{"id":2539,"date":"2026-08-16T09:00:16","date_gmt":"2026-08-16T02:00:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2539"},"modified":"2026-08-17T08:20:36","modified_gmt":"2026-08-17T01:20:36","slug":"cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"How to determine if a business has related-party transactions according to Decree 255\/2026\/ND-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From July 1, 2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Officially replacing Decree 132\/2020\/ND-CP, the new regulations expand the number of forms for determining related-party transactions from 10 to 12, including adding borrowing and lending transactions to the list of controlled transactions. If your business is still determining related-party transactions according to the old regulations, you may be missing declaration obligations or misjudging the threshold for exemption from filing. This article systematically outlines how to determine whether a business has related-party transactions according to the latest regulations, helping businesses review correctly and avoid the risk of being overcharged.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Ben_lien_ket_duoc_hieu_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\" >How is an affiliated party defined according to Decree 255\/2026\/ND-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Quy_dinh_moi_dinh_nghia_lai_giao_dich_lien_ket_nhu_the_nao\" >How do the new regulations redefine related-party transactions?<\/a><\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cac_hinh_thuc_xac_dinh_ben_lien_ket_theo_Nghi_dinh_255\" >Methods for identifying affiliated parties according to Decree 255<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_1_Quan_he_ve_so_huu_von\" >Group 1: Capital ownership relationships<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_2_Quan_he_ve_kiem_soat_quan_ly_vay_von_muon_cho_muon\" >Group 2: Relationships concerning management control, borrowing, lending, and borrowing.<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_3_Quan_he_phu_thuoc_ve_kinh_te_va_tai_san_vo_hinh\" >Group 3: Economic dependence and intangible assets<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_4_Quan_he_ban_chat_va_truong_hop_loai_tru\" >Group 4: Essential Relationships and Exclusion Cases<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Hai_diem_sua_doi_bo_sung_quan_trong_nhat_ve_quan_he_lien_ket\" >The two most important amendments and additions concern the linkage relationship.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Bo_sung_moi_quan_he_lien_ket_qua_viec_muon_cho_muon\" >Strengthening relationships through borrowing and lending.<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Bo_sung_truong_hop_khong_ap_dung_quan_he_lien_ket_doi_voi_to_chuc_xu_ly_no_100_von_nha_nuoc\" >Adding a case where the affiliation requirement does not apply to state-owned debt resolution organizations (100%).<\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#04_nhom_giao_dich_chinh_cau_thanh_giao_dich_lien_ket_theo_Nghi_dinh_255\" >According to Decree 255, there are four main types of transactions that constitute related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Luu_y_quan_trong_trong_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >Important considerations when identifying businesses with related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nghia_vu_ke_khai_Phu_luc_theo_Nghi_dinh_2552026ND-CP\" >Obligation to declare the Appendix according to Decree 255\/2026\/ND-CP<\/a><\/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\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Trach_nhiem_lap_Ho_so_xac_dinh_gia_va_nguong_mien_tru_moi\" >Responsibility for preparing the new price determination and exemption threshold dossier.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Hau_qua_phap_ly_khi_xac_dinh_sai_hoac_khong_ke_khai\" >Legal consequences of misidentification or failure to declare.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >Frequently Asked Questions about How to Identify Related Party Transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_va_ap_dung_tu_khi_nao\" >When does Decree 255\/2026\/ND-CP take effect and apply?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_muon_cho_muon_von_voi_nguoi_than_cua_nguoi_dieu_hanh_doanh_nghiep_co_bi_coi_la_giao_dich_lien_ket_khong\" >Are loan and borrowing transactions with relatives of business executives considered related-party transactions?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Khoan_chi_ho_tien_ve_may_bay_cho_chuyen_gia_tap_doan_co_phai_ke_khai_la_chi_phi_dich_vu_khong\" >Should the expense of paying for airline tickets for corporate experts be declared as a service expense?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_co_doanh_thu_duoi_500_ty_dong_co_duong_nhien_duoc_mien_moi_nghia_vu_lien_quan_den_giao_dich_lien_ket_khong\" >Are businesses with revenue under 500 billion VND automatically exempt from all obligations related to related-party transactions?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_lien_ket_duoc_hieu_nhu_the_nao_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>How is an affiliated party defined according to Decree 255\/2026\/ND-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 5 of Decree 255\/2026\/ND-CP, related parties shall comply with the provisions of Clause 17, Article 4 of the 2025 Law on Tax Administration. This is a technical difference in legislative drafting compared to Decree 132\/2020\/ND-CP. The concept of related parties is now directly codified in the Law on Tax Administration, while Decree 255\/2026\/ND-CP specifies it in particular cases\/forms of determination.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_dinh_nghia_lai_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>How do the new regulations redefine related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding related-party transactions, Clause 1, Article 4 of Decree 255\/2026\/ND-CP provides a more complete and broader definition than before:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Related party transactions include the purchase, sale, exchange, lease, rental, borrowing, lending, transfer, and assignment of goods; the provision of services; borrowing, lending, financial services, financial guarantees, and other financial instruments; the purchase, sale, exchange, lease, rental, borrowing, lending, transfer, and assignment of tangible and intangible assets; and agreements to purchase, sell, and jointly use resources such as assets, capital, and labor, and to share costs between related parties, excluding business transactions involving goods and services subject to state price regulation as stipulated by law on pricing.