slug":"dieu-kien-phat-sinh-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/","title":{"rendered":"14 Conditions for arising of related party transactions according to the latest Decree 132\/2020\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Conditions for occurrence <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> This is a key factor in helping businesses correctly identify the nature of related-party relationships and comply with tax regulations. <\/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;\">In practice, a business can be considered to have related-party transactions simply by satisfying one of the 14 conditions regarding ownership, control, management, or financial-business relationships. Understanding and correctly assessing the conditions for related-party transactions not only helps reduce the risk of tax arrears and tax assessments, but also ensures transparency in tax administration. This article will analyze in detail the 14 conditions for related-party transactions to help you proactively review and comply with legal regulations.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#14_dieu_kien_phat_sinh_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >14 conditions for the occurrence of related-party transactions according to Decree 132\/2020\/ND-CP<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nhom_dieu_kien_lien_ket_ve_von_so_huu_va_kiem_soat\" >Capital linkage conditions (ownership and control)<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nhom_dieu_kien_lien_ket_ve_quan_ly_va_dieu_hanh\" >Group of conditions related to management and operation<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nhom_dieu_kien_lien_ket_ve_tai_chinh_va_kinh_doanh_khac\" >Other financial and business related conditions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Khi_nao_giao_dich_lien_duoc_mien_ke_khai\" >When are related-party transactions exempt from declaration?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Dieu_kien_ap_dung_mien_ke_khai_giao_dich_lien_ket\" >Conditions for exemption from declaring related-party transactions.<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Quy_tac_bat_buoc_Ke_khai_thong_tin_co_ban_tai_Mau_01\" >Mandatory rule: Fill in basic information on Form 01<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nghia_vu_ke_khai_va_Ho_so_giao_dich_lien_ket\" >Obligations to declare and documentation of related-party transactions.\u00a0<\/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\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Quy_trinh_ke_khai_giao_dich_lien_ket_chuan_2025\" >Standard procedures for declaring related-party transactions in 2025.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Ke_khai_cac_Mau_bieu_bat_buoc\" >Fill out the required forms.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Lap_Ho_so_xac_dinh_gia_chuyen_nhuong\" >Prepare a Transfer Pricing Documentation File.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Nguyen_tac_xac_dinh_Gia_Giao_dich_Doc_lap_Arms_Length_Principle\" >The Arm&#039;s Length Principle<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-phat-sinh-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><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"14_dieu_kien_phat_sinh_giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>14 conditions for the occurrence of related-party transactions according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Clause 2, Article 5 of Decree 132\/2020\/ND-CP, related-party transactions are defined when the participating parties have an affiliated relationship. Based on these relationships, there are a total of 14 conditions for the occurrence of related-party transactions that businesses need to review:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_dieu_kien_lien_ket_ve_von_so_huu_va_kiem_soat\"><\/span><b>Capital linkage conditions (ownership and control)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This group focuses on the level of direct or indirect equity ownership between the parties, which is the most common form of association:<\/span><\/p>\n<figure id=\"attachment_2426\" aria-describedby=\"caption-attachment-2426\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2426\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh.jpg\" alt=\"Nh\u00f3m \u0111i\u1ec1u ki\u1ec7n li\u00ean k\u1ebft v\u1ec1 v\u1ed1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhom-dieu-kien-lien-ket-ve-von-trong-cac-dieu-kien-phat-sinh-giao-dich-lien-ket-theo-quy-dinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2426\" class=\"wp-caption-text\">The group of capital linkage conditions in the conditions for the occurrence of related-party transactions as stipulated in the regulations.<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business directly or indirectly holds at least 25% of the capital contribution of another business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Both businesses are controlled by a third party (this party directly or indirectly holds at least 25% of the capital contribution of each business).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that directly or indirectly hold at least 50% of debt owed by other businesses, while also guaranteeing loans for those businesses, constitute a new and important condition for related-party transactions, related to financial control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company has an agreement allowing affiliated parties to use intangible assets (copyrights, trademarks, technology), and the cost of using these assets accounts for more than 50% of the total production and business costs (before deducting interest expenses and profit).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">More importantly than capital, the conditions for related-party transactions extend to the scope of power control and management, as clearly demonstrated in the following set of conditions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_dieu_kien_lien_ket_ve_quan_ly_va_dieu_hanh\"><\/span><b>Group of conditions related to management and operation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket\/\">Affiliate relationship<\/a> It&#039;s not just about capital; it extends to managerial power and personal connections.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two businesses must have at least half of their senior management or executive directors appointed or controlled by one party. The power to make policy and strategic decisions is considered a clear condition for the emergence of related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two businesses must have at least half of their senior management or executive directors as members of the same family (the definition of family is specified).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business is under the de facto control of an individual through that person&#039;s management and control of decisions regarding the company&#039;s core financial or operational matters. Although not directly owning the capital, this control is still considered a condition for the existence of related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Both businesses are under the de facto control of a single individual, who manages and controls the decisions regarding the financial or core business operations of both companies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Besides capital and operational control, the conditions for related-party transactions are also clearly demonstrated through financial and business dependence, even without a direct ownership relationship.