{"id":2438,"date":"2026-10-21T17:07:30","date_gmt":"2026-10-21T10:07:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2438"},"modified":"2026-10-21T17:09:15","modified_gmt":"2026-10-21T10:09:15","slug":"giao-dich-lien-ket-nghi-dinh-20","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/","title":{"rendered":"Related-Party Transactions under Decree 20: Updates on Changes Pursuant to Decree 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\">Decree No. 20\/2025\/ND-CP and Decree No. 132\/2020\/ND-CP ceased to be in effect as of July 1, 2026, pursuant to Article 23 of Decree No. 255\/2026\/ND-CP. Starting with the 2026 corporate income tax filing period, businesses engaged in related-party transactions must comply with the provisions of Decree No. 255\/2026\/ND-CP.<\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-giao-dich-lien-ket\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Decree No. 20\/2025\/ND-CP ceased to be in effect as of July 1, 2026; see the new regulations in Decree No. 255 <\/span><\/a><\/div> <\/span><\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/giao-dich-lien-ket-nghi-dinh-20\/#Tong_quan_ve_quy_dinh_giao_dich_lien_ket_Nghi_dinh_202025ND-CP\" >Overview of regulations on related-party transactions under Decree 20\/2025\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Tam_quan_trong_cua_viec_cap_nhat_giao_dich_lien_ket_Nghi_dinh_20\" >The importance of updating related-party transactions under Decree 20.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Doi_tuong_ap_dung_quy_dinh_giao_dich_lien_ket_Nghi_dinh_20\" >The subjects to which the regulations on related-party transactions of Decree 20 apply.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#To_chuc_san_xuat_kinh_doanh_hang_hoa_dich_vu_phat_sinh_quan_he_lien_ket\" >Organizations involved in the production and sale of goods and services give rise to linkage relationships.<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Cac_co_quan_quan_ly_thue_va_co_quan_nha_nuoc_lien_quan\" >Tax authorities and related government agencies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Cac_diem_sua_doi_bo_sung_trong_yeu_ve_giao_dich_lien_ket_Nghi_dinh_20\" >Key amendments and additions to Decree 20 regarding related-party transactions.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Sua_doi_quy_dinh_ve_xac_dinh_cac_ben_co_quan_he_lien_ket\" >Amend the regulations regarding the identification of related parties.<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Cap_nhat_theo_Nghi_dinh_2552026ND-CP_Tieu_chi_quan_he_lien_ket_tu_ky_tinh_thue_2026\" >C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Thay_doi_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc_va_thay_the_mau_bieu_Phu_luc_I\" >Changes to the responsibilities of the State Bank and replacement of the Appendix I form.<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Quy_dinh_chuyen_tiep_chi_phi_lai_vay_theo_giao_dich_lien_ket_Nghi_dinh_20\" >Transitional provisions for interest expense deductions related to related-party transactions - Decree 20<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Dieu_kien_ap_dung_quy_dinh_chuyen_tiep\" >Conditions for the application of transitional provisions<\/a><\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Cap_nhat_theo_Nghi_dinh_2552026ND-CP_Chuyen_tiep_tu_ky_tinh_thue_2026\" >C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Chuy\u1ec3n ti\u1ebfp t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_20\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Nghi_dinh_202025ND-CP_con_hieu_luc_khong\" >Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Viec_chuyen_tu_khoan_vay_sang_tong_du_no_anh_huong_nhu_the_nao_den_doanh_nghiep\" >How does converting from a loan to total debt affect a business?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Doanh_nghiep_vay_von_tu_ngan_hang_co_bi_coi_la_phat_sinh_giao_dich_lien_ket_khong\" >Does a business borrowing from a bank constitute a related-party transaction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Chi_phi_lai_vay_khong_duoc_tru_phat_sinh_truoc_nam_2024_duoc_xu_ly_nhu_the_nao_sau_khi_Nghi_dinh_20_het_hieu_luc\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc n\u0103m 2024 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o sau khi Ngh\u1ecb \u0111\u1ecbnh 20 h\u1ebft hi\u1ec7u l\u1ef1c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Doanh_nghiep_muon_tien_cua_giam_doc_hoac_nguoi_than_cua_giam_doc_co_phat_sinh_quan_he_lien_ket_khong\" >Doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_quy_dinh_giao_dich_lien_ket_Nghi_dinh_202025ND-CP\"><\/span><b>Overview of regulations on related-party transactions under Decree 20\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4261\" aria-describedby=\"caption-attachment-4261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4261\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4261\" class=\"wp-caption-text\">Comprehensive guidance on related-party transactions under Decree 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP was signed and promulgated on February 10, 2025. The creation of this legal document is the result of listening to and incorporating feedback from the business community and professional consulting organizations. Throughout the period from 2020 to 2023, the practical application of Decree 132\/2020\/ND-CP revealed several major bottlenecks, particularly regarding the control of interest expense for businesses borrowing from financial institutions and commercial banks, which inadvertently led to the classification of related-party transactions due to overly broad quantitative criteria. Recognizing the need to address these difficulties, the mechanism for controlling related-party transactions in Decree 20 has been adjusted to be more reasonable, creating favorable conditions for businesses to recover their production and business activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In terms of legal effect, Decree 20\/2025\/ND-CP officially takes effect from March 27, 2025. However, the most significant and beneficial provision for taxpayers is the regulation allowing retroactive application starting from the 2024 corporate income tax (CIT) period. This means that in the 2024 CIT settlement period, businesses can immediately apply the flexible mechanisms and new reporting forms stipulated in this document.