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The regulatory objective remains unchanged: The agency oversees related-party transactions to ensure they comply with the Governance Principle, and that the transaction value is equivalent to the value of transactions conducted between unrelated parties under similar market conditions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_xac_dinh_ben_lien_ket_theo_Nghi_dinh_255\"><\/span><b>Methods for identifying affiliated parties according to Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4939\" aria-describedby=\"caption-attachment-4939\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4939\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eadn di\u1ec7n th\u00f4ng qua c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-nhan-dien-thong-qua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4939\" class=\"wp-caption-text\">How to identify businesses with related-party transactions: This can be done through the related parties.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">While Decree 132\/2020\/ND-CP stipulated 10 specific cases to determine whether a business has related-party transactions, Article 5 of Decree 255\/2026\/ND-CP expands this to 12 forms, officially effective from July 1, 2026. For easier understanding, these cases can be categorized into four core relationship groups as follows:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quan_he_ve_so_huu_von\"><\/span><b>Group 1: Capital ownership relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ownership of capital is the first and most common basis for determining the affiliation. According to Article 5 of Decree 255\/2026\/ND-CP, this relationship is identified through the ratio of direct or indirect capital contribution or the role of the largest shareholder. The table below summarizes specific cases:<\/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;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Direct\/Indirect Ownership\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">An enterprise directly or indirectly holds at least 25% of the equity of the owner of the other enterprise.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Third-party ownership<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Both businesses have at least 25% of owner&#039;s equity held directly or indirectly by a third party.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Largest shareholder and owner<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">One business is the largest shareholder in terms of owner&#039;s equity and directly or indirectly holds at least 10% of the total shares of the other business.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the easiest group of relationships to review because, based on the capital contribution ratio, it can be determined directly from legal documents and shareholder registers. Businesses should periodically review their ownership structure, including indirect ownership through third parties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Quan_he_ve_kiem_soat_quan_ly_vay_von_muon_cho_muon\"><\/span><b>Group 2: Relationships concerning management control, borrowing, lending, and borrowing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides capital ownership, Decree 255\/2026\/ND-CP also specifies... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is achieved through the ability to control executive personnel and the degree of financial dependence. This group also has the most notable changes compared to Decree 132\/2020\/ND-CP, especially the addition of borrowing and lending transactions. The table below summarizes the specific cases:<\/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;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Guarantee\/Loan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">An enterprise guarantees or lends capital to another enterprise in any form (including third-party loans secured by related-party financing and similar financial transactions), provided that the total outstanding debt of the borrowing enterprise to the lending or guaranteeing enterprise is at least equal to 25% of the owner&#039;s equity of the borrowing enterprise and accounts for more than 50% of the total value of the borrowing enterprise&#039;s medium and long-term debt.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Key personnel management<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Two businesses are managed or controlled by the same individual\/organization in terms of key personnel, with more than 50% members on the Board of Directors or holding key management positions with the highest decision-making authority.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transfer of capital, borrowing\/lending, borrowing\/lending with individuals who manage or control the company.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses that engage in transactions involving the transfer or acquisition of equity capital of at least 25% of owner&#039;s equity; or borrowing or lending, <\/span><b>borrow, lend<\/b><span style=\"font-weight: 400;\"> At least 10% owner&#039;s equity, with the individual managing or controlling the business, or an individual with a family or blood relationship to the managing or controlling person.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It can be seen that this group of relationships is not limited to &quot;who owns how much capital&quot; but extends to &quot;who has the power to control decisions.&quot; In particular, the new regulations on borrowing and lending force businesses to review informal transactions with individuals in charge of management and control, which were previously easily overlooked because they did not take the form of loan agreements.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Quan_he_phu_thuoc_ve_kinh_te_va_tai_san_vo_hinh\"><\/span><b>Group 3: Economic dependence and intangible assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to direct ownership and control relationships, Decree 255\/2026\/ND-CP continues to recognize affiliated relationships arising from the level of economic dependence between two enterprises, even without any capital contribution ratio between the two parties. The table below summarizes typical cases:<\/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;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Depends on raw material source or output<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses that supply more than 50% of raw materials or consume more than 50% of output products to other businesses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The enterprise supplies raw materials or consumes finished products from other businesses under the 50% model.