{"id":3663,"date":"2026-07-23T17:24:40","date_gmt":"2026-07-23T10:24:40","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3663"},"modified":"2026-07-23T17:24:27","modified_gmt":"2026-07-23T10:24:27","slug":"dich-vu-kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"Related-party transaction audit services in accordance with Decree 255\/2026\/ND-CP."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Intercompany transaction audit services will play an indispensable role for FDI enterprises and corporations with internal transactions in 2026. This is especially true as tax authorities increasingly apply AI, Big Data, and international data connectivity to review records. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Even a small mistake in determining related-party relationships, controlling interest rates, or choosing a comparison method can put businesses at risk of being assessed taxes, having back taxes collected, and being fined billions of dong.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article will help businesses understand the tax management landscape in 2026, the key regulations of Decree 255\/2026\/ND-CP, 11 cases of related-party transactions, 5 methods for determining transfer pricing, the revenue threshold for exemption from preparing transfer pricing documentation, and the reasons why professional related-party transaction audits are necessary to protect documentation, optimize tax risks, and be prepared for explanations before inspectors.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Boi_canh_rui_ro_giao_dich_lien_ket_va_xu_huong_quan_ly_thue_2026\" >The landscape of related-party transaction risks and tax management trends in 2026<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Cap_nhat_quan_trong_Nghi_dinh_2552026ND-CP_chinh_thuc_co_hieu_luc\" >Important update: Decree 255\/2026\/ND-CP officially comes into effect.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_ve_quan_ly_thue_doi_voi_giao_dich_lien_ket\" >Decree 255\/2026\/ND-CP on tax management for related-party transactions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nhan_dien_11_truong_hop_quan_he_lien_ket_theo_quy_dinh\" >Identify 11 cases of related-party relationships as stipulated in the regulations.<\/a><\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phan_tich_5_phuong_phap_xac_dinh_gia_trong_dich_vu_kiem_toan_giao_dich_lien_ket\" >Analyzing 5 pricing methods in related-party transaction audit services.<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >Comparable Uncontrolled Price (CUP) Method<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_RPM\" >Resale Price Method (RPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_CPM\" >Cost plus method (CPM)<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_rong_TNMM\" >The Net Profit Margin (NPRI) Comparison Method<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_PSM\" >Profit Sharing Method (PSM)<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Tai_sao_doanh_nghiep_khong_the_tu_lap_ho_so_giao_dich_lien_ket\" >Why can&#039;t businesses create their own related-party transaction records?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Loi_ich_vuot_troi_ma_dich_vu_kiem_toan_giao_dich_lien_ket_mang_lai\" >The outstanding benefits offered by related-party transaction audit services.<\/a><\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Bang_gia_dich_vu_kiem_toan_giao_dich_lien_ket_nam_2026\" >Price list for related-party transaction audit services in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Quy_trinh_trien_khai_dich_vu_kiem_toan_giao_dich_lien_ket_chuan_Nghi_dinh_255_cua_MAN\" >MAN&#039;s standard procedure for implementing related-party transaction audit services in accordance with Decree 255.<\/a><\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nhung_sai_lam_can_tranh_khi_quan_ly_giao_dich_lien_ket\" >Mistakes to avoid when managing affiliate transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_giao_dich_lien_ket\" >Frequently Asked Questions about Related Party Transaction Auditing Services<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_de_an_dinh_gia_giao_dich_lien_ket_khong\" >Can the tax authorities use the Country-by-Country Report of Profits (CbCR) to determine the pricing 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Nguong_doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >What revenue threshold exempts someone from preparing a Transfer Pricing Documentation file?<\/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\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\" >Can interest expenses exceeding the 30% EBITDA amount be carried forward to the next period?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_da_lap_Ho_so_xac_dinh_gia_theo_nguong_cu_duoi_200_ty_dong_thi_co_phai_lam_lai_theo_nguong_moi_khong\" >If a business has already prepared a valuation report based on the old threshold (below 200 billion VND), do they have to redo it according to the new threshold?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-kiem-toan-giao-dich-lien-ket\/#Giao_dich_muon_cho_muon_gia_tri_duoi_10_von_gop_chu_so_huu_co_bi_coi_la_quan_he_lien_ket_khong\" >Are loan and borrowing transactions with a value below 10% of owner&#039;s equity considered related-party transactions?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_rui_ro_giao_dich_lien_ket_va_xu_huong_quan_ly_thue_2026\"><\/span><b>The landscape of related-party transaction risks and tax management trends in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By 2026, the Vietnamese tax authorities will have completed the national database system on taxpayers, directly connecting to the international tax information exchange network (AEOI). This means that discrepancies in transfer pricing reports will be detected almost immediately through automated reconciliation algorithms.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The biggest pain point for businesses today is the tax assessment &quot;trap.&quot; When the documentation for determining transfer pricing is substandard or fails to justify the reasonableness of the profit margin, the tax authorities have the right to reject the self-declared price. As a result, businesses not only have to pay additional corporate income tax but also incur late payment interest of 0.031 TP3T\/day and administrative penalties ranging from 10 to 201 TP3T of the back taxes, severely damaging their reputation and cash flow. This is why professional transfer pricing audit services are a strategic solution.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_Nghi_dinh_2552026ND-CP_chinh_thuc_co_hieu_luc\"><\/span><b>Important update: Decree 255\/2026\/ND-CP officially comes into effect.