{"id":2572,"date":"2026-09-25T09:43:13","date_gmt":"2026-09-25T02:43:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2572"},"modified":"2026-09-25T09:46:14","modified_gmt":"2026-09-25T02:46:14","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":"Reporting Related-Party Transactions in 2026: 5 Changes Under Decree 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Declare related-party transactions (LGs) according to <strong><a 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><\/strong> It is not merely an administrative obligation. Mastering the essence of GDLK, correctly understanding the scope of the linkage, fully implementing Appendix I, and developing the Pricing Documentation (National File, Global File) are the key to ensuring compliance with the arm\u2019s-length principle (ALP) and demonstrating tax governance capabilities that meet international standards.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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<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\/ke-khai-giao-dich-lien-ket\/#Co_so_phap_ly_va_pham_vi_ap_dung\" >Legal basis and scope of application<\/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\/ke-khai-giao-dich-lien-ket\/#Nguyen_tac_Giao_dich_Doc_lap_Arms_Length_Principle_%E2%80%93_ALP\" >Arm&#039;s Length Principle (ALP)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Diem_moi_cua_Nghi_dinh_ve_giao_dich_lien_ket\" >New Provisions in the Decree on Related-Party Transactions<\/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\/ke-khai-giao-dich-lien-ket\/#Chi_tiet_ve_cac_Ben_lien_ket\" >Details about the Affiliated Parties\u00a0<\/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\/ke-khai-giao-dich-lien-ket\/#Nhom_1_Quan_he_So_huu_Von\" >Group 1: Capital Ownership Relations<\/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\/ke-khai-giao-dich-lien-ket\/#Nhom_2_Quan_he_ve_kiem_soat_quan_ly_va_vay_von\" >Group 2: Relationships on management control and borrowing<\/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\/ke-khai-giao-dich-lien-ket\/#Nhom_3_Quan_he_dieu_hanh_kiem_soat\" >Group 3: Management and Control Relationships<\/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\/ke-khai-giao-dich-lien-ket\/#Nhom_4_Cac_quan_he_dac_thu\" >Group 4: Specific Relationships<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Quy_tac_nguong_Giao_dich_va_Mien_tru_ke_khai_giao_dich_lien_ket\" >Rules on Transaction Thresholds and Exemptions from Declaration of 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Mien_ke_khai_xac_dinh_gia_Muc_III_Iv_cua_Phu_luc_I_va_mien_lap_ho_so_xac_dinh_gia\" >Exemption from filing a price determination report (Sections III and IV of Appendix I) and exemption from preparing a price determination dossier<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Van_ke_khai_Phu_luc_I_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia\" >You must still file Appendix I, but you are exempt from preparing the price determination dossier<\/a><\/li><\/ul><\/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\/ke-khai-giao-dich-lien-ket\/#Quy_dinh_ve_ke_khai_giao_dich_lien_ket\" >Regulations on declaring 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Mau_bieu_ke_khai_giao_dich_lien_ket_bat_buoc\" >Mandatory form for declaring related-party transactions.<\/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\/ke-khai-giao-dich-lien-ket\/#Mau_01_%E2%80%93_Phu_luc_I_Thong_tin_ve_cac_Ben_lien_ket\" >Form 01 \u2013 Appendix I: Information on Affiliated Parties<\/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\/ke-khai-giao-dich-lien-ket\/#Mau_01_%E2%80%93_Phu_luc_II_Cac_truong_hop_duoc_Mien_nghia_vu_ke_khai_giao_dich_lien_ket_va_Mien_tru_nop_Ho_so_xac_dinh_gia\" >Form 01 \u2013 Appendix II: Cases Exempt from the obligation to declare related-party transactions and Exempt from submitting price determination documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Mau_01_%E2%80%93_Phu_luc_III_Thong_tin_xac_dinh_gia_Giao_dich_lien_ket\" >Form 01 \u2013 Appendix III: Information for Determining the Price of Related-Party Transactions<\/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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Thoi_han_nop\" >Submission Deadline<\/a><\/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\/ke-khai-giao-dich-lien-ket\/#Phan_bo_Chi_phi_lai_vay\" >Allocation of Interest Expense<\/a><\/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\/ke-khai-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Transfer pricing determination dossier\u00a0<\/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\/ke-khai-giao-dich-lien-ket\/#Ho_so_Quoc_gia_Local_File\" >Local File<\/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\/ke-khai-giao-dich-lien-ket\/#_Diem_moi_Nghi_dinh_ve_du_lieu_so_sanh_Benchmarking\" >\u00a0New Provisions in the Decree on Benchmarking Data<\/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\/ke-khai-giao-dich-lien-ket\/#Ho_so_Toan_cau_Master_File\" >Master File<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Diem_moi_Nghi_dinh_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_%E2%80%93_Country_by_Country_Reporting\" >Key Changes in the Decree on Country-by-Country Reporting (CbCR)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Rui_ro_hau_qua_va_ke_hoach_cho_doanh_nghiep\" >Risks, consequences and plans for business<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Rui_ro_ve_tuan_thu_va_thanh_tra_thue\" >Tax compliance and audit risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Hau_qua_phap_ly_va_an_dinh_thue\" >Legal Consequences and Tax Assessments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Ke_hoach_hanh_dong_cho_Doanh_nghiep\" >Action Plan for Businesses<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Ra_soat_va_phan_loai_GDLK\" >Review and classify GDLK<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Thuc_hien_phan_tich_FAR\" >Perform FAR analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Lap_va_hoan_thien_Ho_so\" >Prepare and complete the dossier.