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Two businesses share intangible assets (brands, technology, know-how, etc.) and have a third party involved who controls or decides on their use.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Depends on service costs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses receive service fees (IT, accounting, management, etc.) from affiliated service providers via 50%.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This type of relationship is often overlooked by businesses because there is no evidence of shared ownership of capital or personnel. However, when a business relies on a 50% for supplies, output, intangible assets, or service costs from a partner, the tax authorities still have grounds to determine this as an affiliated relationship and require full disclosure.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Quan_he_ban_chat_va_truong_hop_loai_tru\"><\/span><b>Group 4: Essential Relationships and Exclusion Cases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the quantitative cases mentioned above, the Decree still retains an open provision allowing tax authorities to determine related-party relationships based on the nature of control or actual influence on production and business operations and transaction pricing, in order to effectively combat transfer pricing, even when the capital contribution ratio does not reach the 25% threshold but there is an agreement that constitutes substantive control.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At the same time, Decree 255\/2026\/ND-CP adds a new exclusion case (not applicable to related parties) for creditors and guarantors.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_diem_sua_doi_bo_sung_quan_trong_nhat_ve_quan_he_lien_ket\"><\/span><b>The two most important amendments and additions concern the linkage relationship.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_moi_quan_he_lien_ket_qua_viec_muon_cho_muon\"><\/span><b>Strengthening relationships through borrowing and lending.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, Clause 2, Point l, Article 5 of Decree 132\/2020\/ND-CP only recognized related-party relationships arising from loan transactions, not including borrowing. This created a loophole allowing some businesses to circumvent related-party relationships by changing the legal form of financial loan transactions into asset or capital borrowing contracts.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point g, Clause 2, Article 5 of Decree 255\/2026\/ND-CP has amended and supplemented this content as follows (the legal provisions remain unchanged):<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Businesses that have transactions involving the transfer or acquisition of at least 25% of owner&#039;s capital contributions during the tax period; or borrowing, lending, or lending at least 10% of owner&#039;s capital contributions at the time of the transaction during the tax period with individuals managing or controlling the business or with individuals in one of the relationships specified in point g of this clause.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, there were no regulations regarding the relationship between businesses and individuals managing or controlling them through lending or borrowing. This addition aims to overcome practical difficulties, ensure the full identification of the relationship, accurately reflect the nature of the transaction, improve tax management efficiency, and prevent the misuse of contract wording to transform the nature of financial loans into lending or borrowing contracts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_truong_hop_khong_ap_dung_quan_he_lien_ket_doi_voi_to_chuc_xu_ly_no_100_von_nha_nuoc\"><\/span><b>Adding a case where the affiliation requirement does not apply to state-owned debt resolution organizations (100%).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point d.3, Clause 2, Article 5 of Decree 255\/2026\/ND-CP supplements the exclusion provision (the legal provision remains unchanged):\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Creditors and guarantors are state-owned organizations with charter capital that function to buy, sell, and process debt, but do not directly or indirectly participate in the management, control, capital contribution, or investment in the debtor enterprise or the guaranteed enterprise as stipulated in points a and c of this clause.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, this regulation did not exist. The addition aims to ensure compliance with the operational practices of state-owned debt resolution organizations, while adhering to the principles and nature of related parties, avoiding the misidentification of creditor\/guarantor relationships that are administrative in nature, lacking substantive influence, as related parties.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">New points in Decree 255\/2026\/ND-CP regarding related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"04_nhom_giao_dich_chinh_cau_thanh_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>According to Decree 255, there are four main types of transactions that constitute related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4938\" aria-describedby=\"caption-attachment-4938\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4938\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00f4ng qua nh\u00f3m giao d\u1ecbch ch\u00ednh v\u1edbi b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-thong-qua-nhom-giao-dich-chinh-voi-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4938\" class=\"wp-caption-text\">How to identify a business with related-party transactions through the main group of transactions with related parties.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 255, there are four main types of transactions that constitute related-party transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, selling, exchanging, renting, leasing, borrowing, lending, transferring, assigning goods, providing services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrowing, lending, financial services, financial guarantees, and other financial instruments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, selling, exchanging, renting, leasing, borrowing, lending, transferring, assigning tangible and intangible assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agreements for the purchase, sale, and shared use of resources such as assets, capital, and labor, and the sharing of costs between related parties.