{"id":3616,"date":"2026-10-07T16:38:30","date_gmt":"2026-10-07T09:38:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3616"},"modified":"2026-10-07T16:39:10","modified_gmt":"2026-10-07T09:39:10","slug":"quan-he-lien-ket-khi-vay-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/","title":{"rendered":"Quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c: Ng\u01b0\u1ee1ng 10% m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p dir=\"ltr\" style=\"text-align: justify;\">Vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? C\u00f3, n\u1ebfu kho\u1ea3n vay ho\u1eb7c m\u01b0\u1ee3n t\u1eeb gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi th\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c) \u0111\u1ea1t \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/trung-tam-kien-thuc\/cap-nhat-quy-dinh-moi\/nghi-dinh-255-2026-nd-cp\/\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Gi\u00e1m \u0111\u1ed1c \u1ee9ng ti\u1ec1n cho c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng, mua m\u00e1y m\u00f3c hay b\u00f9 v\u1ed1n l\u01b0u \u0111\u1ed9ng l\u00e0 chuy\u1ec7n r\u1ea5t th\u01b0\u1eddng g\u1eb7p. \u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 kho\u1ea3n m\u01b0\u1ee3n kh\u00f4ng l\u00e3i c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 kho\u1ea3n vay, l\u1ed7 h\u1ed5ng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p t\u1eebng d\u1ef1a v\u00e0o nay \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00f3ng l\u1ea1i. B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c, c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u00e0 kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, h\u1ec7 qu\u1ea3 v\u1edbi chi ph\u00ed l\u00e3i vay 30% EBITDA v\u00e0 h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb cho k\u1ef3 quy\u1ebft to\u00e1n 2026.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Pham_vi_ap_dung\" >Scope of application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Ban_chat_phap_ly_cua_quan_he_lien_ket_khi_vay_tien_giam_doc\" >The legal nature of the affiliation when borrowing money from the director.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Dieu_kien_xac_dinh_quan_he_lien_ket_khi_vay_tien_Giam_doc_theo_Nghi_dinh_255\" >\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Diem_moi_Muon_cho_muon_duoc_tinh_nhu_vay_cho_vay\" >\u0110i\u1ec3m m\u1edbi: M\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 vay, cho vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Von_gop_cua_chu_so_huu_duoc_hieu_the_nao\" >V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Thoi_diem_xac_dinh_quan_he_lien_ket_khi_vay_tien_giam_doc\" >The timing for determining the affiliation when borrowing money from 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Cac_truong_hop_cu_the_vay_tien_giam_doc_hinh_thanh_quan_he_lien_ket\" >Specific cases of directors borrowing money and forming partnerships.<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_1_Giam_doc_dong_thoi_la_chu_so_huu_truc_tiep_dieu_hanh_doanh_nghiep\" >Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u00e1m \u0111\u1ed1c \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu, tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_2_Giam_doc_thue_cho_vay_muon_tu_10_von_gop_tro_len\" >Tr\u01b0\u1eddng h\u1ee3p 2: Gi\u00e1m \u0111\u1ed1c thu\u00ea cho vay, m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p tr\u1edf l\u00ean<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_3_Vay_muon_tien_tu_nguoi_than_cua_giam_doc\" >Tr\u01b0\u1eddng h\u1ee3p 3: Vay, m\u01b0\u1ee3n ti\u1ec1n t\u1eeb ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Cac_truong_hop_khong_phai_la_quan_he_lien_ket_khi_vay_tien_giam_doc\" >Cases where borrowing money from a director is not considered a related-party relationship.<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_1_Khoan_vay_muon_co_gia_tri_thap_duoi_nguong_10_von_gop\" >Tr\u01b0\u1eddng h\u1ee3p 1: Kho\u1ea3n vay, m\u01b0\u1ee3n c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p d\u01b0\u1edbi ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_2_Vay_tu_ca_nhan_khong_co_quyen_dieu_hanh\" >Case 2: Borrowing from individuals who do not have management rights.<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Truong_hop_3_Muon_tam_hoan_tra_trong_ngay\" >Tr\u01b0\u1eddng h\u1ee3p 3: M\u01b0\u1ee3n t\u1ea1m, ho\u00e0n tr\u1ea3 trong ng\u00e0y<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#He_luy_thue_va_quy_tac_EBITDA_30_khi_co_quan_he_lien_ket_khi_vay_tien_giam_doc\" >Tax implications and EBITDA 30% rules when dealing with related parties and borrowing from directors.