{"id":2719,"date":"2025-12-25T02:37:28","date_gmt":"2025-12-25T09:37:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2719"},"modified":"2025-12-25T02:37:28","modified_gmt":"2025-12-25T09:37:28","slug":"rui-ro-khi-lap-ho-so-quoc-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/","title":{"rendered":"Risks of preparing the 2025 National Profile \u2013 Why are many businesses still being assessed taxes?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The risks associated with national profile creation are becoming a &quot;hot topic&quot; in tax audits in 2025, as the Tax Authority will not only be checking the... <\/span><i><span style=\"font-weight: 400;\">have records<\/span><\/i><span style=\"font-weight: 400;\"> which focuses on evaluation <\/span><i><span style=\"font-weight: 400;\">quality and logic of content<\/span><\/i><span style=\"font-weight: 400;\">Many businesses, even those that comply with deadlines, still face heavy tax assessments, back taxes, and penalties due to errors in functional analysis, pricing method selection, or comparative data. This article systematically summarizes common risks, legal impacts, and a practical prevention checklist to help businesses proactively manage their National File according to OECD standards and the latest regulations in 2025.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Ho_so_quoc_gia_la_gi\" >What is a national profile?<\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#Doi_tuong_bat_buoc_va_thoi_han_lap_Local_File\" >Required components and deadlines for creating Local Files.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Tong_hop_5_rui_ro_%E2%80%9Cchi_mang%E2%80%9D_khi_lap_Ho_so_quoc_gia\" >A summary of 5 &quot;fatal&quot; risks when creating a National Profile.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_ve_tinh_nhat_quan_Consistency_Risk\" >Consistency Risk<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_trong_viec_lua_chon_phuong_phap_xac_dinh_gia_Methodology_Risk\" >Methodology Risk<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_tu_bo_du_lieu_so_sanh_Benchmarking_Risk\" >Benchmarking Risk<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_phan_tich_chuc_nang_va_rui_ro_kinh_doanh_FAR_Analysis\" >Functional Risk Analysis and Business Risk Analysis (FAR Analysis)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_ve_chung_tu_va_tai_lieu_ho_tro_Documentation_Support\" >Risks related to documentation and supporting materials.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#He_qua_nghiem_trong_khi_Ho_so_quoc_gia_bi_bo\" >Serious consequences if the National Records are abandoned.\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#An_dinh_thue_truc_tiep_Tax_Assessment\" >Direct Tax Assessment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Truy_thu_thue_va_cac_khoan_phat_nang\" >Tax arrears and heavy penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Loai_tru_chi_phi_lai_vay_EBITDA_Risk\" >Excluding interest expense (EBITDA Risk)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Rui_ro_danh_thue_trung_hai_lan_Double_Taxation\" >Double Taxation Risk<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Checklist_phong_ngua_rui_ro_chuan_cho_doanh_nghiep\" >Standard risk prevention checklist for businesses<\/a><\/li><\/ul><\/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\/rui-ro-khi-lap-ho-so-quoc-gia\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/rui-ro-khi-lap-ho-so-quoc-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_la_gi\"><\/span><b>What is a national profile?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\"><span style=\"font-weight: 400;\">Local File<\/span><\/a><span style=\"font-weight: 400;\"> This is a mandatory document in tax administration for businesses with related-party transactions, used to prove that the transfer pricing is determined according to the arm&#039;s-length principle (market price), and is not intended for profit shifting or tax evasion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A national dossier is a detailed explanatory document about:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related-party transactions arising in Vietnam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How businesses determine prices, costs, and profits;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The degree of conformity with market practices compared to independent parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the most important layer of documentation in the transfer pricing system, directly linked to the corporate income tax payable in Vietnam.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_thoi_han_lap_Local_File\"><\/span><b>Required components and deadlines for creating Local Files.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All businesses with related-party transactions (except for those exempted under Article 19 of Decree 132\/2020\/ND-CP) must prepare a National File. The biggest procedural risk in preparing the National File is the deadline: the file must be prepared before the deadline for submitting the Corporate Income Tax Return and must be stored at the business for provision upon request during an audit.<\/span><\/p>\n<blockquote><p><b>Reference: <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-ho-so-toan-cau\/\"><span style=\"font-weight: 400;\">Instructions for declaring global tax returns on HTKK.<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop_5_rui_ro_%E2%80%9Cchi_mang%E2%80%9D_khi_lap_Ho_so_quoc_gia\"><\/span><b>A summary of 5 &quot;fatal&quot; risks when creating a National Profile.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Early identification of common errors will help businesses be more proactive in the 2025 tax settlement period.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tinh_nhat_quan_Consistency_Risk\"><\/span><b>Consistency Risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2722\" aria-describedby=\"caption-attachment-2722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2722\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro khi l\u1eadp h\u1ed3 s\u01a1 qu\u1ed1c gia do thi\u1ebfu t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-thieu-tinh-nhat-quan-giua-ho-so-giao-dich-lien-ket-va-so-lieu-quyet-toan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2722\" class=\"wp-caption-text\">Risks associated with national filing include inconsistencies between related-party transaction records and tax settlement data.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the most common error that causes the Tax Authority to raise suspicions right from the document review stage.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data discrepancy: The revenue and expense figures for related-party transactions in Appendix I (Tax Return) do not match the figures presented in the National File.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Policy versus practice: Businesses issue one internal pricing policy, but implement a different one in their accounting due to a lack of coordination between the tax department and the operations department.