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3667\" aria-describedby=\"caption-attachment-3667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3667\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 c\u00e1c c\u1eadp nh\u1eadt m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-theo-Nghi-dinh-132-va-cac-cap-nhat-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3667\" class=\"wp-caption-text\">Auditing services for related-party transactions under Decree 255 and its latest updates.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To operate safely, businesses need to have a thorough understanding of the legal framework that related-party transaction audits will rely on to conduct their review.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ve_quan_ly_thue_doi_voi_giao_dich_lien_ket\"><\/span><b>Decree 255\/2026\/ND-CP on tax management for related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, businesses need to pay special attention to Decree 255\/2026\/ND-CP regulating tax management for related-party transactions of enterprises with related-party relationships. This document has already introduced the new points at the Tax Department. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-4697-CT-CS-2026-trien-khai-Nghi-dinh-255-2026-ND-CP-713981.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Official Document 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> July 9, 2026, with many changes directly impacting the scope of work for related-party transaction audit services. For ease of reference, the key new points are summarized in the following table:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary of key new updates according to Decree 255\/2026\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>New points in Decree 255<\/b><\/td>\n<td style=\"text-align: center;\"><b>Impact\/Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Principles of application<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The unified reference to tax administration principles and tax audit principles in the 2025 Tax Administration Law will be implemented, instead of separate regulations as before.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensure consistency with the current legal framework for tax administration.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Word explanation\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clarify and supplement the concepts of &quot;Supreme Parent Company,&quot; &quot;Tax Agreement,&quot; &quot;Related-Party Transactions,&quot; &quot;Country Profile,&quot; &quot;Global Profile,&quot; and &quot;Non-Systematic Information Exchange.&quot;.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Establish a clear legal basis and ensure consistent interpretation when applying the law.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Affiliate relationship<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The regulations stipulate that the relationship between the business owner and the business owner is supplemented through lending and borrowing transactions (\u226510% capital contribution) with individuals managing and controlling the business; while excluding the relationship with creditors\/guarantors that are state-owned organizations specializing in debt management and not involved in business management.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expand the scope of affiliate review requirements, but also narrow down some unnecessary cases.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Database<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Supplement the national database; clearly define the order of priority: publicly available data, followed by commercial data, and finally data from tax authorities.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This directly impacts how benchmark data is selected when compiling a profile.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The reporting revenue threshold has been changed to the equivalent of 750 million Euros (instead of the fixed amount of 18,000 billion VND), calculated based on the fiscal year immediately preceding the reporting year; submission must be in encrypted XML format via the Tax Management Information System; the deadline for submission is no later than 12 months from the end of the fiscal year of the ultimate parent company; the CbCR cannot be used to adjust or fix the price of related-party transactions.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses need to review the thresholds, deadlines, and notification form (01\/TB-BCLN) related to their CbCR obligations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exemption threshold for preparing a valuation report.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Raise the revenue threshold to below 500 billion VND (instead of 200 billion VND); remove the criterion of &quot;business with simple functions&quot;.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Significantly expanding the group of low-risk businesses exempt from filing would reduce compliance costs.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transitional provisions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses that are transitioning to the regulations on interest expense deductions under Decree 20\/2025\/ND-CP will continue to be subject to the transitional mechanism for the remaining period.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensuring that rights and benefits are not interrupted when Decree 255\/2026\/ND-CP comes into effect.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note for businesses:<\/b><span style=\"font-weight: 400;\"> These changes make periodic review of the applicable legal framework an integral part of related-party transaction audits. Specifically, businesses need to review: the list of related parties after expanding the scope of related-party relationships, the reporting exemption thresholds, and obligations related to the CbCR reporting.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">New points in Decree 255\/2026\/ND-CP regarding related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_11_truong_hop_quan_he_lien_ket_theo_quy_dinh\"><\/span><b>Identify 11 cases of related-party relationships as stipulated in the regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4740\" aria-describedby=\"caption-attachment-4740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4740\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255.jpg\" alt=\"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Dich-vu-kiem-toan-giao-dich-lien-ket-chuan-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4740\" class=\"wp-caption-text\">Auditing services for related-party transactions in accordance with Decree 255.