{"id":2508,"date":"2025-11-18T21:17:23","date_gmt":"2025-11-19T04:17:23","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2508"},"modified":"2025-11-18T21:17:23","modified_gmt":"2025-11-19T04:17:23","slug":"phuong-phap-loi-nhuan-so-sanh-tnmm","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/","title":{"rendered":"6 steps of Comparative Profit Method (TNMM) in GDLK"},"content":{"rendered":"<p>The Transactional Net Margin Method (TNMM) is the most popular method for determining transfer pricing in Vietnam and around the world. The TNMM method is based on comparing the net profit margin of an enterprise with independent companies performing equivalent functions, thereby proving that internal transactions comply with the market principles according to Decree 132\/2020\/ND-CP. To learn more about valuation methods <a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\">Related Transactions (Transfer Pricing)<\/a> other, you can refer to at <a title=\"null\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-xac-dinh-gia-giao-dich-lien-ket\/\">This<\/a>.<\/p>\n<p>This article fully analyzes the principles, implementation process and important notes when applying the comparative profit method to help businesses build a solid and effective pricing profile.<\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Tong_quan_ve_phuong_phap_loi_nhuan_so_sanh_TNMM\" >Overview of the comparative earnings method (TNMM)<\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Khai_niem_va_nguyen_tac_cot_loi\" >Core concepts and principles<\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Uu_diem_noi_bat_cua_TNMM\" >Outstanding advantages of TNMM<\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Quy_trinh_6_buoc_ap_dung_TNMM\" >6-step process to apply TNMM<\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Buoc_1_Phan_tich_chuc_nang_tai_san_va_rui_ro\" >Step 1: Analyze functions, assets and risks<\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Buoc_2_Lua_chon_ben_duoc_phan_tich\" >Step 2: Select the side to be analyzed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Buoc_3_Lua_chon_chi_tieu_loi_nhuan_thuan_NPI\" >Step 3: Select net profit margin (NPI)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Buoc_4_Thuc_hien_nghien_cuu_so_sanh\" >Step 4: Conduct comparative research<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Buoc_5_Xac_dinh_khoang_chuan_giao_dich_doc_lap\" >Step 5: Determine the independent trading standard range<\/a><\/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\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Buoc_6_Dieu_chinh_gia_giao_dich_lien_ket_neu_can\" >Step 6: Adjust the transfer price (if necessary)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Han_che_va_luu_y_khi_ap_dung_TNMM\" >Limitations and notes when applying TNMM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Han_che\" >Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Luu_y_quan_trong\" >Important Note<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-loi-nhuan-so-sanh-tnmm\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_phuong_phap_loi_nhuan_so_sanh_TNMM\"><\/span>Overview of the comparative earnings method (TNMM)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2510\" aria-describedby=\"caption-attachment-2510\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2510\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phuong-phap-loi-nhuan-so-sanh-la-gi.jpg\" alt=\"Phu\u031bo\u031bng pha\u0301p lo\u031b\u0323i nhua\u0323\u0302n so sa\u0301nh la\u0300 gi\u0300\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phuong-phap-loi-nhuan-so-sanh-la-gi.jpg 800w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phuong-phap-loi-nhuan-so-sanh-la-gi-300x188.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phuong-phap-loi-nhuan-so-sanh-la-gi-768x480.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Phuong-phap-loi-nhuan-so-sanh-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2510\" class=\"wp-caption-text\">What is the comparative profit method?<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Khai_niem_va_nguyen_tac_cot_loi\"><\/span>Core concepts and principles<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Comparable Profits Method (TNMM) works on the principle of comparing the net profit earned by an associated party from internal transactions with the net profit of independent parties performing equivalent activities.<\/p>\n<p>The core principle is: The net operating profit of the related party under analysis (Tested Party) must be within the range of profit that an independent company would achieve when performing the same functions, taking the same risks and using the same assets.<\/p>\n<p>The application of the TNMM method is an important compliance requirement, recognized by law and detailed in Decree 132\/2020\/ND-CP of the Government of Vietnam.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Uu_diem_noi_bat_cua_TNMM\"><\/span>Outstanding advantages of TNMM<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Comparative Profit Margin Method (TNMM) is preferred over traditional methods (such as CUP or CPM) due to its flexibility and practicality in complex business environments.<\/p>\n<p>Outstanding advantages include:<\/p>\n<ul>\n<li>Reduced Sensitivity: The TNMM method is less sensitive to small differences in functions, assets, or risks between the Analyzed Party and independent companies. Small differences in contract terms will have less impact on the Net Profit Margin (NPI) than on Price or Gross Profit Margin.