{"id":3834,"date":"2026-04-17T11:54:53","date_gmt":"2026-04-17T04:54:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3834"},"modified":"2026-04-17T11:54:53","modified_gmt":"2026-04-17T04:54:53","slug":"tuan-thu-nguyen-tac-giao-dich-doc-lap","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/","title":{"rendered":"Guidelines for compliance with the independent trading principle under Decree 132"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Adherence to the arm&#039;s length principle is crucial for businesses to manage tax risks in the context of 2026, when the Tax Authority shifts to analyzing the economic nature of transactions rather than simply reviewing documents. This article clarifies audit &quot;hot spots,&quot; the consequences of deviations from the arm&#039;s length principle, and provides guidance on comprehensive compliance strategies to help businesses protect their tax obligations and achieve sustainable growth.\u00a0<\/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\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Cai_bay_%E2%80%9CLien_ket%E2%80%9D_va_Ap_luc_Thanh_tra_nam_2026\" >The &quot;Collusion&quot; Trap and Inspection Pressure 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\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Khi_ban_chat_bi_bo_quen_va_he_luy_cua_viec_thieu_tuan_thu_nguyen_tac_giao_dich_doc_lap\" >When the fundamental nature of independent trading is overlooked and the consequences of failing to adhere to the principles of independent trading are discussed.<\/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\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Rui_ro_dieu_chinh_gia_va_an_dinh_thue_truc_tiep\" >Risks of price manipulation and direct tax imposition.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Mat_uy_tin_va_rui_ro_trong_he_thong_quan_ly_Thue\" >Loss of credibility and risks in the tax administration system.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Chien_luoc_tuan_thu_nguyen_tac_giao_dich_doc_lap\" >The strategy adheres to the principle of independent trading.<\/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\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Thau_hieu_nguyen_tac_Ban_chat_quyet_dinh_hinh_thuc\" >Understanding the principle that substance determines form<\/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\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Quy_trinh_tuan_thu_nguyen_tac_giao_dich_doc_lap_chuan_Nghi_dinh_1322020ND-CP\" >The process adheres to the standard independent trading principles as stipulated in Decree 132\/2020\/ND-CP.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Buoc_1_Ra_soat_va_dinh_danh_chinh_xac_cac_quan_he_lien_ket\" >Step 1: Review and accurately identify the relationships between the links.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Buoc_2_Lua_chon_phuong_phap_xac_dinh_gia_phu_hop_ban_chat\" >Step 2: Choose a pricing method that suits the nature of the transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Buoc_3_Xac_lap_khoang_gia_tri_doc_lap_chuan_Arms_length_range\" >Step 3: Establish the standard independent value range (Arm&#039;s length range)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Buoc_4_Hoan_thien_va_luu_tru_he_thong_ho_so_ba_cap\" >Step 4: Complete and archive the three-tiered record system.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Nhung_luu_y_quan_trong_cho_doanh_nghiep\" >Important considerations for businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#Ket_luan_Minh_bach_de_phat_trien_ben_vung\" >Conclusion: Transparency for sustainable development<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tuan-thu-nguyen-tac-giao-dich-doc-lap\/#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=\"Cai_bay_%E2%80%9CLien_ket%E2%80%9D_va_Ap_luc_Thanh_tra_nam_2026\"><\/span><b>The &quot;Collusion&quot; Trap and Inspection Pressure in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The state of tax administration in 2026 reveals a clear and decisive trend: Tax authorities are tightening thematic audits of businesses with transactions involving closely related parties. In particular, businesses with prolonged losses, thin profit margins, or those making payments to related parties abroad are always the primary targets of these audits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core problem many businesses face is a superficial approach to documentation. Many still believe that simply having a complete set of Transfer Pricing Documentation with financial indicators within a theoretically safe range is sufficient to fulfill their obligations. However, they often overlook a golden rule: the transaction value must accurately reflect the actual contribution to the value chain and correspond to the value created from the nature of the production and business activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the strict regulations in this Decree, the tax authorities manage, inspect, and audit the transfer pricing of taxpayers who comply with the arm&#039;s length principle. The tax authorities have the full right to reject related-party transactions that do not comply with the arm&#039;s length principle if these transactions reduce the enterprise&#039;s tax obligations to the State budget. This is the biggest trap that unprepared businesses often fall into. Once a transaction is deemed to lack economic substance, all efforts to formally comply with the arm&#039;s length principle will be completely rejected.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_ban_chat_bi_bo_quen_va_he_luy_cua_viec_thieu_tuan_thu_nguyen_tac_giao_dich_doc_lap\"><\/span><b>When the fundamental nature of independent trading is overlooked and the consequences of failing to adhere to the principles of independent trading are discussed.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business cannot demonstrate the accuracy and honesty of its compliance with the arm&#039;s length principle, the financial and legal consequences are extremely severe. The tax authorities will adjust the related-party transaction prices to determine the correct tax obligations according to regulations, ensuring there is no loss of revenue from transfer pricing practices.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_dieu_chinh_gia_va_an_dinh_thue_truc_tiep\"><\/span><b>Risks of price manipulation and direct tax imposition.