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/#Ke_khai_va_nop\" >Declaration and payment\u00a0<\/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-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-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-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_pham_vi_ap_dung\"><\/span><b>Legal basis and scope of application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4080\" aria-describedby=\"caption-attachment-4080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4080\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Co-so-phap-ly-quy-dinh-ve-ke-khai-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4080\" class=\"wp-caption-text\">Legal basis for regulations on declaration of related party transactions<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Decree No. 255\/2026\/N\u0110-CP, issued by the Government on June 30, 2026, takes effect on July 1, 2026, and applies to the 2026 corporate income tax filing period.<\/p>\n<p style=\"text-align: justify;\">As of the effective date of this Decree, Decree No. 132\/2020\/N\u0110-CP and Decree No. 20\/2025\/N\u0110-CP are repealed. This Decree is issued pursuant to <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong> and <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Corporate Income Tax Law No. 67\/2025\/QH15<\/a><\/span><\/strong>. Therefore, the GDLK filing documents for the 2026 fiscal year-end settlement must be prepared in accordance with the forms and requirements set forth in Decree 255.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_Doc_lap_Arms_Length_Principle_%E2%80%93_ALP\"><\/span><b>Arm&#039;s Length Principle (ALP)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core principle governing all activities related to determining transfer pricing is the Independent Transaction Principle (ALP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Uncontrolled Transaction Principle stipulates that the price of a related party transaction must be equivalent to the price of a transaction made between independent (unrelated) parties under equivalent conditions. This principle is the basis for the Tax Authority to assess whether the declaration of related party transactions by an enterprise is reasonable and not aimed at shifting profits to lower tax regions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_ve_giao_dich_lien_ket\"><\/span><strong>New Provisions in the Decree on Related-Party Transactions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5248\" aria-describedby=\"caption-attachment-5248\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5248\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket.jpg\" alt=\"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5248\" class=\"wp-caption-text\">Declaration of related-party transactions<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">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.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_ve_cac_Ben_lien_ket\"><\/span><b>Details about the Affiliated Parties\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Paragraph 2 of Article 5 of Decree No. 255\/2026\/ND-CP lists 12 cases in which parties are deemed to be related parties (items a through m). A business that falls under at least one of these categories and has engaged in transactions with that party during the tax period must report the related-party transactions. For ease of review, the 12 cases are divided into the following four groups.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quan_he_So_huu_Von\"><\/span><b>Group 1: Capital Ownership Relations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To determine whether an enterprise is within the scope of related-party transactions under Decree 132\/2020\/ND-CP or not, the factors of ownership and management rights are always the key basis. Related relationships are often identified through the level of direct or indirect capital contribution, along with the ability of one entity to control the management, finance or business strategy of the other entity. The table below summarizes the most typical cases, helping enterprises accurately assess whether they have related-party transactions and must fulfill the obligation to declare related-party transactions according to current legal regulations or not.\u00a0<\/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;\"> Identify related parties based on ownership structure that are required to declare related-party transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>For example<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Direct ownership<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">One enterprise directly holds 25% of the other enterprise&#039;s capital contribution.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company A owns 35% of the charter capital of Company B, resulting in A and B being related parties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Indirect ownership<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Both enterprises have 25% of contributed capital directly held by the same third party.