{"id":2444,"date":"2025-11-01T22:13:52","date_gmt":"2025-11-02T05:13:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2444"},"modified":"2026-01-27T01:24:02","modified_gmt":"2026-01-27T08:24:02","slug":"bao-cao-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/","title":{"rendered":"Why do businesses need to prepare Transfer Pricing Reports?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Transfer pricing report is one of the most complex and important tax documents for enterprises with related-party transactions. Preparing and maintaining transfer pricing reports is not only a legal compliance but also a proof to protect the tax position of the enterprise before the management agency. This article provides the most detailed and informative instructions on the process, structure and practical experience when preparing Transfer Pricing Reports (Transfer Pricing Documents) according to current regulations in Vietnam.<\/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\/bao-cao-chuyen-gia\/#Bao_cao_chuyen_gia_la_gi\" >What is a transfer pricing report?<\/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\/bao-cao-chuyen-gia\/#Co_so_phap_ly_trong_tam_tai_Viet_Nam\" >Key legal basis in Vietnam<\/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\/bao-cao-chuyen-gia\/#Han_nop_va_thoi_gian_luu_tru_Ho_so_chuyen_gia\" >Deadline for submission and storage period of Transfer Pricing Documents<\/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\/bao-cao-chuyen-gia\/#Doi_tuong_bat_buoc_phai_lap_Ho_so_chuyen_gia\" >Subjects required to prepare Transfer Pricing Documents<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Xac_dinh_Giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >Determining Related Transactions according to Decree 132\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Nghia_vu_bat_buoc\" >Compulsory obligation\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Cac_dieu_kien_mien_tru_lap_Ho_so_Giao_dich_lien_ket\" >Conditions for exemption from filing Related Transaction Documents<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Mien_tru_theo_quy_mo_giao_dich_va_doanh_thu\" >Exemptions based on transaction size and turnover<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Mien_tru_theo_chuc_nang_don_gian_va_bien_loi_nhuan\" >Simple functional exemption and profit margin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Mien_tru_cho_giao_dich_thuan_noi_dia\" >Exemption for purely domestic transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Cau_truc_chi_tiet_cua_Bo_Ho_so_Chuyen_gia\" >Detailed structure of the Transfer Pricing Documentation<\/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\/bao-cao-chuyen-gia\/#To_khai_Thong_tin_Giao_dich_lien_ket_Mau_so_01GDLK\" >Related Transaction Information Declaration (Form No. 01\/GDLK)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Noi_dung_cot_loi_cua_Ho_so_Quoc_gia_Local_File\" >Core Contents of the Local File<\/a><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\/bao-cao-chuyen-gia\/#Phan_tich_Chuc_nang\" >Functional Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >Choosing a method to determine transfer pricing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Phan_tich_So_sanh_Benchmarking_va_Thiet_lap_Khoang_giao_dich_doc_lap\" >Benchmarking and Setting Up Independent Trading Ranges<\/a><\/li><\/ul><\/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\/bao-cao-chuyen-gia\/#Ho_so_Toan_cau_Master_File_va_Bao_cao_CbCR_Country-by-Country_Report\" >Master File and Country-by-Country Report (CbCR)<\/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\/bao-cao-chuyen-gia\/#Lo_trinh_thuc_hien_bao_cao_chuyen_gia_hieu_qua\" >Roadmap for effective transfer pricing reporting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Bang_bao_gia_tham_khao_dich_vu_lap_Bao_cao_chuyen_gia\" >Reference price list for Transfer Pricing Report preparation services.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Quy_trinh_lam_viec_toi_uu\" >Optimized workflow\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Buoc_1_%E2%80%93_Khao_sat_va_tiep_nhan_thong_tin\" >Step 1 \u2013 Survey and gather information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Buoc_2_%E2%80%93_Kiem_tra_ra_soat_du_lieu_doanh_nghiep_cung_cap\" >Step 2 \u2013 Verify and review the data provided by the business.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Buoc_3_%E2%80%93_Lap_ke_hoach_trien_khai_va_ky_hop_dong_dich_vu\" >Step 3 \u2013 Develop an implementation plan and sign a service contract.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Buoc_4_%E2%80%93_Lap_Bao_cao_chuyen_gia_theo_quy_dinh_hien_hanh\" >Step 4 \u2013 Prepare a Transfer Pricing Report in accordance with current regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Buoc_5_%E2%80%93_Ban_giao_Ho_so_va_chinh_sua_theo_phan_hoi\" >Step 5 \u2013 Hand over the documents and make revisions based on feedback.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Buoc_6_%E2%80%93_Ho_tro_giai_trinh\" >Step 6 \u2013 Support for explanation\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Cac_loi_thuong_gap_khi_lap_Bao_cao_chuyen_gia\" >Common errors when preparing Transfer Pricing Reports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Cam_ket_dich_vu_lap_Bao_cao_chuyen_gia_cua_MAN\" >MAN&#039;s commitment to providing Transfer Pricing Reporting services.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-chuyen-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_chuyen_gia_la_gi\"><\/span><b>What is a transfer pricing report?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Report <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam\/\">transfer pricing<\/a> It is a set of documents prepared and maintained by the enterprise to demonstrate that all related-party transactions comply with market principles, thereby demonstrating the reasonableness of profits. This document is not simply a table but also includes in-depth analysis of the enterprise&#039;s functions, risks and assets.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The core role of transfer pricing reports is legal evidence to help businesses protect themselves and explain to tax authorities when there are inspections and audits of corporate income tax (CIT) and transfer pricing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_trong_tam_tai_Viet_Nam\"><\/span><b>Key legal basis in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Transfer pricing reporting in Vietnam is mainly regulated by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">: Regulations on tax management for enterprises with related-party transactions. This is the core legal document, replacing the previous Decree 20\/2017\/ND-CP and detailing the structure of the dossier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related guiding circulars: Detailed instructions on implementing the provisions in Decree 132\/2020\/ND-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Enterprises need to understand these regulations to prepare correct and complete transfer pricing reports.