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3837\" aria-describedby=\"caption-attachment-3837\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3837\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-an-dinh-thue-khi-thieu-tuan-thu-nguyen-tac-giao-dich-doc-lap.jpg\" alt=\"R\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thi\u1ebfu tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-an-dinh-thue-khi-thieu-tuan-thu-nguyen-tac-giao-dich-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-an-dinh-thue-khi-thieu-tuan-thu-nguyen-tac-giao-dich-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-an-dinh-thue-khi-thieu-tuan-thu-nguyen-tac-giao-dich-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-an-dinh-thue-khi-thieu-tuan-thu-nguyen-tac-giao-dich-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-an-dinh-thue-khi-thieu-tuan-thu-nguyen-tac-giao-dich-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3837\" class=\"wp-caption-text\">Risks of tax assessment arising from non-compliance with the arm&#039;s-length principle.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When authorities conduct audits, if they discover that related-party transaction prices deviate from market prices or do not accurately reflect the nature of the transaction, they will adjust the financial indicators. Being assessed for taxes based on internal tax data often results in significantly higher tax liabilities than initially anticipated by the business. This is accompanied by administrative penalties and late payment fees, which can cripple cash flow and severely impact long-term business plans.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_uy_tin_va_rui_ro_trong_he_thong_quan_ly_Thue\"><\/span><b>Loss of credibility and risks in the tax administration system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, the tax authorities&#039; automated risk management system will classify businesses according to their level of compliance with the law. Failure to strictly adhere to the arm&#039;s length principle will result in businesses being placed on the High Risk list. This means businesses will be subject to more frequent audits in the following years, placing immense pressure on the Finance and Accounting departments and the management team.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A well-prepared file with polished figures will not protect a business if the transaction lacks genuine economic substance. It is the true nature of the operation and transaction that ultimately determines the taxpayer&#039;s corresponding tax obligations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_nguyen_tac_giao_dich_doc_lap\"><\/span><b>The strategy adheres to the principle of independent trading.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3836\" aria-describedby=\"caption-attachment-3836\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3836\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-chien-luoc-tuan-thu-nguyen-tac-giao-dich-doc-lap.jpg\" alt=\"Gi\u1ea3i ph\u00e1p chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-chien-luoc-tuan-thu-nguyen-tac-giao-dich-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-chien-luoc-tuan-thu-nguyen-tac-giao-dich-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-chien-luoc-tuan-thu-nguyen-tac-giao-dich-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-chien-luoc-tuan-thu-nguyen-tac-giao-dich-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Giai-phap-chien-luoc-tuan-thu-nguyen-tac-giao-dich-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3836\" class=\"wp-caption-text\">The strategic solution adheres to the principle of independent trading.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To protect businesses from rigorous audits, building a comprehensive independent audit strategy based on the principle of substance over form is the only viable solution for survival.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thau_hieu_nguyen_tac_Ban_chat_quyet_dinh_hinh_thuc\"><\/span><b>Understanding the principle that substance determines form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Adherence to the arm&#039;s length principle requires businesses to demonstrate the value created by the nature of their transactions and business operations. Tax authorities conduct audits based on this principle to determine corresponding tax obligations. This requires businesses to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Function, Asset, and Risk Analysis (FAR): Clearly identify which entity performs the primary function, utilizes which assets, and bears which risks. Profits should be allocated to those who make the most substantial contributions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demonstrating economic benefits: For service transactions, businesses must answer the question: Does this service provide a specific benefit to business operations in Vietnam? If there is no affiliated party providing the service, will the business have to outsource or perform it itself?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Applying Value Chain Analysis provides businesses with a holistic view, ensuring that independent transaction compliance is not disrupted at any stage of the operational process.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If businesses encounter any difficulties or obstacles during the compliance process, they should consult with relevant authorities. <\/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;\">From reputable and experienced organizations like MAN \u2013 Master Accountant Network to receive advice and support from a team of experts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tuan_thu_nguyen_tac_giao_dich_doc_lap_chuan_Nghi_dinh_1322020ND-CP\"><\/span><b>The process adheres to the standard independent trading principles as stipulated in Decree 132\/2020\/ND-CP.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure high authenticity and reliability, businesses should implement the following four-step standardization process:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_va_dinh_danh_chinh_xac_cac_quan_he_lien_ket\"><\/span><b>Step 1: Review and accurately identify the relationships between the links.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, the criteria for related party relationships were closely monitored by the Tax Authority through digital data. Businesses needed to review all ownership relationships exceeding 25%, loans exceeding 50% equity, as well as more discreet control relationships. Accurately identifying the relevant parties is the first step towards independent transaction compliance.