{"id":2494,"date":"2025-11-15T23:46:36","date_gmt":"2025-11-16T06:46:36","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2494"},"modified":"2026-01-08T00:19:36","modified_gmt":"2026-01-08T07:19:36","slug":"cong-thuc-tinh-lai-vay","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/","title":{"rendered":"Guide to the most accurate formula for calculating interest on related-party transactions in 2026."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The formula for calculating interest on related-party transactions is a mandatory content that businesses must master to comply with Decree 132\/2020\/ND-CP and minimize the risk of being excluded from expenses during tax inspections. In the context of tax authorities strengthening control of related-party transactions, understanding the correct calculation method, the limit for controlling interest expenses and how to apply EBITDA according to current regulations becomes more important than ever. The following section will clearly analyze each step in the formula for calculating interest on related-party transactions, citing practical evidence and notes when declaring, helping businesses apply accurately and confidently in tax settlement records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Before going into the formula for calculating interest on related-party transactions, businesses need to clearly understand the basic concepts.<\/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\/cong-thuc-tinh-lai-vay\/#Giao_dich_lien_ket_la_gi\" >What is affiliate trading?<\/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\/cong-thuc-tinh-lai-vay\/#Chi_tiet_cac_truong_hop_xac_dinh_cac_ben_co_Quan_he_lien_ket\" >Details of cases in which parties are identified as having an Affiliated Relationship<\/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\/cong-thuc-tinh-lai-vay\/#Nguyen_tac_Giao_dich_doc_lap_Arms_Length_Principle\" >Arm&#039;s Length Principle<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Cong_thuc_tinh_tong_chi_phi_lai_vay_duoc_tru_va_Khong_che_30_EBITDA\" >Formula for calculating total deductible interest expense and 30% EBITDA Control<\/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\/cong-thuc-tinh-lai-vay\/#Cong_thuc_tinh_lai_vay_giao_dich_lien_ket_gioi_han\" >Formula for calculating interest on limited linked transactions<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Giai_thich_chi_tiet_cac_chi_tieu_trong_cong_thuc_tinh_lai_vay_giao_dich_lien_ket\" >Detailed explanation of the indicators in the formula for calculating interest on related-party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Xu_ly_chi_phi_lai_vay_khong_duoc_tru_Phan_vuot_tran\" >Handling of non-deductible interest expenses (Excess ceiling portion)<\/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\/cong-thuc-tinh-lai-vay\/#Truong_hop_EBITDA_am\" >Negative EBITDA Case<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Phuong_phap_xac_dinh_lai_suat_chuan_Giao_dich_doc_lap\" >Standard Interest Rate Determination Method Independent Transaction\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap\" >Independent transaction price comparison method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Cac_phuong_phap_dua_tren_Loi_nhuan\" >Profit Based Methods<\/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\/cong-thuc-tinh-lai-vay\/#Tac_dong_kep_cua_Lai_suat_va_Gioi_han_30\" >The Double Effect of Interest and Limits 30%<\/a><\/li><\/ul><\/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\/cong-thuc-tinh-lai-vay\/#Vi_du_minh_hoa_chi_tiet_cong_thuc_gioi_han_lai_vay\" >Detailed example illustrating the interest limit formula<\/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\/cong-thuc-tinh-lai-vay\/#Truong_hop_chi_phi_lai_vay_khong_duoc_tru\" >Cases where interest expenses are not deductible<\/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\/cong-thuc-tinh-lai-vay\/#Vi_du_minh_hoa_truong_hop_bi_loai_tru\" >Example illustrating the excluded case<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Huong_dan_Ke_khai_giao_dich_lien_ket\" >Instructions for declaring related party transactions\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#Cac_Phu_luc_bat_buoc_kem_theo\" >Required Appendices<\/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\/cong-thuc-tinh-lai-vay\/#Noi_dung_Ke_khai_Chi_phi_lai_vay\" >Content of Interest Expense Declaration<\/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\/cong-thuc-tinh-lai-vay\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-lai-vay\/#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=\"Giao_dich_lien_ket_la_gi\"><\/span><b>What is affiliate trading?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Related transactions are transactions arising in the production and business process between related parties. According to Article 1 <\/span><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;\">These transactions include: buying, selling, exchanging, renting, leasing, borrowing, lending, transferring goods, services, assets, as well as borrowing, lending, financial services, financial guarantees and other financial instruments.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tiet_cac_truong_hop_xac_dinh_cac_ben_co_Quan_he_lien_ket\"><\/span><b>Details of cases in which parties are identified as having an Affiliated Relationship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pursuant to Article 5 of Decree 132\/2020\/ND-CP, parties are considered to have an affiliated relationship if they fall into one of the following cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct capital ownership relationship 25%: One party directly or indirectly holds at least 25% of the other party&#039;s equity capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">25% Common Equity Ownership Relationship: Both parties have at least 25% of owner&#039;s equity held directly or indirectly by a third party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parent-Subsidiary Relationship: A third party directly or indirectly exercises significant control over the operations or financial and business decisions of the two parties (e.g., through financial and business agreements, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Director or Joint Manager Relationship (30%): Both parties have at least 30% members of the Board of Directors (Director, General Director, Deputy Director, Deputy General Director) of each party appointed from the same individual or the same group of individuals with family relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal or family relationship between the Executive Director or General Manager of one party and the Executive Director or General Manager of the other party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dominance Relationship through Assets or Services: One party directly or indirectly exercises significant control over the other party&#039;s decisions regarding the purchase, sale of goods, or provision of services (For example: Monopolizing the supply of important inputs or outputs).