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company C owns 45% of capital of Company X and 37% of capital of Company Y. This leads to X and Y being Associated Parties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Executive and personnel relations<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A third party holds 25% of capital contribution of an enterprise and is the largest shareholder or has the right to decide on the management of the remaining enterprise.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A owns 53% B; B owns 65% C. A indirectly owns 33% C, resulting in A and C being related parties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Shareholders<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">A company is a shareholder based on the owner\u2019s capital contribution and holds, directly or indirectly, at least 10% of the total shares of the other company.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Company A holds 12% shares of Company B, so A and B are affiliates.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>New points based on real-life situations: <\/b><span style=\"font-weight: 400;\">Declaration of related-party loan transactions by the Director (or a member of the Board of Directors)<\/span><\/p>\n<p style=\"text-align: justify;\">According to Point l, Clause 2, Article 5 of Decree No. 255\/2026\/ND-CP, a business is considered an affiliated party when a transaction involving \u201cborrowing, lending, borrowing, or lending out at least 10% of the owners\u201d contributed capital at the time the transaction occurs during the tax period with an individual who manages or controls the enterprise, or with an individual who falls under one of the relationships specified in subparagraph (g) of this paragraph.\u201d The previous Decree 132\/2020 only covered borrowing and lending transactions and did not include borrowing or lending cases.<\/p>\n<p style=\"text-align: justify;\">Therefore, a loan or borrowing of funds from the Director, or from a relative of the Director, that reaches the threshold of 10% of the owners\u2019 equity constitutes a related-party relationship, even if no interest is charged. The enterprise must report this in Appendix I and determine the interest rate in accordance with the arm\u2019s-length principle.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Quan_he_ve_kiem_soat_quan_ly_va_vay_von\"><\/span><b>Group 2: Relationships on management control and borrowing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To clarify how businesses determine whether they are subject to declaration of related-party transactions under Decree 132\/2020\/ND-CP, especially in the group of management control relationships and loan relationships, the content below is presented in a visual format to help businesses grasp the true nature. The summary table will help businesses understand the legal conditions, how to analyze practices and methods of reviewing related-party relationships accurately, thereby being more proactive in managing tax risks and complying with the requirement to declare related-party transactions annually.<\/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;\"> Identify the related party according to the management control and borrowing relationship that must declare related party transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Describe\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Analysis and examples<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Key Executive Relationships<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Two enterprises are under the management or control of key personnel by the same individual or organization, where:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Occupy over 50% of the total number of Board of Directors members or hold key management positions with the highest decision-making power.<\/span><\/td>\n<td style=\"text-align: left;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Individual A is concurrently the General Director of Company X and Chairman of the Board of Directors of Company Y. If these positions create control or majority in the leadership, X and Y are considered related parties.<\/span><\/p>\n<p><b>Meaning:<\/b><span style=\"font-weight: 400;\"> Personnel control is one of the most important ways to identify a business with related-party transactions, as it exerts direct influence over financial policies, strategies and business decisions between the two parties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Loan or loan guarantee<\/span><\/td>\n<td style=\"text-align: left;\">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 outstanding debt of all medium and long-term debts of the borrowing enterprise.<\/td>\n<td style=\"text-align: left;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> This does not apply in the following three cases<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">This does not apply in the following three cases:<\/p>\n<ul style=\"text-align: justify;\">\n<li>The lender or guarantor is a credit institution that does not directly or indirectly participate in the management, control, capital contribution, or investment in the borrower or the guaranteed entity, as specified in subparagraphs a, c, d, e, g, h, k, l, and m;<\/li>\n<li>The lender and the guarantor are credit institutions, and the borrower is not subject to the management, control, capital contribution, or investment of a third party in accordance with subparagraphs b, e, and i;<\/li>\n<li>Creditors and guarantors are state-owned organizations with 100% authorized capital that are authorized to buy, sell, and resolve debts, and do not engage in management, oversight, capital contributions, or investments as specified in subparagraphs a and c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thus, a bank loan is deductible only if these conditions are met. Businesses must retain evidence; they should not make assumptions.