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_dieu_kien_lien_ket_ve_tai_chinh_va_kinh_doanh_khac\"><\/span><b>Other financial and business related conditions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These cases are more complex, focusing on the financial and business interdependence between the parties, even in the absence of direct equity ownership:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business receiving loans from an affiliated party must have at least 10% of its equity capital, and these loans must be for a minimum of 12 months within the tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that supply or purchase goods, services, fixed assets, etc., from related parties where the transaction value accounts for 50% or more of the total revenue or total production and business costs of the seller or buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business guarantees or permits an affiliated party to use intangible assets (trademarks, technology, trade secrets), and the cost of using these assets accounts for more than 50% of the total cost of the user.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two businesses engage in transactions involving the purchase, sale, exchange, lease, rental, or borrowing of fixed assets with a value exceeding 10% of the total asset value of the receiving party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are subject to control over their production and business operations through contractual agreements, trademarks, or franchise agreements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses receive control over operations, finance, and production through organizations and investment funds held by the government and international organizations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although identifying all 14 conditions for the occurrence of related-party transactions may seem complex, not every business with related-party transactions is required to file detailed records. Below are some special cases where the tax authorities allow exemption from filing, helping to reduce the compliance burden.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_giao_dich_lien_duoc_mien_ke_khai\"><\/span><b>When are related-party transactions exempt from declaration?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Identifying the conditions under which related-party transactions occur does not mean that businesses are required to prepare a complete transfer pricing documentation. Decree 132\/2020\/ND-CP stipulates cases where declaration is exempted, helping to reduce the compliance burden for small and medium-sized enterprises:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_mien_ke_khai_giao_dich_lien_ket\"><\/span><b>Conditions for exemption from declaring related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses may be exempt from preparing transfer pricing documentation and from declaring information in Forms 01, 02, and 03 if they simultaneously meet the following conditions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Both are subject to the same corporate income tax rate (CIT) 20%, and neither enjoys any tax incentives.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses with annual revenue under 50 billion VND and total related-party transactions during the period under 30 billion VND per year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that have signed advance pricing agreements (APAs) according to <\/span><a href=\"https:\/\/vbpl.vn\/TW\/Pages\/vbpq-van-ban-goc.aspx?ItemID=37999\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Circular 201\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses with simple functions (such as manufacturing to order) do not face inventory risks, do not incur any costs such as marketing, market research, etc., and have annual revenue under 200 billion VND.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Being exempt from declaration does not change the nature of the related-party relationship, but it helps businesses focus their resources more effectively.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_tac_bat_buoc_Ke_khai_thong_tin_co_ban_tai_Mau_01\"><\/span><b>Mandatory rule: Fill in basic information on Form 01<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Although exempt from submitting detailed documentation, businesses must still submit Form 01 and complete sections I, II, III, and IV, as stipulated in Decree 132\/2020\/ND-CP and its guiding circular.<\/span><\/p>\n<figure id=\"attachment_2427\" aria-describedby=\"caption-attachment-2427\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2427\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep.jpg\" alt=\"Quy t\u1eafc b\u1eaft bu\u1ed9c k\u00ea khai th\u00f4ng tin M\u1eabu 01 theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Quy-tac-bat-buoc-ke-khai-thong-tin-Mau-01-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2427\" class=\"wp-caption-text\">Mandatory declaration of information using Form 01 is required under the conditions for the occurrence of related-party transactions within a business.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The nature of mandatory declaration:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from documentation: This means being exempt from preparing documents proving the independence of the transaction price (functional analysis, comparison, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mandatory declaration: This involves declaring basic information for the tax authorities to understand, such as: Who the related party is, what the related party relationship is (what conditions give rise to related party transactions), and the total value of the transactions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Items to be declared in Form 01:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section I (General Information): Name and tax identification number of the declaring business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section II (Information on Related Parties): Declare the name, tax identification number, and country of residence of the related parties with whom the transaction takes place.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section III (Basis for determining related party relationships): Declare the grounds, that is, clearly indicate which of the 14 conditions under which a related party transaction arises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section IV (Information on related-party transactions): Declare the total value of related-party transaction groups (buying and selling goods, services, borrowing, lending, etc.).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_Ho_so_giao_dich_lien_ket\"><\/span><b>Obligations to declare and documentation of related-party transactions.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">After determining the conditions under which related-party transactions occur, businesses must fulfill their declaration obligations as required by law.<\/span><\/p>\n<figure id=\"attachment_2428\" aria-describedby=\"caption-attachment-2428\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2428\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue.jpg\" alt=\"Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong b\u00e1o c\u00e1o thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Doanh-nghiep-thuc-hien-nghia-vu-ke-khai-theo-dieu-kien-phat-sinh-giao-dich-lien-ket-trong-bao-cao-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2428\" class=\"wp-caption-text\">Businesses are obligated to declare related-party transactions in their tax reports based on the conditions under which such transactions occur.