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Guarantee or Loan Relationship (25% equity &amp; 50% long-term debt)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Material\/Supply Dependency Relationship (Over 50%): One party receives from the other party or from the other party&#039;s affiliates supplies, raw materials, semi-finished products or services that account for over 50% of the recipient&#039;s total cost of production or total cost of goods sold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Output Dependent Relationship (Over 50%): One party sells or purchases assets, goods, or services that account for over 50% of the total value of assets sold or the total value of goods purchased by the other party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit-affecting contractual\/agreement relationship: One party is controlled by the other through agreements regarding risk sharing, profit control, business dominance, or other agreements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resident personal relationship (business control): An individual residing in Vietnam is a member of the Board of Directors or holds an important position controlling the business activities of both parties.<\/span><\/li>\n<\/ul>\n<p><b>Important Note: <\/b><span style=\"font-weight: 400;\">The deductibility of interest expenses in related party transactions is always limited, even if the loan is not from the related party but from a third party (e.g. a Bank), but the loan has a guarantee from the related party.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_doc_lap_Arms_Length_Principle\"><\/span><b>Arm&#039;s Length Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The important principle in managing related transactions is the Arm&#039;s Length Principle. The Arm&#039;s Length Principle is understood as: Related transactions must be priced according to the principle of analysis and comparison with independent transactions (transactions between unrelated parties) under similar conditions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the aim of ensuring that the enterprise&#039;s corporate income tax obligations are not reduced due to the impact of related-party relationships. The determination of the formula for calculating related-party transaction interest and loan interest must comply with this principle.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_tong_chi_phi_lai_vay_duoc_tru_va_Khong_che_30_EBITDA\"><\/span><b>Formula for calculating total deductible interest expense and 30% EBITDA Control<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2498\" aria-describedby=\"caption-attachment-2498\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2498\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tong-chi-phi-lai-vay-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket.jpg\" alt=\"T\u1ed5ng chi ph\u00ed l\u00e3i vay trong c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tong-chi-phi-lai-vay-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tong-chi-phi-lai-vay-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tong-chi-phi-lai-vay-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tong-chi-phi-lai-vay-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Tong-chi-phi-lai-vay-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2498\" class=\"wp-caption-text\">Total interest expense in the formula for calculating interest on related-party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the main part, answering in detail the question about the formula for calculating interest on related-party transactions according to Vietnamese law.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_lai_vay_giao_dich_lien_ket_gioi_han\"><\/span><b>Formula for calculating interest on limited linked transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Clause 3, Article 16, Decree 132\/2020\/ND-CP, the total interest expense deductible when determining taxable income for enterprises with related-party transactions must not exceed 30% of the total Net profit from business activities plus <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-trong-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Interest Expenses <\/span><\/a><span style=\"font-weight: 400;\">and Depreciation Expense (also known as adjusted EBITDA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, the formula for calculating the maximum deductible related-party transaction interest is:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Adjusted EBITDA = Net operating profit + Net interest expense + Depreciation expense<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> All financial indicators must be determined based on actual figures recorded on the enterprise&#039;s Financial Statements during the tax period.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Giai_thich_chi_tiet_cac_chi_tieu_trong_cong_thuc_tinh_lai_vay_giao_dich_lien_ket\"><\/span><b>Detailed explanation of the indicators in the formula for calculating interest on related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To avoid errors when applying the formula for calculating interest on related-party transactions, it is necessary to clearly understand the meaning of each component:<\/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;\"> Explain in detail each part of the formula for calculating interest on related-party transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Explanation and data sources<\/b><\/td>\n<td style=\"text-align: center;\"><b>Meaning<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Net interest expense<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Take from Financial Expenses (account 635) minus Financial Revenue (account 515) related to deposit interest or loan interest.