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Khong_che_chi_phi_lai_vay\" >Control interest costs<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Vay_vay_muon_khong_lai_suat_co_an_toan_khong\" >V\u1eady vay, m\u01b0\u1ee3n kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 an to\u00e0n kh\u00f4ng?<\/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\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Vi_du_thuc_te_ve_quan_he_lien_ket_khi_vay_tien_giam_doc\" >A practical example of a relationship when borrowing money from a director.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Ho_so_minh_chung_va_cach_thuc_ke_khai_quan_he_lien_ket_khi_vay_tien_giam_doc\" >Documentation and procedures for declaring affiliated relationships when borrowing money from a director.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Chien_luoc_quan_tri_rui_ro_quan_he_lien_ket_khi_vay_tien_giam_doc_nam_2026\" >Relationship risk management strategy when borrowing money from executives in 2026<\/a><\/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\/quan-he-lien-ket-khi-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Cau_hoi_thuong_gap_ve_quan_he_lien_ket_khi_vay_tien_giam_doc\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Muon_tien_giam_doc_khong_lai_suat_co_phai_ke_khai_giao_dich_lien_ket_khong\" >M\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Nguong_10_tinh_tren_von_dieu_le_hay_von_thuc_gop\" >Ng\u01b0\u1ee1ng 10% t\u00ednh tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay v\u1ed1n th\u1ef1c g\u00f3p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Cuoi_nam_da_tra_bot_no_giam_doc_xuong_duoi_10_thi_co_con_quan_he_lien_ket_khong\" >Cu\u1ed1i n\u0103m \u0111\u00e3 tr\u1ea3 b\u1edbt n\u1ee3 gi\u00e1m \u0111\u1ed1c xu\u1ed1ng d\u01b0\u1edbi 10% th\u00ec c\u00f3 c\u00f2n quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Vay_tien_vo_hoac_con_cua_giam_doc_co_bi_coi_la_quan_he_lien_ket_khong\" >Vay ti\u1ec1n v\u1ee3 ho\u1eb7c con c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u00f3 b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quan-he-lien-ket-khi-vay-tien-giam-doc\/#Doanh_nghiep_nho_vay_tien_giam_doc_co_phai_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p nh\u1ecf vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 dir=\"ltr\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung\"><\/span>Scope of application<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN k\u1ef3 2025 v\u1eabn \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP). H\u01b0\u1edbng d\u1eabn trong b\u00e0i \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2026 tr\u1edf \u0111i.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>The legal nature of the affiliation when borrowing money from the director.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To understand the relationship between borrowing money from executives, it is first necessary to distinguish between two core concepts in modern tax management:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft: L\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. M\u1ed1i quan h\u1ec7 h\u00ecnh th\u00e0nh t\u1eeb s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c t\u1eeb ch\u00ednh giao d\u1ecbch v\u1ed1n (vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft: L\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi gi\u00e1m \u0111\u1ed1c l\u00e0 b\u00ean li\u00ean k\u1ebft, kho\u1ea3n vay, m\u01b0\u1ee3n \u0111\u00f3 l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n vay, m\u01b0\u1ee3n t\u1eeb c\u00e1 nh\u00e2n l\u00e3nh \u0111\u1ea1o, c\u00e2u h\u1ecfi then ch\u1ed1t kh\u00f4ng ph\u1ea3i &#8220;c\u00f3 l\u00e3i su\u1ea5t hay kh\u00f4ng&#8221;, m\u00e0 l\u00e0: <strong>c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p kh\u00f4ng<\/strong> and <strong>s\u1ed1 ti\u1ec1n c\u00f3 \u0111\u1ea1t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch kh\u00f4ng<\/strong>.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket_khi_vay_tien_Giam_doc_theo_Nghi_dinh_255\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3620\" aria-describedby=\"caption-attachment-3620\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3620\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo lu\u1eadt \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-xac-dinh-quan-he-lien-ket-khi-vay-tien-Giam-doc-theo-luat-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3620\" class=\"wp-caption-text\">Conditions for determining the affiliation when borrowing money from a Director as stipulated by law.