{"id":3294,"date":"2026-03-19T19:55:51","date_gmt":"2026-03-20T02:55:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3294"},"modified":"2026-04-03T03:03:51","modified_gmt":"2026-04-03T10:03:51","slug":"ke-khai-giao-dich-lien-ket-vay-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/","title":{"rendered":"Declaration of related-party transactions involving loans to directors according to Decree 132."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With increasingly stringent tax regulations in place by 2026, the declaration of related-party transactions involving loans to directors is no longer a simple internal task that can be overlooked. Failure to properly identify and declare these transactions is crucial. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/quyet-dinh-1047qdbtc-nam-2025-tthc-duoc-sua-doi-bo-sung-linh-vuc-quan-ly-thue-thuoc-bo-tai-chinh-ra-207626.html\" rel=\"nofollow noopener\" target=\"_blank\">Decision No. 1047\/QD-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Businesses face the risk of being subject to extremely strict personal income tax assessments, interest expense deductions, and late payment penalties. This article, from the perspective of a tax consultant specializing in related-party transactions, will provide detailed guidance on how to identify related-party relationships, calculation methods, and the process of optimizing documentation.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1cr6paVi6gLFwEUf13w1oDl0ltWwEVzaP\/view?usp=sharing\/\" 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\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Xac_dinh_vay_tien_giam_doc_co_phai_giao_dich_lien_ket_khong\" >Is a loan from a director considered a related-party transaction?<\/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-vay-tien-giam-doc\/#Su_nham_lan_giua_%E2%80%9CMuon%E2%80%9D_va_%E2%80%9CVay%E2%80%9D_trong_ke_toan\" >The confusion between &quot;Borrowing&quot; and &quot;Taxing&quot; in accounting.<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Tai_sao_Co_quan_thue_dac_biet_chu_y_den_giao_dich_nay\" >Why are the tax authorities paying special attention to this transaction?<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguyen_tac_%E2%80%9CGiao_dich_doc_lap%E2%80%9D_Arms_Length_Principle\" >The &quot;Arm&#039;s Length Principle&quot;<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Xac_dinh_quan_he_lien_ket_khi_muon_tien_giam_doc_theo_Nghi_dinh_1322020ND-CP\" >Determining the relationship between the director and the borrower when borrowing money according to Decree 132\/2020\/ND-CP.<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Tieu_chi_ca_nhan_dieu_hanh_kiem_soat_Diem_g_Khoan_2_Dieu_5\" >Criteria for individual management and control (Point g, Clause 2, Article 5)<\/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-vay-tien-giam-doc\/#Nguong_dinh_luong_10_von_gop_Diem_l_Khoan_2_Dieu_5\" >Quantitative threshold for capital contribution 10% (Point l, Clause 2, Article 5)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#He_luy_kinh_te_Khong_che_chi_phi_lai_vay_EBITDA_30\" >Economic consequences: Controlling interest expense (EBITDA 30%)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Tong_chi_phi_lai_vay_bi_khong_che\" >Total interest expense is capped.<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Cach_xac_dinh_EBITDA_chuan_xac\" >How to accurately determine EBITDA<\/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-vay-tien-giam-doc\/#Quy_tac_chuyen_chi_phi_lai_vay_sang_cac_nam_tiep_theo\" >Rules for carrying forward interest expense to subsequent years.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Rui_ro_ve_thue_TNCN_doi_voi_Giam_doc\" >Personal income tax risks for the Director<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Cac_truong_hop_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Cases exempt from preparing documentation for determining transfer pricing.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguong_doanh_thu_va_tong_gia_tri_giao_dich_lien_ket\" >Revenue threshold and total value of related-party transactions<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ky_ket_thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_APA\" >Signing a Pre-Agreement on Pricing Methods (APA)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Giao_dich_don_gian_voi_ty_suat_loi_nhuan_chuan\" >Simple trading with standard profit margins.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Phat_sinh_giao_dich_lien_ket_voi_cac_ben_trong_nuoc_Khoan_1_Dieu_19\" >Related party transactions arising with domestic parties (Clause 1, Article 19)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\" >Instructions for declaring related-party transactions involving loans from the director.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_1_Khai_bao_tai_Muc_I_ve_thong_tin_cac_ben_lien_ket\" >Step 1: Declare information about affiliated parties in Section I.<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_2_Ke_khai_gia_tri_giao_dich_tai_Muc_III\" >Step 2: Declare the transaction value in Section III<\/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-vay-tien-giam-doc\/#Buoc_3_Xac_dinh_chi_phi_lai_vay_duoc_tru_tai_Muc_IV\" >Step 3: Determine the deductible interest expense in Section IV.<\/a><\/li><\/ul><\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Xay_dung_Ho_so_xac_dinh_gia_giao_dich_lien_ket_TP_Documentation\" >Develop Transfer Pricing Documentation (TP Documentation).