{"id":3782,"date":"2026-04-13T14:40:47","date_gmt":"2026-04-13T07:40:47","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3782"},"modified":"2026-04-13T14:41:02","modified_gmt":"2026-04-13T07:41:02","slug":"khoan-vay-khong-tinh-lai","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/","title":{"rendered":"Managing and accounting for interest-free loans in businesses."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, interest-free loans are often used by businesses as a flexible tool to support internal cash flow, support personnel, or provide relief to partners. However, from a tax management perspective, this is one of the most scrutinized transactions due to violations of the Arm&#039;s Length Principle.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Without proper documentation, interest-free loans may be subject to financial revenue assessment by the tax authorities, expense adjustments, and tax collection with significant penalties. This risk is further exacerbated by related parties under Decree 132\/2020\/ND-CP.<\/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\/khoan-vay-khong-tinh-lai\/#Ban_chat_phap_ly_cua_khoan_vay_khong_tinh_lai\" >The legal nature of interest-free loans<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Nguyen_tac_Giao_dich_doc_lap\" >Independent Trading Principle<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Quyen_an_dinh_thue_cua_co_quan_chuc_nang\" >The authority to determine taxes<\/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\/khoan-vay-khong-tinh-lai\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Decree 132\/2020\/ND-CP on related-party transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Nhan_dien_cac_ben_lien_ket\" >Identifying stakeholders<\/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\/khoan-vay-khong-tinh-lai\/#Rui_ro_ve_chi_phi_lai_vay_duoc_tru_Tran_30_EBITDA\" >Risk of deductible interest expense (Ceiling 30% EBITDA)<\/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\/khoan-vay-khong-tinh-lai\/#He_luy_tai_chinh_khi_trien_khai_khoan_vay_khong_tinh_lai\" >Financial consequences of implementing interest-free loans.<\/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\/khoan-vay-khong-tinh-lai\/#Truy_thu_thue_thu_nhap_doanh_nghiep_TNDN\" >Collection of back taxes on corporate income tax.<\/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\/khoan-vay-khong-tinh-lai\/#Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\" >Impact on Value Added Tax (VAT)<\/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\/khoan-vay-khong-tinh-lai\/#Rui_ro_Thue_Thu_nhap_ca_nhan_TNCN\" >Risks related to Personal Income Tax (PIT)<\/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\/khoan-vay-khong-tinh-lai\/#Giai_phap_xay_dung_ho_so_giai_trinh_khi_bi_an_dinh_thue\" >Solutions for preparing a justification document when facing tax assessment.<\/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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_dua_tren_phuc_loi_va_giu_chan_nhan_tai\" >Accountability based on benefits and talent retention.<\/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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_dua_tren_muc_tieu_bao_toan_chuoi_cung_ung\" >Explanation based on the objective of preserving the supply chain.<\/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\/khoan-vay-khong-tinh-lai\/#Giai_trinh_truong_hop_muon_tien_tu_Giam_docChu_so_huu\" >Explanation of borrowing money from the Director\/Owner<\/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\/khoan-vay-khong-tinh-lai\/#Khoan_vay_khong_tinh_lai_va_giao_dich_lien_ket_theo_Nghi_dinh_132\" >Interest-free loans and related-party transactions under Decree 132<\/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\/khoan-vay-khong-tinh-lai\/#Khi_nao_bi_coi_la_quan_he_lien_ket\" >When is a relationship considered an affiliation?<\/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\/khoan-vay-khong-tinh-lai\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Transfer pricing determination dossier<\/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\/khoan-vay-khong-tinh-lai\/#Danh_muc_ho_so_ra_soat_kiem_tra_dinh_ky_cho_doanh_nghiep\" >List of documents subject to periodic review and inspection for businesses.<\/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\/khoan-vay-khong-tinh-lai\/#Loi_khuyen_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Advice from MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Chuyen_doi_hinh_thuc_neu_co_the\" >Change the format if possible.<\/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\/khoan-vay-khong-tinh-lai\/#Tan_dung_cac_dot_soat_xet_noi_bo\" >Take advantage of internal audits.<\/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\/khoan-vay-khong-tinh-lai\/#Vai_tro_cua_tu_van_chuyen_nghiep\" >The role of professional consultants<\/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\/khoan-vay-khong-tinh-lai\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khoan-vay-khong-tinh-lai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_khoan_vay_khong_tinh_lai\"><\/span><b>The legal nature of interest-free loans<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3786\" aria-describedby=\"caption-attachment-3786\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3786\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Ban-chat-phap-ly-cua-khoan-vay-khong-tinh-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3786\" class=\"wp-caption-text\">The legal nature of interest-free loans<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Interest-free lending is a voluntary right between parties according to the 2015 Civil Code. However, from a tax management perspective, this is a completely different issue.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_Giao_dich_doc_lap\"><\/span><b>Independent Trading Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In accordance with international practice and domestic law in Vietnam. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, All transactions between related parties (and also between independent parties from a tax management perspective) must adhere to the Governance Principle. This means that the price or interest rate in the transaction must be equivalent to the rate agreed upon by independent parties under similar conditions. A zero-interest loan inherently violates this principle because, in the capital market, no financial institution provides resources without expecting a profit.