{"id":3907,"date":"2026-08-06T16:00:58","date_gmt":"2026-08-06T09:00:58","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3907"},"modified":"2026-08-06T16:06:34","modified_gmt":"2026-08-06T09:06:34","slug":"cac-truong-hop-phai-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-phai-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"Cases requiring declaration of related-party transactions according to Decree 255\/2026"},"content":{"rendered":"

Cases requiring declaration of related-party transactions include: <\/span>Decree 255\/2026\/ND-CP<\/a><\/span><\/strong> The new regulations officially add related-party transactions through lending and borrowing of capital with individual executives, along with a series of changes to the threshold for exemption from reporting requirements and the method for determining Country-by-Country Profit Reporting. In practice, these are crucial points that can lead to businesses having their income assessed or their reports rejected, even if they did not intentionally violate the law. This article comprehensively systematizes the cases requiring declaration of related-party transactions according to the latest legal regulations, helping businesses accurately review their declaration obligations and proactively avoid the risk of back taxes and penalties.<\/span><\/p>\n

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