<\/span><\/p>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><strong>C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/strong> Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf 2024, 2025 v\u00e0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3. C\u00e1c n\u1ed9i dung ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 (ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 vay, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc) \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba v\u00e0 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_cap_nhat_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>The importance of updating related-party transactions under Decree 20.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Changes in tax policy are always accompanied by strategic adjustments in corporate financial management. Understanding the regulations on related-party transactions under Decree 20 helps businesses achieve the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal risk control: Accurately identifying the company&#039;s affiliated position eliminates the risk of being subjected to price assessments, late payment penalties, or administrative tax penalties by tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow optimization: Clarifying and implementing flexible mechanisms regarding interest expense helps businesses release billions of dong in outstanding expenses from previous years, thereby significantly increasing after-tax profits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactive planning: This helps the accounting and finance department proactively prepare data, documentation, and transfer pricing records to meet the requirements of related-party transactions under Decree 20.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_quy_dinh_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>The subjects to which the regulations on related-party transactions of Decree 20 apply.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4262\" aria-describedby=\"caption-attachment-4262\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4262\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4262\" class=\"wp-caption-text\">The subjects to which the regulations on related-party transactions of Decree 20 apply.<\/figcaption><\/figure>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">Do Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 ho\u00e0n to\u00e0n nh\u1ea5t qu\u00e1n v\u1edbi ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean ba nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y t\u1ea1i \u0110i\u1ec1u 2:<\/p>\n<ul>\n<li data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">Tax authorities<\/li>\n<li data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">C\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_san_xuat_kinh_doanh_hang_hoa_dich_vu_phat_sinh_quan_he_lien_ket\"><\/span><b>Organizations involved in the production and sale of goods and services give rise to linkage relationships.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng trung t\u00e2m v\u00e0 ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp m\u1ea1nh m\u1ebd nh\u1ea5t. C\u1ee5 th\u1ec3 l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Cho d\u00f9 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 hay c\u00f4ng ngh\u1ec7, ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_co_quan_quan_ly_thue_va_co_quan_nha_nuoc_lien_quan\"><\/span><b>Tax authorities and related government agencies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee9 hai l\u00e0 c\u01a1 quan thu\u1ebf, tr\u1ef1c ti\u1ebfp th\u1ef1c thi, h\u01b0\u1edbng d\u1eabn v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Theo quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 6 v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/p>\n<p>Ngo\u00e0i ra, quy \u0111\u1ecbnh n\u00e0y c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng, x\u00e1c minh, \u0111\u1ed1i chi\u1ebfu ho\u1eb7c h\u1ed7 tr\u1ee3 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_diem_sua_doi_bo_sung_trong_yeu_ve_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>Key amendments and additions to Decree 20 regarding related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4263\" aria-describedby=\"caption-attachment-4263\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4263\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"C\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ecdng y\u1ebfu v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4263\" class=\"wp-caption-text\">Key amendments and additions to Decree 20 regarding related-party transactions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP focuses on amending several provisions of Decree 132\/2020\/ND-CP to address shortcomings in