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_nop_va_thoi_gian_luu_tru_Ho_so_chuyen_gia\"><\/span><b>Deadline for submission and storage period of Transfer Pricing Documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2448\" aria-describedby=\"caption-attachment-2448\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2448\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia.jpg\" alt=\"H\u1ea1n n\u1ed9p v\u00e0 th\u1eddi gian l\u01b0u tr\u1eef B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-nop-va-thoi-gian-luu-tru-Bao-cao-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2448\" class=\"wp-caption-text\">Deadline for submission and storage period of Transfer Pricing Report<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To ensure compliance, enterprises need to clearly note the regulations on submission time and storage requirements for Transfer Pricing Documents as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When to make a transfer pricing report: Enterprises with related-party transactions are required to declare information on related-party transactions according to Form No. 01\/GDLK attached to the annual Corporate Income Tax Finalization Declaration. The Transfer Pricing Determination dossier (full transfer pricing report) must be prepared before the time of submitting the Corporate Income Tax Finalization Declaration (usually the last day of the third month from the end of the fiscal year).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Storage requirements: Enterprises must prepare and store a set of transfer pricing reports at the time of submitting the Corporate Income Tax Finalization Declaration, and must present this file within 15 working days upon request of the tax authority during inspections and audits.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once you have a good understanding of the deadlines and recordkeeping requirements, the next step is to determine the scope of application, i.e. which businesses are required to report transfer pricing and which businesses are eligible for exemptions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_lap_Ho_so_chuyen_gia\"><\/span><b>Subjects required to prepare Transfer Pricing Documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Any enterprise that has related party transactions during the tax period must comply with transfer pricing regulations, including declaration and preparation of documents.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xac_dinh_Giao_dich_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Determining Related Transactions according to Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">According to Clause 2, Article 5 of Decree 132\/2020\/ND-CP, a transaction is considered related when it arises between parties with related relationships. Specific cases include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct ownership relationship: One party participates directly or indirectly in the management, control, capital contribution or investment of the other party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indirect\/Common Ownership: Parties are directly or indirectly under the management, control, capital contribution or investment of a third party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cross-capital relationship: An enterprise has at least 251% of the owner&#039;s capital contribution and simultaneously holds at least 251% of the owner&#039;s capital contribution of the other enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controlling personnel relationship: One party appoints\/nominates or their related person to participate in the management or control of the other party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Joint management relationship: Two enterprises have more than 50% members of the Board of Directors or persons with the authority to decide on financial and business policies appointed by a third party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family relationship: Two enterprises with more than 50% members of the Board of Directors or persons with authority to decide on financial and business policies are people with family relationships (wife, husband, father, mother, children, brothers, sisters).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial\/loan relationship: One party guarantees or lends to the other party in any form (including loans from third parties guaranteed by related parties) provided that the loan accounts for at least 10% of the total equity of the borrower and lasts for at least half a year in the tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supply chain\/production management relationship: The enterprise is under the management and control of production and business activities, or provides raw materials, supplies, and key products to the other party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significant asset use relationship: The enterprise uses or has the right to use the other party&#039;s intangible assets or tangible assets over 80% of the value of those assets, in a tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delegation relationship: The party has the right to appoint a person to operate and control the business activities of the other party; or the party has the right to decide on the financial and business policies of the other party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual control relationship: Parties are under the actual control and direction of an individual through the use of capital or business activities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When determining that an enterprise has any of the detailed related relationships mentioned above, the enterprise will officially be responsible for performing mandatory compliance obligations according to the provisions of the law on transfer pricing.