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue_cua_co_quan_chuc_nang\"><\/span><b>The authority to determine taxes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Clause 1, Article 50 of <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Tax Administration Law No. 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, The tax authorities have the right to determine the amount of tax payable in cases where taxpayers conduct transactions at non-market prices. For interest-free loans, the tax authorities will take the following steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determining the conduct: This should be considered transfer pricing or profit concealment (if between related parties) or an unreasonable reduction in taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest rate fixing: Applying the prevailing lending interest rate of commercial banks at the time to recalculate the financial revenue for the lender.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Decree 132\/2020\/ND-CP on related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When discussing interest-free loans, it&#039;s impossible to ignore Decree 132\/2020\/ND-CP, a crucial legal document that forms the core of regulations governing related-party transactions in Vietnam today.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_ben_lien_ket\"><\/span><b>Identifying stakeholders<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should pay particular attention to the following cases, which often result in interest-free loans and fall under the purview of Decree 132:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The parent company lends capital to the subsidiary to implement the project.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies within the same group support each other&#039;s cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals in leadership positions (Directors, Chairmen) lend money to the company, or vice versa.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business falls under the scope of Decree 132, the occurrence of interest-free loans will trigger a series of declaration obligations, such as Form No. 01 (Information on related party relationships and related party transactions).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ve_chi_phi_lai_vay_duoc_tru_Tran_30_EBITDA\"><\/span><b>Risk of deductible interest expense (Ceiling 30% EBITDA)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A crucial point is that Article 15 of Decree 132\/2020\/ND-CP stipulates that the total deductible interest expense when determining corporate income tax shall not exceed the total net profit from business operations plus interest expense and depreciation expense (EBITDA).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a company borrows money from a bank (with interest) but then lends that money to another entity for interest-free purposes, the risk is doubled.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lenders are subject to revenue assessment (increasing their taxable income).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The lender is exempt from the corresponding bank interest expense (because the borrowed capital does not serve the business operations of the enterprise itself).<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">How to calculate interest expense according to Decree 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tai_chinh_khi_trien_khai_khoan_vay_khong_tinh_lai\"><\/span><b>Financial consequences of implementing interest-free loans.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3785\" aria-describedby=\"caption-attachment-3785\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3785\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai.jpg\" alt=\"H\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh khi tri\u1ec3n khai kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tai-chinh-khi-trien-khai-khoan-vay-khong-tinh-lai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3785\" class=\"wp-caption-text\">Financial consequences of implementing interest-free loans.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Granting interest-free loans is not simply an accounting entry; it has ripple effects on the balance sheet and tax obligations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truy_thu_thue_thu_nhap_doanh_nghiep_TNDN\"><\/span><b>Collection of back taxes on corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Suppose company A lends company B 10 billion VND as an interest-free loan. If the average market interest rate is 6%\/year, the tax authorities will determine the financial revenue to be 600 million VND. With a corporate income tax rate of 20%, company A will have to pay an additional 120 million VND in tax, not including late payment penalties of 0.03%\/day.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_Thue_Gia_tri_gia_tang_GTGT\"><\/span><b>Impact on Value Added Tax (VAT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Circular 219\/2013\/TT-BTC, lending activities are exempt from Value Added Tax (VAT). However, if a business does not declare revenue from interest-free loans (even if it is a fixed revenue), the allocation of input VAT used for both taxable and non-taxable activities will be incorrect. This can lead to the collection of additional input VAT that was incorrectly deducted.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_Thue_Thu_nhap_ca_nhan_TNCN\"><\/span><b>Risks related to Personal Income Tax (PIT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where a business provides interest-free loans to employees or managers, the tax authorities may consider this a monetary benefit in the nature of salary or wages. The difference between the actual interest rate (0%) and the market interest rate may be converted into taxable personal income for that individual.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_xay_dung_ho_so_giai_trinh_khi_bi_an_dinh_thue\"><\/span><b>Solutions for preparing a justification document when facing tax assessment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3784\" aria-describedby=\"caption-attachment-3784\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3784\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue.jpg\" alt=\"Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-xay-dung-ho-so-giai-trinh-khoan-vay-khong-tinh-lai-khi-bi-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3784\" class=\"wp-caption-text\">Solutions for building a legal justification for interest-free loans when subject to tax assessment.