its practical application over the past period. The new points include:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_xac_dinh_cac_ben_co_quan_he_lien_ket\"><\/span><b>Amend the regulations regarding the identification of related parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP amends and supplements several important provisions related to the determination of related-party relationships as stipulated in Article 5 of Decree 132\/2020\/ND-CP. The changes focus on improving the criteria for determining related-party relationships through borrowing, financial guarantees, and expanding the scope of entities subject to actual management and control. These adjustments not only clarify the legal basis but also enhance transparency in tax declaration and management for enterprises with related-party transactions. The table below summarizes the notable changes. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-giao-dich-lien-ket\/\">Decree 132 on related-party transactions<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and related-party transactions under Decree 20.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary of notable changes in Decree 132 on related-party transactions and Decree 20 on related-party transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Revised content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132\/2020\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 20\/2025\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Meaning changed<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Applicable to loan and guarantee relationships.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This applies to businesses that provide guarantees or loans in any form, including loans from third parties guaranteed by affiliated parties and financial transactions of a similar nature.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The scope of application remains unchanged for businesses providing loans or guarantees in any form, including third-party loans secured by affiliated parties.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There are no changes to the scope of application, ensuring the continuity of the current regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Criteria for determining the relationship through lending activities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">An affiliated relationship is defined when the loan has a minimum value equal to 25% of the owner&#039;s equity of the borrowing enterprise and accounts for more than 50% of the total value of the borrowing enterprise&#039;s medium and long-term debts.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The related party relationship is determined based on the total outstanding debt between the borrowing enterprise and the lending or guaranteeing enterprise, provided that the total outstanding debt reaches a minimum of 25% of the owner&#039;s equity and accounts for over 50% of the total outstanding medium and long-term debt.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Shifting from evaluating each loan individually to considering the total outstanding debt more accurately reflects the level of financial dependence between the parties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Basis for determining the linkage threshold<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Based on the value of the loan incurred.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Based on the total outstanding loan balance at the time of determination.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increase transparency and limit the splitting of loans to avoid thresholds for determining the relationship between the borrower and the lender.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Regulations concerning operational and control relationships\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This only provides general regulations regarding cases where a business is subject to the actual management, control, or decision-making power of another business in terms of its production and business activities.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The case of a branch with independent accounting that declares and pays corporate income tax is also included in the scope of consideration when it is subject to actual management, control, or decision-making.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expanding and clarifying the scope of application helps to more fully identify related-party relationships in tax administration practice.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Scope of entities subject to management and control.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This only refers to businesses.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This includes businesses and independently accounting branches that are obligated to declare and pay corporate income tax.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Addressing legal loopholes and improving management efficiency for organizational models with multi-level structures or numerous dependent units.