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nghia_vu_bat_buoc\"><\/span><b>Compulsory obligation<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">All enterprises that have related transactions (purchase and sale of goods, provision of services, loans, transfer of intangible assets, etc.) during the tax period have two basic obligations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mandatory declaration: Must declare information on related party transactions according to Form No. 01\/GDLK attached to the annual Corporate Income Tax Finalization Declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing (When not exempted): A complete set of Transfer Pricing Reports (Local File, Master File) must be prepared and maintained if the exemption conditions listed in section 2 are not met.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, to reduce the compliance burden for small-scale enterprises and businesses with simple functions, Decree 132\/2020\/ND-CP also specifically stipulates cases that are exempted from preparing detailed Transfer Pricing Documents (Local File and Master File).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dieu_kien_mien_tru_lap_Ho_so_Giao_dich_lien_ket\"><\/span><b>Conditions for exemption from filing Related Transaction Documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2447\" aria-describedby=\"caption-attachment-2447\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2447\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia.jpg\" alt=\"C\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 trong B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-dieu-kien-mien-tru-lap-Ho-so-xac-dinh-gia-trong-Bao-cao-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2447\" class=\"wp-caption-text\">Conditions for exemption from preparing the Valuation Document in the Transfer Pricing Report<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Decree 132 on related-party transactions clearly stipulates cases where enterprises are exempted from the obligation to prepare a Pricing Document (Local File, Master File), although they still have to declare Form 01\/GDLK. Understanding these criteria according to Article 16 is very important for small and medium-sized enterprises (SMEs):<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mien_tru_theo_quy_mo_giao_dich_va_doanh_thu\"><\/span><b>Exemptions based on transaction size and turnover<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This case applies to businesses that simultaneously meet both of the following criteria regarding scale:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue generated during the tax period is less than 50 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total value of all related transactions arising in the tax period is under 30 billion VND.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Mien_tru_theo_chuc_nang_don_gian_va_bien_loi_nhuan\"><\/span><b>Simple functional exemption and profit margin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To be considered for this exemption, an enterprise must simultaneously satisfy all of the following conditions regarding scale and operational efficiency:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue generated during the tax period is less than 200 billion VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only perform simple functions, do not generate revenue or expenses from the exploitation and use of intangible assets;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not conduct affiliate transactions outside of Vietnam; and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Achieve the minimum pre-tax net profit margin on revenue (Net Profit Margin - NPM) for each industry as specified in Decree 132\/2020\/ND-CP (Specifically: Distribution 5%, Production 6%, Processing 7%).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Mien_tru_cho_giao_dich_thuan_noi_dia\"><\/span><b>Exemption for purely domestic transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To be exempted, domestic related party transactions must simultaneously satisfy strict conditions on taxpayer and tax rate as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises only have related party transactions with related parties that are subject to corporate income tax in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Associated parties apply the same corporate income tax rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One of the parties has declared and determined that the taxable income is not lower than the prescribed level.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For businesses that are not exempt or want to fully demonstrate compliance with market principles, understanding the structure and detailed content of the Transfer Pricing Documentation is a prerequisite.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_truc_chi_tiet_cua_Bo_Ho_so_Chuyen_gia\"><\/span><b>Detailed structure of the Transfer Pricing Documentation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Transfer Pricing Documentation (Transfer Pricing Document) consists of three main parts, designed according to the OECD&#039;s recommendations on combating base erosion and profit shifting (BEPS):<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"To_khai_Thong_tin_Giao_dich_lien_ket_Mau_so_01GDLK\"><\/span><b>Related Transaction Information Declaration (Form No. 01\/GDLK)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2446\" aria-describedby=\"caption-attachment-2446\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2446\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia.jpg\" alt=\"T\u1edd khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft trong B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/To-khai-thong-tin-giao-dich-lien-ket-trong-Bao-cao-chuyen-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2446\" class=\"wp-caption-text\">Declaration of related party transaction information in Transfer Pricing Report<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the official legal document submitted with the Corporate Income Tax Finalization Declaration.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Main content: Provides an overview of related parties, the value of each type of related party transaction (purchase, sale, service, loan), the pricing method applied, and financial results (profit margin).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Important indicators: Enterprises need to pay special attention to accurately declaring total revenue, total costs, pre-tax profit and other financial indicators, ensuring consistency with financial statements and other parts of the transfer pricing report.