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft bao g\u1ed3m:<\/p>\n<blockquote><p><em>Businesses that have transactions involving the transfer or acquisition of at least 25% of owner&#039;s capital contributions during the tax period; or borrowing, lending, or lending at least 10% of owner&#039;s capital contributions at the time of the transaction during the tax period with individuals managing or controlling the business or with individuals in one of the relationships specified in point g of this clause.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Quan h\u1eb9 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c h\u00ecnh th\u00e0nh khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 02 y\u1ebfu t\u1ed1:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Y\u1ebfu t\u1ed1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Content<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (gi\u00e1m \u0111\u1ed1c, t\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh\u2026) ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh l\u01b0\u1ee3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Muon_cho_muon_duoc_tinh_nhu_vay_cho_vay\"><\/span>\u0110i\u1ec3m m\u1edbi: M\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 vay, cho vay<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 \u0111\u1ec1 c\u1eadp giao d\u1ecbch vay, cho vay. C\u00f4ng v\u0103n 4697\/CT-CS ng\u00e0y 09\/7\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf n\u00eau r\u00f5: tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a quy \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh th\u00f4ng qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2026, doanh nghi\u1ec7p \u0111ang h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u00e1m \u0111\u1ed1c \u1ee9ng ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3i kh\u00e1c (TK 338) hay ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Von_gop_cua_chu_so_huu_duoc_hieu_the_nao\"><\/span>V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee1ng 10% t\u00ednh tr\u00ean <strong>v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch<\/strong>. Tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u0111\u00f3, kh\u00f4ng l\u1ea5y s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd n\u1ebfu ch\u01b0a g\u00f3p \u0111\u1ee7. Doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n c\u00f2n \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro ri\u00eang v\u1ec1 chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n v\u1ed1n c\u00f2n thi\u1ebfu theo ph\u00e1p lu\u1eadt thu\u1ebf TNDN, r\u1ee7i ro n\u00e0y \u0111\u1ed9c l\u1eadp v\u00e0 c\u1ed9ng d\u1ed3n v\u1edbi r\u1ee7i ro giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>The timing for determining the affiliation when borrowing money from the director.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The relationship between the company and the director when borrowing money is determined at the time the transaction occurs. If, at any point during the year, the loan balance exceeds the 10% threshold of equity, the company officially enters into a related-party transaction. Reducing the outstanding debt to below 10% at the end of the year does not negate the nature of the related-party relationship that arose earlier in the period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_cu_the_vay_tien_giam_doc_hinh_thanh_quan_he_lien_ket\"><\/span><b>Specific cases of directors borrowing money and forming partnerships.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3619\" aria-describedby=\"caption-attachment-3619\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3619\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0 quan h\u1ec7 li\u00ean li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-la-quan-he-lien-lien-ket-khi-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3619\" class=\"wp-caption-text\">These cases involve related parties when borrowing money from the director.