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many chief accountants still mistakenly believe that only parent-subsidiary company relationships require the use of related-party transaction audit services. In reality, Decree 132 provides very broad regulations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct\/Indirect Ownership: One party holds at least 25% of the other party&#039;s equity stake.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jointly owned by a third party: Both businesses have at least 25% capital contributions held by a third party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Largest shareholder: One party is the largest shareholder and holds at least 10% of the other party&#039;s total contributed capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan guarantees and financing (Most common case): Businesses provide loans or loan guarantees for at least 25% of contributed capital and account for over 50% of the total value of medium and long-term debt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management and control: One party appoints members of the executive board or takes control of the other party&#039;s financial decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Joint management: The two businesses are jointly managed by members of the same family.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family relationships: Individuals who are closely related (spouses, parents, children, etc.) run different businesses but have dealings with each other.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Permanent establishment: The relationship between a foreign parent company and its permanent establishment in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">De facto control: Cases where a business is under the de facto control of an individual through informal relationships.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><b>Important addition:<\/b><\/strong><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Businesses that engage in borrowing or lending transactions with a value of 10% or more of the owner&#039;s equity at the time of the transaction, with individuals managing or controlling the business, or individuals with related family ties, are also considered to have an affiliated relationship.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Incorrectly identifying the linked entity is the first mistake that leads to penalties. A related-party transaction audit service will conduct a thorough review of the supplier and customer list to ensure that no linked parties are overlooked.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_5_phuong_phap_xac_dinh_gia_trong_dich_vu_kiem_toan_giao_dich_lien_ket\"><\/span><b>Analyzing 5 pricing methods in related-party transaction audit services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When conducting a related-party transaction audit, MAN \u2013 Master Accountant Network experts must choose one of the following five methods to demonstrate the reasonableness of the price:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>Comparable Uncontrolled Price (CUP) Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Directly compare the product prices between affiliated parties with the prices of similar products in the free market.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for: Businesses trading in mass-market products with easily comparable publicly listed prices (such as agricultural products, precious metals, raw materials, and standardized goods) or businesses that conduct similar transactions with both related and independent parties.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_RPM\"><\/span><b>Resale Price Method (RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the discount rate (gross profit margin) that a business grants to independent parties, which is then applied to its associates.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for: Businesses operating in the purely commercial and distribution sectors, purchasing goods from affiliated parties and reselling them to independent parties without significantly altering the physical nature of the product or adding substantial intangible asset value to the product.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_CPM\"><\/span><b>Cost plus method (CPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on production costs plus a reasonable gross profit margin.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for: Businesses operating in the field of contract manufacturing for parent companies or affiliated parties; businesses providing internal services within the group (IT, centralized accounting, human resources) that are not core to the value chain.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_rong_TNMM\"><\/span><b>The Net Profit Margin (NPRI) Comparison Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compare the net profit margin (ROS, ROA, ROCE) of the business with that of comparable independent competitors.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for: The majority of FDI enterprises in Vietnam have complex production and business operations, making it difficult to find direct price comparison data. This is a popular method in related-party transaction auditing services due to its high feasibility when searching for data in international databases.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_PSM\"><\/span><b>Profit Sharing Method (PSM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Profit sharing is based on each party&#039;s actual contribution of assets and risks.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for: High-tech companies, pharmaceutical companies, or collaborative research and development (R&amp;D) projects where parties contribute unique intangible assets whose value is difficult to separate, or highly integrated transactions that cannot be analyzed individually.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_the_tu_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Why can&#039;t businesses create their own related-party transaction records?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3666\" aria-describedby=\"caption-attachment-3666\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3666\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ly-do-doanh-nghiep-nen-su-dich-vu-kiem-toan-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3666\" class=\"wp-caption-text\">Reasons why businesses should use related-party transaction audit services.