{"id":3848,"date":"2026-04-20T14:05:31","date_gmt":"2026-04-20T07:05:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3848"},"modified":"2026-04-20T14:05:31","modified_gmt":"2026-04-20T07:05:31","slug":"giao-dich-lien-ket-vay-tien-ca-nhan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/","title":{"rendered":"Declaration of related-party transactions for personal loans - latest regulations"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of increasingly transparent and stringent tax administration, declaring related-party transactions involving personal loans is no longer a mere administrative procedure but has become a central focus in in-depth tax audits and inspections. Entering 2026, with strong support from Big Data technology, artificial intelligence, and an interconnected reconciliation system between the Tax Department, Banks, and the Police, tax authorities will be able to identify related-party relationships and transfer pricing practices with absolute accuracy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article will provide a comprehensive and accurate legal and practical overview to help businesses comply with regulations on declaring related-party transactions and personal loans, thereby optimizing tax costs and avoiding the risk of tax arrears and administrative penalties.<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Tai_sao_viec_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_lai_quan_trong\" >Why is it important to declare related-party transactions involving personal loans?<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nhan_dien_quan_he_lien_ket_va_giao_dich_vay_tien_ca_nhan\" >Identifying relationships and personal loan transactions.<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Dieu_kien_xac_dinh_quan_he_lien_ket\" >Conditions for determining the relationship<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nguyen_tac_giao_dich_doc_lap_Arms_Length_Principle\" >Arm&#039;s Length Principle<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Quy_dinh_ve_tran_chi_phi_lai_vay_30_EBITDA\" >Regulations on interest expense ceilings 30% EBITDA<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Cach_tinh_EBITDA_chuan_xac_cho_giao_dich_lien_ket\" >How to accurately calculate EBITDA for related-party transactions.<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Che_do_chuyen_chi_phi_lai_vay_sang_ky_sau\" >The method of carrying forward interest expense to the next period.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Case_Study_thuc_te_ve_cach_tinh_toan_va_ke_khai\" >A real-world case study on calculation and declaration methods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Huong_dan_quy_trinh_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_tuan_thu\" >Guidelines for declaring related-party transactions in personal loan compliance.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_1_Ra_soat_danh_muc_ben_lien_ket_ca_nhan\" >Step 1: Review the list of individual affiliates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_2_Chuan_bi_he_thong_chung_tu_thuc_chung\" >Step 2: Prepare the supporting documentation system.<\/a><\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Buoc_3_Thuc_hien_ke_khai_tren_phan_mem_HTKK\" >Step 3: Complete the declaration using the HTKK software.<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_ho_so_chuyen_sau\" >Methods for determining transfer pricing for in-depth profiles.\u00a0<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Nhung_sai_sot_nghiem_trong_can_tranh_nam_2026\" >Serious mistakes to avoid in 2026<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#Chien_luoc_tuan_thu_ben_vung_cho_doanh_nghiep\" >Sustainable compliance strategies for businesses<\/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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#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\/giao-dich-lien-ket-vay-tien-ca-nhan\/#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=\"Tai_sao_viec_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_lai_quan_trong\"><\/span><b>Why is it important to declare related-party transactions involving personal loans?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3850\" aria-describedby=\"caption-attachment-3850\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3850\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Tam-quan-trong-cua-viec-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3850\" class=\"wp-caption-text\">The importance of disclosing related-party transactions in personal loans.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Traditionally, many business owners have borrowed money from individuals (usually directors or shareholders) to supplement working capital without establishing contracts or charging interest. However, according to Decree 132\/2020\/ND-CP and the latest amendments in Decree 20\/2025\/ND-CP, these loans largely fall under the scope of tax management for related-party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failure to declare or misdeclaration of related-party transactions involving personal loans can lead to extremely serious financial consequences for businesses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax assessment: The tax authorities have the right to determine the interest rate on loans based on market rates if the business borrows interest-free (0%). This means that the business is disallowed from interest expense, but the individual lender may still be subject to retroactive personal income tax collection from capital investment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exceeding interest expense limits: Interest expenses exceeding the 30% EBITDA limit will be disallowed as deductible expenses when calculating corporate income tax, resulting in a direct cash flow loss.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalties: The fines for failing to submit the related-party transaction appendix or submitting incorrect pricing documentation are substantial, along with the risk of being listed as a high-risk tax enterprise.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_quan_he_lien_ket_va_giao_dich_vay_tien_ca_nhan\"><\/span><b>Identifying relationships and personal loan transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3851\" aria-describedby=\"caption-attachment-3851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3851\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg\" alt=\"Nh\u1eadn di\u1ec7n v\u00e0 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhan-dien-va-ke-khai-giao-dich-lien-ket-vay-tien-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3851\" class=\"wp-caption-text\">Identify and declare related-party transactions in personal loans.