{"id":2467,"date":"2025-11-08T08:40:28","date_gmt":"2025-11-08T15:40:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2467"},"modified":"2026-01-22T21:50:08","modified_gmt":"2026-01-23T04:50:08","slug":"chuyen-gia-tai-viet-nam-2026","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/","title":{"rendered":"Transfer Pricing Regulations in Vietnam 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Transfer pricing in Vietnam is entering a phase of &quot;high scrutiny&quot; in 2026 as tax authorities simultaneously tighten Decree 132\/2020\/ND-CP, intensify inspections of related-party transactions, and implement the Global Minimum Tax (GMT).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, many FDI enterprises \u2013 even without intentionally committing fraud \u2013 still face the risk of being assessed taxes and having tens to hundreds of billions of dong collected retrospectively simply because their internal pricing policies do not conform to the principles of independent trading.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article goes beyond simply &quot;explaining the regulations,&quot; providing the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An overview of the nature of transfer pricing in Vietnam.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">The most common forms of transfer pricing today.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Key legal provisions under Decree 132\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The actual risks of being inspected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compliance and Risk Optimization Strategies in the Era of Global Minimum Tax<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This helps businesses proactively prevent tax risks, increase transparency, and protect their long-term investment strategies 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\/chuyen-gia-tai-viet-nam-2026\/#Tinh_trang_Chuyen_gia_tai_Viet_Nam\" >Transfer Pricing Status in Vietnam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Cac_hinh_thuc_Chuyen_gia_pho_bien_tai_Viet_Nam\" >Common forms of Transfer Pricing in Vietnam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Quy_trinh_co_quan_thue_ap_dung_khi_thanh_tra_Chuyen_gia_tai_Viet_Nam\" >The procedures applied by tax authorities when auditing transfer pricing in Vietnam.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Co_so_phap_ly_chinh_thuc_ve_chong_Chuyen_gia_tai_Viet_Nam\" >Official legal basis on anti-Transfer pricing in Vietnam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Quy_dinh_trong_tam_trong_Nghi_dinh_1322020ND-CP\" >Key provisions in Decree 132\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Rui_ro_va_hau_qua_khi_vi_pham_Quy_dinh_chong_Chuyen_gia_tai_Viet_Nam\" >Risks and consequences of violating anti-Transfer Pricing Regulations in Vietnam<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Truy_thu_thue_va_Dieu_chinh_gia\" >Tax Collection and Price Adjustment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Cac_khoan_xu_phat_Tai_chinh\" >Financial Penalties<\/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\/chuyen-gia-tai-viet-nam-2026\/#Anh_huong_uy_tin_va_quan_he_voi_Co_quan_Thue\" >Impact on reputation and relationship with Tax Authorities\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Chien_luoc_tuan_thu_chong_Chuyen_gia_hieu_qua\" >Effective Transfer Pricing Compliance Strategy<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Prepare a dossier to determine the price of related transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Xay_dung_Chinh_sach_gia_noi_bo\" >Building Internal Pricing Policy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Thoa_thuan_truoc_ve_Phuong_phap_xac_dinh_gia_tinh_thue_APA\" >Advance Pricing Agreement (APA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Khung_chien_luoc_quan_ly_rui_ro_chuyen_gia_ben_vung\" >Sustainable Transfer Pricing Risk Management Strategic Framework<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Thach_thuc_moi_Thue_toi_thieu_Toan_cau_va_tac_dong_den_FDI\" >New Challenge: Global Minimum Tax and its Impact on FDI\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Pham_vi_ap_dung\" >Scope of application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Tac_dong_den_Chuyen_gia\" >Impact on Transfer Pricing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#Hanh_dong_cua_Viet_Nam\" >Vietnam&#039;s actions<\/a><\/li><\/ul><\/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\/chuyen-gia-tai-viet-nam-2026\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-gia-tai-viet-nam-2026\/#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=\"Tinh_trang_Chuyen_gia_tai_Viet_Nam\"><\/span><b>Transfer Pricing Status in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-chuyen-gia\/\"><span style=\"font-weight: 400;\">Transfer pricing<\/span><\/a><span style=\"font-weight: 400;\"> In Vietnam, it is the activity of businesses, especially multinational corporations, to price internal transactions.<\/span><span style=\"font-weight: 400;\"> (such as buying and selling goods and services) not at market prices to optimize profits and reduce tax obligations. Although it is a legitimate financial management tool when it complies with the market price principle (Arm&#039;s Length Principle), transfer pricing becomes a sensitive issue when it is abused to transfer profits from high-tax countries to low-tax countries, causing losses to the State budget.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is necessary to clearly distinguish transfer pricing (internal price adjustment) from tax avoidance (taking advantage of legal loopholes to legally reduce taxes) and tax fraud (which is an illegal act).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In tax administration practice, transfer pricing in Vietnam is no longer an isolated phenomenon but has become one of the national risk concerns, especially in the following sectors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manufacturing and processing<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Distribution trade<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technology, software<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retail, regional supply chain<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Businesses eligible for corporate income tax incentives<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Notably, many FDI enterprises consistently report losses but continue to expand their scale, a typical sign that leads tax authorities to include them in the high-risk list for transfer pricing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The important thing is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing is not automatically a violation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">But all related-party transactions must demonstrate an economic basis and market price.