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng \u0111\u00e3 b\u1ed5 sung v\u00e0 l\u00e0m r\u00f5 nhi\u1ec1u ti\u00eau ch\u00ed quan tr\u1ecdng. \u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c chuy\u1ec3n t\u1eeb ti\u00eau ch\u00ed &#8220;kho\u1ea3n vay&#8221; sang &#8220;t\u1ed5ng d\u01b0 n\u1ee3 vay&#8221; khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf sang chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n<h3 id=\"c\u1eadp-nh\u1eadt-theo-ngh\u1ecb-\u0111\u1ecbnh-2552026n\u0111-cp-ti\u00eau-ch\u00ed-quan-h\u1ec7-li\u00ean-k\u1ebft-t\u1eeb-k\u1ef3-t\u00ednh-thu\u1ebf-2026\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Cap_nhat_theo_Nghi_dinh_2552026ND-CP_Tieu_chi_quan_he_lien_ket_tu_ky_tinh_thue_2026\"><\/span>C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean hai \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 v\u00e0 b\u1ed5 sung th\u00eam hai n\u1ed9i dung t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc h\u1ebft theo kho\u1ea3n 17 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, sau \u0111\u00f3 theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255.<\/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>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 20\/2025\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 255\/2026\/ND-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 vay (25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 (s\u1eeda \u0111\u1ed5i)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngo\u1ea1i tr\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean; vi\u1ec7n d\u1eabn Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ch\u1ecbu \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngo\u1ea1i tr\u1eeb t\u1ed5 ch\u1ee9c mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not yet<\/span><\/td>\n<td><b>B\u1ed5 sung m\u1edbi<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Borrowing and lending at least 10% of owners' equity<\/span><\/td>\n<td><b>M\u1edf r\u1ed9ng th\u00eam m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc_va_thay_the_mau_bieu_Phu_luc_I\"><\/span><b>Changes to the responsibilities of the State Bank and replacement of the Appendix I form.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides clarifying related parties, the new Decree amends and supplements Clause 2, Article 21 of Decree 132\/2020\/ND-CP, which specifically stipulates the responsibilities of the State Bank of Vietnam in coordinating tax management. The State Bank is responsible for coordinating the provision of information and data on foreign loans of enterprises with related-party transactions, assisting tax authorities in controlling cash flows and verifying the soundness of cross-border financial transactions in accordance with the regulations on related-party transactions in Decree 20.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simultaneously, Article 2 of Decree 20\/2025\/ND-CP stipulates the replacement of the entire Appendix I \u2013 Information on related party relationships and related party transactions issued with Decree 132\/2020\/ND-CP \u2013 with the new Appendix I issued with Decree 20\/2025\/ND-CP. The reform of the related party transaction declaration form in Decree 20 helps standardize information flow, minimize redundant indicators, and integrate declaration content in accordance with the new amendments, supporting businesses in fulfilling their self-declaration and self-responsibility obligations more easily.<\/span><\/p>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><strong>C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/strong><\/p>\n<ul>\n<li>Tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc trong Ngh\u1ecb \u0111\u1ecbnh 255. Theo \u0111\u00f3, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00e0 d\u1eef li\u1ec7u li\u00ean quan theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay theo <strong>Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong>. Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2024, 2025.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To help businesses proactively adapt, it is advisable to consult... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\">related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Consulting with specialized and experienced units will help minimize compliance risks and optimize tax administration efficiency.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chuyen_tiep_chi_phi_lai_vay_theo_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>Transitional provisions for interest expense deductions related to related-party transactions - Decree 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4264\" aria-describedby=\"caption-attachment-4264\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4264\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4264\" class=\"wp-caption-text\">Transitional provisions on interest expense for related-party transactions - Decree 20<\/figcaption><\/figure>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p l\u00e0 c\u01a1 ch\u1ebf x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA) t\u00edch l\u0169y t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 thi\u1ebft l\u1eadp m\u1ed9t h\u00e0nh lang chuy\u1ec3n ti\u1ebfp chi ti\u1ebft v\u00e0 c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp n\u00e0y v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng sau khi Ngh\u1ecb \u0111\u1ecbnh 20 h\u1ebft hi\u1ec7u l\u1ef1c, theo kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_quy_dinh_chuyen_tiep\"><\/span><b>Conditions for the application of transitional provisions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Transitional provisions apply specifically to cases where, during the corporate income tax periods from 2020 to 2023, the borrowing enterprise fully meets the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The borrowing enterprise must only have an affiliated relationship with an economic organization operating in accordance with the Law on Credit