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Quan_he_dieu_hanh_kiem_soat\"><\/span><b>Group 3: Management and Control Relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Not all affiliated relationships stem from equity ownership. In fact, many businesses do not hold equity in one another but are still subject to control through the appointment of leadership personnel, family ties among executives, or control by the same individual. Decree No. 255\/2026\/N\u0110-CP identifies this group of relationships in points d, e, g, i, and k of Clause 2, Article 5. Among these, subpoint k is a broad provision that allows tax authorities to determine related-party relationships based on actual management, control, and decision-making, rather than solely on legal form.<\/p>\n<p style=\"text-align: justify;\">This is the group of businesses most likely to be overlooked when reviewing reporting obligations for related-party transactions, particularly in family-owned businesses and groups of companies founded by the same individual investor. The table below summarizes five scenarios in this group for businesses to use as a reference.<\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Board:<\/strong> Affiliates identified based on a relationship of management or control must report related-party transactions.<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Point d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">This enterprise appoints more than 50% members to the executive management board of the other enterprise or grants them control over that enterprise, or appoints a member with the authority to make decisions regarding financial policies and business operations.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Point e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Two companies both have more than 50% members on their management boards, or both have a member with the authority to make decisions regarding financial and business policies who was appointed by a third party.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G-spot<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Two businesses that are managed or controlled\u2014in terms of personnel, finances, and operations\u2014by individuals who are related by family ties (spouse, parents, children, siblings, grandparents, grandchildren, aunts, uncles, and other close relatives).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Point i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses controlled by an individual through equity ownership or direct involvement in management.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Point k<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other cases in which an enterprise (including independently accounted branches that file and pay corporate income tax) exercises de facto management, control, and decision-making over the production and business operations of another enterprise<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Cac_quan_he_dac_thu\"><\/span><b>Group 4: Specific Relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">This group includes subparagraph h (Two business establishments that have a head office and permanent establishment relationship, or that are both permanent establishments of a foreign organization or individual) and subparagraph m (A credit institution with a subsidiary, a controlling company, or an affiliate of the credit institution as defined by the Law on Credit Institutions).<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_nguong_Giao_dich_va_Mien_tru_ke_khai_giao_dich_lien_ket\"><\/span><b>Rules on Transaction Thresholds and Exemptions from Declaration of Related-Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4081\" aria-describedby=\"caption-attachment-4081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4081\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-mien-tru-ke-khai-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4081\" class=\"wp-caption-text\">Cases exempt from declaring related-party transactions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Article 20 of Decree No. 255\/2026\/ND-CP classifies exemptions into two levels.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_ke_khai_xac_dinh_gia_Muc_III_Iv_cua_Phu_luc_I_va_mien_lap_ho_so_xac_dinh_gia\"><\/span><strong>Exemption from filing a price determination report (Sections III and IV of Appendix I) and exemption from preparing a price determination dossier<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">This applies when the taxpayer conducts transactions only with related parties that are corporate income tax payers in Vietnam, the same tax rate applies, and none of the parties receives corporate income tax incentives during the period. The enterprise must still report the grounds for exemption in Sections I and II of Appendix I. In this case, there are no revenue threshold requirements.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ke_khai_Phu_luc_I_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><strong>You must still file Appendix I, but you are exempt from preparing the price determination dossier<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Although an appendix must still be filed, the requirement to prepare a valuation report is waived in any of the following three cases:<\/p>\n<ul style=\"text-align: justify;\">\n<li>A taxpayer who engages in related-party transactions but whose total revenue for the tax period is less than 50 billion VND and whose total value of all related-party transactions during the tax period is less than 30 billion VND.