{"id":3161,"date":"2026-03-12T01:56:26","date_gmt":"2026-03-12T08:56:26","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3161"},"modified":"2026-03-12T01:56:26","modified_gmt":"2026-03-12T08:56:26","slug":"phi-dich-vu-chuyen-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/","title":{"rendered":"Latest transfer pricing service fees: A strategic investment or a potential risk?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Transfer pricing service fees are becoming one of the strategic expenses that FDI businesses must seriously consider in the context of increasingly stringent tax management. As regulations at <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> With the stable implementation of the Global Minimum Tax (Pillar Two) mechanism according to the standards of the Organisation for Economic Co-operation and Development (OECD) being strongly applied, building transfer pricing documentation is not only aimed at meeting compliance requirements but also serves as a long-term financial risk management tool. So, are transfer pricing service fees in 2026 truly a necessary investment or just an additional cost for businesses? This article will analyze the cost structure, risks from low-cost services, and criteria for selecting reputable consulting firms to help FDI businesses make informed decisions.<\/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\/phi-dich-vu-chuyen-gia\/#Tai_sao_doanh_nghiep_can_can_trong_voi_dich_vu_gia_re\" >Why should businesses be wary of cheap services?<\/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\/phi-dich-vu-chuyen-gia\/#Mua_quyet_toan_va_ap_luc_Ho_so_xac_dinh_gia\" >Settlement season and the pressure of valuation documentation.<\/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\/phi-dich-vu-chuyen-gia\/#He_luy_cua_su_chu_quan_va_dich_vu_%E2%80%9CSao_chep%E2%80%9D\" >The consequences of complacency and &quot;copying&quot; services.\u201c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Don_vi_cung_cap_dich_vu_chuyen_gia_chuan\" >Standard transfer pricing service provider<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Cap_nhat_moi_nhat_phi_dich_vu_chuyen_gia_2026\" >Latest update on transfer pricing service fees 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Cac_yeu_to_anh_huong_den_muc_phi_dich_vu_chuyen_gia\" >Factors affecting transfer pricing service fees<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Canh_bao_rui_ro_tu_don_vi_cung_cap_dich_vu_gia_re\" >Warning about the risks from low-cost service providers.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Su_thieu_hut_ve_ha_tang_du_lieu\" >Data infrastructure shortage<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Tu_duy_%E2%80%9CChong_che%E2%80%9D_thay_vi_%E2%80%9CQuan_tri%E2%80%9D\" >A &quot;Prevention&quot; mindset instead of a &quot;Management&quot; mindset.\u201c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Rui_ro_ve_bao_mat_thong_tin\" >Information security risks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_chuyen_gia_uy_tin_va_chuyen_nghiep\" >Criteria for selecting a reputable and professional transfer pricing service provider.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Kinh_nghiem_thuc_chien\" >Practical experience<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Chuyen_mon_sau\" >In-depth expertise<\/a><\/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\/phi-dich-vu-chuyen-gia\/#Tham_quyen_va_uy_tin\" >Authority and credibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Su_tin_cay_tuyet_doi\" >Absolute reliability<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Quy_trinh_trien_khai_dich_vu_chuyen_gia_chuyen_nghiep_cua_MAN_%E2%80%93_Master_Accountant_Network\" >The process for implementing professional transfer pricing services by MAN \u2013 Master Accountant Network.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Giai_doan_1_Khao_sat_va_phan_loai_giao_dich\" >Phase 1: Transaction Survey and Classification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Giai_doan_2_Phan_tich_FAR_Function_Asset_Risk\" >Phase 2: FAR (Function, Asset, Risk) Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Giai_doan_3_Phan_tich_kinh_te_Benchmarking_Study\" >Phase 3: Economic Analysis (Benchmarking Study)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Giai_doan_4_Hoan_thien_ho_so_va_Co_van_chien_luoc\" >Phase 4: Finalizing the application and providing strategic advice.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Nhung_diem_moi_trong_quan_ly_chuyen_gia_nam_2026\" >New developments in transfer pricing management in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-gia\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phi-dich-vu-chuyen-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=\"Tai_sao_doanh_nghiep_can_can_trong_voi_dich_vu_gia_re\"><\/span><b>Why should businesses be wary of cheap services?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3165\" aria-describedby=\"caption-attachment-3165\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3165\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-can-trong-voi-phi-dich-vu-chuyen-gia-qua-re.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n c\u1ea9n tr\u1ecdng v\u1edbi ph\u00ed d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 qu\u00e1 r\u1ebb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-can-trong-voi-phi-dich-vu-chuyen-gia-qua-re.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-can-trong-voi-phi-dich-vu-chuyen-gia-qua-re-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-can-trong-voi-phi-dich-vu-chuyen-gia-qua-re-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-can-trong-voi-phi-dich-vu-chuyen-gia-qua-re-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ly-do-doanh-nghiep-can-can-trong-voi-phi-dich-vu-chuyen-gia-qua-re-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3165\" class=\"wp-caption-text\">Why businesses need to be cautious about excessively low transfer pricing service fees.