Institutions as stipulated in point d, clause 2, Article 5 of Decree 132\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses borrowing from lenders or guarantors fall under the cases specified in points d.1 and d.2 of Clause 2, Article 5 of Decree 132\/2020\/ND-CP, as amended and supplemented by Article 1 of Decree 20\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are related-party transactions falling within the scope of regulation under Clause 2, Article 1 of Decree 132\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are certain interest expenses that are not deductible according to point a, clause 3, Article 16 of Decree 132\/2020\/ND-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Starting from the 2024 tax year, the handling of non-deductible and uncashed interest expense amounts up to the end of the 2023 tax year for entities affected by the regulations on limiting interest expense on related-party transactions under Decree 20 will be consistently implemented according to the following two classification approaches:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Cases where interest expense is not deductible under the regulations on related-party transactions in Decree 20\/2025\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Guidelines for handling deductible interest expenses accumulated up to the end of the 2023 tax period.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis for application<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The enterprise has no related-party relationship and no related-party transactions as stipulated in Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This uncredited portion of interest expense will be allocated evenly and carried forward to subsequent tax periods for the remaining time (not exceeding 05 consecutive years from the year following the year in which the expense was incurred).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">According to the regulations on the time period for carrying forward interest expenses at point b, clause 3, Article 16 of Decree 132\/2020\/ND-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Businesses have related-party relationships and related-party transactions as stipulated in Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The portion of interest expense that is not deductible and has not been carried forward to subsequent tax periods is carried forward normally (offset against the 30% EBITDA threshold of the carrying year).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In accordance with the usual provisions at point b, clause 3, Article 16 of Decree 132\/2020\/ND-CP.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The transitional provisions for related-party transactions in Decree 20 have thoroughly resolved the issue of interest expense for thousands of businesses in the previous period. For businesses that are no longer considered related-party transactions, the mechanism of evenly allocating the remaining time is an extremely favorable way to record reasonable expenses and legitimately minimize the amount of corporate income tax payable.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">How to calculate EBITDA according to Decree 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 id=\"c\u1eadp-nh\u1eadt-theo-ngh\u1ecb-\u0111\u1ecbnh-2552026n\u0111-cp-chuy\u1ec3n-ti\u1ebfp-t\u1eeb-k\u1ef3-t\u00ednh-thu\u1ebf-2026\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Cap_nhat_theo_Nghi_dinh_2552026ND-CP_Chuyen_tiep_tu_ky_tinh_thue_2026\"><\/span>C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: Chuy\u1ec3n ti\u1ebfp t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>Doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20:<\/strong> Ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 ho\u1eb7c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay c\u00f2n l\u1ea1i cho <strong>th\u1eddi gian c\u00f2n l\u1ea1i<\/strong> theo \u0111\u00fang \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20 (kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255). Th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i t\u1eeb \u0111\u1ea7u khi chuy\u1ec3n sang Ngh\u1ecb \u0111\u1ecbnh 255.<\/li>\n<li><strong>Ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1eeb k\u1ef3 2026:<\/strong> \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u1ed9ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3. Ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau, t\u1ed1i \u0111a 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh.<\/li>\n<li>V\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng ph\u00e1t sinh t\u1eeb k\u1ef3 2026, c\u0103n c\u1ee9 chuy\u1ec3n k\u1ef3 l\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, kh\u00f4ng c\u00f2n l\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ho\u00e0n thi\u1ec7n quan tr\u1ecdng trong khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam, l\u00e0m r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, b\u1ea3o l\u00e3nh v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. T\u1eeb ng\u00e0y 01\/7\/2026, c\u00e1c n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung ngo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n v\u00e0 m\u1edf r\u1ed9ng sang giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t.<\/p>\n<p>Khi r\u00e0 so\u00e1t, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u0103n b\u1ea3n theo k\u1ef3 t\u00ednh thu\u1ebf: Ngh\u1ecb \u0111\u1ecbnh 20 cho k\u1ef3 2024 \u2013 2025, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, v\u00e0 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20 cho ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111ang chuy\u1ec3n ti\u1ebfp. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu, c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n n\u1ed9i b\u1ed9, ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro x\u1eed ph\u1ea1t, truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-giao-dich-lien-ket\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Decree 132 expired on July 1, 2026; see the new regulations in Decree 255 <\/span><\/a><\/div> <\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/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 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><b>Address:<\/b> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"> <b>View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/b><\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/b>\u00a0<\/a><\/li>\n<\/ul>\n<p>Responsible for production and professional content review by: Mr.<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/b><\/a>. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"ngh\u1ecb-\u0111\u1ecbnh-202025n\u0111-cp-c\u00f2n-hi\u1ec7u-l\u1ef1c-kh\u00f4ng\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_202025ND-CP_con_hieu_luc_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 theo kho\u1ea3n 2 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255. Ngh\u1ecb \u0111\u1ecbnh 20 v\u1eabn l\u00e0 c\u0103n c\u1ee9 cho k\u1ef3 t\u00ednh thu\u1ebf 2024, 2025 v\u00e0 cho quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 3.<\/p>\n<h3 id=\"vi\u1ec7c-chuy\u1ec3n-t\u1eeb-kho\u1ea3n-vay-sang-t\u1ed5ng-d\u01b0-n\u1ee3-\u1ea3nh-h\u01b0\u1edfng-nh\u01b0-th\u1ebf-n\u00e0o-\u0111\u1ebfn-doanh-nghi\u1ec7p\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Viec_chuyen_tu_khoan_vay_sang_tong_du_no_anh_huong_nhu_the_nao_den_doanh_nghiep\"><\/span>How does converting from a loan to total debt affect a business?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy \u0111\u1ecbnh m\u1edbi gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ed1i quan h\u1ec7 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean. Thay v\u00ec ch\u1ec9 xem x\u00e9t t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u00e1nh gi\u00e1 t\u1ed5ng d\u01b0 n\u1ee3 vay th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng chia nh\u1ecf c\u00e1c kho\u1ea3n vay \u0111\u1ec3 tr\u00e1nh ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf. Ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/p>\n<h3 id=\"doanh-nghi\u1ec7p-vay-v\u1ed1n-t\u1eeb-ng\u00e2n-h\u00e0ng-c\u00f3-b\u1ecb-coi-l\u00e0-ph\u00e1t-sinh-giao-d\u1ecbch-li\u00ean-k\u1ebft-kh\u00f4ng\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_tu_ngan_hang_co_bi_coi_la_phat_sinh_giao_dich_lien_ket_khong\"><\/span>Does a business borrowing from a bank constitute a related-party transaction?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u00f4ng th\u01b0\u1eddng, kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh ho\u1eb7c b\u1ea3o \u0111\u1ea3m b\u1edfi m\u1ed9t b\u00ean li\u00ean k\u1ebft v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 t\u1ed5ng d\u01b0 n\u1ee3 theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ch\u1ee7 th\u1ec3 cho vay. T\u1eeb k\u1ef3 2026, Ngh\u1ecb \u0111\u1ecbnh 255 b\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3.<\/p>\n<h3 id=\"chi-ph\u00ed-l\u00e3i-vay-kh\u00f4ng-\u0111\u01b0\u1ee3c-tr\u1eeb-ph\u00e1t-sinh-tr\u01b0\u1edbc-n\u0103m-2024-\u0111\u01b0\u1ee3c-x\u1eed-l\u00fd-nh\u01b0-th\u1ebf-n\u00e0o-sau-khi-ngh\u1ecb-\u0111\u1ecbnh-20-h\u1ebft-hi\u1ec7u-l\u1ef1c\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_khong_duoc_tru_phat_sinh_truoc_nam_2024_duoc_xu_ly_nhu_the_nao_sau_khi_Nghi_dinh_20_het_hieu_luc\"><\/span>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc n\u0103m 2024 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o sau khi Ngh\u1ecb \u0111\u1ecbnh 20 h\u1ebft hi\u1ec7u l\u1ef1c?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP cho ph\u00e9p ti\u1ebfp t\u1ee5c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20. Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed.<\/p>\n<h3 id=\"doanh-nghi\u1ec7p-m\u01b0\u1ee3n-ti\u1ec1n-c\u1ee7a-gi\u00e1m-\u0111\u1ed1c-ho\u1eb7c-ng\u01b0\u1eddi-th\u00e2n-c\u1ee7a-gi\u00e1m-\u0111\u1ed1c-c\u00f3-ph\u00e1t-sinh-quan-h\u1ec7-li\u00ean-k\u1ebft-kh\u00f4ng\" data-lfile-container=\"b1c041ab-1e4b-48cc-a7d7-16c70d3de54a\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_muon_tien_cua_giam_doc_hoac_nguoi_than_cua_giam_doc_co_phat_sinh_quan_he_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 th\u1ec3. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi doanh nghi\u1ec7p vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi th\u00e2n theo \u0111i\u1ec3m g. Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 ch\u1ec9 \u0111\u1ec1 c\u1eadp vay, cho vay.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 theo \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. &nbsp; T\u1ed5ng quan v\u1ec1 quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4261,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2438","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\/2438","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=2438"}],"version-history":[{"count":8,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions"}],"predecessor-version":[{"id":5428,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions\/5428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4261"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}