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although businesses can familiarize themselves with Decree 255, implementing it without professional related-party transaction auditing services often leads to significant risks due to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of benchmarking data: Tax authorities use expensive paid data systems like Orbis and Bloomberg. Businesses that do it themselves often rely on subjective data, which is easily rejected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of FAR analysis skills: Functional-Asset-Risk Analysis (FAR Analysis) requires logical thinking and practical experience to defend one&#039;s position before inspectors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Method of calculating costs according to Decree 255<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> And transitional provisions: If businesses do not update in time, they can easily miss out on incentives when Decree 132 and Decree 20 are officially replaced by Decree 255\/2026\/ND-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_vuot_troi_ma_dich_vu_kiem_toan_giao_dich_lien_ket_mang_lai\"><\/span><b>The outstanding benefits offered by related-party transaction audit services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3665\" aria-describedby=\"caption-attachment-3665\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3665\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai.jpg\" alt=\"L\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i m\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Loi-ich-vuot-troi-ma-dich-vu-kiem-toan-giao-dich-lien-ket-mang-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3665\" class=\"wp-caption-text\">The outstanding benefits offered by related-party transaction audit services.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When using related-party transaction audit services, businesses receive the following tangible benefits:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure absolute legal compliance: Complete all 4 tax appendix forms and the 3-level documentation set (Local File, Master File, CbCR) according to standard procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protecting data from audits: The related-party transaction audit service provider will work with the business to explain and refute unfavorable arguments from the tax authorities based on scientific data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimizing cash flow and taxes: Identifying inconsistencies in pricing policies to make timely adjustments, avoiding annual tax arrears and late payment penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting business strategy: By analyzing industry profit margins, businesses can understand their position relative to competitors, thereby adjusting their business plans more effectively.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Focus on production with peace of mind: Eliminate worries about transfer pricing tax risks, allowing management to concentrate on growth targets.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To optimize this process, many businesses have opted for<\/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;\"> For in-depth technical and data support.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_kiem_toan_giao_dich_lien_ket_nam_2026\"><\/span><b>Price list for related-party transaction audit services in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The fees for related-party transaction audits are typically flexible and depend on the complexity of the documentation. Below is a sample price range for businesses:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board: <\/b><span style=\"font-weight: 400;\">Pricing framework for related-party transaction audit services in 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Business group<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Transaction size and characteristics<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Service fee (VN\u0110)<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SME\/Domestic Business<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue is under 100 billion, and the only available loan relationship is a simple one.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30,000,000 \u2013 55,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue of 100-500 billion, with internal transactions involving the purchase and sale of goods and services.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 \u2013 150,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">multinational corporation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue exceeding 500 billion, cross-border transactions, royalty fees, and complex financing options.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">160,000,000 \u2013 350,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Review and explanation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Support for businesses that already have documentation but need a review before inspection.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contact for agreement<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> The above price list is for reference only. Please contact MAN \u2013 Master Accountant Network for a detailed quote!<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_kiem_toan_giao_dich_lien_ket_chuan_Nghi_dinh_255_cua_MAN\"><\/span><b>MAN&#039;s standard procedure for implementing related-party transaction audit services in accordance with Decree 255.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network applies a rigorous 5-step process to ensure professionalism and reliability.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">System survey: Identify related parties and classify significant related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In-depth FAR analysis: Interviewing functional departments to understand who creates value, who holds assets, and who bears the risk in the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Benchmarking: Use specialized databases to find at least five independent businesses with similar functions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing an independent price range: Calculate financial indicators (such as return on sales \u2013 ROS) and determine a benchmark price range using the interquartile method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuance of documentation and contingency consultation: Finalize documentation for determining transfer pricing and provide recommendations for price adjustments for the following year.