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In the context of increasingly stringent regulations on related-party transactions under Decree 132\/2020\/ND-CP, choosing transfer pricing services based solely on low cost can pose significant legal and financial risks for FDI enterprises. In reality, many transfer pricing applications are rejected during audits due to a lack of in-depth analysis or the use of substandard comparative data. To better understand why businesses need to be cautious about cheap service packages, let&#039;s analyze three important aspects below.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mua_quyet_toan_va_ap_luc_Ho_so_xac_dinh_gia\"><\/span><b>Settlement season and the pressure of valuation documentation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In Vietnam, tax season is always the most stressful period for the finance department. For businesses with related-party transactions, this pressure is multiplied many times over because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline pressure: By regulation, businesses must complete and retain the Transfer Pricing Documentation (Local File and Master File) before submitting their Corporate Income Tax Return. Delays can result in heavy administrative penalties and increase the risk of being placed on a priority inspection list.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data complexity: Transactions such as royalties, internal management fees, and especially interest expenses frequently reach the 30% EBITDA threshold. Separating and demonstrating the reasonableness of these fees requires extremely high levels of expertise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multi-layered legal system: The intertwining of Decree 132\/2020\/ND-CP, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law on Tax Administration No. 38<\/span><\/a><span style=\"font-weight: 400;\"> The latest Circulars guiding VAT tax regulations in 2026 create a &quot;matrix&quot; that, without expert advice, makes it very easy for internal accountants to make mistakes in classifying transactions.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference: <\/b><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-mien-lap-ho-so-xac-dinh-gia\/\"><span style=\"font-weight: 400;\">Conditions for exemption from preparing Transfer Pricing Documentation<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"He_luy_cua_su_chu_quan_va_dich_vu_%E2%80%9CSao_chep%E2%80%9D\"><\/span><b>The consequences of complacency and &quot;copying&quot; services.\u201c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses, in an attempt to save money, choose service providers offering extremely low transfer pricing fees. However, the final cost is often many times greater:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formalistic filings: Low-cost entities often use pre-made templates and only change the company name. They lack in-depth analysis of functions, assets, and risks (FAR analysis), which is the heart of a professional transfer pricing filing. When tax authorities conduct on-site audits, these filings will be immediately rejected because they do not accurately reflect the economic nature of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Outdated or inaccurate benchmarking data: Finding comparable companies requires access to expensive international databases such as Orbis, Moody&#039;s, or Bloomberg. Cheaper services often use rehashed data that is inconsistent across industries or scales, leading to inaccurate profit margin results. Consequently, businesses may have their profit margins assessed by tax authorities, resulting in back taxes and late payment penalties (currently 0.031 TP3T\/day).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reputation and compliance rating risks: Once found guilty of serious fraud or transfer pricing violations, a company&#039;s compliance rating with the General Department of Taxation will be lowered, leading to more frequent inspections and audits in the future.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Don_vi_cung_cap_dich_vu_chuyen_gia_chuan\"><\/span><b>Standard transfer pricing service provider<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Solution <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">Transfer pricing consulting services<\/span><\/a><span style=\"font-weight: 400;\"> The standard is not about creating a thick file of documents, but about building a sustainable &quot;defense strategy&quot;:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detailed Functional, Asset, and Risk Analysis (FAR Analysis): Accurately assess the current operational status of the business to select the most appropriate valuation method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internationally standardized data: We use copyrighted data sources, updated in real time to ensure objectivity and credibility.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support during audits: A reputable consulting firm will commit to protecting data and providing direct explanations to the tax authorities, instead of abandoning the business when problems arise.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_nhat_phi_dich_vu_chuyen_gia_2026\"><\/span><b>Latest update on transfer pricing service fees 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Transfer pricing service fees in 2026 are composed of several factors: the scale of related-party transactions, the complexity of the value chain, and the specific requirements of the corporation. Below is a table of reference transfer pricing service fees:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 560px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Latest update on transfer pricing service fees.