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly declare related-party transactions involving personal loans, the first and most important step is to determine whether the individual is a legally recognized related party of the business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket\"><\/span><b>Conditions for determining the relationship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on recent tax audits, there are two most common cases that require businesses to declare related-party transactions involving personal loans:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Case 1: The business borrows or lends at least 10% of the owner&#039;s contributed capital at the time the transaction occurs during the tax period to an individual who manages or controls the business, or to an individual who is related to one of the following family members (spouse, biological parents, adoptive parents, biological children, adopted children, half-siblings...).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Case 2: The enterprise has transactions involving the transfer or acquisition of at least 25% of the owner&#039;s capital contribution during the tax period; and borrowing or lending at least 10% of the owner&#039;s capital contribution at the time the transaction occurs during the tax period with individuals managing or controlling the enterprise.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">The current definition of &quot;related party&quot; has been verified through the national population database. Therefore, concealing the family relationship between the lender and the business operator to avoid declaring related-party loan transactions is an extremely high-risk practice and is easily detected through identification numbers.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap_Arms_Length_Principle\"><\/span><b>Arm&#039;s Length Principle<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax laws require that transactions between related parties be conducted at market prices equivalent to those between independent parties. When a business declares a related-party transaction involving borrowing from an individual, if the applicable interest rate is outside the lending interest rate range of commercial banks at the same time, the business is obligated to demonstrate its reasonableness or accept an upward adjustment to its taxable income.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tran_chi_phi_lai_vay_30_EBITDA\"><\/span><b>Regulations on interest expense ceilings 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is crucial information that every chief accountant needs to master in order to advise business owners when declaring related-party transactions involving personal loans.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_EBITDA_chuan_xac_cho_giao_dich_lien_ket\"><\/span><b>How to accurately calculate EBITDA for related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The total interest expense deductible when determining corporate income tax for enterprises with related-party transactions shall not exceed 30% of the total net profit from business operations during the period plus interest expense (after deducting interest on deposits and loans) incurred during the period plus depreciation expense incurred during the period.<\/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\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_do_chuyen_chi_phi_lai_vay_sang_ky_sau\"><\/span><b>The method of carrying forward interest expense to the next period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One positive aspect of the new regulation is that the portion of interest expense exceeding the 30% limit when businesses declare related-party transactions involving personal loans will be allowed to carry forward to subsequent tax periods. The continuous carry-forward period cannot exceed 5 years. This helps businesses reduce tax pressure during years of heavy investment using borrowed capital, but requires extremely detailed monitoring and declaration of related-party transactions involving personal loans each year.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_Study_thuc_te_ve_cach_tinh_toan_va_ke_khai\"><\/span><b>A real-world case study on calculation and declaration methods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To clarify further, consider the following example: Company X has a registered capital of 10 billion VND. In 2026, Company X borrowed 2 billion VND from its Director (the managing individual) (representing 20% of equity \u2013 reaching the linkage threshold). The interest rate on the loan is 8%\/year.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total interest expense for the year: 160 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net profit from business operations: 200 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation cost: 100 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest earned on bank deposits: 10 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculate:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net interest expense: 160 \u2013 10 = 150 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA: 200 + 150 + 100 = 450 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ceiling for deductible interest expense (30%): 450 * 30% = 135 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest expense excluded: 150 \u2013 135 = 15 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this case, when declaring the related-party transaction involving personal loans, Company X must exclude VND 15 million from deductible expenses when settling corporate income tax for 2026.<\/span><\/p>\n<blockquote><p><b>Reference:<\/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\/\">Declaration of related-party transactions involving loans to the director.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quy_trinh_ke_khai_giao_dich_lien_ket_vay_tien_ca_nhan_tuan_thu\"><\/span><b>Guidelines for declaring related-party transactions in personal loan compliance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully fulfill their tax obligations, businesses not only need to understand the law but also establish a robust internal control process. Below is a three-step roadmap to help accountants optimize the declaration of related-party transactions and personal loans, ensuring all data is supported by compelling evidence when presented to regulatory authorities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_danh_muc_ben_lien_ket_ca_nhan\"><\/span><b>Step 1: Review the list of individual affiliates.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to create a list of all individuals who are related to the company by blood or in management. Check the outstanding loan balances at each point in time to determine the obligation to declare related-party transactions involving personal loans.