{"id":4035,"date":"2026-05-13T15:02:33","date_gmt":"2026-05-13T08:02:33","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4035"},"modified":"2026-06-18T11:07:18","modified_gmt":"2026-06-18T04:07:18","slug":"cach-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"How to determine transfer pricing: Professional advice for businesses."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determining transfer pricing is a crucial area that related-party transactions must be understood by businesses in 2026, especially as tax authorities intensify controls on transfer pricing, digitize audit data, and tighten compliance with OECD and Global Minimum Tax (GMT) regulations. Applying the correct pricing method not only helps businesses comply with regulations. <\/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 limits the risks of tax assessment, retroactive collection, late payment penalties, and double taxation. This article will help businesses understand 5 methods for determining transfer pricing, conditions for exemption from documentation, limits on interest expense deductions, and common mistakes to avoid in order to build legally sound, safe, and effective transfer pricing documentation 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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Ban_chat_va_tam_quan_trong_cua_cach_xac_dinh_gia_giao_dich_lien_ket_chuan_xac\" >The nature and importance of accurately determining transfer pricing.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\" >Partnership relationships as stipulated in Decree 132\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Tai_sao_phai_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_theo_nguyen_tac_doc_lap\" >Why is it necessary to determine transfer pricing based on the independence principle?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Cach_xac_dinh_gia_giao_dich_lien_ket_nhu_the_nao\" >How is the transfer pricing determined?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phan_tich_chuc_nang_tai_san_va_rui_ro_FAR_Analysis\" >Functional, Asset, and Risk Analysis (FAR Analysis)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Tim_kiem_va_lua_chon_doi_tuong_so_sanh_doc_lap\" >Search for and select independent comparison objects.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phan_tich_sau_5_phuong_phap_trong_cach_xac_dinh_gia_giao_dich_lien_ket\" >An in-depth analysis of 5 methods for determining transfer pricing.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\" >Comparable Uncontrolled Price (CUP) Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\" >Resale Price Method (RPM)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\" >Cost Plus Method<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_TNMM\" >The Net Profit Margin (NPRI) Comparison Method<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method\" >Profit Split Method<\/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\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Nhung_dieu_kien_mien_lap_ho_so_trong_cach_xac_dinh_gia_giao_dich_lien_ket\" >Exemptions from documentation requirements in determining transfer pricing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Huong_dan_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_chuan\" >Instructions on how to determine standard transfer pricing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Luu_y_ve_chi_phi_lai_vay_trong_cach_xac_dinh_gia_giao_dich_lien_ket\" >Note the use of interest expense in determining transfer pricing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Cac_sai_lam_can_tranh_khi_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket\" >Mistakes to avoid when determining transfer pricing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-xac-dinh-gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_va_tam_quan_trong_cua_cach_xac_dinh_gia_giao_dich_lien_ket_chuan_xac\"><\/span><b>The nature and importance of accurately determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To properly understand how transfer pricing is determined, businesses first need to identify whether they fall under the scope of the relevant laws.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>Partnership relationships as stipulated in Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 5, an affiliated relationship is established when one party directly or indirectly participates in the management, control, capital contribution, or investment in the other party. Common examples include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business directly or indirectly holds at least 25% of the owner&#039;s equity of the other business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business may guarantee or lend capital to another business in any form, provided that the loan amount is at least 25% of the owner&#039;s equity of the borrowing business and accounts for more than 50% of the total value of the borrowing business&#039;s medium and long-term debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family members (spouse, parents, children, etc.) jointly run the business.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/\">Forms of related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_phai_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_theo_nguyen_tac_doc_lap\"><\/span><b>Why is it necessary to determine transfer pricing based on the independence principle?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Arm&#039;s Length Principle requires that the value of a related-party transaction be determined to be equivalent to the value of a transaction between independent parties under comparable conditions. Non-compliance will result in:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax assessment: The tax authorities have the right to determine the price and profit margin themselves if the business&#039;s records are invalid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalties and late payment fees: The penalty can be up to 20%, representing the amount of tax owed, plus late payment fees calculated on a daily basis.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double Taxation Risk: Businesses may be taxed twice in both Vietnam and the country of their affiliated company if there is no appropriate double taxation avoidance agreement.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_gia_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>How is the transfer pricing determined?