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><strong>Category<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>Implementation content<\/strong><\/td>\n<td style=\"text-align: center; height: 56px;\"><strong>Estimated fee (VND)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Review and prepare Appendix I<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Examine related-party transactions, identify entities exempt from filing requirements, and prepare declarations in accordance with Decree 132\/2020\/ND-CP.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">15,000,000 \u2013 35,000,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Local File<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Industry analysis, FAR analysis, and benchmarking for specific trades.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">80,000,000 \u2013 180,000,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Corporate profile (Master File)<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">We provide consulting services for the localization of reports from the parent company, ensuring consistency with data in Vietnam.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">40,000,000 \u2013 75,000,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Compile and analyze global tax allocation and revenue data according to BEPS standards.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">60,000,000 \u2013 130,000,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Compliance (Full) Solution Package<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Complete package: Appendix I, Local File, Master File, and Financial Year Risk Advisor.<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">150,000,000 \u2013 300,000,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Consultation on advance pricing agreements (APAs)<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Assist in negotiations with tax authorities to finalize pricing methods for the future (3-5 years).<\/span><\/td>\n<td style=\"text-align: center; height: 104px;\"><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Overall, transfer pricing service fees in the Vietnamese market in 2026 will vary significantly depending on the scope of work, the complexity of related-party transactions, and the requirements for international comparative data. FDI enterprises need to understand that this cost is not simply the filing fee, but also includes economic analysis, benchmarking data development, and risk management consulting according to OECD standards and regulations in Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP amending and supplementing Decree 132. Therefore, instead of choosing a service based solely on the lowest price, businesses should comprehensively assess the professional capacity, data sources, and support capabilities during tax audits to ensure that the investment in transfer pricing service fees provides long-term legal and financial protection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_den_muc_phi_dich_vu_chuyen_gia\"><\/span><b>Factors affecting transfer pricing service fees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3164\" aria-describedby=\"caption-attachment-3164\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3164\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-muc-phi-dich-vu-chuyen-gia.jpg\" alt=\"C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-muc-phi-dich-vu-chuyen-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-muc-phi-dich-vu-chuyen-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-muc-phi-dich-vu-chuyen-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-muc-phi-dich-vu-chuyen-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-yeu-to-anh-huong-den-muc-phi-dich-vu-chuyen-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3164\" class=\"wp-caption-text\">Factors affecting transfer pricing service fees<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In reality, transfer pricing service fees do not have a fixed price for all businesses. Consulting costs are usually determined based on the complexity of the related-party transaction, the specifics of the industry, and the data analysis requirements. The following key factors will directly affect the amount a business needs to invest in preparing transfer pricing documentation.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Number of related-party transactions: Businesses that only engage in the buying and selling of goods will have lower fees than businesses that also have transactions related to copyrights, loans, and technical services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business sectors: Specialized industries such as pharmaceuticals, high technology, or logistics with complex supply chains require consultants to have in-depth industry knowledge to conduct competitor analysis.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comparative data quality: If a business requires data from niche markets or regional data (APAC, ASEAN), the data retrieval fees from international organizations will be higher.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-gia-dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">Transfer pricing service price list<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Canh_bao_rui_ro_tu_don_vi_cung_cap_dich_vu_gia_re\"><\/span><b>Warning about the risks from low-cost service providers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During peak tax settlement periods, many inexperienced companies offering transfer pricing services at only one-third of market rates are frequently cited as potential risks for business leaders.