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_can_tranh_khi_quan_ly_giao_dich_lien_ket\"><\/span><b>Mistakes to avoid when managing affiliate transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below are the errors that MAN frequently detects when receiving documents from clients:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to prepare documents in time. Businesses only have 15 working days to submit documents when requested.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The figures in the filing contradict the financial statements. The profit margin in the transfer pricing filing does not match the audited financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no documentation proving internal services were provided. Management fees were paid to the corporation, but there is no evidence of actual work being handed over.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use comparative data from the previous year. Decree 255 requires that comparative data be prioritized according to regulations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid these mistakes, businesses should consider solutions from <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-ty-tu-van-giao-dich-lien-ket\/\">reputable affiliate trading advisory company<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To establish a process for storing and reconciling data right from the beginning of the fiscal year.<\/span><\/p>\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;\">Related-party transactions are a &quot;double-edged sword.&quot; If managed well, they can optimize corporate resources, but mistakes can wipe out all business gains through tax penalties. In the digital tax era of 2026, proactively seeking a reputable related-party transaction audit service provider is a strategic move.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Don&#039;t let tax risks become a barrier to your business&#039;s growth. <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\">contact<\/span><\/a><span style=\"font-weight: 400;\"> Contact the expert team at MAN \u2013 Master Accountant Network today for advice on the safest, most transparent, and most effective tax compliance roadmap.<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about Related Party Transaction Auditing Services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_thue_co_duoc_su_dung_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_de_an_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>Can the tax authorities use the Country-by-Country Report of Profits (CbCR) to determine the pricing of related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Decree 255\/2026\/ND-CP clearly stipulates that the taxpayer&#039;s CbCR report can only be managed and used by the tax authorities for risk management and information exchange in accordance with Vietnam&#039;s international commitments on taxation, and cannot be used to adjust or determine the transfer pricing of related-party transactions of enterprises.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_bao_nhieu_thi_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>What revenue threshold exempts someone from preparing a Transfer Pricing Documentation file?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Since Decree 255\/2026\/ND-CP came into effect, the revenue threshold for exemption from preparing transfer pricing documentation has been raised to below VND 500 billion, while the criterion of having a simple business function has been removed. This relaxation aims to expand the group of low-risk tax enterprises exempt from the documentation requirement. However, enterprises exempted from documentation must still declare information on related-party relationships and related-party transactions according to the prescribed appendix, submitting it along with their corporate income tax return.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_ky_sau_khong\"><\/span><b>Can interest expenses exceeding the 30% EBITDA amount be carried forward to the next period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 255\/2026\/ND-CP<\/span><span style=\"font-weight: 400;\">, the portion of interest expense exceeding 30% EBITDA <\/span><span style=\"font-weight: 400;\">It is perfectly permissible to carry it over to the next tax period.<\/span><span style=\"font-weight: 400;\">. Specifically, this regulation allows for further deductions in subsequent years, with a maximum continuous carry-over period of no more than 5 years.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_lap_Ho_so_xac_dinh_gia_theo_nguong_cu_duoi_200_ty_dong_thi_co_phai_lam_lai_theo_nguong_moi_khong\"><\/span><b>If a business has already prepared a valuation report based on the old threshold (below 200 billion VND), do they have to redo it according to the new threshold?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No re-application is required for tax periods prior to 2026 because Decree 255\/2026\/ND-CP does not have retroactive effect. However, from the 2026 tax period onwards, businesses need to re-examine the exemption conditions based on the new revenue threshold (below 500 billion VND, no longer requiring the business criterion of simple function).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_muon_cho_muon_gia_tri_duoi_10_von_gop_chu_so_huu_co_bi_coi_la_quan_he_lien_ket_khong\"><\/span><b>Are loan and borrowing transactions with a value below 10% of owner&#039;s equity considered related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. According to the new regulations, related-party relationships only arise through borrowing and lending transactions when the transaction value reaches 10% of the owner&#039;s contributed capital or more at the time the transaction occurs within the tax period, and this transaction takes place with the individual managing or controlling the business or an individual belonging to a related family relationship as stipulated. If the transaction value is below this threshold, a related-party relationship based on the borrowing-lending criterion will not arise.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 ph\u00e1t sinh giao d\u1ecbch n\u1ed9i b\u1ed9 trong n\u0103m 2026. Khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng \u1ee9ng d\u1ee5ng AI, Big Data v\u00e0 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3663","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\/3663","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=3663"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions"}],"predecessor-version":[{"id":4742,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3663\/revisions\/4742"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4740"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}