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_cot_loi_cua_Ho_so_Quoc_gia_Local_File\"><\/span><b>Core Contents of the Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most detailed document, focusing on the analysis of specific related party transactions of the business unit in Vietnam. Description of the business unit in Vietnam, organizational structure, business strategy and significant changes during the period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, detailed information on Affiliate Transactions is presented in the following content:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_Chuc_nang\"><\/span><b>Functional Analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is the most important element of transfer pricing reporting. Functional analysis aims to determine the real economic role of Vietnamese enterprises in the global value chain.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Function: List in detail the activities that the business performs (production, assembly, distribution, R&amp;D, marketing, management\u2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets: Identify the assets used (tangible assets such as factories, machinery; intangible assets such as brands, technological know-how).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk: Allocate the risks that the business bears (market risk, inventory risk, credit risk, exchange rate risk).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Choosing a method to determine transfer pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Enterprises must select and demonstrate the suitability of one of five main methods:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Traditional methods: Comparable Uncontrolled Price Method (CUP), Resale Price Method, Cost Plus Method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit-based methods: Transactional Net Profit Method (TNMM), Profit Split Method (PSM).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reason for selection: The choice of method must be based on the results of Functional Analysis, prioritizing the method with the highest reliability and comparability.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phan_tich_So_sanh_Benchmarking_va_Thiet_lap_Khoang_giao_dich_doc_lap\"><\/span><b>Benchmarking and Setting Up Independent Trading Ranges<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Comparative analysis is an important step in determining the independent value range, this process includes detailed steps such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Search process: Enterprises must carry out the process of searching for independent comparables (Comparables) on international databases (e.g. Compustat, Amadeus).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Processing: Make financial adjustments (e.g., working capital adjustments) to minimize accounting and operating differences, ensuring comparability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing the Arm&#039;s Length Range: The Arm&#039;s Length Range is usually defined as the 35th to the 75th percentile. If the company&#039;s profit margin falls outside this range, the company may have to make adjustments to bring the profit back to the median. This entire process must be clearly documented in the transfer pricing report for tax authorities to review.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_Toan_cau_Master_File_va_Bao_cao_CbCR_Country-by-Country_Report\"><\/span><b>Master File and Country-by-Country Report (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These documents provide a comprehensive view of the Multinational Enterprise (MNE)&#039;s business operations.<\/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-toan-cau-master-file\/\">Global Profile<\/a> (Master File): Applicable to MNE Groups with global consolidated revenue above the prescribed threshold (VND 18,000 billion). Master File describes the Group&#039;s legal structure, business strategy, value chain and overall 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\/\">CbCR Report<\/a> (Country-by-Country Report \u2013 Form No. 04\/GDLK): Applicable to MNEs with global consolidated revenue of VND 18,000 billion or more. This report provides aggregated information on revenue distribution, profit, corporate income tax paid, and business performance indicators (number of employees, tangible assets) in each country. This is an important risk tool for tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once a firm has a clear understanding of the required documentation structure, including the Master File and CbCR Report, the next step for the firm is to implement the implementation process to effectively complete and protect transfer pricing reporting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_thuc_hien_bao_cao_chuyen_gia_hieu_qua\"><\/span><b>Roadmap for effective transfer pricing reporting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A professional transfer pricing reporting process is presented specifically in the following table:<\/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;\"> Details of steps to prepare professional transfer pricing reports.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Steps to take<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Data collection and planning<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Collect all affiliate contracts, invoices, job descriptions, and internal pricing policies.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Functional interview<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This is a key step. Interview key departments to determine what functions they perform, what assets they use, and what risks they are exposed to. The results form the basis for the Functional Analysis in the transfer pricing report.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Raw data processing and financial refinement<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Apply comparative data, calculate independent ranges and draft content in the transfer pricing report.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The above three steps form a fundamental process to help businesses build a systematic transfer pricing report, ensuring transparency, compliance with regulations and limiting risks when tax authorities inspect and examine transfer pricing.