<\/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\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Yeu_cau_ve_chung_tu_dong_tien\" >Cash flow documentation requirements<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Giai_phap_toi_uu_hoa_quan_tri_thue_Giao_dich_lien_ket\" >Solutions for optimizing tax management of related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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=\"Xac_dinh_vay_tien_giam_doc_co_phai_giao_dich_lien_ket_khong\"><\/span><b>Is a loan from a director considered a related-party transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3296\" aria-describedby=\"caption-attachment-3296\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3296\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-vay-tien-giam-doc-co-phai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3296\" class=\"wp-caption-text\">Determining whether a loan from a director constitutes a related-party transaction.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the practical operation of businesses in Vietnam, temporary working capital shortages are often quickly resolved by borrowing money from the owner or operator. However, from a tax management perspective, determining whether borrowing money from the director (or operator) constitutes an related-party transaction requires a clear distinction between its civil and economic nature, as stipulated in international regulations. Join MAN \u2013 Master Accountant Network in exploring and analyzing whether borrowing money from the director constitutes a related-party transaction and how to properly declare it according to the law on related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_nham_lan_giua_%E2%80%9CMuon%E2%80%9D_va_%E2%80%9CVay%E2%80%9D_trong_ke_toan\"><\/span><b>The confusion between &quot;Borrowing&quot; and &quot;Taxing&quot; in accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the Civil Code, contracts for borrowing property are usually interest-free, and the borrower must return the exact property. However, with regard to currency, a consumable asset with time value, any transfer of the right to use money is considered a loan transaction. Decree 132\/2020\/ND-CP does not focus on the term &quot;borrowing&quot; or &quot;lending&quot; in the contract, but rather on the nature of the flow of capital between parties involved in management and the formation of relationships. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/\">relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To maintain control, require transparent disclosure of related-party transactions involving loans from directors.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_Co_quan_thue_dac_biet_chu_y_den_giao_dich_nay\"><\/span><b>Why are the tax authorities paying special attention to this transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax audits for the period 2025-2030 show that tax authorities are strongly applying Big Data to review unusual cash flows in corporate bank accounts. Inaccurate or intentionally omitted declarations of related-party transactions involving loans from directors are often suspected as a form of profit shifting or evasion of personal income tax obligations by directors through receiving hidden interest or using funds from unclear sources to finance the business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_%E2%80%9CGiao_dich_doc_lap%E2%80%9D_Arms_Length_Principle\"><\/span><b>The &quot;Arm&#039;s Length Principle&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a guiding principle throughout global transfer pricing management. An independent business in the market would never lend a large sum of money to another legal entity without charging interest. Therefore, if a business borrows money from its director at an interest rate of 0%, the tax authorities have the right to determine an equivalent market interest rate to calculate taxable income, requiring the business to declare the transfer transaction of borrowing money from the director at the correct market value.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quan_he_lien_ket_khi_muon_tien_giam_doc_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Determining the relationship between the director and the borrower when borrowing money according to Decree 132\/2020\/ND-CP.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3297\" aria-describedby=\"caption-attachment-3297\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3297\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Xac-dinh-quan-he-lien-ket-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3297\" class=\"wp-caption-text\">Identify related party relationships and declare related party transactions, including loans to the director.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly declare related-party transactions involving loans from directors, the first step is for businesses to identify the relationship between the parties based on qualitative and quantitative criteria as stipulated in Article 5 of Decree 132\/2020\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_ca_nhan_dieu_hanh_kiem_soat_Diem_g_Khoan_2_Dieu_5\"><\/span><b>Criteria for individual management and control (Point g, Clause 2, Article 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If an individual directly or indirectly manages or controls a business, that individual and the business are considered related parties. Directors, CEOs, or Chairmen of the Board of Directors\u2014those holding the highest decision-making power regarding finance and operations\u2014automatically fall into this category. When cash flows occur, the obligation to declare related-party transactions, such as loans to directors, arises immediately if additional quantitative conditions are met.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_dinh_luong_10_von_gop_Diem_l_Khoan_2_Dieu_5\"><\/span><b>Quantitative threshold for capital contribution 10% (Point l, Clause 2, Article 5)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The regulations state that businesses are considered to be related if:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c&quot;Borrowing or lending at least 10% of the owner&#039;s equity at the time the transaction occurs during the tax period to the individual managing or controlling the company.