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below are typical scenarios that accountants and business owners need to pay special attention to in order to accurately declare the affiliated relationship when borrowing money from the director:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Giam_doc_dong_thoi_la_chu_so_huu_truc_tiep_dieu_hanh_doanh_nghiep\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Gi\u00e1m \u0111\u1ed1c \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu, tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed \u00d4ng A l\u00e0 gi\u00e1m \u0111\u1ed1c, \u0111\u1ed3ng th\u1eddi l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n chi ph\u1ed1i c\u1ee7a C\u00f4ng ty X. Khi \u0111\u00f3, gi\u1eefa \u00f4ng A v\u00e0 C\u00f4ng ty X \u0111\u00e3 t\u1ed3n t\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft t\u1eeb tr\u01b0\u1edbc khi ph\u00e1t sinh kho\u1ea3n vay, doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh (\u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5). Do \u0111\u00f3, m\u1ecdi kho\u1ea3n vay, m\u01b0\u1ee3n v\u1edbi \u00f4ng A, k\u1ec3 c\u1ea3 kho\u1ea3n nh\u1ecf d\u01b0\u1edbi 10% v\u1ed1n g\u00f3p, \u0111\u1ec1u l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Giam_doc_thue_cho_vay_muon_tu_10_von_gop_tro_len\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Gi\u00e1m \u0111\u1ed1c thu\u00ea cho vay, m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u00d4ng B l\u00e0 gi\u00e1m \u0111\u1ed1c thu\u00ea, kh\u00f4ng g\u00f3p v\u1ed1n. V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty l\u00e0 10 t\u1ef7 \u0111\u1ed3ng. Th\u00e1ng 5\/2026, \u00f4ng B cho c\u00f4ng ty m\u01b0\u1ee3n 1,2 t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng t\u00ednh l\u00e3i, \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 vay tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 12% \u0111\u1ea1t ng\u01b0\u1ee1ng 10% theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li aria-level=\"1\">\u00d4ng B l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Conclude:<\/strong> C\u00f4ng ty v\u00e0 \u00f4ng B c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Vay_muon_tien_tu_nguoi_than_cua_giam_doc\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: Vay, m\u01b0\u1ee3n ti\u1ec1n t\u1eeb ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m l m\u1edf r\u1ed9ng sang c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 (nh\u01b0 v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con, anh ch\u1ecb em ru\u1ed9t v\u00e0 c\u00e1c quan h\u1ec7 th\u00e2n nh\u00e2n kh\u00e1c \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i \u0111i\u1ec3m n\u00e0y). N\u1ebfu c\u00f4ng ty vay ho\u1eb7c m\u01b0\u1ee3n ti\u1ec1n t\u1eeb v\u1ee3 hay con c\u1ee7a gi\u00e1m \u0111\u1ed1c m\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ea1t \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn h\u00ecnh th\u00e0nh.<\/p>\n<blockquote><p><strong>T\u00ecnh hu\u1ed1ng li\u00ean quan:<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vo-chong-lam-giam-doc-2-cong-ty-co-giao-dich\/\">If a husband and wife are directors of two companies that conduct business with each other, are they considered affiliated companies?<\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_phai_la_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>Cases where borrowing money from a director is not considered a related-party relationship.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid misunderstandings and excessive pressure on businesses, it is necessary to clarify the cases that do not constitute a related-party relationship when a director borrows money:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Khoan_vay_muon_co_gia_tri_thap_duoi_nguong_10_von_gop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Kho\u1ea3n vay, m\u01b0\u1ee3n c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p d\u01b0\u1edbi ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed n\u1ebfu v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty l\u00e0 20 t\u1ef7 VN\u0110, Gi\u00e1m \u0111\u1ed1c cho vay 1.5 t\u1ef7 VN\u0110 (chi\u1ebfm 7.5%). X\u00e9t ri\u00eang \u0111i\u1ec3m l, giao d\u1ecbch ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/span><\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, k\u1ebft lu\u1eadn kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 an to\u00e0n khi doanh nghi\u1ec7p \u0111\u00e3 r\u00e0 so\u00e1t \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5. \u0110\u1eb7c bi\u1ec7t \u0111i\u1ec3m k v\u1ec1 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh. Doanh nghi\u1ec7p n\u00ean l\u1eadp v\u0103n b\u1ea3n \u0111\u00e1nh gi\u00e1, l\u01b0u k\u00e8m h\u1ed3 s\u01a1, thay v\u00ec m\u1eb7c \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Vay_tu_ca_nhan_khong_co_quyen_dieu_hanh\"><\/span><b>Case 2: Borrowing from individuals who do not have management rights.