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_thieu_hut_ve_ha_tang_du_lieu\"><\/span><b>Data infrastructure shortage<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To find 3-5 independent, qualified comparable businesses, the Master Accountant Network (MAN) must sift through hundreds or thousands of businesses globally using complex financial filters. Cheaper services often don&#039;t invest in specialized software (like Bureau van Dijk&#039;s Orbis). They frequently reuse outdated datasets from 2-3 years ago or fabricate data from unreliable sources. This often leads to their applications being rejected at the data validation stage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_duy_%E2%80%9CChong_che%E2%80%9D_thay_vi_%E2%80%9CQuan_tri%E2%80%9D\"><\/span><b>A &quot;Prevention&quot; mindset instead of a &quot;Management&quot; mindset.\u201c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Cheap services only focus on getting the paperwork done. In contrast, a true transfer pricing expert will ask: \u201cWhy is the company\u2019s profit margin lower than the industry average? Is it due to excessively high management costs or the market entry strategy?\u201d They help businesses adjust their pricing policies from the beginning of the year instead of simply documenting what has already happened.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_bao_mat_thong_tin\"><\/span><b>Information security risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Transfer pricing records contain core business secrets of the corporation such as cost structure, customer lists, and profit margins for each product line. Unreliable entities often lack ISO-standard security procedures, leading to the risk of information leakage to competitors or third parties.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_cung_cap_dich_vu_chuyen_gia_uy_tin_va_chuyen_nghiep\"><\/span><b>Criteria for selecting a reputable and professional transfer pricing service provider.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3163\" aria-describedby=\"caption-attachment-3163\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3163\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-uy-tin-voi-phi-dich-vu-chuyen-gia-canh-tranh-cho-doanh-nghiep-FDI.jpg\" alt=\"Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb uy t\u00edn v\u1edbi ph\u00ed d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 c\u1ea1nh tranh cho doanh nghi\u1ec7p FDI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-uy-tin-voi-phi-dich-vu-chuyen-gia-canh-tranh-cho-doanh-nghiep-FDI.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-uy-tin-voi-phi-dich-vu-chuyen-gia-canh-tranh-cho-doanh-nghiep-FDI-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-uy-tin-voi-phi-dich-vu-chuyen-gia-canh-tranh-cho-doanh-nghiep-FDI-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-uy-tin-voi-phi-dich-vu-chuyen-gia-canh-tranh-cho-doanh-nghiep-FDI-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Tieu-chi-lua-chon-don-vi-uy-tin-voi-phi-dich-vu-chuyen-gia-canh-tranh-cho-doanh-nghiep-FDI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3163\" class=\"wp-caption-text\">Criteria for selecting a reputable agency with competitive transfer pricing fees for FDI enterprises.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To ensure that the transfer pricing service fees you pay provide real value, evaluate the service provider through the following:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_chien\"><\/span><b>Practical experience<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Don&#039;t just look at the number of years established. Ask for a list of similar projects in the same industry. A firm that has successfully defended a case for an electronics manufacturing corporation will understand the risks of &quot;material waste&quot; or &quot;processing costs&quot; better than a firm that only deals in trading.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_mon_sau\"><\/span><b>In-depth expertise<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The consulting team must have a thorough understanding of Decree 132\/2020\/ND-CP and always stay updated on international practices of the OECD such as the Global Minimum Tariff (Pillar Two), and understand the nature of the Arm&#039;s Length Principle.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tham_quyen_va_uy_tin\"><\/span><b>Authority and credibility<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Reputable consulting firms are often members of prestigious professional associations (such as VACPA, VAA) or international consulting networks. Documents stamped by a reputable consulting firm generally receive higher credibility from tax audit teams.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_tin_cay_tuyet_doi\"><\/span><b>Absolute reliability<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trust is demonstrated through a commitment to accountability. Ask them: \u201cIf this application is rejected and the business is subject to back taxes, to what extent will the consulting firm assist in explaining the situation?\u201d A reputable firm will always have provisions to support clients throughout the post-audit process.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_chuyen_gia_chuyen_nghiep_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>The process for implementing professional transfer pricing services by MAN \u2013 Master Accountant Network.