&quot;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The formula is then determined:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">(Loan balance at the time of transaction \/ Paid-up charter capital) * 100%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Points to note regarding timing:<\/b><span style=\"font-weight: 400;\"> Decree 132\/2020\/ND-CP uses the phrase &quot;at the time the transaction occurs&quot;. This means that if, at any point in the year, the amount of money lent by the director reaches the threshold of 10% contributed capital, the enterprise officially enters the scope of having to declare related-party transactions involving loans from the director.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Company X has a registered capital of 5 billion VND. On March 1, 2026, to pay for goods urgently, the Director lent the company 600 million VND.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan-to-equity ratio: 600 million \/ 5 billion is 12%<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the loan ratio exceeds the 10% limit stipulated in the Decree, the loan is considered a related-party transaction and constitutes a related-party relationship. Even if the company has repaid all its debt by December 31, 2026, when settling taxes for 2026, the accountant must still fully declare the related-party loan transaction of the director on Appendix I attached to Form 03\/TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_kinh_te_Khong_che_chi_phi_lai_vay_EBITDA_30\"><\/span><b>Economic consequences: Controlling interest expense (EBITDA 30%)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3298\" aria-describedby=\"caption-attachment-3298\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3298\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc.jpg\" alt=\"Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA 30%), k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebf vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khong-che-chi-phi-lai-vay-EBITDA-30-ke-khai-giao-dich-lien-ke-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3298\" class=\"wp-caption-text\">Control interest expense (EBITDA 30%), declare related-party loan transactions of directors.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The biggest consequence of declaring related-party transactions involving loans to directors is the impact of Article 16 of Decree 132 regarding the total deductible interest expense when determining corporate income tax.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_chi_phi_lai_vay_bi_khong_che\"><\/span><b>Total interest expense is capped.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A common misconception is that businesses assume only interest expense from directors is subject to limitations. In reality, once a business has incurred any related-party transactions (in this case, director loans), the total interest expense incurred during the period (including bank interest, interest from other credit institutions, and interest from other individuals) will be limited to the 30% EBITDA ratio. This is why controlling the disclosure of director loans is extremely important for businesses that are using high financial leverage from banks.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_EBITDA_chuan_xac\"><\/span><b>How to accurately determine EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA used to calculate the interest expense limit in the declaration of related-party transactions and director&#039;s loan is calculated using the following formula:\u00a0<\/span><\/p>\n<table style=\"height: 2px; width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = Net profit from business operations + Interest expense + Depreciation<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_chuyen_chi_phi_lai_vay_sang_cac_nam_tiep_theo\"><\/span><b>Rules for carrying forward interest expense to subsequent years.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The portion of interest expense exceeding the 30% EBITDA threshold after declaring the related-party loan transaction is not completely lost. The enterprise has the right to carry forward this expense to the next tax period for offsetting, with a continuous carry-forward period of no more than 5 years from the year following the year in which the non-deductible interest expense was incurred.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_thue_TNCN_doi_voi_Giam_doc\"><\/span><b>Personal income tax risks for the Director<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the declared interest rate for a related-party transaction involving a loan from the director shows 0%, the tax authorities may exercise their right to assess the tax. They will determine a profit revenue figure for the director (usually using bank deposit interest rates as a reference) and collect 5% personal income tax on the capital investment. Simultaneously, the business may not be able to deduct this assessed interest as an expense if the documentation is not thorough.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Cases exempt from preparing documentation for determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP stipulates exemption thresholds to support small businesses or simple transactions. However, experts note that exemption from filing does not mean exemption from declaration. Businesses must still declare related-party transactions involving loans from directors in Appendix I.