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, even when businesses have ensured consistency in data and policies across the entire national tax return, the risks don&#039;t end there. In fact, choosing a pricing method that doesn&#039;t match the nature of the transaction is the main reason why many tax returns are rejected by the Tax Authority and subject to tax assessments, opening up another serious risk group besides the risk in choosing the pricing method.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_trong_viec_lua_chon_phuong_phap_xac_dinh_gia_Methodology_Risk\"><\/span><b>Methodology Risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Choosing a pricing method that is inappropriate for the nature of the transaction is the quickest way to be subject to tax assessment.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misuse of the net profit margin method: Many businesses default to the net profit margin comparison method (TNMM) because the data is easy to find, while actual transactions are more suited to the independent price comparison method (CUP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of explanation: The file does not clearly state why other methods were rejected, leaving the Tax Authority with the right to question the objectivity of the current method selection.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, even after a business has chosen a suitable pricing method, the risks don&#039;t stop at the method itself. In fact, the persuasiveness of a national profile depends heavily on the quality of the comparative dataset used to verify the results, because a correct method based on flawed data can still lead to the rejection of the profile. This is precisely the benchmarking risk that businesses often underestimate.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_tu_bo_du_lieu_so_sanh_Benchmarking_Risk\"><\/span><b>Benchmarking Risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2723\" aria-describedby=\"caption-attachment-2723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2723\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi.jpg\" alt=\"R\u1ee7i ro khi l\u1eadp h\u1ed3 s\u01a1 qu\u1ed1c gia do l\u1ef1a ch\u1ecdn b\u1ed9 d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 l\u1ed7i th\u1eddi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Rui-ro-khi-lap-ho-so-quoc-gia-do-lua-chon-bo-du-lieu-so-sanh-khong-tuong-dong-va-loi-thoi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2723\" class=\"wp-caption-text\">Risks in national profiling arise from selecting dissimilar and outdated comparative datasets.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Comparative data is the &quot;heart&quot; of the National Profile. However, this is also where the most risks lie when creating the National Profile:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dissimilarity: Choosing comparable companies that have excessively large asset sizes or operate in markets with completely different economic characteristics.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Outdated data: Using data from years too far in the past (e.g., 2021) to justify a 2024-2025 transaction without adjusting for post-pandemic market fluctuations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal Comparables: Ignoring transactions that the business itself conducts with other independent partners, which are the most compelling evidence before the Tax Authority.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even if the chosen comparative dataset is technically sound and comprehensive, the risks don&#039;t stop there. If the functional, asset, and business risk (FAR) analysis doesn&#039;t accurately reflect the actual nature of the business&#039;s operations, the entire benchmarking result could be rejected by the Tax Authority. This is why the functional and business risk analysis (FAR Analysis) is a crucial step in determining the persuasiveness of the National Profile.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_phan_tich_chuc_nang_va_rui_ro_kinh_doanh_FAR_Analysis\"><\/span><b>Functional Risk Analysis and Business Risk Analysis (FAR Analysis)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">FAR (Functions, Assets, Risks) analysis determines the level of profit that a business &quot;deserves&quot;.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misrepresentation: Businesses may portray themselves as &quot;outsourcing units&quot; (low profit, low risk) but in reality, they independently decide on production plans, own local brands, or bear significant inventory risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of intangible assets: Failure to present intangible assets (such as technical know-how, customer lists) that contribute to the transaction value, resulting in an undervaluation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even if a business has developed a sound and accurate functional, asset, and risk analysis (FAR) that reflects its actual operations, this entire argument may still be rejected by the Tax Authority if it is not supported by a complete, consistent, and legally valid system of supporting documents and records. This is also the reason why many businesses face risks regarding supporting documents and records during related-party transaction audits.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_ve_chung_tu_va_tai_lieu_ho_tro_Documentation_Support\"><\/span><b>Risks related to documentation and supporting materials.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A national dossier, no matter how well-written, will be rejected if it lacks original supporting documents.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loose contracts: Related party contracts lacking clauses on responsibilities and rights, or not being updated with annual appendices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document translation: By regulation, foreign-language documents must be translated into Vietnamese. Risks arise when the translation is inaccurate in terms of specialized terminology or lacks legal validity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In reality, even with well-structured functional analysis or pricing methods, national dossiers can still be rejected by the Tax Authority simply due to a lack of original documents or insufficient supporting documentation. When this &quot;last line of defense&quot; fails, businesses face serious consequences in terms of taxation, finance, and increased audit risk in subsequent years.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_qua_nghiem_trong_khi_Ho_so_quoc_gia_bi_bo\"><\/span><b>Serious consequences if the National Records are abandoned.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Tax Authority&#039;s rejection of a national record is not merely an administrative error; it triggers a chain of negative financial and legal consequences. When a record is deemed &quot;invalid&quot; or &quot;non-compliant,&quot; the business will face:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"An_dinh_thue_truc_tiep_Tax_Assessment\"><\/span><b>Direct Tax Assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The Tax Authority has the right to reject self-declaration results and determine tax assessments in accordance with the Law on Tax Administration.