<\/li>\n<li>The taxpayer has signed an APA and filed the annual report in accordance with the APA regulations. Related-party transactions outside the scope of the APA must still be reported for pricing purposes in accordance with Article 18.<\/li>\n<li>Taxpayers engaged in business activities that do not generate revenue or expenses from the exploitation or use of intangible assets, and whose revenue is less than 500 billion VND, shall apply the net profit margin (excluding interest expenses and corporate income tax) (excluding the difference between revenue and expenses from financial activities) on net revenue,\u201d specifically: distribution at 5% or higher; manufacturing at 10% or higher; and processing at 15% or higher.<\/li>\n<\/ul>\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;\">Fully declare information about GDLK in Form 01 (GDLK Appendix attached to Corporate Income Tax Finalization).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compliance with the arm&#039;s length principle is required (prices must be within market price range).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay special attention to the interest expense limit.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fully declare information about GDLK in Form 01 (GDLK Appendix attached to Corporate Income Tax Finalization).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from declaring related-party transactions (exemption from preparing a Price Determination File) <\/span><i><span style=\"font-weight: 400;\">Are not<\/span><\/i><span style=\"font-weight: 400;\"> This means that the business is exempt from applying the arm\u2019s-length principle. Transactions must still be conducted at market prices. If the business does not meet the above exemption criteria, it is required to prepare and maintain a pricing documentation file.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_ke_khai_giao_dich_lien_ket\"><\/span><b>Regulations on declaring related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The obligation to declare related-party transactions is fulfilled through the submission of mandatory forms.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_bieu_ke_khai_giao_dich_lien_ket_bat_buoc\"><\/span><b>Mandatory form for declaring related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4082\" aria-describedby=\"caption-attachment-4082\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4082\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1.jpg\" alt=\"M\u1eabu bi\u1ec3u k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Mau-bieu-ke-khai-giao-dich-lien-ket-bat-buoc-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4082\" class=\"wp-caption-text\">Mandatory form for declaring related-party transactions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Pursuant to Point c, Clause 2, Article 18, taxpayers are required to \u201creport information on related-party relationships and transactions in accordance with Appendix I, Appendix II, and Appendix III attached to this Decree and submit such information together with the corporate income tax return.\u201d The disclosure form is Appendix I on information regarding related-party relationships and transactions, which consists of 4 sections:<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_01_%E2%80%93_Phu_luc_I_Thong_tin_ve_cac_Ben_lien_ket\"><\/span><b>Form 01 \u2013 Appendix I: Information on Affiliated Parties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Enter the name, country, and tax identification number of each related party. In column (5), mark an \u201cx\u201d next to the corresponding type of related-party relationship (A, B, C, D, \u0110, E, G, H, I, K, L, M, as specified in paragraph 2 of Article 5). If a party falls under multiple categories, mark all applicable ones. If a foreign affiliated party does not have a tax identification number, the reason must be clearly stated.<\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> This is where you declare your director&#039;s loan or bank loan if there is a joint guarantee.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_01_%E2%80%93_Phu_luc_II_Cac_truong_hop_duoc_Mien_nghia_vu_ke_khai_giao_dich_lien_ket_va_Mien_tru_nop_Ho_so_xac_dinh_gia\"><\/span><b>Form 01 \u2013 Appendix II: Cases Exempt from the obligation to declare related-party transactions and Exempt from submitting price determination documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the section on reporting related-party transactions in Appendix II, if the enterprise falls under one of the exemptions from reporting related-party transactions as stated above, it must check the corresponding box; however, it is still required to report such transactions in Appendix I.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_01_%E2%80%93_Phu_luc_III_Thong_tin_xac_dinh_gia_Giao_dich_lien_ket\"><\/span><b>Form 01 \u2013 Appendix III: Information for Determining the Price of Related-Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Businesses exempt under Article 20, paragraph 1, do not need to report Sections III and IV. Businesses exempt from filing records under Article 20, paragraph 2, subparagraphs a or c, must still report Section III, but only fill in columns (3), (7), (12)\u2014that is, the recorded value of sales, purchases, and amounts collected or paid on behalf of others; the remaining columns should be left blank. For subparagraph a, the total value of related-party transactions used to determine eligibility for the exemption is calculated as the sum of columns (3) and (7) in the row \u201cTotal value of transactions arising from related-party activities.