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_bao_gia_tham_khao_dich_vu_lap_Bao_cao_chuyen_gia\"><\/span><b>Reference price list for Transfer Pricing Report preparation services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">With tax authorities increasingly tightening management of related-party transactions according to BEPS standards and Vietnamese law, preparing transfer pricing reports is not only a mandatory compliance requirement but also an important tool to help businesses proactively control tax risks, protect reasonable expenses, and safeguard profits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on the size of the business, industry, and complexity of related-party transactions, we develop a transparent, detailed, and competitive pricing structure for Transfer Pricing Reporting services, ensuring optimal cost efficiency while fully meeting legal requirements and providing accountability to tax authorities.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u00a0This is a price list for MAN&#039;s Transfer Pricing Report preparation services.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Category<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Completion time<\/b><\/td>\n<td style=\"text-align: center;\"><b>Cost (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Consultation before preparing the Report<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Analyze the current state of related-party transactions; identify potential tax issues.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,500,000 \u2013 3,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Online consultation (Zoom, Google Meet)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Data collection and analysis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Review invoices, contracts, and accounting records; classify related-party transactions.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2-4 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 \u2013 6,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prices depend on the industry and the volume of transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Determine the comparison method.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Choose the appropriate method: CUP, RPM, TNMM, ...<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 4,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">According to the Corporate Income Tax Law.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Comparative data analysis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Find a group of companies to compare, calculate, and adjust.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3-5 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5,000,000 \u2013 10,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Suitable for SMEs<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prepare a Transfer Pricing Report.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Complete according to template, with appendix and charts.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4-7 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8,000,000 \u2013 15,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This includes internal audits.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">First review and revision<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjusting based on customer feedback.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,000,000 \u2013 2,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Apply as in Table 1.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Second check and adjustment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Complete this before submitting it to the tax authorities.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-2 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,000,000 \u2013 2,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Maximum of 2 edits.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Assisting with explanations to the tax authorities.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Support can be provided in writing or in person at the tax office.<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Supporting businesses when using MAN&#039;s services.<\/span><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Important note:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prices exclude VAT. 10%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Travel, printing, notarization fees, etc. (if any) will be charged separately as needed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Completion time may vary if business data is incomplete or if complex transactions arise.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"color: #ff0000;\"><b>Note: <\/b><span style=\"font-weight: 400;\">The price list is for reference only; the exact price will depend on the specific business operations and scale of your company. To receive the most detailed and accurate price quote, please contact MAN \u2013 Master Accountant Network.<\/span><\/span><\/p><\/blockquote>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\" 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\">  Contact Us for a Quote <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_lam_viec_toi_uu\"><\/span><b>Optimized workflow<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Transfer pricing reports are only truly valuable when they are prepared through a systematic process, with risk control from the outset and ensuring accountability to the tax authorities. Based on this, MAN&#039;s workflow is implemented in the following steps:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Khao_sat_va_tiep_nhan_thong_tin\"><\/span><b>Step 1 \u2013 Survey and gather information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">MAN engages with businesses to gain an overall understanding of their operating model, corporate structure, affiliated parties, and the types of transactions that occurred during the period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This stage helps to quickly determine the scope of documentation required, identify potential transfer pricing risks early, and advise on appropriate handling strategies from the outset.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Kiem_tra_ra_soat_du_lieu_doanh_nghiep_cung_cap\"><\/span><b>Step 2 \u2013 Verify and review the data provided by the business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The team of experts conducts a review to verify the completeness and consistency of accounting records, contracts, invoices, internal pricing policies, and other documents related to related-party transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In cases where the data is inconsistent, MAN will provide a specific list of additions or corrections, avoiding risks during report preparation and tax audits.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Lap_ke_hoach_trien_khai_va_ky_hop_dong_dich_vu\"><\/span><b>Step 3 \u2013 Develop an implementation plan and sign a service contract.