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If proof cannot be provided, the tax authorities have the right to adjust the entire business results.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_Chuyen_gia_pho_bien_tai_Viet_Nam\"><\/span><b>Common forms of Transfer Pricing in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2471\" aria-describedby=\"caption-attachment-2471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2471\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat.jpg\" alt=\"C\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam ph\u1ed5 bi\u1ebfn nh\u1ea5t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-hinh-thuc-chuyen-gia-tai-Viet-Nam-pho-bien-nhat-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2471\" class=\"wp-caption-text\">The most common forms of transfer pricing in Vietnam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To better understand how businesses can implement Transfer Pricing in Vietnam, it is necessary to consider the most common forms that are often applied in practice. Each form has its own mechanism but all aim at the common goal of transferring profits between related parties to optimize tax obligations. The table below illustrates each form specifically, with practical examples to help businesses easily visualize and identify potential risks:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Board:<\/strong> Forms and identification of transfer pricing risks in Vietnam.<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Transfer Pricing Form<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe<\/b><\/td>\n<td style=\"text-align: center;\"><b>Illustrative example<\/b><\/td>\n<td style=\"text-align: center;\"><b>Risk indicators during a tax audit.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Through the prices of goods and services<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Adjusting the purchase price of raw materials, semi-finished products or internal services higher or lower than market prices to change profits between related parties.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company A (Vietnam, high tax rate) imports raw materials from Parent Company B (Country X, low tax rate) at $120\/unit, while the market price is only $100\/unit. This increases costs in Vietnam and transfers $20 of profit to Company B.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Unusually low profit margins compared to the industry average.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Through loan interest\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Making internal loans at unusually high interest rates (increasing financial costs in Vietnam) or unusually low interest rates (reducing interest revenue abroad).<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company C (Vietnam) borrows capital from associated company D with an interest rate of 15%\/year, while the commercial bank only charges 8%\/year. The difference of 7% is included in financial expenses, reducing corporate income tax in Vietnam.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Interest expenses exceeded 30% EBITDA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Through intangible assets<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Imposing excessive or disproportionate royalties, management fees, or trademark fees relative to the actual value received.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company E (Vietnam) pays 5% in brand royalties to its affiliated company F, while the industry average is only 1-2%. This difference is considered an unreasonable expense, aimed at transferring profits abroad.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Economic benefits could not be demonstrated.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Through the value of contributed assets<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Overvaluation of capital assets increases depreciation expenses and reduces taxable profits over many years.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company G contributed capital in the form of a used production line, with an actual value of 5 billion VND but valued at 20 billion VND when contributing to Company H (Vietnam). Company H recorded depreciation of over 20 billion, increasing costs and reducing taxable profits.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Depreciation increased sharply, but revenue did not increase.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Through the above examples, it can be seen that transfer pricing behavior in Vietnam does not only take place in a single form but is often carried out in a sophisticated and diverse manner through commodity prices, loan interest rates, intangible assets or capital contribution values. Early identification of these signs helps businesses proactively adjust internal policies, ensure compliance with the principle of independent transactions and avoid the risk of being subject to tax collection and penalties in future inspections.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_co_quan_thue_ap_dung_khi_thanh_tra_Chuyen_gia_tai_Viet_Nam\"><\/span><b>The procedures applied by tax authorities when auditing transfer pricing in Vietnam.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, transfer pricing audits in Vietnam typically follow these steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Risk analysis from declared data: Appendix on related-party transactions (Form 01\/GDLK), financial statements over several years, and comparison of industry profit margins.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Request the following documents for determining transfer pricing: Local file, Master file, and Country-by-Country Report of Profit and Loss (CbCR, if applicable).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Benchmarking: Use regional databases and adjust profit margins.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Tax Assessment and Penalties: Implement price adjustments, collect back taxes, impose administrative penalties, and address late payment penalties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses with no records or with only superficial records are almost certain to be subject to tax assessment.