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below are four cases exempt from preparing a Pricing Documentation (including the National Document, the Global Document, and the Country-by-Country Report) according to Article 19:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_va_tong_gia_tri_giao_dich_lien_ket\"><\/span><b>Revenue threshold and total value of related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are exempt from filing documents if they meet both of the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue for the tax year is less than 50 billion VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total value of all related-party transactions (including the declared value of related-party transactions involving loans from the director) is less than 30 billion VND.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_ket_thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_APA\"><\/span><b>Signing a Pre-Agreement on Pricing Methods (APA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must enter into an Advance Pricing Agreement (APA) and submit annual reports in accordance with APA regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_don_gian_voi_ty_suat_loi_nhuan_chuan\"><\/span><b>Simple trading with standard profit margins.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are exempt from filing documents if they simultaneously meet the following criteria:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue is below 200 billion VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They perform simple functions and do not possess intangible assets.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Achieve the following net profit margin (before deducting interest expenses and corporate income tax \u2013 EBIT) on net revenue for each sector:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distribution area: From 5% onwards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manufacturing sector: From 10% onwards.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Processing field: From 15% onwards.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_sinh_giao_dich_lien_ket_voi_cac_ben_trong_nuoc_Khoan_1_Dieu_19\"><\/span><b>Related party transactions arising with domestic parties (Clause 1, Article 19)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A business only conducts transactions with related parties that are subject to corporate income tax in Vietnam, and simultaneously satisfies the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Both sides apply the same corporate income tax rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Neither party is currently eligible for corporate income tax incentives during the tax period.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> In the case of declaring related-party transactions involving loans, the director is usually not subject to this category because the director is an individual (paying personal income tax), not a legal entity paying corporate income tax at the same tax rate.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\"><\/span><b>Instructions for declaring related-party transactions involving loans from the director.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, the filing of related-party transaction declarations will be fully digitized. The process for declaring related-party transactions involving loans from directors requires the following specific steps:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Khai_bao_tai_Muc_I_ve_thong_tin_cac_ben_lien_ket\"><\/span><b>Step 1: Declare information about affiliated parties in Section I.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In Appendix I attached to Decree 132, accountants need to fill in:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate name: Full name of the lending director.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax identification number: Must be a valid personal tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relationship: Select code \u201cL\u201d (related to a minimum lending\/borrowing threshold of 10% equity). This is fundamental information for the tax authorities to determine the scope of declaring related-party transactions involving loans from directors.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ke_khai_gia_tri_giao_dich_tai_Muc_III\"><\/span><b>Step 2: Declare the transaction value in Section III<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the summary table of related-party transactions, find the line &quot;Loans\/Lending&quot;:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction value: Enter the total amount borrowed during the year (not the year-end balance).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pricing method: Businesses often choose the method of comparing prices of independent transactions. However, if borrowing without interest, documentation proving equivalence is required, or the company must accept declaring the price at a fixed rate for legal safety when declaring related-party transactions involving loans from the director.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_chi_phi_lai_vay_duoc_tru_tai_Muc_IV\"><\/span><b>Step 3: Determine the deductible interest expense in Section IV.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most difficult part of filing a related-party transaction for a director&#039;s loan. The business must calculate it itself:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator (1): Total interest expense incurred during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator (2): Deductible interest (total bank interest + controlled linked interest).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicator (3): Interest expense that is not deductible carried forward from the previous year (if any).<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><b>See details:<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\"><strong>Declare related party transactions on HTKK<\/strong><\/span><\/a><\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_Ho_so_xac_dinh_gia_giao_dich_lien_ket_TP_Documentation\"><\/span><b>Develop Transfer Pricing Documentation (TP Documentation).