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t c\u1ed5 \u0111\u00f4ng nh\u1ecf cho c\u00f4ng ty vay ti\u1ec1n nh\u01b0ng kh\u00f4ng gi\u1eef v\u1ecb tr\u00ed \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 kh\u00f4ng c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo \u0111i\u1ec3m g v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p d\u1eabn \u0111\u1ebfn kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec3m l. C\u1ea7n l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cho vay l\u00e0 ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c: khi \u0111\u00f3 quay l\u1ea1i Tr\u01b0\u1eddng h\u1ee3p 3 \u0111\u00e3 n\u00eau \u1edf tr\u00ean.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Muon_tam_hoan_tra_trong_ngay\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: M\u01b0\u1ee3n t\u1ea1m, ho\u00e0n tr\u1ea3 trong ng\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o lo\u1ea1i tr\u1eeb kho\u1ea3n m\u01b0\u1ee3n ng\u1eafn ng\u00e0y hay ho\u00e0n tr\u1ea3 trong ng\u00e0y kh\u1ecfi ph\u1ea1m vi \u0111i\u1ec3m l. Ng\u01b0\u1ee3c l\u1ea1i, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung ch\u00ednh x\u00e1c c\u1ee5m &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; v\u00e0 gi\u1eef nguy\u00ean ti\u00eau ch\u00ed &#8220;t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch&#8221;. M\u1ed9t kho\u1ea3n gi\u00e1m \u0111\u1ed1c chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00f4ng ty s\u00e1ng h\u00f4m nay v\u00e0 r\u00fat v\u1ec1 chi\u1ec1u c\u00f9ng ng\u00e0y, n\u1ebfu \u0111\u1ea1t 10% v\u1ed1n g\u00f3p, v\u1eabn th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u00e2u ch\u1eef. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u1ef1a v\u00e0o th\u1ef1c ti\u1ec5n thanh tra c\u0169 \u0111\u1ec3 b\u1ecf qua c\u00e1c giao d\u1ecbch n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_thue_va_quy_tac_EBITDA_30_khi_co_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>Tax implications and EBITDA 30% rules when dealing with related parties and borrowing from directors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3618\" aria-describedby=\"caption-attachment-3618\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3618\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc.jpg\" alt=\"H\u1ec7 l\u1ee5y thu\u1ebf v\u00e0 quy t\u1eafc EBITDA khi c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/He-luy-thue-va-quy-tac-EBITDA-khi-co-quan-he-lien-ket-khi-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3618\" class=\"wp-caption-text\">Tax implications and EBITDA rules when dealing with related parties and borrowing from directors.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Identifying the correct financial relationship when borrowing money from a director is an extremely important step because it directly affects the company&#039;s finances through corporate income tax settlement.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay\"><\/span><b>Control interest costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Once a related party relationship exists when borrowing money from the director, the total interest expense deductible for corporate income tax purposes will be capped at 30% EBITDA.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any interest expense exceeding the 30% limit resulting from related-party transactions when borrowing funds from the director will be excluded from deductible expenses in that same fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This causes significant damage to businesses that are in the investment phase, operating at a loss, or have low profit margins, but have formed affiliated relationships when borrowing money from directors at high interest rates.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">03 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Ng\u01b0\u1ee1ng 30% \u00e1p d\u1ee5ng cho t\u1ed5ng chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 l\u00e3i vay ng\u00e2n h\u00e0ng), kh\u00f4ng ch\u1ec9 kho\u1ea3n vay gi\u00e1m \u0111\u1ed1c;<\/li>\n<li>C\u01a1 s\u1edf t\u00ednh l\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf; chi ph\u00ed l\u00e3i vay t\u00ednh l\u00e0 chi ph\u00ed l\u00e3i vay thu\u1ea7n (\u0111\u00e3 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay);<\/li>\n<li>Ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u00f4ng m\u1ea5t ngay: Ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi t\u1ed5ng chi ph\u00ed l\u00e3i vai \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 \u0111\u00f3 th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng, th\u1eddi gian chuy\u1ec3n t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh.<\/li>\n<\/ul>\n<blockquote><p><strong>Chi ti\u1ebft c\u00e1ch t\u00ednh v\u00e0 chuy\u1ec3n ti\u1ebfp: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-gui-lai-vay-vuot-nguong-30-ebitda\/\">X\u1eed l\u00fd ti\u1ec1n g\u1eedi l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA<\/a>.<\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_vay_muon_khong_lai_suat_co_an_toan_khong\"><\/span><strong>V\u1eady vay, m\u01b0\u1ee3n kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 an to\u00e0n kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: justify;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p cho r\u1eb1ng m\u01b0\u1ee3n ti\u1ec1n 0% l\u00e3i su\u1ea5t l\u00e0 &#8220;kh\u00f4ng c\u00f3 g\u00ec \u0111\u1ec3 ki\u1ec3m tra&#8221;. C\u00e1ch hi\u1ec3u n\u00e0y thi\u1ebfu ch\u00ednh x\u00e1c \u1edf hai \u0111i\u1ec3m:<\/p>\n<ul dir=\"ltr\" style=\"text-align: justify;\">\n<li><strong>Ngh\u0129a v\u1ee5 k\u00ea khai v\u1eabn ph\u00e1t sinh.<\/strong> Kho\u1ea3n m\u01b0\u1ee3n kh\u00f4ng l\u00e3i t\u1eeb 10% v\u1ed1n g\u00f3p v\u1eabn t\u1ea1o quan h\u1ec7 li\u00ean k\u1ebft; doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai th\u00f4ng tin b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c I n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. B\u1ecf s\u00f3t k\u00ea khai l\u00e0 vi ph\u1ea1m th\u1ee7 t\u1ee5c, \u0111\u1ed9c l\u1eadp v\u1edbi vi\u1ec7c c\u00f3 chi ph\u00ed l\u00e3i vay hay kh\u00f4ng.<\/li>\n<li><strong>Quan h\u1ec7 li\u00ean k\u1ebft k\u00e9o theo c\u00e1c giao d\u1ecbch kh\u00e1c.<\/strong> M\u1ed9t khi gi\u00e1m \u0111\u1ed1c l\u00e0 b\u00ean li\u00ean k\u1ebft, c\u00e1c giao d\u1ecbch kh\u00e1c gi\u1eefa doanh nghi\u1ec7p v\u1edbi gi\u00e1m \u0111\u1ed1c ho\u1eb7c v\u1edbi doanh nghi\u1ec7p do gi\u00e1m \u0111\u1ed1c ki\u1ec3m so\u00e1t (thu\u00ea nh\u00e0, mua b\u00e1n h\u00e0ng h\u00f3a\u2026) trong k\u1ef3 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n vay c\u00f3 tr\u1ea3 l\u00e3i cho gi\u00e1m \u0111\u1ed1c, doanh nghi\u1ec7p c\u00f2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>A practical example of a relationship when borrowing money from a director.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">C\u00f4ng ty TNHH C\u01a1 kh\u00ed X, k\u1ef3 t\u00ednh thu\u1ebf 2026:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual contributed capital: 2,000,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Director: Mr. A (Owns 5% capital and is the direct manager).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan from Mr. A: 500,000,000 VND (Interest rate 10%\/year).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit before tax: 100,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation: 50,000,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax risk analysis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determining the relationship: Loan ratio = 500 million \/ 2 billion = 25% (&gt; 10%). This is precisely the relationship when borrowing money from the director.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest accrued: 500 million * 10% = 50,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh EBITDA: EBITDA = 100tr (L\u1ee3i nhu\u1eadn) + 48tr (L\u00e3i vay thu\u1ea7n) + 50tr (Kh\u1ea5u hao) = 198.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb: 198tr * 30% = 59.400.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed l\u00e3i vay thu\u1ea7n 48 tri\u1ec7u v\u1eabn n\u1eb1m d\u01b0\u1edbi ng\u01b0\u1ee1ng 59.4 tri\u1ec7u n\u00ean \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>K\u1ecbch b\u1ea3n ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu c\u00f4ng ty l\u1ed7:<\/strong> N\u1ebfu l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 l\u1ed7 120 tri\u1ec7u, EBITDA = -120 + 48 + 50 = &#8211; 22 tri\u1ec7u.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng c\u00f2n d\u01b0 \u0111\u1ecba, to\u00e0n b\u1ed9 48 tri\u1ec7u chi ph\u00ed l\u00e3i vay thu\u1ea7n b\u1ecb lo\u1ea1i trong k\u1ef3 2026 v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i \u0111\u1ec3 chuy\u1ec3n sang c\u00e1c k\u1ef3 sau trong th\u1eddi h\u1ea1n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m.