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4037\" aria-describedby=\"caption-attachment-4037\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4037\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Cach-xac-dinh-gia-giao-dich-lien-ket-chuan-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4037\" class=\"wp-caption-text\">How to determine transfer pricing according to Decree 132.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A proper process will help businesses protect their data during audits.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chuc_nang_tai_san_va_rui_ro_FAR_Analysis\"><\/span><b>Functional, Asset, and Risk Analysis (FAR Analysis)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In determining transfer pricing, FAR analysis is the heart of the process.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Function: Lists key activities such as manufacturing, assembly, research and development (R&amp;D), marketing, distribution, and warehousing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets: Identify tangible assets (factories, machinery) and, in particular, intangible assets (trademarks, technological know-how, customer base).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk: Who bears the market risk, exchange rate fluctuation risk, and inventory risk? Businesses that face higher risks typically have higher expected profit margins.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tim_kiem_va_lua_chon_doi_tuong_so_sanh_doc_lap\"><\/span><b>Search for and select independent comparison objects.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to find at least 3-5 independent businesses with similar business operations. Data must be retrieved from official sources such as the General Department of Taxation, or international databases such as <\/span><i><span style=\"font-weight: 400;\">Standard &amp; Poor&#039;s<\/span><\/i><span style=\"font-weight: 400;\">, <\/span><i><span style=\"font-weight: 400;\">Orbis<\/span><\/i><span style=\"font-weight: 400;\">. Using data from unknown sources undermines the credibility of the method for determining transfer pricing.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_sau_5_phuong_phap_trong_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>An in-depth analysis of 5 methods for determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4040\" aria-describedby=\"caption-attachment-4040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4040\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"Ph\u00e2n t\u00edch s\u00e2u 5 ph\u01b0\u01a1ng ph\u00e1p trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Phan-tich-sau-5-phuong-phap-trong-cach-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4040\" class=\"wp-caption-text\">An in-depth analysis of 5 methods for determining transfer pricing.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 132 stipulates five main methods. Choosing the wrong method is the leading cause of application rejection.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>Comparable Uncontrolled Price (CUP) Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core principle of this method is the establishment of a direct frame of reference between the internal price and the free market price under similar trading conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mechanism:<\/b><span style=\"font-weight: 400;\"> Compare the prices of goods in related-party transactions with the prices in independent transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Here&#039;s a real-world example:<\/b><span style=\"font-weight: 400;\"> Company A sells coffee to its parent company in Singapore. If, at that time, the price of the same type of coffee on the international exchange was $2,500 per ton, then Company A must also sell at a price around that level.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Condition:<\/b><span style=\"font-weight: 400;\"> There are no differences in product characteristics or trade conditions (shipping, insurance, payment terms).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method_%E2%80%93_RPM\"><\/span><b>Resale price method<\/b><b>Resale Price Method (RPM)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To accurately reflect the economic nature of intermediaries in the supply chain, this method is implemented based on the following specific principles and calculation mechanisms:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mechanism: Subtract the gross profit margin of equivalent independent parties from the selling price to third parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Example: Company B imports cosmetics from an affiliated company and sells them independently at a price of 100 VND. Other independent cosmetics distributors have a gross profit margin of 20%. Therefore, the reasonable purchase price from the affiliated company would be: 100 x (1 \u2013 20%) = 80 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applications: Suitable for distribution, wholesale, or purely retail sales.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\"><\/span><b>Cost Plus Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For entities acting as internal manufacturers or service providers, this is how to determine transfer pricing to ensure cost recovery and maintain a reasonable profit margin, specifically implemented as follows:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mechanism: Take the cost price and add a profit margin to the cost price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Example: A garment manufacturing company has a cost of goods sold of $1 million USD. The average profit margin on the cost of goods sold in the manufacturing industry is 10%. The selling price to the affiliated company must be: 1 x (1 + 10%) = $1.1 million USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applications: Businesses that manufacture products to order, process orders, or provide internal services.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan_thuan_TNMM\"><\/span><b>The Net Profit Margin (NPRI) Comparison Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most common method for determining transfer pricing in Vietnam.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mechanism: Comparison of net profit margin (EBIT\/Revenue or EBIT\/Cost) instead of product price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advantages: Less affected by product characteristic differences than the CUP method, focusing on the economic nature of the entire business.