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To build a legally valid transfer pricing documentation that adequately protects businesses against tax audits, the transfer pricing service implementation process needs to be carried out in a systematic and standardized manner. In practice, professional consulting firms often apply a multi-stage process based on OECD guidelines and regulations in Decree 132\/2020\/ND-CP, including the following main steps:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Khao_sat_va_phan_loai_giao_dich\"><\/span><b>Phase 1: Transaction Survey and Classification<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the most crucial foundational step, where consultants work closely with businesses to gather input data:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect all contracts, invoices, and payment documents between related parties during the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct screening and identify key, high-risk related-party transactions for prioritized in-depth analysis.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Phan_tich_FAR_Function_Asset_Risk\"><\/span><b>Phase 2: FAR (Function, Asset, Risk) Analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on the collected data, MAN experts will proceed to create a profile of the company&#039;s economic activities:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct direct interviews with core department heads to clarify which entity within the corporation is making strategic decisions, which entity owns tangible\/intangible assets, and which party is bearing market risk, bad debt, or inventory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is a crucial step in accurately determining a company&#039;s position and expected profit margin within the global value chain.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Phan_tich_kinh_te_Benchmarking_Study\"><\/span><b>Phase 3: Economic Analysis (Benchmarking Study)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After thoroughly understanding the nature of the operation, MAN \u2013 Master Accountant Network will proceed to demonstrate the objectivity of the transaction price:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access and utilize international copyrighted databases to search for independent companies with high similarity in industry and risk profile.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implement adjustments for working capital, inventory, or specific market factors to ensure absolute comparability as required by the tax authorities.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_4_Hoan_thien_ho_so_va_Co_van_chien_luoc\"><\/span><b>Phase 4: Finalizing the application and providing strategic advice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The end result is a complete set of documents, not only for compliance but also for governance:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Drafting and standardizing Local Files and Master Files using specialized languages (Vietnamese and English) ensures data consistency across borders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide strategic recommendations and optimization options for future pricing structures to minimize the risk of tax arrears in subsequent years.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">Reliable transfer pricing service<\/span><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_trong_quan_ly_chuyen_gia_nam_2026\"><\/span><b>New developments in transfer pricing management in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses need to pay particular attention to emerging trends in 2026 to adjust their investment in transfer pricing service fees:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The rise of Big Data: The General Department of Taxation of Vietnam has integrated a transaction management system linked to customs and banking data. Discrepancies in data between declarations will be automatically detected and alerted by the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multilateral inspection: With the Automatic Exchange of Information (AEOI) mechanism, Vietnamese tax authorities can easily verify the profit levels recorded by parent companies abroad and compare them with those of their subsidiaries in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Focus on intangible assets: The transfer of profits through franchise fees and trade secrets will be scrutinized intensely for their actual local value contribution.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The transfer pricing service fee that businesses pay today is essentially an &quot;insurance&quot; for financial security over the next five years (the typical tax audit period). Choosing a cheap, low-quality consulting firm is like building a massive structure on a weak foundation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Recommendations for FDI businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a tax health check annually.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prioritize the quality of the application over the price of the service.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choose a reputable partner capable of long-term collaboration and with practical experience in handling audits and inspections.<\/span><\/li>\n<\/ul>\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>","protected":false},"excerpt":{"rendered":"<p>Ph\u00ed d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng kho\u1ea3n chi chi\u1ebfn l\u01b0\u1ee3c m\u00e0 doanh nghi\u1ec7p FDI ph\u1ea3i c\u00e2n nh\u1eafc nghi\u00eam t\u00fac trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t. Khi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 xu h\u01b0\u1edbng tri\u1ec3n khai \u1ed5n \u0111\u1ecbnh c\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3161","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\/3161","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=3161"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3161\/revisions"}],"predecessor-version":[{"id":3166,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3161\/revisions\/3166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3162"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}