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Is the total net cost of interest that a business has to bear.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Net operating profit<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Taken from the indicator (Code 21) on the Income Statement. This is earnings before interest and taxes (EBIT) but does not include other income.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Demonstrates the core business performance of the enterprise.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Depreciation expense<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Total depreciation costs of fixed assets incurred during the period (Taken from operating and production costs).<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Measure of non-cash expenses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Adjusted EBITDA<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">How to calculate EBITDA in standard related party transactions according to Decree 132\/2020\/ND-CP.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Represents profitability before being affected by decisions on taxes, capital structure (interest) and long-term investments (depreciation).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the table above, it can be seen that each indicator in the Adjusted EBITDA formula has a clear data source on the financial reporting system and has its own meaning in assessing the financial health of the enterprise. When properly synthesized, these indicators help enterprises accurately determine the ability to generate profits before the impact of interest, taxes and depreciation in accordance with the standards of Decree 132\/2020\/ND-CP. This is also an important basis for correctly calculating deductible interest expenses, limiting the risk of being adjusted during tax inspections.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Xu_ly_chi_phi_lai_vay_khong_duoc_tru_Phan_vuot_tran\"><\/span><b>Handling of non-deductible interest expenses (Excess ceiling portion)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2496\" aria-describedby=\"caption-attachment-2496\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2496\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phan-vuot-tran-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket.jpg\" alt=\"Ph\u1ea7n v\u01b0\u1ee3t tr\u1ea7n trong c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phan-vuot-tran-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phan-vuot-tran-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phan-vuot-tran-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phan-vuot-tran-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phan-vuot-tran-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2496\" class=\"wp-caption-text\">Excess part in the formula for calculating interest on related-party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">If the total net interest expense of the enterprise exceeds the 30% Adjusted EBITDA limit, the excess will be deducted when determining taxable income. This is the non-deductible interest expense in related-party transactions.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carry-forward rule: This non-deductible portion of interest expense is allowed to be carried forward to the next corporate income tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transition period: The period for transferring interest expenses calculated continuously shall not exceed 05 years, starting from the year following the year in which non-deductible interest expenses arise.<\/span><\/li>\n<\/ul>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">If in 2024 there is 100 million VND of interest deducted, and in 2025 the company is allowed to deduct an additional 50 million VND from the limit, then that 50 million VND will be used to offset the 100 million VND of 2024. The remaining 50 million VND balance will continue to be carried forward to 2026.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_EBITDA_am\"><\/span><b>Negative EBITDA Case<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2497\" aria-describedby=\"caption-attachment-2497\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2497\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Truong-hop-EBITDA-am-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p EBITDA \u00e2m trong c\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Truong-hop-EBITDA-am-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Truong-hop-EBITDA-am-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Truong-hop-EBITDA-am-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Truong-hop-EBITDA-am-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Truong-hop-EBITDA-am-trong-cong-thuc-tinh-lai-vay-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2497\" class=\"wp-caption-text\">Case of negative EBITDA in the formula for calculating interest on related-party transactions<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">According to the formula for calculating interest on related-party transactions in Decree 132\/2020\/ND-CP, if adjusted EBITDA has a value of 0 or a negative value:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net borrowing costs deducted \u226430%\u00d7 (adjusted EBITDA)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">When EBITDA is less than or equal to 0, then 30% EBITDA will also be 0 or negative. Therefore, according to the principle:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises will not be allowed to deduct any net interest expenses when determining taxable income of CIT. All net interest expenses incurred during the period will be deducted and carried forward to the next tax periods (maximum 5 years).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although negative EBITDA makes all net interest expenses not deductible, enterprises still need to determine the correct loan interest rate according to regulations to ensure valid related party transaction records. Therefore, the following is the method of determining the interest rate that enterprises must comply with when incurring related party loans.