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To protect interest-free loans, chief accountants and business owners need to build a solid legal dossier based on the following arguments:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_dua_tren_phuc_loi_va_giu_chan_nhan_tai\"><\/span><b>Accountability based on benefits and talent retention.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the optimal approach when lending money to employees. Instead of presenting it as a purely financial transaction, turn the interest-free loan into part of a compensation system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The required documents include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employment contracts and collective bargaining agreements must include a clause stating that the company has a welfare fund to assist employees with loans for purchasing homes, cars, or medical expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal financial regulations: Clearly define eligible borrowers (those with over 5 years of service and outstanding performance), loan limits, and repayment periods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee loan applications must clearly state the reason for financial hardship or the legitimate purpose for which the funds are needed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With all the necessary documentation, the interest-free loan is considered an operating expense (retaining key personnel), thereby minimizing the possibility of being subject to tax assessment.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_dua_tren_muc_tieu_bao_toan_chuoi_cung_ung\"><\/span><b>Explanation based on the objective of preserving the supply chain.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In parent-subsidiary or strategic partnership relationships, granting interest-free loans can be interpreted as an emergency solution to avoid supply chain collapse.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Arguments to prepare:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof that the borrower is in a state of temporary insolvency (Financial statements showing losses, notice of bad debt from the bank).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demonstrate that if the borrower goes bankrupt, the lending business will suffer greater losses (loss of raw materials, loss of market).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Draw up an agreement on providing short-term, interest-free support to help restore production.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_trinh_truong_hop_muon_tien_tu_Giam_docChu_so_huu\"><\/span><b>Explanation of borrowing money from the Director\/Owner<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most common borrowing situation. As analyzed, this case poses the least risk to the company in terms of corporate income tax. However, the following still needs to be ensured:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The loan agreement clearly states: &quot;To supplement working capital to cover salary and supplier payments due to the inability to access bank financing.&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank documents: Money must be transferred from the Director&#039;s personal account to the company account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minutes of the Board of Directors\/Members Meeting approving the borrowing of personal funds to salvage the financial situation.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">Declare related-party transactions involving loans to directors according to Decree 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_khong_tinh_lai_va_giao_dich_lien_ket_theo_Nghi_dinh_132\"><\/span><b>Interest-free loans and related-party transactions under Decree 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The connection between interest-free loans and Decree 132\/2020\/ND-CP is extremely close. Businesses need to clearly understand the control thresholds to avoid falling into tax traps.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_bi_coi_la_quan_he_lien_ket\"><\/span><b>When is a relationship considered an affiliation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 5 of Decree 132, a business that lends capital to another business equivalent to at least 25% of the owner&#039;s equity and accounts for over 50% of the total value of the borrowing business&#039;s medium and long-term debts is considered to have an affiliated relationship.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this case, the interest-free loan would certainly be subject to extremely close scrutiny. The tax authorities would use the Independent Transaction Price Comparison method to determine the appropriate interest rate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Transfer pricing determination dossier<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business is required to prepare a Transfer Pricing Documentation, it must clearly explain why it has an interest-free loan. Without a reasonable economic justification, the fixed interest income will be included in its taxable corporate income and will not be eligible for any tax deductions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_ho_so_ra_soat_kiem_tra_dinh_ky_cho_doanh_nghiep\"><\/span><b>List of documents subject to periodic review and inspection for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To prepare for future tax settlements, the accounting department needs to periodically review non-interest-bearing loans according to the following list:<\/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;\"> List of documents for periodic review of interest-free loans.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>File Type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Request for review<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Loan contract<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The loan must be fully signed, stamped, and the purpose clearly stated.