<\/p>\n<p style=\"text-align: justify;\"><strong>Note: <\/strong>S\u1ed1 chuy\u1ec3n ti\u1ebfp ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf k\u1ef3 m\u00e0 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu n\u0103m 2027 c\u00f4ng ty tr\u1ea3 h\u1ebft n\u1ee3 cho \u00f4ng A v\u00e0 kh\u00f4ng c\u00f2n giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o, k\u1ef3 2027 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a s\u1ed1 treo v\u00e0o tr\u1eeb.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_minh_chung_va_cach_thuc_ke_khai_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><b>Documentation and procedures for declaring affiliated relationships when borrowing money from a director.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 n\u00e0y, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc t\u00ecm \u0111\u1ebfn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/don-vi-tu-van-giao-dich-lien-ket\/\">related party transaction advisory unit<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Reputable to ensure legal compliance.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan agreement: The purpose of the loan must be clearly specified (supplementing working capital, purchasing machinery, etc.) to demonstrate the legitimacy of the loan when the director borrows money from a related party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank documents: Bank transfers are absolutely recommended. Using cash for large loans in related-party transactions, such as borrowing money from a director, can easily be considered a fictitious transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare Appendix I according to Decree 132: This is a mandatory obligation. Omitting to declare related-party relationships when borrowing money from the director is often the first mistake that leads to a business being placed on the list of priority inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing documentation: If total revenue exceeds VND 50 billion, businesses should consult...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Professionals should protect the current interest rate.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_quan_tri_rui_ro_quan_he_lien_ket_khi_vay_tien_giam_doc_nam_2026\"><\/span><b>Relationship risk management strategy when borrowing money from executives in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf, MAN &#8211; Master Accountant Network \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb sau \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng b\u1ecb ng\u1ee3p b\u1edfi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3:<\/strong> K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra s\u1ed1 d\u01b0 n\u1ee3 vay c\u00e1 nh\u00e2n m\u1ed7i qu\u00fd. N\u1ebfu th\u1ea5y s\u1eafp ch\u1ea1m ng\u01b0\u1ee1ng 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, c\u1ea7n b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh d\u00f2ng ti\u1ec1n, tr\u00e1nh r\u01a1i v\u00e0o b\u1eaby quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Theo d\u00f5i ng\u01b0\u1ee1ng 10% tr\u01b0\u1edbc m\u1ed7i l\u1ea7n gi\u1ea3i ng\u00e2n,<\/strong> kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn cu\u1ed1i qu\u00fd hay cu\u1ed1i n\u0103m, v\u00ec ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>C\u00e2n nh\u1eafc t\u0103ng v\u1ed1n g\u00f3p thay v\u00ec vay d\u00e0i h\u1ea1n.<\/strong> T\u0103ng v\u1ed1n v\u1eeba kh\u00f4ng t\u1ea1o chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf, v\u1eeba n\u00e2ng m\u1ee9c v\u1ed1n g\u00f3p l\u00e0m m\u1eabu s\u1ed1 cho ng\u01b0\u1ee1ng 10% c\u1ee7a c\u00e1c giao d\u1ecbch sau.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>X\u00e2y d\u1ef1ng khung l\u00e3i su\u1ea5t c\u00f3 c\u0103n c\u1ee9.<\/strong> Tham chi\u1ebfu l\u00e3i su\u1ea5t c\u1ee7a \u00edt nh\u1ea5t 3 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li aria-level=\"1\"><strong>C\u1eadp nh\u1eadt nghi\u1ec7p v\u1ee5 cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n<\/strong> theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-tu-van-giao-dich-lien-ket\/\">hire a consultant for related party transactions.<\/a> <\/span><\/strong>\u0111\u1ec3 so\u00e1t x\u00e9t to\u00e0n b\u1ed9 giao d\u1ecbch t\u00e0i ch\u00ednh v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh trong n\u0103m; <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-tu-van-giao-dich-lien-ket\/\">related party transaction advisory fees<\/a><\/span><\/strong> th\u01b0\u1eddng nh\u1ecf h\u01a1n nhi\u1ec1u so v\u1edbi s\u1ed1 thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00f3 c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n v\u1edbi gi\u00e1m \u0111\u1ed1c c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n 2026, \u0111\u1ed9i ng\u0169 c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 quan h\u1ec7 li\u00ean k\u1ebft, t\u00ednh to\u00e1n ng\u01b0\u1ee1ng 30% EBITDA v\u00e0 ho\u00e0n thi\u1ec7n Ph\u1ee5 l\u1ee5c I.