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_lai_suat_chuan_Giao_dich_doc_lap\"><\/span><b>Standard Interest Rate Determination Method Independent Transaction<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The 30% EBITDA limit is a financial barrier. However, businesses must also comply with the Arm&#039;s Length Interest Rate principle based on comparison methods. The application of these methods is to ensure that the loan interest rate from the related party is not pushed too high compared to the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The methods for determining transfer pricing are given priority according to Decree 132\/2020\/ND-CP:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap\"><\/span><b>Independent transaction price comparison method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The principle of comparing the interest rate of a linked loan with the interest rates of similar independent loans that the enterprise or other independent parties have made.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This method is often preferred in lending because interest rates are the easiest to compare if similar independent transactions (in terms of loan amount, term, currency, credit profile) are found.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_dua_tren_Loi_nhuan\"><\/span><b>Profit Based Methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resale Price Method (RPM) and Cost Plus Method (CPM): Less directly applicable to loan transactions, but can be used to evaluate the profitability of a financial service provider or an intra-group loan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactional Net Margin Method (TNMM): Assesses whether the borrower&#039;s net profit (before interest and taxes) is consistent with independent companies in the same industry.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After understanding the method of determining interest rates in related-party transactions, businesses also need to consider more deeply the compounding effect of interest rates. This factor can cause financial costs to balloon rapidly if not tightly controlled.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tac_dong_kep_cua_Lai_suat_va_Gioi_han_30\"><\/span><b>The Double Effect of Interest and Limits 30%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Businesses should note that the 30% EBITDA limit and the independent interest principle are two independent but jointly applied criteria.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest Rate Criteria: If the linked loan interest rate is too high compared to the market, the portion of the loan interest that exceeds the independent rate will be eliminated first.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">30% Limit Criteria: Total interest expense (after adjusting for market interest rates, if any) continues to be subject to the 30% Adjusted EBITDA limit.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This ensures that the tax authorities have tight control over both price (interest rates) and debt repayment capacity (based on business performance and EBITDA).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_chi_tiet_cong_thuc_gioi_han_lai_vay\"><\/span><b>Detailed example illustrating the interest limit formula<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This section will help you understand how to calculate deductible interest expense in 2025 related party transactions through a practical example.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Truong_hop_chi_phi_lai_vay_khong_duoc_tru\"><\/span><b>Cases where interest expenses are not deductible<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><b>Example 1:<\/b><span style=\"font-weight: 400;\"> Company A has related party transactions with the following accounting figures for 2025.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 120px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> The figures illustrate the formula for calculating interest on related-party transactions.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 46.493%; text-align: center; height: 24px;\"><b>Indicators<\/b><\/td>\n<td style=\"width: 15.8317%; text-align: center; height: 24px;\"><b>Amount (VND)<\/b><\/td>\n<td style=\"width: 36.8737%; text-align: center; height: 24px;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 46.493%; text-align: left; height: 24px;\"><span style=\"font-weight: 400;\">Net profit from operations.<\/span><\/td>\n<td style=\"width: 15.8317%; text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">1.800.000.000<\/span><\/td>\n<td style=\"width: 36.8737%; text-align: left; height: 24px;\"><span style=\"font-weight: 400;\">Code 21 Business results report.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 46.493%; text-align: left; height: 24px;\"><span style=\"font-weight: 400;\">Total interest expense incurred during the period.<\/span><\/td>\n<td style=\"width: 15.8317%; text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">1.200.000.000<\/span><\/td>\n<td style=\"width: 36.8737%; text-align: left; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 46.493%; text-align: left; height: 24px;\"><span style=\"font-weight: 400;\">Total deposit interest and loan interest accrued during the period.<\/span><\/td>\n<td style=\"width: 15.8317%; text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">200.000.000<\/span><\/td>\n<td style=\"width: 36.8737%; text-align: left; height: 24px;\"><span style=\"font-weight: 400;\">Financial revenue from deposits.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 46.493%; text-align: left; height: 24px;\"><span style=\"font-weight: 400;\">Depreciation expense incurred during the period.<\/span><\/td>\n<td style=\"width: 15.8317%; text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">800.000.000<\/span><\/td>\n<td style=\"width: 36.8737%; text-align: left; height: 24px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the illustrative data, below are detailed calculation steps to determine the deductible interest expense when calculating corporate income tax in 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Apply the formula to calculate the indexes in the table below:<\/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;\"> Determine the interest expense excluded in the formula for calculating related party interest.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Indicators<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Value (VND)<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Actual Net Interest Expense Incurred<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Maximum deductible (30% EBITDA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.080.