\u201d Businesses not eligible for the exemption must fully report the recorded value, the value restated based on the arm\u2019s-length price, the difference, and the pricing method for both sales and purchases.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Appendix III is extremely important, reflecting the true nature and value of related party transactions between related parties. Appendix III, the content that businesses need to pay attention to when declaring 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;\">The recognized value of related-party transactions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revalued value based on Independent Transaction price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pricing method<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> The three aforementioned related-party transactions must be fully declared on both sides: the value of sales to the related party and the value of purchases from the related party. This helps the Tax Authority gain a comprehensive view of the value chain and profit allocation within the group.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop\"><\/span><b>Submission Deadline<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Businesses exempt under Article 20, paragraph 1, do not need to report Sections III and IV. Businesses exempt from filing records under Article 20, paragraph 2, subparagraphs a or c, must still report Section III, but only fill in columns (3), (7), (12)\u2014that is, the recorded value of sales, purchases, and amounts collected or paid on behalf of others; the remaining columns should be left blank. For subparagraph a, the total value of related-party transactions used to determine eligibility for the exemption is calculated as the sum of columns (3) and (7) in the row \u201cTotal value of transactions arising from related-party activities.\u201d Businesses not eligible for the exemption must fully report the recorded value, the value restated based on the arm\u2019s-length price, the difference, and the pricing method for both sales and purchases.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_Chi_phi_lai_vay\"><\/span><b>Allocation of Interest Expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most important aspect of the obligation to report related-party transactions is the management of interest expenses in accordance with Article 16 of Decree 255\/2026\/N\u0110-CP. This is a common transfer pricing control mechanism worldwide.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rule: The total net interest expense (after deducting interest on deposits or loans) deductible when determining corporate income tax must not exceed 30% of the total net profit from business operations plus net interest expense and depreciation expense for the period (EBITDA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excess: The portion of interest expense exceeding the 30% EBITDA threshold will not be deducted when determining taxable income.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Note the following exceptions:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Loans to taxpayers that are credit institutions or insurance companies;<\/li>\n<li>ODA loans and preferential loans from the government that are on-lent to businesses;<\/li>\n<li>Loans for implementing programs and projects that carry out the government\u2019s social welfare policies.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Taxpayers shall declare the interest expense ratio for the tax period in accordance with Appendix I issued together with this Decree.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Transfer pricing determination dossier<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The preparation of a Market Price Determination Profile is the clearest evidence of an enterprise&#039;s compliance with the regulations on declaration of related party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The purpose of the Valuation Report is to document that the company&#039;s related-party transactions have been valued at market price (ALP). This is the most important legal evidence to avoid being subjected to valuation by the Tax Authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Attention: <\/b>Pricing documentation must be prepared prior to the filing of the annual corporate income tax return and retained and presented upon request by the tax authority. When the tax authority requests such documentation during the pre-audit consultation process, the enterprise must provide it within a period not exceeding 30 business days. If there is a valid reason, the deadline may be extended once, for a maximum of 15 business days. The accounting data of the comparable entity must be provided via software in spreadsheet format.