<\/li>\n<li>Easy to find data: Net profit data is often publicly available in the financial statements of independent companies, making finding comparable data more feasible.<\/li>\n<li>High flexibility: The Comparable Profits method can be applied to many complex types of related-party transactions, including integrated supply chains or internal service contracts.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_6_buoc_ap_dung_TNMM\"><\/span>6-step process to apply TNMM<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2511\" aria-describedby=\"caption-attachment-2511\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2511\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-6-buoc-ap-dung-TNMM.jpg\" alt=\"Quy tri\u0300nh 6 bu\u031bo\u031b\u0301c a\u0301p du\u0323ng TNMM\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-6-buoc-ap-dung-TNMM.jpg 800w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-6-buoc-ap-dung-TNMM-300x188.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-6-buoc-ap-dung-TNMM-768x480.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-trinh-6-buoc-ap-dung-TNMM-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2511\" class=\"wp-caption-text\">6-step process to apply TNMM<\/figcaption><\/figure>\n<p>To apply the Comparable Earnings Method correctly and compliantly, a business needs to follow a systematic six-step process:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Phan_tich_chuc_nang_tai_san_va_rui_ro\"><\/span>Step 1: Analyze functions, assets and risks<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This is the foundation of any TNMM analysis of related party transactions. This step aims to accurately determine the economic role of each party in the transaction (manufacturer, distributor, service provider, etc.).<\/p>\n<p>The following factors should be listed and carefully evaluated:<\/p>\n<ul>\n<li>Function: Main activities performed (purchasing, marketing, R&amp;D, production, logistics).<\/li>\n<li>Assets: The assets used (tangible assets, intangible assets such as brands, technology).<\/li>\n<li>Risks: The significant business risks that the party is exposed to (inventory risk, credit risk, market risk, warranty risk).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lua_chon_ben_duoc_phan_tich\"><\/span>Step 2: Select the side to be analyzed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Choosing the Tested Party is the decisive step for the success of a comparative study.<\/p>\n<p>As a rule, a company should always choose the related party that performs the simplest function and has the least unique intangible assets or the greatest risk. Choosing the right Tested Party is the key to optimizing the results of applying the Comparative Profits Method.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Lua_chon_chi_tieu_loi_nhuan_thuan_NPI\"><\/span>Step 3: Select net profit margin (NPI)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The net profit margin (NPI) chosen should reflect a reasonable relationship between profit and the functions and assets used by the party.<\/p>\n<p>To have a visual view of the suitability of the indicators, we refer to the following table:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Net Profit Margin (NPI)<\/th>\n<th style=\"text-align: center;\">Calculation formula<\/th>\n<th style=\"text-align: center;\">The most suitable type of business\/transaction<\/th>\n<\/tr>\n<tr>\n<td>ROS (Return on Sales)<\/td>\n<td>Net operating profit \/ Revenue<\/td>\n<td>Popular for distributors, sales with inventory and market risk.<\/td>\n<\/tr>\n<tr>\n<td>RPT \/ COS (Return on Total Cost \/ Operating Expenses)<\/td>\n<td>Net operating profit \/ Total operating expenses<\/td>\n<td>Best suited for contract manufacturers, providing in-house services (cost is a driver of profit).<\/td>\n<\/tr>\n<tr>\n<td>ROA (Return on Assets)<\/td>\n<td>Net operating profit \/ Total assets<\/td>\n<td>Often used for parties that use many fixed assets or large assets (Asset-intensive companies).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Note after table: The choice of NPI must be clearly explained in the valuation dossier, demonstrating that this is the most optimal indicator to measure Tested Party&#039;s profit using the TNMM method.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_nghien_cuu_so_sanh\"><\/span>Step 4: Conduct comparative research<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This step involves searching for suitable Comparable Companies in financial databases.<\/p>\n<p>The TNMM method of independent comparison research requires a combination of search strategies and the application of strict exclusion criteria:<\/p>\n<ul>\n<li>Search Strategy: Identify industry codes (e.g., NACE or SIC codes), geographic areas, and financial size limits.<\/li>\n<li>Exclusion criteria: Filter out inappropriate companies, such as those that are in the process of bankruptcy, those with significant related party transactions, or those with very different business functions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Xac_dinh_khoang_chuan_giao_dich_doc_lap\"><\/span>Step 5: Determine the independent trading standard range<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Once the list of suitable independent companies is available, the calculation of the Independent Transaction Benchmark using the Comparable Profits Method is carried out.