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Do not use generic templates.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Money transfer documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100% must go through a bank (for transactions between legal entities).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Absolutely no cash will be used.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial regulations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There should be a specific chapter on interest-free loans.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Issued before the transaction occurs.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Capital utilization report<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Borrowers must submit periodic reports on whether the funds have been used for their intended purpose.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increase the perceived reliability of the transaction.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Borrower&#039;s profile<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demonstrate that the borrower would face financial difficulties if they did not collect interest.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">For use in partner relief efforts.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Minutes of the approval meeting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The management board&#039;s decision to grant an interest-free loan.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Collective and objective evidence.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Interest Rate Comparison Table<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Statistics on interest rates of banks at the time of issuance.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The basis for calculating precautionary tax risk.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Linked tax records<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Related party transaction declarations (if applicable).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strictly comply with Decree 132\/2020\/ND-CP.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To minimize the risk of tax assessment and enhance the ability to explain matters during audits, businesses need to standardize all documentation related to interest-free loans, ensuring it is complete, consistent, and based on factual evidence. The review should not only focus on superficial documents but also ensure logical consistency between the purpose of capital use, internal policies, and current legal regulations, especially Decree 132\/2020\/ND-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Advice from MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Managing interest-free loans requires finesse and a deep understanding of tax law. At MAN, we always emphasize that: \u201cEvery interest-free transaction must have a legitimate business purpose behind it.\u201d<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuyen_doi_hinh_thuc_neu_co_the\"><\/span><b>Change the format if possible.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the loan-to-value ratio extends for too long, businesses should consider converting interest-free loans into additional equity or joint venture capital. This helps legitimize the capital on the balance sheet and avoids the risk of fixed interest rates.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_cac_dot_soat_xet_noi_bo\"><\/span><b>Take advantage of internal audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should conduct a tax review every six months to identify outstanding interest-free loans that are overdue. Timely settlement or adjusting interest rates to a minimum (e.g., the interest rate on demand deposits) is sometimes a safer option than allowing interest rates to remain high.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_tu_van_chuyen_nghiep\"><\/span><b>The role of professional consultants<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use <\/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;\"> The services of reputable tax consulting firms like MAN \u2013 Master Accountant Network will help businesses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standard contract templates and regulations are provided, closely adhering to Decree 132\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Authorized to represent the taxpayer in explaining the legitimacy of interest-free loans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimize corporate income tax payments through smart financial structuring.<\/span><\/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;\"><span style=\"font-weight: 400;\">Interest-free loans are a useful financial tool, but they are fraught with risks from a regulatory perspective. Misunderstandings or a lack of proper documentation can lead to massive tax penalties, eroding business profits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The key to security lies in transparency and consistency of records. Ensure that every interest-free loan has a sound financial story and is supported by a robust system of legal documentation. Don&#039;t let a good cash flow support initiative become a financial burden due to tax management errors.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice on everything related to affiliate trading!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> Mr. Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh, kho\u1ea3n vay kh\u00f4ng t\u00ednh l\u00e3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 linh ho\u1ea1t \u0111\u1ec3 h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9, h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1 ho\u1eb7c c\u1ee9u tr\u1ee3 \u0111\u1ed1i t\u00e1c. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e2y l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng giao d\u1ecbch d\u1ec5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3782","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\/3782","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=3782"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3782\/revisions"}],"predecessor-version":[{"id":3787,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3782\/revisions\/3787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3783"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}