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_Quoc_gia_Local_File\"><\/span><b>Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Local File is the most detailed document, focusing on the business transactions in Vietnam. It must include the following analysis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General information: History, organizational structure, business strategy of enterprises in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDLK analysis: Detailed description of each type of GDLK, including value and contract terms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Function, Risk, and Asset Analysis (FAR Analysis): FAR analysis is the heart of the valuation dossier. It analyzes the functions (production, R&amp;D, sales, etc.), risks (market, credit, inventory, etc.), and assets (tangible, intangible, IP) that the enterprise performs and holds in the value chain. The purpose is to determine the role of the enterprise in the group as a basis for choosing the appropriate transfer pricing method.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Diem_moi_Nghi_dinh_ve_du_lieu_so_sanh_Benchmarking\"><\/span><b>\u00a0New Provisions in the Decree on Benchmarking Data<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Decree 255 establishes a mandatory order of priority. With regard to data sources, the order of priority is:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Data on publicly traded companies, commodity exchanges, and services;<\/li>\n<li>National databases and official public sources;<\/li>\n<li>Trade data;<\/li>\n<li>Tax Administration Database.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Regarding comparables, the order is: internal comparables, followed by entities in the same country as the taxpayer, and then entities in countries within the region with comparable conditions.<\/p>\n<p style=\"text-align: justify;\">The minimum number of comparables is 1, 3, or 5, depending on the extent to which material differences can be excluded. The standard range for independent transaction values is from the 35th to the 75th percentile, with the median at the 50th percentile. When the tax authority adjusts or determines the value, the median is used.<\/p>\n<blockquote><p><strong>See also: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/\">Database for managing transfer pricing.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_Toan_cau_Master_File\"><\/span><b>Master File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Master File provides a comprehensive overview of the operations of a multinational corporation.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">The Global File is a component of the pricing documentation specified in Article 18, paragraph 2, subparagraph d.3. Its content is prepared in accordance with the list set forth in Appendix III of Decree 255.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contents: Overview of global organizational structure, supply chain, description of key intangible assets (IP), internal financial policy.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nghi_dinh_ve_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_%E2%80%93_Country_by_Country_Reporting\"><\/span><b>Key Changes in the Decree on Country-by-Country Reporting (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">A ultimate parent company in Vietnam with global consolidated revenue for the fiscal year immediately preceding the reporting year of 750 million euros or more must prepare and file a CbCR. The exchange rate used for conversion is the central exchange rate or the average cross-rate for December of the preceding year, as published by the State Bank of Vietnam. If the ultimate parent company is located abroad, the Vietnamese enterprise is only required to file a CbCR in the cases specified in Point b, Clause 2, Article 19.<\/p>\n<p style=\"text-align: justify;\">Notice Regarding CbCR Filing Obligations (Form 01\/TB-BCLN): This report must now be filed only once when the obligation first arises, no later than the last day of the ultimate parent company\u2019s fiscal year. If there are any changes, the enterprise must submit an updated report within 90 days. The deadline for submitting the CbCR is no later than 12 months from the end of the fiscal year of the ultimate parent company, in an encrypted XML format, via the Tax Management Information System.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_hau_qua_va_ke_hoach_cho_doanh_nghiep\"><\/span><b>Risks, consequences and plans for business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Even though they have complied with the declaration of related party transactions according to Form 01, enterprises may still face risks if the Pricing Determination Profile is not strong enough.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tuan_thu_va_thanh_tra_thue\"><\/span><b>Tax compliance and audit risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Common errors in declaring 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;\">Errors in filling out Form 01 (Appendices I, II, III)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to declare (or under-declare) related party transactions involving loans or advances. For example, borrowing money from the Board of Directors without determining the interest rate at Market Price (ALP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missing Valuation Documents: This is the most serious error, leading to tax assessment.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_an_dinh_thue\"><\/span><b>Legal Consequences and Tax Assessments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the Tax Authority detects that the transaction is not at market price, the enterprise will be subject to corporate income tax (including late payment interest).