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_chinh_thuc_ve_chong_Chuyen_gia_tai_Viet_Nam\"><\/span><b>Official legal basis on anti-Transfer pricing in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure compliance and build trust, every FDI enterprise needs to master the following official legal documents. This is considered the most important anti-transfer pricing law today:<\/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;\"> Official legal basis on anti-Transfer pricing in Vietnam.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>Focus on anti-Transfer pricing regulations in Vietnam<\/b><\/td>\n<td style=\"text-align: center;\"><b>Important Quotes<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed and comprehensive regulations on Tax Management for enterprises with related transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Article 5: Determining parties with related transactions. Articles 6 and 7: Principles and methods for determining independent transaction prices.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Circular 66\/2020\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Instructions for implementing Decree 132\/2020\/ND-CP.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detailed regulations on declaration and preparation of Transfer Pricing Determination Documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">General principles on risk management, tax audits and base erosion measures (BEPS).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Regulations on rights and obligations of taxpayers and tax authorities.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the above legal documents, it can be seen that the legal framework on anti-transfer pricing in Vietnam is increasingly being improved and approaching international standards (BEPS - OECD). Enterprises need to regularly update and review related party transaction records and fully comply with the provisions of Decree 132\/2020\/ND-CP, <\/span><a href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=200612\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Circular 66\/2020\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> as <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Tax Administration Law No. 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">Strict compliance not only helps businesses minimize tax inspection risks but also enhances transparency and reputation in investment activities in Vietnam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_trong_tam_trong_Nghi_dinh_1322020ND-CP\"><\/span><b>Key provisions in Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2470\" aria-describedby=\"caption-attachment-2470\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2470\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132.jpg\" alt=\"Quy \u0111\u1ecbnh ch\u1ed1ng chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chong-chuyen-gia-tai-Viet-Nam-theo-Nghi-dinh-132-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2470\" class=\"wp-caption-text\">Anti-transfer pricing regulations in Vietnam under Decree 132<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To concretize the principles of anti-transfer pricing, Decree 132\/2020\/ND-CP focuses on the following three key provisions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arm&#039;s Length Principle: Related transactions must be priced at market prices, as if the parties were independent of each other.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control of Interest Expenses (Interest Cap): Total interest expenses deducted when calculating corporate income tax must not exceed 30% of EBITDA (Net profit from business operations plus interest expenses and depreciation expenses). This is a direct regulation to limit transfer pricing through financial channels.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Details of the Regulations <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay\/\"><span style=\"font-weight: 400;\">Interest Control<\/span><\/a><span style=\"font-weight: 400;\"> (Loan Interest Cap) This regulation is one of the hottest points in current tax inspections. The following details should be noted:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following interest expense items are excluded from the 30% EBITDA limitation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan interest is implemented according to ODA Agreement, Government loan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on loans from international financial institutions (ADB, WB, IMF) and non-governmental organizations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan interest is made according to the Government&#039;s national target programs and projects.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The non-deductible interest expense portion (exceeding 30% EBITDA) is carried forward to the next tax period for 5 consecutive years, starting from the tax period in which the non-deductible interest expense arises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enterprises with related transactions must be responsible. <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">declaration <\/span><\/a><span style=\"font-weight: 400;\">and prepare a Transfer Pricing Document to provide to the tax authorities upon request.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_va_hau_qua_khi_vi_pham_Quy_dinh_chong_Chuyen_gia_tai_Viet_Nam\"><\/span><b>Risks and consequences of violating anti-Transfer Pricing Regulations in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When tax authorities inspect and detect transfer pricing behavior in Vietnam that does not comply with the principle of independent transactions, enterprises will face the following serious risks:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truy_thu_thue_va_Dieu_chinh_gia\"><\/span><b>Tax Collection and Price Adjustment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Direct tax consequences include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authority has the right to readjust the transaction price according to the Independent Transaction Principle, leading to the collection of Corporate Income Tax (CIT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loss Reduction Adjustment: Losses arising from transfer pricing will be adjusted down or eliminated, increasing taxable income.