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on the information we have reviewed, we have developed a detailed implementation plan which includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scope of work<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Methods for determining transfer pricing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timeframe for completing each item<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Costs and responsibilities of each party.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Signing a contract helps to clarify rights and obligations and ensures that the project is implemented according to the agreed schedule.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Lap_Bao_cao_chuyen_gia_theo_quy_dinh_hien_hanh\"><\/span><b>Step 4 \u2013 Prepare a Transfer Pricing Report in accordance with current regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">We conduct a Functional-Risk-Asset Analysis (FAR), select an appropriate valuation methodology, and perform a comparative analysis according to OECD standards and Vietnamese legal regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The report is logically structured, well-structured, and supported by clear data, ensuring the company&#039;s ability to defend its tax position when dealing with tax authorities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ban_giao_Ho_so_va_chinh_sua_theo_phan_hoi\"><\/span><b>Step 5 \u2013 Hand over the documents and make revisions based on feedback.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">After finalizing the draft, MAN hands it over to the company for review.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All feedback will be received and promptly addressed with clear explanations, ensuring the final document aligns with the company&#039;s operational practices and internal management requirements.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Ho_tro_giai_trinh\"><\/span><b>Step 6 \u2013 Support for explanation<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In the event that the tax authorities require explanations, audits, or inspections related to related-party transactions, MAN will support businesses through:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Drafting explanatory documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consulting services for arguing in defense of costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide support in working with tax authorities within the scope of services agreed upon.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_lap_Bao_cao_chuyen_gia\"><\/span><b>Common errors when preparing Transfer Pricing Reports<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses are often at risk if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of data synchronization: Information in the transfer pricing report does not match other tax records (e.g., the functional description in the transfer pricing report is different from the business registration).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors in comparative analysis: Using comparative data that is not suitable for the Vietnamese market or not making adequate financial adjustments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Poor functional analysis: Failure to clarify key risks such as market risk or intangible asset risk, leading to easy profit-increasing adjustments by tax authorities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cam_ket_dich_vu_lap_Bao_cao_chuyen_gia_cua_MAN\"><\/span><b>MAN&#039;s commitment to providing Transfer Pricing Reporting services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>With practical experience in implementing solutions for numerous FDI enterprises and companies with related-party transactions, <a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-chuyen-gia\/\" target=\"_new\" rel=\"noopener\" data-start=\"307\" data-end=\"383\">transfer pricing services<\/a> MAN&#039;s focus is not only on proper filing but also on protecting businesses from the risks of tax audits and inspections. Accordingly, we are committed to:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Absolute confidentiality of business information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comply with and stay updated on current tax regulations and policies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide support in explaining matters to the Tax Authority when requested.<\/span><\/li>\n<\/ul>\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;\">Transfer pricing reporting is not just an administrative burden. It is an effective tax risk management tool, helping businesses avoid tax arrears and administrative fines, and enhancing transparency and credibility.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure standard transfer pricing reports, businesses should:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Periodic review: Conduct an internal transfer pricing risk assessment annually, especially before the end of the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seek professional assistance: Due to the complexity and depth of expertise, the preparation and maintenance of transfer pricing reports should be done by experienced tax consultants.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Contact <\/span><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network<\/span><span style=\"font-weight: 400;\"> for advice and support in preparing professional transfer pricing reports, ensuring compliance and transparency for businesses.<\/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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr.<\/span> <a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder and CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1 l\u00e0 m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1 thu\u1ebf ph\u1ee9c t\u1ea1p v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c l\u1eadp v\u00e0 duy tr\u00ec b\u00e1o c\u00e1o chuy\u1ec3n gi\u00e1 kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng b\u1ea3o v\u1ec7 l\u1eadp tr\u01b0\u1eddng thu\u1ebf c\u1ee7a doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2444","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\/2444","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=2444"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2444\/revisions"}],"predecessor-version":[{"id":2860,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2444\/revisions\/2860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2445"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}