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_trong_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Important considerations when identifying businesses with related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business only has an affiliated relationship but during the tax period no buying, selling, borrowing, transferring, or sharing of resources occurs with that party, then the business does not have any related-party transactions and therefore does not have the obligation to declare the Related-Party Transaction Appendix.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Conversely, if a business conducts a transaction involving the purchase, sale, loan, or borrowing of assets, but the trading partner does not fall under any of the 12 types of related-party relationships specified in Article 5 of Decree 255\/2026\/ND-CP, then this is merely a normal transaction between independent parties, not a related-party transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, a business is only considered to have related-party transactions when it simultaneously satisfies two conditions:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having a related relationship in one of the 12 forms stipulated in Article 5 of Decree 255\/2026\/ND-CP and;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct at least one of the four main types of transactions that constitute a related-party transaction with that related party.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_Phu_luc_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Obligation to declare the Appendix according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4937\" aria-describedby=\"caption-attachment-4937\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4937\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/ach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-va-nghia-vu-ke-khai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4937\" class=\"wp-caption-text\">How to determine if a business has related-party transactions and its reporting obligations.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Article 18 of Decree 255\/2026\/ND-CP, taxpayers with related-party transactions are responsible for declaring information on related-party relationships and transactions according to the Appendices issued with the Decree, and submitting them together with the annual Corporate Income Tax return.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, transactions that must be detailed in Appendix I are usually categorized into 6 groups:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buying or selling goods that constitute fixed assets.<\/b><span style=\"font-weight: 400;\">Declare the value of purchases or sales during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buying or selling goods that do not constitute fixed assets.<\/b><span style=\"font-weight: 400;\">Declare the value of purchases or sales during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Using or providing services<\/b><span style=\"font-weight: 400;\">: Research and development services; advertising and marketing services; business management, consulting and training services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Royalties and similar fees.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interest on loans.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Providing and using other services<\/b><span style=\"font-weight: 400;\">This group includes transactions that do not fall under the above categories, for example, other income arising from debt write-offs, or adjustments to reduce liabilities between related parties.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> The obligation to declare Appendix I is mandatory and is entirely different from the obligation to prepare a Transfer Pricing Documentation. A business may still have to declare Appendix I but may be exempt from preparing the transfer pricing documentation if it meets the exemption conditions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_lap_Ho_so_xac_dinh_gia_va_nguong_mien_tru_moi\"><\/span><b>Responsibility for preparing the new price determination and exemption threshold dossier.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to declaring the Appendix, enterprises with related-party transactions are also responsible for preparing the Transfer Pricing Documentation, which includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Local File:<\/b><span style=\"font-weight: 400;\"> Details about the business, related-party transactions that have occurred, functional analysis, and comparison.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Global Profile (Master File):<\/b><span style=\"font-weight: 400;\"> Overview of the multinational corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Country-by-Country Profit Report (CbCR):<\/b><span style=\"font-weight: 400;\"> Intended for large corporations based on specified consolidated revenue thresholds.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>New points regarding the exemption threshold for preparing a Price Determination Document:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the previous regulations in Decree 132\/2020\/ND-CP, businesses were exempt from preparing a Price Determination Document if their total revenue generated during the tax period was less than VND 50 billion and the total value of related-party transactions during the period was less than VND 30 billion (along with other conditions regarding APA or low transfer pricing risk).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the new regulations in point c, clause 2, Article 20 of Decree 255\/2026\/ND-CP, the revenue threshold for taxpayers exempted from preparing Transfer Pricing Documentation has been adjusted upwards to below VND 500 billion, while the condition of performing the task with a simple function has been removed. This is a notable change, significantly expanding the scope of businesses (especially medium and large enterprises with uncomplicated related-party transactions) that can have their documentation compliance burden reduced.