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to direct adjustments to tax payable, businesses also face other severe financial sanctions, specifically as follows.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_khoan_xu_phat_Tai_chinh\"><\/span><b>Financial Penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Based on the Law on Tax Administration and Decrees on administrative sanctions, the specific financial penalties that enterprises may have to bear are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative Penalty for Tax Violations: Apply a fine of 20% on the amount of corporate income tax collected due to false declaration, leading to a shortage of tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment penalty: Calculated at 0.03%\/day on the amount of corporate income tax collected and administrative fines, from the tax payment deadline to the actual payment date.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalty for late or incorrect declaration: Fine from VND 8 million to VND 25 million for incorrect declaration of related party transaction information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalty for failure to prepare or provide documents: Enterprises may be subject to heavier administrative penalties and tax assessment if they fail to prepare or provide transfer pricing documents when requested by tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to direct financial sanctions, transfer pricing violations also cause serious non-financial and relational losses, specifically:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Anh_huong_uy_tin_va_quan_he_voi_Co_quan_Thue\"><\/span><b>Impact on reputation and relationship with Tax Authorities<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Non-financial but no less serious consequences include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be named and published in the media.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Negatively affects tax risk rating, leading to more frequent and in-depth audits in subsequent periods.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Faced with these serious financial, legal and reputational risks, moving from a reactive to a proactive state of building and implementing an effective transfer pricing compliance strategy is imperative for every business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_chong_Chuyen_gia_hieu_qua\"><\/span><b>Effective Transfer Pricing Compliance Strategy<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2469\" aria-describedby=\"caption-attachment-2469\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2469\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue.jpg\" alt=\"Chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Chien-luoc-tuan-thu-chuyen-gia-tai-Viet-Nam-giup-doanh-nghiep-giam-rui-ro-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2469\" class=\"wp-caption-text\">Transfer pricing compliance strategy in Vietnam helps businesses reduce tax risks<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To minimize transfer pricing risks, companies, especially FDI companies, need to develop a compliance and transparency strategy:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Prepare a dossier to determine the price of related transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is the most important evidence, built on the three-tier structure of the OECD BEPS standard. The dossier includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">Local File<\/span><\/a><span style=\"font-weight: 400;\">: Detailed information on related transactions in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\"><span style=\"font-weight: 400;\">Master File<\/span><\/a><span style=\"font-weight: 400;\">: General information about multinational corporations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-bao-cao-cbcr-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)<\/span><\/a><span style=\"font-weight: 400;\">: Only applicable to large corporations with total global consolidated revenue of VND 18,000 billion or more.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, documenting is only a step to explain the transactions that have occurred. To proactively control risks, businesses need to move to the second step, which is a strategic direction for future transactions.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xay_dung_Chinh_sach_gia_noi_bo\"><\/span><b>Building Internal Pricing Policy<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Establish clear and transparent rules for pricing among members, ensuring that all transactions are economically sound and comply with the principle of independence.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To achieve the highest level of certainty of compliance and completely eliminate the risk of audit, businesses can seek formal agreement with tax authorities through the following mechanisms:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thoa_thuan_truoc_ve_Phuong_phap_xac_dinh_gia_tinh_thue_APA\"><\/span><b>Advance Pricing Agreement (APA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is a mechanism that helps businesses and tax authorities reach an agreement on the method of determining prices for a certain period, providing certainty and minimizing future disputes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While proactive mechanisms such as APAs help businesses stabilize internal pricing policies and minimize risks with local tax authorities, the international tax landscape has shifted to a more systemic and exotic challenge, the Global Minimum Tax.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Khung_chien_luoc_quan_ly_rui_ro_chuyen_gia_ben_vung\"><\/span><b>Sustainable Transfer Pricing Risk Management Strategic Framework<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Compliance with transfer pricing regulations cannot simply be limited to filing required documents; it needs to be implemented as a comprehensive management process. FDI enterprises seeking long-term risk control need to approach transfer pricing within a structured strategic framework that both meets the legal requirements of Decree 132\/2020\/ND-CP and provides direction for future transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This strategic framework can be implemented in the following four key steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Periodically assess transfer pricing risks: Compare profit margins with the industry and review key related-party transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Standardize internal pricing policy: Within the internal system, establish common regulations on pricing policy and standardize it throughout the entire system;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Create accurate, complete, and timely related-party transaction records: Do not do this just to comply with regulations; update them annually according to business changes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Review APA for material transactions: Especially for industries such as outsourcing, exclusive distribution, and corporate management services.