{"id":2572,"date":"2025-12-03T21:48:13","date_gmt":"2025-12-04T04:48:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2572"},"modified":"2026-01-09T02:08:00","modified_gmt":"2026-01-09T09:08:00","slug":"ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/","title":{"rendered":"Filing Related Party Transactions 2026 \u2013 The Most Detailed Guide"},"content":{"rendered":"

Declare related-party transactions (LGs) according to <\/span>Decree 132\/2020\/ND-CP<\/span><\/a> It is not only a simple administrative obligation but also one of the most important \u201clegal shields\u201d for businesses to protect themselves against the risks of tax assessment and in-depth inspection. Mastering the nature of GDLK, correctly understanding the scope of linkage, fully implementing Form 01 as well as building a Pricing Profile (National Profile \u2013 Global Profile) is the key to ensuring compliance with the arm\u2019s length principle (ALP) and demonstrating international standard tax management capacity.<\/span><\/p>\n

In the context of tax authorities increasingly strengthening transfer pricing control, enterprises need to proactively build a long-term transfer pricing management system, from reviewing related relationships, standardizing contracts, optimizing pricing methods, to periodically updating benchmarking according to OECD standards. This is not only compliance, but also a strategy to protect profit margins, stabilize cash flow and enhance reputation in the eyes of investors, banks and global partners.<\/span><\/p>\n

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