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Chuan_bi_he_thong_chung_tu_thuc_chung\"><\/span><b>Step 2: Prepare the supporting documentation system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To protect your data when declaring related-party transactions for personal loans, the following documents are required:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan agreement: Clearly state the terms regarding interest rates and the purpose of using the funds for production and business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank documents: Absolutely avoid using cash in loan\/repayment transactions with related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal financial capacity profile: Proof that the source of funds for the loan is legitimate.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Thuc_hien_ke_khai_tren_phan_mem_HTKK\"><\/span><b>Step 3: Complete the declaration using the HTKK software.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When performing technical operations, businesses can refer to detailed instructions regarding...<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"> <span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Declare related-party transactions on HTKK.<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> To avoid errors in software specifications, accountants need to accurately fill out Form No. 01 (Appendix I):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In Section III: Select the appropriate link code (usually g).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In Section IV: Recording the principal and interest transaction values. Omitting the principal amount is the most common error that leads to the declaration of related-party loan transactions being considered incomplete.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">Related party transaction documentation service<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket_cho_ho_so_chuyen_sau\"><\/span><b>Methods for determining transfer pricing for in-depth profiles.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses exceeding VND 50 billion in revenue, declaring related-party transactions involving personal loans also includes the obligation to prepare a valuation report. Businesses typically apply the comparable unsecured transaction price (CUP) method.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data collection: Find the highest unsecured loan interest rates offered by at least three local banks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting for Differences: If there are differences in terms or repayment conditions, mathematical adjustments must be made to bring the prices to an equivalent level before declaring the related-party loan transaction.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_nghiem_trong_can_tranh_nam_2026\"><\/span><b>Serious mistakes to avoid in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on tax audit findings, businesses should pay particular attention to the following errors when declaring related-party transactions involving personal loans:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest-free loans: The tax authorities do not recognize the concept of interest-free loans between related parties. If related-party transactions involving personal loans at market interest rates are not declared, the risk is assessed as 100%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failing to exclude interest income from deposits when calculating EBITDA: This error alters the 30% threshold, leading to incorrect tax declarations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Omitting related parties in the declaration: Only declaring the Director and forgetting loans from relatives. With the 2026 personal identification system, this is an extremely easy error to detect through population data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inadequate documentation: A poorly drafted loan agreement will raise suspicions about the transaction and may result in the entire expense being disallowed when declaring related-party loan transactions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_tuan_thu_ben_vung_cho_doanh_nghiep\"><\/span><b>Sustainable compliance strategies for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To effectively manage the declaration of related-party transactions for personal loans, businesses should:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital planning: Prioritize bank loans if personal interest expenses risk exceeding 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utilize supporting tools: Automated accounting software with integrated related-party transaction alert features will make declaring related-party transactions for personal loans simpler.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expert consultation: In complex cases, the use of<\/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;\"> Professional services from reputable and experienced organizations like MAN \u2013 Master Accountant Network will help businesses build a strong defense against tax authorities.<\/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;\">The obligation to declare related-party loan transactions is an integral part of tax settlement for every business today. In the era of digital tax management in 2026, transparency and compliance are the only ways for businesses to survive and develop sustainably. Understanding regulations, accurately calculating EBITDA, and fully completing the steps for declaring related-party loan transactions will not only help businesses avoid heavy penalties but also build a strong reputation with regulatory authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ensure that all loan transactions within your business are properly controlled and that all related-party lending transactions are accurately documented in accordance with current laws.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Contact MAN \u2013 Master Accountant Network for free support and advice!<\/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 production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y c\u00e0ng tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 ch\u1eb7t ch\u1ebd, vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh tr\u1ecdng t\u00e2m trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra thu\u1ebf chuy\u00ean s\u00e2u. B\u01b0\u1edbc sang n\u0103m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3849,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3848","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\/3848","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=3848"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3848\/revisions"}],"predecessor-version":[{"id":3852,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3848\/revisions\/3852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3849"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}