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Net Interest Expense is deductible when calculating CIT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Non-deductible interest expenses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In this case, the actual Net Interest Expense (VND 1 billion) is lower than the 30% EBITDA limit (VND 1.08 billion). Therefore, the entire VND 1 billion of net interest expense is considered a deductible expense when determining taxable income.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_truong_hop_bi_loai_tru\"><\/span><b>Example illustrating the excluded case<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Suppose company A has different figures that interest expense incurred is 2,500,000,000 VND.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Then the new net interest expense is:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net interest expense = 2,500,000,000 \u2013 200,000,000 = 2,300,000,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Identify deductible costs:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual Net Interest Expense: VND 2,300,000,000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maximum deductible: 1,470,000,000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The interest expense deducted then is VND 830,000,000<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Company A is exempted from interest expense of VND 830 million when calculating corporate income tax. This VND 830 million is allowed to be carried forward to the next tax periods, up to 05 years.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Huong_dan_Ke_khai_giao_dich_lien_ket\"><\/span><b>Instructions for declaring related party transactions<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accurate declaration is the final step to complete tax records and avoid penalties. Enterprises using the formula for calculating interest on related-party transactions must declare on the appendices attached to the Corporate Income Tax Finalization Declaration.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cac_Phu_luc_bat_buoc_kem_theo\"><\/span><b>Required Appendices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Taxpayers with related-party transactions within the scope of Decree 132 must declare information according to the following Appendices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix I (Form 01): Information on related parties and related transactions. This is where the details of related parties and types of transactions (including borrowing and lending transactions) are listed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix II (Form 02): Declaration of determining related party transaction prices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix III (Form 03): Country-by-country profit report (applicable to large corporations).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To complete the tax dossier and ensure compliance with regulations, enterprises need to fill in all information according to the appendices attached to the Corporate Income Tax Finalization Declaration. The next part will provide detailed instructions on the declaration of interest expenses for related-party transactions in each appendix, helping enterprises to be transparent and avoid risks when inspected by tax authorities.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Noi_dung_Ke_khai_Chi_phi_lai_vay\"><\/span><b>Content of Interest Expense Declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In Appendix I and II, enterprises must clearly present the components used in the formula for calculating EBITDA related-party transaction interest, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total net interest expense.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net profit from operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation expense.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusted EBITDA calculation results.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The interest expense portion is eliminated and the portion is carried forward to the next period.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The responsibility to prove the transfer pricing under the arm&#039;s length principle rests with the taxpayer. Enterprises need to prepare documents to determine the transfer pricing to protect the data.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure compliance with regulations and optimize costs, businesses should master the formula for calculating interest on related-party transactions and apply financial management measures synchronously. First of all, establish a periodic financial model to forecast EBITDA and the maximum deductible interest expense, thereby adjusting the loan structure in a timely manner. At the same time, fully prepare the Transfer Pricing Determination Documents right from the beginning of the tax period, ensuring that interest rates and loan terms are proven according to the principle of independent transactions. In addition, clearly accounting for net interest expenses, depreciation expenses and net profits will help apply the formula accurately and transparently.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Taking the above steps will help businesses not only comply with the law but also avoid unnecessary tax arrears, optimize costs and maintain sustainable financial performance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact <\/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 Network<\/span><\/a><span style=\"font-weight: 400;\"> for detailed advice and support.<\/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;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p>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;\"><em><b>Editor MAN \u2013 Master Accountant Network<\/b><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm v\u1eefng \u0111\u1ec3 tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi thanh tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2494","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\/2494","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=2494"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2494\/revisions"}],"predecessor-version":[{"id":2759,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2494\/revisions\/2759"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2495"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}