{"id":3649,"date":"2026-09-18T14:36:21","date_gmt":"2026-09-18T07:36:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3649"},"modified":"2026-09-18T14:37:27","modified_gmt":"2026-09-18T07:37:27","slug":"mien-lap-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/","title":{"rendered":"Update on Decree No. 255\/2026 on the Conditions for Exemption from Preparing Related-Party Transaction Documentation"},"content":{"rendered":"

The exemption from preparing transfer pricing documentation is an important mechanism that helps businesses significantly reduce compliance costs and the burden of preparing transfer pricing documentation in 2026. However, not all businesses with related-party transactions are eligible for this exemption. Even a slight miscalculation of revenue thresholds, transaction values, or profit margins\u2014or the omission of intangible assets\u2014can result in the denial of the exemption, back taxes, and fines amounting to billions of dong. This article will provide a comprehensive analysis of the cases eligible for exemption from preparing documentation under the latest regulations, clarify the difference between exemption from filing and exemption from preparing documentation, while guiding businesses on how to self-assess eligibility, identify risks, and stay updated on notable changes under Decree 255\/2026\/N\u0110-CP.<\/span><\/p>\n

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