<\/p>\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/a><\/strong> For free support and advice!<\/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><span id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" class=\"ez-toc-section\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Address:<\/b> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Responsible for production and professional content review by: Mr. <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/strong>. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quan_he_lien_ket_khi_vay_tien_giam_doc\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft khi vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muon_tien_giam_doc_khong_lai_suat_co_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><strong> M\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e3i su\u1ea5t c\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">C\u00f3, n\u1ebfu \u0111\u1ea1t ng\u01b0\u1ee1ng 10% v\u1ed1n g\u00f3p. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung h\u00ecnh th\u1ee9c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u00e0o \u0111i\u1ec3m l, n\u00ean kho\u1ea3n m\u01b0\u1ee3n kh\u00f4ng l\u00e3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 kho\u1ea3n vay. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I d\u00f9 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed l\u00e3i vay.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_10_tinh_tren_von_dieu_le_hay_von_thuc_gop\"><\/span><strong>Ng\u01b0\u1ee1ng 10% t\u00ednh tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay v\u1ed1n th\u1ef1c g\u00f3p?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Quy \u0111\u1ecbnh d\u00f9ng c\u1ee5m v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m vay, m\u01b0\u1ee3n, kh\u00f4ng d\u00f9ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u0103ng k\u00fd n\u1ebfu ch\u01b0a g\u00f3p \u0111\u1ee7.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cuoi_nam_da_tra_bot_no_giam_doc_xuong_duoi_10_thi_co_con_quan_he_lien_ket_khong\"><\/span><strong> Cu\u1ed1i n\u0103m \u0111\u00e3 tr\u1ea3 b\u1edbt n\u1ee3 gi\u00e1m \u0111\u1ed1c xu\u1ed1ng d\u01b0\u1edbi 10% th\u00ec c\u00f3 c\u00f2n quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">V\u1eabn c\u00f2n. Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, kh\u00f4ng ph\u1ea3i s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3. Giao d\u1ecbch \u0111\u00e3 \u0111\u1ea1t ng\u01b0\u1ee1ng trong k\u1ef3 th\u00ec k\u1ef3 \u0111\u00f3 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_tien_vo_hoac_con_cua_giam_doc_co_bi_coi_la_quan_he_lien_ket_khong\"><\/span><strong>Vay ti\u1ec1n v\u1ee3 ho\u1eb7c con c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u00f3 b\u1ecb coi l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3. \u0110i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y. N\u1ebfu kho\u1ea3n vay, m\u01b0\u1ee3n t\u1eeb ng\u01b0\u1eddi th\u00e2n \u0111\u1ea1t \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_vay_tien_giam_doc_co_phai_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><strong>Doanh nghi\u1ec7p nh\u1ecf vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u00ed d\u1ee5 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng. Tuy nhi\u00ean doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u00e0 \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay 30% EBITDA.<\/p>","protected":false},"excerpt":{"rendered":"<p>Vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? C\u00f3, n\u1ebfu kho\u1ea3n vay ho\u1eb7c m\u01b0\u1ee3n t\u1eeb gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi th\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c) \u0111\u1ea1t \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh t\u1ea1i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3616","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\/3616","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=3616"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3616\/revisions"}],"predecessor-version":[{"id":5303,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3616\/revisions\/5303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3617"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}