{"id":4026,"date":"2026-05-13T11:26:25","date_gmt":"2026-05-13T04:26:25","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4026"},"modified":"2026-05-13T14:48:49","modified_gmt":"2026-05-13T07:48:49","slug":"ho-so-giao-dich-lien-ket-gom-nhung-gi","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/","title":{"rendered":"What documents are required for related-party transactions? Detailed instructions, in accordance with Decree 132."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of tax authorities tightening control over transfer pricing and applying digital data to risk analysis, the question of what documents constitute a related-party transaction file is central to many FDI enterprises, multinational corporations, and even domestic businesses with related-party transactions. Understanding the correct structure of the file, from mandatory declaration appendices to the transfer pricing documentation package including the Local File, Master File, and Country-by-Country Report of Profit and Loss (CbCR), not only helps businesses comply with regulations but also ensures compliance. <\/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;\"> Furthermore, it minimizes the risk of being assessed for taxes, having taxes collected back, and being penalized during tax audits in 2026.<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Giao_dich_lien_ket_va_nghia_vu_cua_doanh_nghiep\" >Related-party transactions and corporate obligations<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_giao_dich_lien_ket_gom_nhung_gi_theo_quy_dinh_hien_hanh\" >What documents are required for related-party transactions according to current regulations?<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_bieu_mau_ke_khai_nop_cung_To_khai_quyet_toan_thue_TNDN\" >The declaration forms are submitted together with the Corporate Income Tax Return.<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Bo_ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tai_doanh_nghiep\" >The set of documents for determining transfer pricing (kept at the company)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_quoc_gia_Local_File\" >Local File<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_toan_cau_Master_File\" >Master File<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Country-by-Country Reporting (CbCR)<\/a><\/li><\/ul><\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_phuong_phap_xac_dinh_gia_trong_ho_so_giao_dich_lien_ket\" >Methods for determining pricing in related-party transactions.<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_truong_hop_duoc_mien_lap_ho_so_giao_dich_lien_ket\" >Cases exempt from filing related-party transaction records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_luu_tru_ho_so_va_rui_ro_phap_ly_doanh_nghiep_can_dac_biet_luu_y\" >The record retention period and legal risks that businesses need to pay special attention to.\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_lap_ho_so_giao_dich_lien_ket\" >Deadline for filing related-party transaction documents.<\/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\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\" >Deadline for submitting documents when requested by the tax authorities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_gian_luu_tru_ho_so_giao_dich_lien_ket\" >Retention period for related-party transaction records<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_rui_ro_phap_ly_thuong_gap\" >Common legal risks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#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=\"Giao_dich_lien_ket_va_nghia_vu_cua_doanh_nghiep\"><\/span><b>Related-party transactions and corporate obligations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4033\" aria-describedby=\"caption-attachment-4033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4033\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-dung-Nghi-dinh-132-ve-ho-so-giao-dich-lien-ket-gom-nhung-gi-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4033\" class=\"wp-caption-text\">Detailed guidance, in accordance with Decree 132, on what documents are required for related-party transactions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into the details of what constitutes a related-party transaction, businesses need to clearly define their legal position. According to Articles 5 and 6 of Decree 132, a related-party relationship arises when one party directly or indirectly participates in the management, control, capital contribution, or investment in the other party (the minimum capital ownership threshold is usually 25%).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, tax authorities will not only look at the numbers on the books but also conduct in-depth economic analysis through big data systems. Businesses will be obligated to prove that transactions with related parties (such as borrowing, buying and selling goods, providing services, transferring intangible assets) were conducted according to the arm&#039;s length principle. Without adequate supporting documentation, businesses face the risk of significant tax assessments and late payment penalties, directly impacting cash flow and long-term financial plans.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_gom_nhung_gi_theo_quy_dinh_hien_hanh\"><\/span><b>What documents are required for related-party transactions according to current regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4029\" aria-describedby=\"caption-attachment-4029\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4029\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4029\" class=\"wp-caption-text\">What documents are required for related-party transactions according to current regulations?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The structure of the transfer pricing documentation set under Vietnamese law includes two main groups of components:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The declaration forms are submitted along with the tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The three-tiered file system is maintained at the company.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bieu_mau_ke_khai_nop_cung_To_khai_quyet_toan_thue_TNDN\"><\/span><b>The declaration forms are submitted together with the Corporate Income Tax Return.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These are the required documents that must be submitted online through the electronic tax system along with the annual Corporate Income Tax (CIT) return (usually the last day of the third month from the end of the fiscal year).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix I (Form No. 01): This is considered the most important part of the declaration process. This appendix requires businesses to list in detail all related parties, specify each type of transaction and its corresponding value, and identify the pricing method applied and the price\/profit margin achieved.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix II (Form No. 02): List of information and documents required in the National File (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix III (Form No. 03): List of information and documents required in the Global File.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appendix IV (Form No. 04): Country-by-Country Report (CbCR).