<\/span><\/p>\n<p style=\"text-align: justify;\">Under Paragraph 3 of Article 21 of Decree No. 255\/2026\/ND-CP, the tax authority has the right to determine prices, profit margins, profit allocation ratios, taxable income, or the amount of corporate income tax due when:<\/p>\n<ul style=\"text-align: justify;\">\n<li>A taxpayer who fails to file a return, files a return with incomplete information, files a return with incorrect information, or fails to submit Schedule I;<\/li>\n<li>Failure to provide complete information in the price determination dossier, or failure to submit the dossier, data, and supporting documents within the prescribed time limit;<\/li>\n<li>Using transaction information that is false, inaccurate, or documents that are illegal, invalid, or whose source is not specified;<\/li>\n<li>Violations of the provisions on determining the price of related-party transactions under Article 20.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Note: The Cross-Country Profit Report is used solely for risk management and information exchange; it is not used to adjust or determine the prices of related-party transactions.<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_hoach_hanh_dong_cho_Doanh_nghiep\"><\/span><b>Action Plan for Businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure absolute compliance with the obligation to declare related-party transactions and determine the price of related-party transactions according to Decree 132\/2020\/ND-CP, enterprises should implement a 4-step action plan:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_va_phan_loai_GDLK\"><\/span><b>Review and classify GDLK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all related-party relationships (12 cases under Article 5 of Decree 255).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classify all transactions that occurred during the year (sales, services, finance, IP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption Decision: Determine whether the business is exempt from declaring related-party transactions (exempt from filing). If so, basic records still need to be retained.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_hien_phan_tich_FAR\"><\/span><b>Perform FAR analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a Function, Risk, and Asset Analysis (FAR Analysis) for each transaction type.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is the basis for choosing the appropriate valuation method.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_va_hoan_thien_Ho_so\"><\/span><b>Prepare and complete the dossier.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct Benchmarking to determine market price ranges.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply the chosen method (usually TNMM) to adjust the profit to the market threshold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete Local File, Master File (if required) before the deadline for submitting Corporate Income Tax Finalization Declaration.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_va_nop\"><\/span><b>Declaration and payment<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete Appendix I (Sections I through IV, as applicable);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If there are any adjustments to increase or decrease profits due to the determination of related-party transaction prices, make the adjustments immediately on the Corporate Income Tax Return;<\/span><\/li>\n<li aria-level=\"1\">Review the requirement to file Notice 01\/TB-BCLN and the CbCR if the group reaches the 750 million euro threshold.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit the Related-Party Transaction Disclosure Form along with the Corporate Income Tax Return.<\/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;\">The obligation to report related-party transactions under Decree No. 255\/2026\/ND-CP has set compliance standards higher than ever before, particularly for businesses that are part of multinational corporations or that engage in large-scale borrowing or lending transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure compliance and avoid the risk of being assessed taxes, the transfer pricing documentation is the most important legal document for a business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should look for highly specialized units as reference. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" rel=\"nofollow noopener\" target=\"_blank\">auditing services<\/a><\/span><\/strong> and in-depth pricing advice, to perform accurate FAR Analysis and Benchmarking, ensuring all related party transactions strictly comply with the arm&#039;s length principle.<\/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>k to receive timely advice and support.<\/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 aria-level=\"1\"><b>Address:<\/b> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Responsible for production and professional content review by: Mr. <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/strong>. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft (GDLK) theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n. Vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t GDLK, hi\u1ec3u \u0111\u00fang ph\u1ea1m vi li\u00ean k\u1ebft, th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I c\u0169ng nh\u01b0 x\u00e2y d\u1ef1ng H\u1ed3 s\u01a1 X\u00e1c \u0111\u1ecbnh gi\u00e1 (H\u1ed3 s\u01a1 Qu\u1ed1c gia, H\u1ed3 s\u01a1 To\u00e0n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2572","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\/2572","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=2572"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2572\/revisions"}],"predecessor-version":[{"id":5250,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2572\/revisions\/5250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5247"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}