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_khai_giao_dich_lien_ket_chuan_2025\"><\/span><b>Standard procedures for declaring related-party transactions in 2025.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The process of disclosing related-party transactions is not simply about filling out forms, but a series of legally compliant actions aimed at demonstrating the reasonableness of the transfer pricing under the Independent Transaction Principle. This process comprises two core tasks:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ke_khai_cac_Mau_bieu_bat_buoc\"><\/span><b>Fill out the required forms.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">These forms are submitted along with the Corporate Income Tax Return and serve as the basis for the tax authorities to screen for risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 01: Declaration of Information on Related-Party Transactions - Mandatory for all businesses with related-party transactions (except for cases exempted from declaration in Section III). This form summarizes information about the related-party relationship and the total transaction value, helping tax authorities quickly identify the conditions under which a business has related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 02: Information on Groups and Corporations, intended for declaring information on the organizational structure, business model, and global value chain of the group of companies, applicable to businesses with large international transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 03: Country-by-Country Profit Report. This form is applicable to ultimate parent companies in Vietnam with consolidated global revenue of VND 18,000 billion or more, or subsidiaries in Vietnam with foreign parent companies subject to the CbCR (Country-by-Country Profit Report) requirement. This is an important tool for the automatic exchange of tax information between countries.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Note: The deadline for submitting these forms is no later than 90 days after the end of the fiscal year.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_Ho_so_xac_dinh_gia_chuyen_nhuong\"><\/span><b>Prepare a Transfer Pricing Documentation File.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is the most important component, requiring high expertise to demonstrate the reasonableness of the transaction price. This document does not need to be submitted with the tax return, but must be completed before submitting the Corporate Income Tax Final Settlement Return and be ready to be provided to the tax authorities within 15 working days of request.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The documentation structure adheres to BEPS standards, comprising three levels and applied depending on the size and international nature of the business:<\/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>: Provides detailed analysis of related-party transactions in Vietnam, including functional analysis, risks, assets, and independent comparisons (competitor companies).<\/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>: An overall description of the Group&#039;s business operations, value chain, and global transfer 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 Report (CbCR):<\/a> Provides an overview of the Group&#039;s global distribution of revenue, profits, taxes, and economic activities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_Gia_Giao_dich_Doc_lap_Arms_Length_Principle\"><\/span><b>The Arm&#039;s Length Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The core principle of transfer pricing is the \u201cArm\u2019s Length Principle.\u201d This principle stipulates that the price of related-party transactions must be determined as if the participating parties were completely independent entities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To demonstrate that transfer pricing is reasonable, businesses need to prepare a Transfer Pricing Documentation based on five main methods:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Method 1: Comparable Uncontrolled Price (CUP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Method 2: Resale Price Method (RPM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Method 3: Cost Plus Method (CPM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Method 4: Profit Split Method (PSM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Method 5: Transactional Net Margin Method (TNMM).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, mastering all 14 conditions for the occurrence of related-party transactions and strictly adhering to the declaration process is a mandatory requirement, creating a solid foundation for businesses to proactively protect their legitimate interests and optimize tax costs in an increasingly complex business environment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the 14 conditions for the occurrence of related-party transactions as stipulated in Decree 132\/2020\/ND-CP is a key principle that helps businesses avoid unnecessary legal and financial risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, tax authorities are increasingly tightening their inspections of transfer pricing. If businesses do not correctly identify the nature of transfer pricing and fail to prepare complete declarations, they risk having their profits adjusted and taxes assessed unfairly. Given this tight control and complex compliance requirement, businesses should immediately take the following steps to strengthen their legal position:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regular review: Quarterly or annually, businesses need to review all related-party transactions to ensure that no relationships are overlooked.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish pricing policy: As soon as linked transactions are detected, establish an internal pricing policy based on the Independent Transactions Principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For complex or international transactions, seek professional advice to ensure that transfer pricing documentation is fully prepared and robust.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding the conditions under which related-party transactions occur is not only about compliance, but also about protecting the legitimate interests of the business.<\/span><\/p>\n<h4><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\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>MAN \u2013 Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/ Zalo: +84 (0) 903 428 622 (Ms. Ngan)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:nguyenthikimngan@man.net.vn\"><span style=\"font-weight: 400;\">nguyenthikimngan@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>\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00e1c quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Trong th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n th\u1ecfa m\u00e3n m\u1ed9t trong 14 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2425,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2424","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\/2424","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=2424"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2424\/revisions"}],"predecessor-version":[{"id":2429,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2424\/revisions\/2429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2425"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}