<\/p>\n<p>Before calculating, the required accounting adjustments must be made:<\/p>\n<ul>\n<li>Working Capital Adjustment: This adjustment is intended to eliminate the difference in financial risk due to the difference in days receivable, days payable and days inventory between the Analyzed Party and independent companies.<\/li>\n<li>Multi-year data: It is necessary to use net profit (adjusted) data of the comparable for 3 consecutive years to eliminate the impact of short-term business cycles.<\/li>\n<\/ul>\n<p>After adjustment, we use the Quartile statistical method (from 25th percentile to 75th percentile) to determine the standard range.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Dieu_chinh_gia_giao_dich_lien_ket_neu_can\"><\/span>Step 6: Adjust the transfer price (if necessary)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This step makes final adjustments if necessary:<\/p>\n<ul>\n<li>Adjustment Principle: If your company&#039;s Net Profit Margin is outside the Independent Transaction Benchmark, you must make a transfer pricing adjustment to comply. The adjustment principle in related party transactions under the TNMM method is very strict.<\/li>\n<li>Adjustment level (According to Decree 132\/2020\/ND-CP): According to current regulations, enterprises must adjust prices to bring the profit margin to the Median level of the standard range.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Han_che_va_luu_y_khi_ap_dung_TNMM\"><\/span>Limitations and notes when applying TNMM<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2509\" aria-describedby=\"caption-attachment-2509\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2509\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-che-va-luu-y-khi-ap-dung-phuong-phap-loi-nhuan-so-sanh.jpg\" alt=\"Ha\u0323n che\u0302\u0301 va\u0300 lu\u031bu y\u0301 khi a\u0301p du\u0323ng phu\u031bo\u031bng pha\u0301p lo\u031b\u0323i nhua\u0323\u0302n so sa\u0301nh\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-che-va-luu-y-khi-ap-dung-phuong-phap-loi-nhuan-so-sanh.jpg 800w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-che-va-luu-y-khi-ap-dung-phuong-phap-loi-nhuan-so-sanh-300x188.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-che-va-luu-y-khi-ap-dung-phuong-phap-loi-nhuan-so-sanh-768x480.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Han-che-va-luu-y-khi-ap-dung-phuong-phap-loi-nhuan-so-sanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2509\" class=\"wp-caption-text\">Limitations and notes when applying the comparative profit method<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Han_che\"><\/span>Limit<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Although the Comparable Profits Method is a powerful tool in determining transfer pricing, it still has limitations that businesses need to be aware of:<\/p>\n<ul>\n<li>Accuracy of functional analysis: Any errors or omissions in the analysis of functions, assets, and risks will lead to inappropriate NPI selection and misleading results.<\/li>\n<li>Data difficulties: Comparisons at the net profit level of the entire company sometimes do not fully isolate the effects of transactions unrelated to the related party transaction being analyzed.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong\"><\/span>Important Note<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To ensure your affiliate transaction documentation stands up to the tax authorities, always adhere to these professional tips:<\/p>\n<ul>\n<li>Using Net Operating Profit: Always exclude Non-operating Income\/Expenses when calculating NPI. Net profit should be \u201cOperating Net Profit\u201d to ensure comparability based only on core business activities.<\/li>\n<li>Multi-year data: Three consecutive years of data help tax authorities see that the analysis results are stable and not affected by temporary market fluctuations.<\/li>\n<li>Full documentation: All decisions in the 6-step TNMM process must be fully documented and explained in the Transfer Pricing documentation.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Comparable Profit Method (TNMM) offers high flexibility and applicability in diverse business environments. Full compliance with the process from functional analysis to adjustment to the Median level according to Decree 132 helps to solidify the related-party transaction profile and limit tax risks.<\/p>\n<p>If you need in-depth assistance with performing Working Capital Adjustments or optimizing your GDLK profile, I am here to help.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p L\u1ee3i nhu\u1eadn so s\u00e1nh (Transactional Net Margin Method \u2013 TNMM) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (GDLK) t\u1ea1i Vi\u1ec7t Nam v\u00e0 tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. Ph\u01b0\u01a1ng ph\u00e1p TNMM d\u1ef1a tr\u00ean vi\u1ec7c so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c c\u00f4ng ty [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2510,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2508","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\/2508","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2508"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2508\/revisions"}],"predecessor-version":[{"id":2512,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2508\/revisions\/2512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2510"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}