{"id":3887,"date":"2026-04-23T11:04:02","date_gmt":"2026-04-23T04:04:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3887"},"modified":"2026-04-23T11:04:02","modified_gmt":"2026-04-23T04:04:02","slug":"khong-ke-khai-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"What is the penalty for failing to declare the related-party transaction appendix?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Amidst Vietnam&#039;s rapidly transforming tax sector with a comprehensive digital transformation strategy by 2030, tax management for foreign-invested enterprises (FDI) and private economic groups is becoming increasingly stringent. By 2026, risk management systems based on big data and artificial intelligence (AI) have enabled tax authorities to identify interconnected relationships and anomalies in transaction pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, the current reality is that many businesses still underestimate the seriousness of failing to declare related-party transactions. The question is not just how much the administrative fine will be, but also the serious financial consequences businesses will face when subjected to in-depth audits and tax assessments. This article will analyze in detail the legal regulations, penalties, and the most significant potential risks that businesses need to be aware of.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Nghia_vu_ke_khai_giao_dich_lien_ket_Hieu_dung_de_tranh_sai_lam\" >Obligation to declare related-party transactions: Understanding it correctly to avoid mistakes.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Nhan_dien_ro_cac_ben_co_quan_he_lien_ket\" >Clearly identify the related parties.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Danh_muc_cac_phu_luc_bat_buoc_phai_nop\" >List of required appendices<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Vay_khong_ke_khai_phu_luc_giao_dich_lien_ket_thi_bi_phat_bao_nhieu\" >So, what is the penalty for not declaring the related-party transaction appendix?<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Phat_do_cham_nop_hoac_khong_nop_ho_so\" >Penalties for late or non-submission of documents.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Phat_hanh_vi_khai_sai_khai_thieu_chi_tieu\" >Penalties for providing false or incomplete information on indicators.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Rui_ro_nghiem_trong_nhat_tu_viec_an_dinh_thue_va_khong_che_chi_phi\" >The most serious risks come from tax assessments and expense controls.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Quyen_an_dinh_gia_va_ty_suat_loi_nhuan\" >The right to set prices and profit margins.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Hieu_ung_loai_tru_chi_phi_lai_vay\" >Interest expense exclusion effect<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Tu_dong_tang_diem_rui_ro_tren_he_thong_quan_ly_thue_2026\" >Automatically increase risk score on the tax management system 2026<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Phan_tich_hanh_vi_tron_thue_va_trach_nhiem_phap_ly\" >Analyzing tax evasion behavior and legal liability.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#He_luy_tu_viec_khong_ke_khai_phu_luc_giao_dich_lien_ket\" >Consequences of failing to declare related-party transactions in the appendix.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Giai_phap_va_chien_luoc_tuan_thu_cho_doanh_nghiep_nam_2026\" >Compliance solutions and strategies for businesses in 2026<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Ra_soat_quan_he_lien_ket_ngay_tu_dau_nam_tai_chinh\" >Review business relationships at the beginning of the fiscal year.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Hoan_thien_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Complete the Transfer Pricing Documentation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Tan_dung_cong_nghe_va_tu_van_chuyen_sau\" >Leverage technology and expert advice.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Chu_dong_ke_khai_bo_sung\" >Proactively submit supplementary declarations.<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_giao_dich_lien_ket_Hieu_dung_de_tranh_sai_lam\"><\/span><b>Obligation to declare related-party transactions: Understanding it correctly to avoid mistakes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into the specific regulations, businesses need to determine whether they are subject to this obligation. <\/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 businesses that have transactions with related parties must declare them. A common mistake leading to the failure to declare the related-party transaction appendix is a lack of understanding of the concept of extended related parties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_ro_cac_ben_co_quan_he_lien_ket\"><\/span><b>Clearly identify the related parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The relationship between the parties is not limited to direct ownership of capital. According to current legal regulations, the following cases are often overlooked:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lending relationship: The business guarantees or lends to another business 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management relationship: One business directly or indirectly manages, controls, or invests in another business; or both businesses are managed and controlled by an individual through capital contribution or direct participation in management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family relationships: Transactions between businesses run by individuals with blood or kinship ties, as defined by tax law.<\/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\/cac-hinh-thuc-giao-dich-lien-ket\/\">Forms of related party transactions<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_cac_phu_luc_bat_buoc_phai_nop\"><\/span><b>List of required appendices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failure to declare the related-party transaction appendix often occurs when businesses submit their corporate income tax return but forget to attach the following forms:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form No. 01: Information on related party relationships and related party transactions. This is a summary declaration of the values of purchase and sale transactions, loans, and related expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form No. 02: List of information and documents to be provided in the National File (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form No. 03: List of information and documents to be provided in the Master File.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form No. 04: Country-by-Country Report (CbCR) for corporations with consolidated global revenue of VND 18,000 billion or more.<\/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\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">Declare related-party transactions on HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Many businesses mistakenly believe that if their total revenue is under 50 billion VND and the total value of related-party transactions is under 30 billion VND, they are exempt from tax declaration. In reality, businesses are only allowed to declare these transactions. <\/span><i><span style=\"font-weight: 400;\">Exemption from preparing price determination documents.