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thach_thuc_moi_Thue_toi_thieu_Toan_cau_va_tac_dong_den_FDI\"><\/span><b>New Challenge: Global Minimum Tax and its Impact on FDI\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Since 2024, Vietnam has officially applied the Global Minimum Tax (GMT) according to the Resolution of the National Assembly. This is a game changer for the tax and transfer pricing strategies of multinational corporations.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung\"><\/span><b>Scope of application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The Global Minimum Tax applies a minimum tax rate of 15% to multinational corporations (MNEs) with a total consolidated turnover of \u20ac750 million or more in at least two of the last four years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The application of this minimum tax rate has created fundamental changes in the investment environment and has had far-reaching impacts on the Transfer Pricing policies of corporations, specifically:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tac_dong_den_Chuyen_gia\"><\/span><b>Impact on Transfer Pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The advent of the Global Minimum Tax has significantly changed the dynamics and strategies of Transfer Pricing of MNEs, as shown in the following points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Difference in objectives: Transfer pricing (Decree 132\/2020\/ND-CP) aims to ensure transaction prices. <\/span><span style=\"font-weight: 400;\">according to market principles<\/span><span style=\"font-weight: 400;\">. GMT to ensure minimum profit <\/span><span style=\"font-weight: 400;\">taxable 15%<\/span><span style=\"font-weight: 400;\"> in all areas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduced incentive incentives: FDI companies in Vietnam that are enjoying CIT incentives (below 15%) may be subject to additional taxes in the parent country (through the Minimum Taxable Income Rule \u2013 IIR) to reach 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New strategy: Corporations must re-evaluate their entire business models, supply chains and especially transfer pricing policies to optimize benefits from non-tariff incentives (such as investment support, land) and minimize the impact of IIR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New strategy: Corporations must re-evaluate their entire business model, supply chain and especially transfer pricing policies to optimize benefits from non-tariff incentives (such as investment support, land) and minimize the impact of Transfer Pricing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Faced with the major impacts on tax policy and investment environment brought about by the Global Minimum Tax, the Vietnamese Government has promptly taken specific actions to protect tax collection rights and maintain the competitiveness of the investment environment.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hanh_dong_cua_Viet_Nam\"><\/span><b>Vietnam&#039;s actions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Vietnam is studying a mechanism to apply the Qualified Domestic Minimum Top-up Tax (QDMTT) to retain the right to collect this tax difference instead of letting foreign countries collect it.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In summary, in the context of tightening domestic regulations under Decree 132\/2020\/ND-CP and global challenges (GMT) increasingly reshaping the rules of the game, transfer pricing risk management requires a more comprehensive and proactive tax strategy than ever before, leading to the following conclusions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Compliance with anti-transfer pricing regulations in Vietnam is not only a legal obligation but also a key factor to ensure sustainable development and effective tax risk management. Enterprises need to proactively update new regulations (especially Decree 132\/2020\/ND-CP) and build complete and reasonable transfer pricing documents, and integrate Global Minimum Tax compliance into the overall tax strategy to cope with major changes in international tax administration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is looking for an optimal solution to transfer pricing risks and ensure compliance with Decree 132\/2020\/ND-CP, please contact us. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant<\/span><\/a><span style=\"font-weight: 400;\"> Network for support in building internal pricing policies (Transfer Pricing Policy), creating affiliate transaction profiles and negotiating effective APAs.<\/span><\/p>\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=\"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\">E-mail: <a href=\"mailto:man@man.net.vn\">man@man.net.vn<\/a><\/li>\n<\/ul>\n<p>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>\n<p style=\"text-align: right;\"><b><i>Editorial Board of MAN \u2013 Master Accountant Network<\/i><\/b><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n \u201cgi\u00e1m s\u00e1t cao \u0111\u1ed9\u201d khi c\u01a1 quan thu\u1ebf \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1ea9y m\u1ea1nh thanh tra giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 tri\u1ec3n khai Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (GMT). Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, nhi\u1ec1u doanh nghi\u1ec7p FDI \u2013 d\u00f9 kh\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2468,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2467","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\/2467","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=2467"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2467\/revisions"}],"predecessor-version":[{"id":2853,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2467\/revisions\/2853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2468"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}