{"id":4026,"date":"2026-10-22T11:26:25","date_gmt":"2026-10-22T04:26:25","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4026"},"modified":"2026-10-22T11:27:39","modified_gmt":"2026-10-22T04:27:39","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":"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec? C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. T\u1eeb ng\u00e0y 01\/7\/2026, <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218782\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7t ra y\u00eau c\u1ea7u doanh nghi\u1ec7p r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. T\u00f9y thu\u1ed9c v\u00e0o tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a h\u1ed3 s\u01a1, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi cung c\u1ea5p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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><li class='ez-toc-page-1 ez-toc-heading-level-3'><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\/#Ho_so_khai_thue_doi_voi_giao_dich_lien_ket\" >H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/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_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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Cac_truong_hop_duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/#Truong_hop_duoc_mien_ke_khai_xac_dinh_gia_va_mien_lap_ho_so\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/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\/#Truong_hop_chi_duoc_mien_lap_ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/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-14\" 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-15\" 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Thoi_han_nop_Phu_luc_giao_dich_lien_ket\" >Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/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\/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-18\" 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-19\" 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-20\" 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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Giai_dap_thac_mac_Ho_so_giao_dich_lien_ket_bao_gom_nhung_gi\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Ho_so_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_gi\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Doanh_nghiep_co_doanh_thu_duoi_50_ty_dong_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ke_khai_Phu_luc_I_khong\" >\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-giao-dich-lien-ket-gom-nhung-gi\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_khi_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/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_5449\" aria-describedby=\"caption-attachment-5449\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5449\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc.jpg\" alt=\"H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p khi Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Ho-so-giao-dich-lien-ket-gom-nhung-gi-va-nghia-vu-cua-doanh-nghiep-khi-Nghi-dinh-255-chinh-thuc-co-hieu-luc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5449\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p khi Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o chi ti\u1ebft h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1ecb th\u1ebf ph\u00e1p l\u00fd c\u1ee7a m\u00ecnh. Theo \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255, quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi m\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia (ng\u01b0\u1ee1ng s\u1edf h\u1eefu v\u1ed1n t\u1ed1i thi\u1ec3u th\u01b0\u1eddng l\u00e0 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<blockquote><p><strong>Update: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-giao-dich-lien-ket\/\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\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;\" data-pm-slice=\"1 1 []\">Khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\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;\" data-pm-slice=\"1 1 []\">H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u00e0 doanh nghi\u1ec7p l\u00e0 th\u00e0nh vi\u00ean, bao g\u1ed3m c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi c\u00f4ng ty m\u1eb9 ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00e1ch thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ec3 thu th\u1eadp t\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/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;\" data-pm-slice=\"1 1 []\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cung c\u1ea5p th\u00f4ng tin t\u1ed5ng h\u1ee3p v\u1ec1 ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i tr\u1ef1c ti\u1ebfp l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<blockquote><p><strong>See also:<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_doi_voi_giao_dich_lien_ket\"><\/span>H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">B\u00ean c\u1ea1nh c\u00e1c t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t vi\u1ec7c k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft theo <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/\">Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong> v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau k\u00ea khai t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh.<\/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_xac_dinh_gia_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u1ea7n ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_xac_dinh_gia_va_mien_lap_ho_so\"><\/span>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III, M\u1ee5c IV v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo kho\u1ea3n 1 \u0110i\u1ec1u 20.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_duoc_mien_lap_ho_so_xac_dinh_gia\"><\/span>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>\n<ul style=\"text-align: justify;\" data-spread=\"false\">\n<li><strong>Case 1:<\/strong> A taxpayer who engages in related-party transactions but whose total revenue for the tax period is less than 50 billion VND and whose total value of all related-party transactions during the tax period is less than 30 billion VND.<\/li>\n<li><strong>Case 2:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 APA.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 3:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n theo quy \u0111\u1ecbnh. M\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng g\u1ed3m: ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, s\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 20 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai theo c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/p>\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;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 31\/12\/2026 th\u00ec h\u1ea1n cu\u1ed1i doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p <\/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;\"> l\u00e0 31\/03\/2027.<\/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;\">T\u1ed1i \u0111a 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00fd do h\u1ee3p l\u00fd v\u00e0 ch\u00ednh \u0111\u00e1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u01b0\u1ee3c 01 l\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 15 ng\u00e0y l\u00e0m vi\u1ec7c.<\/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_han_nop_Phu_luc_giao_dich_lien_ket\"><\/span><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-complete=\"true\">Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u1ee5 l\u1ee5c th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u1eb1ng n\u0103m (ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh).<\/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;\">T\u1eeb vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ee5 l\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 3 l\u1edbp g\u1ed3m Local File, Master File v\u00e0 CbCR, \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed l\u00e3i vay. T\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c, nh\u1ea5t qu\u00e1n v\u00e0 t\u00ednh chi\u1ebfn l\u01b0\u1ee3c d\u00e0i h\u1ea1n.<\/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;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong> For free support and advice!<\/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><span id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" class=\"ez-toc-section\"><\/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 aria-level=\"1\"><b>Address:<\/b> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"> <b>View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/b><\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/b>\u00a0<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Responsible for production and professional content review by: Mr.<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\"> <b>Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/b><\/a>. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_Ho_so_giao_dich_lien_ket_bao_gom_nhung_gi\"><\/span>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Ho_so_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP_gom_nhung_gi\"><\/span>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP g\u1ed3m nh\u1eefng g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 th\u1ec3 bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng. Ngh\u0129a v\u1ee5 c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_duoi_50_ty_dong_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_co_phai_ke_khai_Phu_luc_I_khong\"><\/span>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Vi\u1ec7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 k\u00ea khai. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo \u0110i\u1ec1u 20 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_khi_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2026, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.<\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5448,"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":6,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4026\/revisions"}],"predecessor-version":[{"id":5452,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4026\/revisions\/5452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5448"}],"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}]}}