<\/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\/\">Instructions for declaring related-party transactions on HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_ho_so_xac_dinh_gia_giao_dich_lien_ket_Luu_tai_doanh_nghiep\"><\/span><b>The set of documents for determining transfer pricing (kept at the company)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When an audit is requested, businesses must submit a comprehensive set of documents comprising three layers of detailed information. So, what exactly does this core content of the related-party transaction documentation include?<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Local Files focuses on business entities in Vietnam. This is the thickest document and requires the highest level of technical expertise.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Functional, Asset, and Risk Analysis (FAR): Businesses must clarify who is responsible for the design, production, distribution, marketing, and warehousing stages. What tangible assets (factories, machinery) and, especially, what intangible assets (brand, technological know-how) are used? And what risks does the business face? (Market risk, inventory risk, bad debt risk, exchange rate risk, etc.). In principle, the higher the risk a party bears, the greater the expected profit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Selection of pricing method: Explain the reasons for choosing one of the five official methods according to Decree 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Benchmarking: Businesses must find at least 3-5 independent businesses with similar functions for comparison. By 2026, using international databases such as Orbis and Moody&#039;s will be almost mandatory to ensure objectivity.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_toan_cau_Master_File\"><\/span><b>Master File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This document provides a comprehensive overview of the multinational corporation. It includes the organizational chart, global value chain (where the greatest value is created), key intangible assets (IPs), and the corporation&#039;s internal financial policies. This document helps tax authorities understand the Vietnamese company&#039;s position within the overall profit landscape.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Country-by-Country Reporting (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is only mandatory if the corporation has consolidated total revenue of VND 18,000 billion or more during the tax period. This report helps countries automatically exchange information to monitor whether the corporation is &quot;tax-sheltering&quot; in countries with low tax rates.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Relying solely on internal personnel is sometimes insufficient to meet the stringent technical requirements of international benchmarking data. Many businesses have opted to utilize external services.<\/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;\"> Professionalism is essential to ensure consistency between customs data, electronic invoices, and international financial reports, thereby minimizing the risk of tax assessments.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_xac_dinh_gia_trong_ho_so_giao_dich_lien_ket\"><\/span><b>Methods for determining pricing in related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully understand what a related-party transaction record includes, it&#039;s essential to master the five methods of determining pricing. Choosing the wrong method is a leading cause of tax assessment issues.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Comparative Independent Price (CUP) method: Directly compares the prices of products between related parties with market prices. Often used for mass-produced goods, minerals, or loan interest rates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resale Price Method: Suitable for businesses that purely perform distribution functions, buying and reselling without changing the product&#039;s characteristics.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost Plus Method: Applicable to businesses that manufacture, process orders, or provide services to affiliated parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net Profit Margin Comparison Method (NPMR): This is the most common method in Vietnam. It compares the profit margin (e.g., EBIT\/Revenue) of a business with that of independent competitors in the market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit Split Method: Used for complex, highly integrated transactions where all parties contribute unique intangible assets.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that the related-party transaction documentation is highly convincing and avoids rejection by inspectors, businesses should seek advice. <\/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;\"> To receive support and determine the appropriate methods based on the scale and industry in which the business operates.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Cases exempt from filing related-party transaction records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses may be exempt if they fall into the following categories:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Small-scale group: Revenue under VND 50 billion and related-party transaction value under VND 30 billion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Safe Harbor Profit Margin Group: Revenue below VND 200 billion, performing simple functions along with a minimum EBIT\/Revenue profit margin (5% for distribution, 10% for manufacturing, and 15% for processing).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purely domestic transactions: Both parties pay the same tax rate and do not receive any preferential treatment.<\/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\/mien-lap-ho-so-giao-dich-lien-ket\/\">No related-party transaction documentation is required.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_ho_so_va_rui_ro_phap_ly_doanh_nghiep_can_dac_biet_luu_y\"><\/span><b>The record retention period and legal risks that businesses need to pay special attention to.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4028\" aria-describedby=\"caption-attachment-4028\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4028\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-thoi-han-luu-tru-va-rui-ro-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4028\" class=\"wp-caption-text\">What does a related-party transaction record include, what is its retention period, and what are the legal risks?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding what related-party transaction records include is not enough if businesses do not have a firm grasp of the deadlines for filing, retention periods, and potential legal risks that may arise during tax audits. In reality, many businesses are not subject to back taxes due to incorrect pricing methods, but rather because of late filing, incomplete documentation, or inconsistent data.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_ho_so_giao_dich_lien_ket\"><\/span><b>Deadline for filing related-party transaction documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 132\/2020\/ND-CP, businesses must complete the preparation of the Transfer Pricing Documentation before submitting their annual Corporate Income Tax (CIT) return.