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Even if exempted from preparing a Profile, the enterprise must still:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare all information regarding related-party transactions in the Appendix attached to the Corporate Income Tax Return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adhere to the principle of independent trading (the trading price must be within the market price range).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Particular attention should be paid to the limits on deductible interest expenses when determining taxable income.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">Exemption from preparing documentation for determining transfer pricing under Decree 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_khi_xac_dinh_sai_hoac_khong_ke_khai\"><\/span><b>Legal consequences of misidentification or failure to declare.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failure to correctly identify businesses with related-party transactions is not only an administrative procedural shortcoming, but also carries serious legal consequences:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax assessment risk: The tax authorities have the right to reassess the transfer pricing based on the arm&#039;s length principle, increasing taxable corporate income and simultaneously collecting the difference in tax plus late payment interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalties: According to the Tax Administration Law, businesses may be fined for incorrect declarations resulting in underpayment of taxes, for failure to declare or incomplete declarations, and for failure to prepare or provide pricing documentation when requested by the tax authorities during an inspection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impact on reputation and governance: This affects the ability to raise capital, participate in M&amp;A, or collaborate with international partners when a company has a history of tax assessments or penalties related to related-party transactions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP has comprehensively restructured the method of determining whether a business has related-party transactions, expanding the types of related-party relationships from 10 to 12, adding loan\/lending transactions, legalizing agreements on shared resource use, and raising the threshold for exemption from valuation documentation to VND 500 billion. These changes both create opportunities to reduce the compliance burden for some businesses and tighten regulations on previously easily overlooked transactions, especially those involving individuals who manage or control businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is important to remember that businesses only incur reporting obligations when they simultaneously have related-party relationships and conduct transactions falling under one of the four groups of related-party transactions. Businesses should proactively consult these guidelines.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Professionalism is essential for reviewing related party relationships, correctly identifying declaration obligations, and preparing documentation for price determination in accordance with Decree 255\/2026\/ND-CP, thus avoiding the risk of tax assessment, back taxes, and penalties during tax audits.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about How to Identify Related Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_va_ap_dung_tu_khi_nao\"><\/span><b>When does Decree 255\/2026\/ND-CP take effect and apply?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Decree takes effect from July 1, 2026 and applies from the corporate income tax period of 2026, replacing Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_von_voi_nguoi_than_cua_nguoi_dieu_hanh_doanh_nghiep_co_bi_coi_la_giao_dich_lien_ket_khong\"><\/span><b>Are loan and borrowing transactions with relatives of business executives considered related-party transactions?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, if the value of the loan transaction reaches at least 10% of the owner&#039;s contributed capital at the time the transaction occurs during the tax period, and the other party is an individual managing or controlling the business or an individual with a relationship as stipulated in point g, clause 2, Article 5 of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_chi_ho_tien_ve_may_bay_cho_chuyen_gia_tap_doan_co_phai_ke_khai_la_chi_phi_dich_vu_khong\"><\/span><b>Should the expense of paying for airline tickets for corporate experts be declared as a service expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This falls under the category of disbursement transactions, which are declared separately according to their nature as disbursements on behalf of others, and are not recorded as a regular service fee on Appendix I, as long as the business only reimburses the exact amount disbursed on behalf of others without adding any profit.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_duoi_500_ty_dong_co_duong_nhien_duoc_mien_moi_nghia_vu_lien_quan_den_giao_dich_lien_ket_khong\"><\/span><b>Are businesses with revenue under 500 billion VND automatically exempt from all obligations related to related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Businesses may be exempt from preparing a Related Party Pricing Documentation if they meet the conditions in point c, clause 2, Article 20 of Decree 255\/2026\/ND-CP, but they must still fully declare information on related party relationships and related party transactions according to the Appendix attached to the Corporate Income Tax Return, and must still comply with the arm&#039;s length principle.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1edf r\u1ed9ng t\u1eeb 10 l\u00ean 12 h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, trong \u0111\u00f3 b\u1ed5 sung h\u00ecnh th\u1ee9c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0o di\u1ec7n ki\u1ec3m so\u00e1t. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eabn \u0111ang x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft theo [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,51],"tags":[],"class_list":["post-2539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2539","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=2539"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2539\/revisions"}],"predecessor-version":[{"id":4940,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2539\/revisions\/4940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4936"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}