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loss of autonomy: Businesses are no longer protected by their own comparative analyses. The Tax Authority will use internal databases (often with higher profit margins than the free market) to impose target profit levels.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applying the industry average profit margin: Typically, instead of allowing a business to fall at the lowest point of the standard margin, the Tax Authority will set it at the median or even a higher percentile if the filing risk is high.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Truy_thu_thue_va_cac_khoan_phat_nang\"><\/span><b>Tax arrears and heavy penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The immediate financial consequence is a soaring tax burden:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax arrears: The additional tax payable is based on the portion of profit that was assessed additionally.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment penalty: Calculated at a rate of 0.031 TP3T\/day on the amount of tax overdue. For audit periods lasting 3-5 years, this amount can reach 30-501 TP3T of the original tax amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalties: A fine of 20% will be imposed on the amount of underdeclared tax according to Decree 125\/2020\/ND-CP. In cases considered as tax evasion (due to intentional falsification of documents), the penalty may range from 1 to 3 times the amount of tax evaded.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Loai_tru_chi_phi_lai_vay_EBITDA_Risk\"><\/span><b>Excluding interest expense (EBITDA Risk)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">When the national dossier is rejected, the determination of related parties may be broadened or altered in nature. This directly affects the control of interest expense (30% EBITDA) under Article 15 of Decree 132. Businesses may be disqualified from deducting billions of VND in reasonable interest expense simply because the dossier fails to prove the objectivity of related-party debt transactions.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Rui_ro_danh_thue_trung_hai_lan_Double_Taxation\"><\/span><b>Double Taxation Risk<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">If profits in Vietnam are assessed to be inflated, but the affiliated company abroad has already paid taxes on that profit, the company will be subject to double taxation. Resolving this through a Double Taxation Avoidance Agreement (MAP) is extremely complex, costly, and takes many years to process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_phong_ngua_rui_ro_chuan_cho_doanh_nghiep\"><\/span><b>Standard risk prevention checklist for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2721\" aria-describedby=\"caption-attachment-2721\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2721\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia.jpg\" alt=\"Checklist ph\u00f2ng ng\u1eeba r\u1ee7i ro khi l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Checklist-phong-ngua-rui-ro-khi-lap-Ho-so-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2721\" class=\"wp-caption-text\">Checklist for risk prevention when preparing National Profiles<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To minimize risks when preparing a Country Profile, your company should follow these four steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review of related party relationships: Carefully examine the relationships in accordance with Article 5 of Decree 132\/2020\/ND-CP. Pay particular attention to the new regulations on the debt-to-equity ratio for related parties that are credit institutions in Decree 20\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize comparative data: Use globally reputable data sources such as Orbis, Moody&#039;s, or reports from the Tax Administration. Ensure that comparable companies have been excluded from any anomalies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multidimensional reconciliation: Ensuring absolute consistency between the Local File, the Master File, and the Country-by-Country Report of Profits (CbCR). Discrepancies between these layers of documentation are a &quot;red flag&quot; for tax inspectors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document systematization: Store all exchanged emails, contracts, invoices, and logical price analyses for easy presentation.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of increasingly in-depth audits of related-party transaction pricing, identifying and effectively controlling risks when preparing the National Tax File is no longer a procedural requirement, but has become a crucial part of a company&#039;s tax management strategy. A well-prepared National Tax File, with consistent data, accurately reflecting the nature of transactions, and complete supporting documentation, will be a &quot;shield&quot; helping businesses minimize the risk of tax assessments, back taxes, and penalties in 2025 and subsequent years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, for large-value or complex related-party transactions, self-preparation without an independent perspective can easily lead to potential risks. Businesses should proactively review their national tax filings from the beginning of the period, or consult with experienced tax consultants such as MAN \u2013 Master Accountant Network, to promptly identify weaknesses and strengthen compliance before tax authorities conduct audits. Timely preparation can help businesses avoid unnecessary financial consequences and operate with greater peace of mind in the long term.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network for timely advice and support.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>Editorial Board of MAN \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>R\u1ee7i ro khi l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia \u0111ang tr\u1edf th\u00e0nh \u201c\u0111i\u1ec3m n\u00f3ng\u201d trong c\u00f4ng t\u00e1c thanh tra thu\u1ebf n\u0103m 2025, khi C\u01a1 quan Thu\u1ebf kh\u00f4ng ch\u1ec9 ki\u1ec3m tra vi\u1ec7c c\u00f3 h\u1ed3 s\u01a1 m\u00e0 t\u1eadp trung \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u00ednh logic c\u1ee7a n\u1ed9i dung. Nhi\u1ec1u doanh nghi\u1ec7p d\u00f9 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2719","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\/2719","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=2719"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2719\/revisions"}],"predecessor-version":[{"id":2724,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2719\/revisions\/2724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2720"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}