<\/span><\/p>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/\">Forms of related party transactions<\/a><\/span><\/strong><\/p><\/blockquote>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Lua_chon_phuong_phap_xac_dinh_gia_phu_hop_ban_chat\"><\/span><b>Step 2: Choose a pricing method that suits the nature of the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Choosing the wrong method is the leading cause of transfer pricing adjustments by the tax authorities. Businesses need to understand the five common methods as stipulated by regulations. <\/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><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Comparable Prices (CUP) method: Compares prices in linked transactions with prices in independent transactions. This method is excellent in terms of accuracy but it is difficult to find perfectly matching data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resale Price Method: Based on the resale price of goods purchased from an affiliated party to an independent party. Suitable for trading and distribution businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost Plus Method: This method determines the price by adding the cost of goods sold to a predetermined gross profit margin. It is commonly used for contract manufacturing and production based on orders.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net Profit Margin Comparison (NPMR): This method compares the net profit margin of related-party transactions with the profit margin of comparable independent transactions. This is the most popular method in 2026 due to its high flexibility.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit Split Method: This method divides the consolidated total profit of related parties based on their actual contributions. It is often applied to specific transactions or exclusive ownership of intangible assets.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_lap_khoang_gia_tri_doc_lap_chuan_Arms_length_range\"><\/span><b>Step 3: Establish the standard independent value range (<\/b><b>Arm&#039;s length range<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A key update to the 2026 tax roadmap is the tightening of the percentile range. Businesses complying with the arm&#039;s length principle must ensure their profit margins not only fall within the 35th to 75th percentile range, but must also explain why if these margins fall below the lower end of the safety margin.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Hoan_thien_va_luu_tru_he_thong_ho_so_ba_cap\"><\/span><b>Step 4: Complete and archive the three-tiered record system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The record system is the highest legal evidence of compliance with independent transaction practices:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local File: Focuses on transactions originating in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File: Provides a global overview of the corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR: Country-by-Country Earnings Report for Large Corporations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For those cases <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/\">Exemption from filing related-party transaction records.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Businesses must still provide complete information in the Appendix.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_cho_doanh_nghiep\"><\/span><b>Important considerations for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure a smooth tax settlement process and minimize the risk of being assessed for taxes, businesses need to pay special attention to the following crucial factors:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controlling Interest Expense (EBITDA): Compliance with the arm&#039;s length principle always goes hand in hand with adhering to the 30% EBITDA interest expense limit. This is a point that the tax authorities frequently check to prevent profit shifting through financial expenses by artificially inflating internal borrowing interest rates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contracts and Actual Documentation: Every transaction must have a formal contract, but more importantly, actual documentation (email exchanges, handover records, service logs) is crucial to prove that the transaction actually took place as per the contract. This strengthens the credibility of the transaction when the business demonstrates compliance with the arm&#039;s length principle to the inspection team.<\/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 costs according to Decree 132<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Minh_bach_de_phat_trien_ben_vung\"><\/span><b>Conclusion: Transparency for sustainable development<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the Tax Authority adjusts related-party transaction prices to determine the correct tax liability, they are aiming for a level playing field in the business environment where true value is respected.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to proactively review and build a transparent tax management system starting today. Don&#039;t let small mistakes regarding the arm&#039;s length principle become obstacles to your future growth. Consider the investment in complying with the arm&#039;s length principle as smart insurance that helps protect your business&#039;s reputation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business has questions about how to adjust transfer pricing or needs assistance with a review, contact MAN \u2013 Master Accountant Network for expert advice.<\/span><\/p>\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 Consultation <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"color: #0000ff;\"> Mr. Le Hoang Tuyen<\/span><\/a><\/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><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi C\u01a1 quan Thu\u1ebf chuy\u1ec3n sang ph\u00e2n t\u00edch b\u1ea3n ch\u1ea5t kinh t\u1ebf thay v\u00ec ch\u1ec9 ki\u1ec3m tra h\u1ed3 s\u01a1. B\u00e0i vi\u1ebft n\u00e0y l\u00e0m r\u00f5 c\u00e1c \u201c\u0111i\u1ec3m n\u00f3ng\u201d thanh tra, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3834","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\/3834","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=3834"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3834\/revisions"}],"predecessor-version":[{"id":3838,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3834\/revisions\/3838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3835"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}