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simply submitting a statement declaring related-party transactions involving loans from directors is insufficient for businesses that are not exempt. To defend interest expenses against audits, businesses need to build a comprehensive set of supporting documentation.<\/span><\/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;\">This document focuses on analyzing the feasibility of borrowing money. It should include the following content:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purpose of borrowing: Clearly explain why the business needs funds from the director (e.g., to supplement working capital to purchase raw materials for export orders).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Functional and risk analysis: The director bears the capital risk when lending money to the company without collateral. This is the basis for justifying low interest rates or 0% interest rates in special situations when filing for related-party transactions involving the director&#039;s borrowing.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_chung_tu_dong_tien\"><\/span><b>Cash flow documentation requirements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, cash vouchers will no longer be accepted for large-value transactions between related parties. For a related-party transaction involving a director&#039;s loan to be recognized, the cash flow must:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer funds from the director&#039;s personal account to the company account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transfer details should clearly state: \u201cBusiness loan under Contract No\u2026.\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are complete receipts\/payment vouchers and periodic debt reconciliation statements.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_hoa_quan_tri_thue_Giao_dich_lien_ket\"><\/span><b>Solutions for optimizing tax management of related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that the process of declaring related-party transactions involving loans from directors does not create financial risks, businesses need to take thorough preparatory steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively increasing charter capital: Instead of maintaining long-term loans exceeding the 10% threshold, businesses should consider increasing their charter capital. This not only enhances financial credibility but also allows the business to legally &quot;break free&quot; from affiliated relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consult a professional: Due to the complexity of Decree 132, finding a professional is crucial.<\/span> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/span> <\/strong><\/span><\/a><span style=\"font-weight: 400;\">Credibility is absolutely essential. Related party transaction experts will help businesses review their entire documentation system, optimize EBITDA levels, and ensure that the declaration of related party loans from directors remains within safe tax limits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing an internal interest rate policy: Instead of borrowing at interest rates, businesses should reference the average interbank interest rate to build a suitable interest rate framework, minimizing the risk of being subject to personal income tax assessments for directors.<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bang-gia-dich-vu-chuyen-gia\/\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p>\n<\/blockquote>\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;\">Declaring related-party transactions involving loans from directors is not merely a tax administrative procedure, but a test of financial management capabilities. In 2026, with the support of modern control tools, tax authorities will increasingly tighten audits of related-party transaction pricing. Businesses need to clearly understand the nature of cases exempt from filing in order to proactively declare these transactions, thereby maximizing their economic interests and reputation in the market.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hopefully, this detailed guide on declaring related-party transactions involving loans from directors has provided your business with a comprehensive overview and specific steps to manage tax risks most effectively.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact<\/a><\/span><\/strong> MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Mr. Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>References and legal basis:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP: Regulations on tax management for enterprises with related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decision No. 1047\/QD-BTC: Procedures for managing taxes on related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Enterprises 2020: Regulations on managers and executives of enterprises.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC: Guiding the implementation of some provisions of the Law on Tax Administration.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t v\u00e0o n\u0103m 2026, nghi\u1ec7p v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9 \u0111\u01a1n gi\u1ea3n c\u00f3 th\u1ec3 b\u1ecf qua. N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3294","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\/3294","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=3294"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3294\/revisions"}],"predecessor-version":[{"id":3682,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3294\/revisions\/3682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3295"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}