<\/span><\/i><span style=\"font-weight: 400;\"> (Local File\/Master File) but not exempt from the obligation to declare the related-party transaction appendix. Failure to declare the related-party transaction appendix in this case is still considered an administrative violation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_khong_ke_khai_phu_luc_giao_dich_lien_ket_thi_bi_phat_bao_nhieu\"><\/span><b>So, what is the penalty for not declaring the related-party transaction appendix?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3891\" aria-describedby=\"caption-attachment-3891\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3891\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh vi kh\u00f4ng k\u00ea khao ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3891\" class=\"wp-caption-text\">Details of penalties for failing to include the related party transaction appendix.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 125\/2020\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> The regulations clearly state the penalties for administrative violations related to taxes and invoices. For the act of failing to declare the appendix to related-party transactions, businesses will face the following penalties:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_do_cham_nop_hoac_khong_nop_ho_so\"><\/span><b>Penalties for late or non-submission of documents.<\/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 error related to failing to file the related-party transaction appendix on time:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment from 1 to 30 days: Fine from 2,000,000 to 5,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment from 31 to 60 days: Fine from 5,000,000 to 8,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment exceeding 90 days or failure to pay at all: This is considered a serious offense, with fines ranging from 8,000,000 to 15,000,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business completely fails to declare the related-party transaction appendix, the tax authorities will issue a notice requiring compliance. If non-compliance continues, aggravating circumstances will apply as penalties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_vi_khai_sai_khai_thieu_chi_tieu\"><\/span><b>Penalties for providing false or incomplete information on indicators.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business submits a corporate income tax return but fails to fully declare the related-party transactions appendix (i.e., omitting small transactions or declaring the wrong tax identification number for the related party):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The penalty ranges from VND 5,000,000 to VND 8,000,000 for incorrectly declaring information on tax returns that does not result in a shortfall in tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalty 20% for underdeclared tax: If the failure to declare the related-party transaction appendix or incorrect declaration leads to an incorrect determination of taxable income, the business will be required to pay the full amount of tax and an additional penalty of 20% on that amount.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_nghiem_trong_nhat_tu_viec_an_dinh_thue_va_khong_che_chi_phi\"><\/span><b>The most serious risks come from tax assessments and expense controls.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3890\" aria-describedby=\"caption-attachment-3890\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3890\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro nghi\u00eam tr\u1ecdng vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed n\u00eau kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3890\" class=\"wp-caption-text\">There are serious risks to tax assessment and expense control if related-party transaction appendices are not declared.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the administrative fines were only a few tens of millions of dong, many businesses would probably remain complacent. However, the real consequences of failing to declare related-party transactions lie in the tax assessment by the authorities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_gia_va_ty_suat_loi_nhuan\"><\/span><b>The right to set prices and profit margins.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a business fails to declare the related-party transaction appendix, or provides incomplete information, the tax authorities have the right to reject the business&#039;s accounting data and make an assessment.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Price fixing: The tax authorities use internal databases to apply a higher selling price or a lower purchase price than what the business actually reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Setting profit margins: Based on comparable businesses, tax authorities may set a certain level of return on sales (ROS) or return on cost of goods sold that a business must achieve.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">If a business is reporting a loss but the tax authorities determine its profit margin to be 5%, the business will have to pay corporate income tax on that determined profit plus late payment interest. Failure to declare related-party transactions in the appendix makes it very easy for the authorities to overcharge the business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_ung_loai_tru_chi_phi_lai_vay\"><\/span><b>Interest expense exclusion effect<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 132 stipulates that interest expense incurred during the period by enterprises with related-party transactions is capped at 30% EBITDA. Enterprises should refer to the formula., <\/span><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>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Consequences: If a business fails to declare the related-party transaction appendix, the tax authorities may disallow the entire portion of interest expense exceeding the 30% EBITDA threshold from deductible expenses. For businesses with significant debt for investment, losing this deductible expense could lead to a sharp increase in tax payable by billions of dong. Furthermore, the right to carry forward undeducted interest expense to subsequent years is also threatened if the business engages in fraudulent practices or fails to declare the related-party transaction appendix transparently.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_dong_tang_diem_rui_ro_tren_he_thong_quan_ly_thue_2026\"><\/span><b>Automatically increase risk score on the tax management system 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The General Department of Taxation&#039;s AI system in 2026 will automatically classify businesses into the high-risk group if it detects failure to declare related-party transactions in the appendix. This will lead to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to annual tax audits and inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Checking VAT refund applications under the &quot;Inspection first, refund later&quot; scheme causes a tie-up of working capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Close oversight from inter-agency bodies on preventing money laundering and illegal transfer pricing.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_hanh_vi_tron_thue_va_trach_nhiem_phap_ly\"><\/span><b>Analyzing tax evasion behavior and legal liability.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deliberately failing to declare related-party transactions for the purpose of transferring profits abroad (Transfer Pricing) or adjusting profits between entities with different preferential tax rates is considered tax evasion.