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> For businesses with a fiscal year ending on December 31, 2025, the deadline for completing and submitting the necessary documents is... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/\">Related Party Transaction Appendix<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> that is March 31, 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that businesses shouldn&#039;t wait until the tax authorities conduct an inspection to start preparing their documents, but should proactively complete them beforehand.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_ho_so_khi_co_quan_thue_yeu_cau\"><\/span><b>Deadline for submitting documents when requested by the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the tax authorities issue a decision to conduct an inspection or audit, or request an explanation, the business must submit all necessary documents within the following timeframe:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15 working days from the date of receipt of the request.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If there is a reasonable and justifiable reason, the business may request an extension:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Up to an additional 15 business days.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, in practice, requests for extensions are not always approved. If a business fails to submit the documents on time, the tax authorities have the right to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine your own transfer pricing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determining the taxable profit threshold<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax collection and administrative penalties<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is one of the biggest risks when businesses neglect record keeping.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_luu_tru_ho_so_giao_dich_lien_ket\"><\/span><b>Retention period for related-party transaction records<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must retain all records, documents, and data related to related-party transactions in accordance with the laws on accounting and tax management. The minimum retention period is 10 years, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related Party Transaction Appendix<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local File<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR (if required)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal corporate contracts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loan application<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service cost allocation record<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment voucher<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emails, meeting minutes, and work reports prove the authenticity of the transaction.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> In 2026, tax authorities will place particular emphasis on intercompany service transactions, so businesses need to maintain very strict records of service delivery.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_phap_ly_thuong_gap\"><\/span><b>Common legal risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses will be subject to tax assessment if:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No record created.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incomplete documentation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The records do not demonstrate the principle of independent transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The figures in Appendix I and the financial statements do not match.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax authorities have the right to independently select comparable businesses and determine the appropriate profit margin themselves. The fixed margin will be unfavorable to the business, leading to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase taxable income<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the amount of corporate income tax payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A large amount of back taxes has been collected.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The expenses most likely to be disallowed include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest expense exceeds the limit 30% EBITDA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal service fees do not demonstrate the benefits received.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Royalty fees and technology transfer fees lack a basis for valuation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The cost allocation by the corporation lacks a reasonable basis.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The disallowance of expenses not only increases corporate income tax but can also affect contractor tax, VAT, and other related obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Depending on the severity of the violation, businesses may be penalized for administrative tax violations, including late filing, incorrect tax declarations resulting in underpayment of taxes, or tax evasion if there are signs of transfer pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The penalty can range from 20% of the amount of tax to be collected to 1-3 times the amount of tax evaded, not including late payment interest at 0.03%\/day. This is a very significant expense that directly impacts the company&#039;s cash flow.\u00a0<\/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;\">Understanding what constitutes a related-party transaction record not only helps businesses comply with tax regulations but also serves as a crucial shield against increasingly stringent transfer pricing audits in 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From fully completing the appendices as stipulated in Decree 132\/2020\/ND-CP, building a three-layer documentation system including Local File, Master File, and CbCR, to selecting an appropriate pricing method and controlling interest expenses, all require accuracy, consistency, and a long-term strategic approach.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Early preparation, regular reviews, and the support of specialized consulting firms like MAN \u2013 Master Accountant Network will help businesses minimize the risk of unnecessary tax assessments, back taxes, and penalties.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> Mr. Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1 v\u00e0 \u1ee9ng d\u1ee5ng d\u1eef li\u1ec7u s\u1ed1 \u0111\u1ec3 ph\u00e2n t\u00edch r\u1ee7i ro, c\u00e2u h\u1ecfi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec? L\u00e0 t\u00e2m \u0111i\u1ec3m c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4026","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\/4026","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=4026"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4026\/revisions"}],"predecessor-version":[{"id":4034,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4026\/revisions\/4034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4032"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}