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 17 of Decree 125, tax evasion can be punished with penalties ranging from 1 to 3 times the amount of tax evaded. Given that by 2026, Vietnam will have fully implemented the Automatic Exchange of Interest (AEOI) with over 100 countries, it is virtually impossible for businesses to conceal payments to parent companies in &quot;tax havens&quot; by not declaring related-party transactions. If the amount of tax evaded exceeds VND 100 million, the legal representative and chief accountant may face criminal prosecution for tax evasion under the 2015 Penal Code (amended 2017).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tu_viec_khong_ke_khai_phu_luc_giao_dich_lien_ket\"><\/span><b>Consequences of failing to declare related-party transactions in the appendix.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3889\" aria-describedby=\"caption-attachment-3889\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3889\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg\" alt=\"H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3889\" class=\"wp-caption-text\">Consequences of failing to declare related-party transactions in the appendix.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To better understand the seriousness of failing to declare related-party transactions, let&#039;s consider the real-world case of Electronic Components Manufacturing Company Y (Japanese FDI) in Bac Ninh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the 2022 accounting period, Company Y had a loan of VND 200 billion from its parent company to expand its factory. The company&#039;s accountant considered this an internal support loan and therefore did not declare it in the related party transaction appendix (Form No. 01). This was during the 2024 inspection.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administratively: The company was fined 15 million VND for failing to properly declare the related-party transaction appendix.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding expenses: The tax authorities recalculated EBITDA and discovered that the company&#039;s interest expense exceeded the 30% threshold by VND 15 billion. This VND 15 billion was disallowed as deductible expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding corporate income tax: The company must pay an additional 3 billion VND on 15 billion VND (20%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment penalty: interest of 0.03%\/day for 730 days (2 years), equivalent to 650 million VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Total losses exceeding 3.6 billion VND resulted from a minor error in failing to declare the related-party transaction appendix.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In reality, proactive consultation is crucial. <\/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;\"> Choosing reputable units with deep expertise and experience from the outset will help businesses avoid negative scenarios like the one described above.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_va_chien_luoc_tuan_thu_cho_doanh_nghiep_nam_2026\"><\/span><b>Compliance solutions and strategies for businesses in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To protect businesses from risks, they need to take the following actions immediately:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_quan_he_lien_ket_ngay_tu_dau_nam_tai_chinh\"><\/span><b>Review business relationships at the beginning of the fiscal year.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Don&#039;t wait until the final settlement to check. Establish a list of related parties based on both ownership and control\/management criteria. Every transaction, no matter how small (such as borrowing a vehicle, providing personnel support, or lending office space), should be recorded to avoid unintentionally failing to declare related-party transactions in the appendix.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Complete the Transfer Pricing Documentation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">National and global records are not only a legal obligation but also evidence that protects businesses when taxes are assessed. Failure to declare related-party transaction appendices often goes hand in hand with a lack of these records, leaving businesses unable to explain the reasonableness of transaction prices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If businesses encounter difficulties or obstacles in declaring prices, searching for comparative data, or are unable to determine a suitable pricing method, they should proactively seek advice from or utilize the services of a specialized firm. <\/span><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><span style=\"font-weight: 400;\">To ensure your application is always highly persuasive.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_cong_nghe_va_tu_van_chuyen_sau\"><\/span><b>Leverage technology and expert advice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Utilize accounting software that automatically identifies related-party transactions. Simultaneously, conduct periodic tax reviews by independent tax and auditing firms. Experts will help businesses uncover loopholes in the disclosure of related-party transaction appendices that internal accountants may overlook due to year-end workload pressures.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_ke_khai_bo_sung\"><\/span><b>Proactively submit supplementary declarations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business discovers that it has failed to declare related-party transactions in previous years, it should proactively file a supplementary declaration and pay any outstanding taxes (if any) before the tax authorities announce an audit decision. Proactively rectifying the situation will help reduce aggravating circumstances and may avoid penalties for tax evasion.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The amount of the fine for failing to declare related-party transactions is now less important than how a business will survive if it is assessed taxes and ordered to pay billions of dong in back taxes. In the digital age of 2026, transparency is the only option for sustainable development.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failing to declare related-party transaction appendices is extremely risky. Invest properly in tax accounting, stay continuously updated on the regulations in Decree 132, and work closely with experts to ensure all appendices are declared fully and accurately.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network for free support and 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 production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder and CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n \u0111\u1ebfn n\u0103m 2030, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean si\u1ebft ch\u1eb7t. B\u01b0\u1edbc sang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3887","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\/3887","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=3887"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3887\/revisions"}],"predecessor-version":[{"id":3892,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3887\/revisions\/3892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3888"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}