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_Profit_Split_Method\"><\/span><b>Profit Split Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where transactions are highly specific or deeply integrated into the group&#039;s value chain and the business cannot find comparable independent entities, this method is applied to determine profit based on actual contribution:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mechanism: This mechanism involves distributing the consolidated total profit of related parties from a transaction or a series of transactions based on criteria such as functional contribution, assets used, and risks borne.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For example: Two subsidiary companies jointly develop a proprietary AI software. Company A contributes data and algorithms, while Company B contributes server infrastructure and customer base. The total profit from the software will be divided proportionally based on each party&#039;s contribution of costs and intangible assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applications: Suitable for high-tech research projects, intangible asset development, or highly secure closed-loop supply chains.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_dieu_kien_mien_lap_ho_so_trong_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Exemptions from documentation requirements in determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the exemption conditions helps businesses save significant compliance costs. According to Article 19 of Decree 132, businesses are exempt from preparing the Transfer Pricing Documentation (but must still declare Form 01) in the following cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Small revenue: Total revenue under VND 50 billion and total value of related-party transactions under VND 30 billion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Signing of APA: An Advance Pricing Agreement (APA) has been signed and an annual APA report has been submitted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simple function: Revenue under VND 200 billion, performing a simple function, not owning intangible assets, and achieving a minimum net profit margin (EBIT\/Revenue) similar to distribution (5%), manufacturing (10%), and processing (15%).<\/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=\"Huong_dan_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket_chuan\"><\/span><b>Instructions on how to determine standard transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4039\" aria-describedby=\"caption-attachment-4039\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4039\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-cach-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4039\" class=\"wp-caption-text\">Guide on how to determine transfer pricing.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By 2026, this process will need to integrate additional risk control tools derived from big data.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data collection: Archiving contracts, invoices, shipping documents, and internal service handover records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determining the benchmark price range: Use statistical methods to determine the range of values from the 25th to the 75th percentile (Interquartile Range). Businesses are safest when they fall within the median of 50.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a three-tiered portfolio: a national portfolio detailing business information in Vietnam, a global portfolio providing general information about the entire group&#039;s value chain, and a Country-by-Country Profit Report (CbCR) for groups with consolidated revenue exceeding VND 18 trillion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The declaration form 01 must completely match the data in the Price Determination File.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">Related party transaction documentation service.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_chi_phi_lai_vay_trong_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Note the use of interest expense in determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4041\" aria-describedby=\"caption-attachment-4041\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4041\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"L\u01b0u \u00fd v\u1ec1 chi ph\u00ed l\u00e3i vay trong c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Luu-y-ve-chi-phi-lai-vay-trong-cach-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4041\" class=\"wp-caption-text\">Note the use of interest expense in determining transfer pricing.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A major bottleneck that many businesses face is the regulation regarding deductible interest expenses.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit: The total deductible interest expense shall not exceed 30% of the total net profit from business operations plus interest expense and depreciation expense (EBITDA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handling of excess amounts: The portion of interest expense that is not deductible will be carried forward to the next tax period for no more than 5 consecutive years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related party transaction: If a business borrows from a bank but has a guarantee from its parent company, this loan is also considered a related party transaction.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_sai_lam_can_tranh_khi_thuc_hien_cach_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Mistakes to avoid when determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are some common loopholes that tax authorities exploit during audits:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of evidence of internal services: Businesses pay billions of dong in corporate management fees but lack emails, work reports, or acceptance documents to prove that the service actually delivered benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choosing the wrong comparable company: Selecting a comparable company that is enjoying tax advantages or has a long-standing accumulated loss.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inconsistent data: The figures on the related-party transaction declaration do not match the audited financial statements.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Properly determining transfer pricing not only helps businesses meet compliance requirements under Decree 132\/2020\/ND-CP but also serves as a crucial foundation for controlling tax risks, optimizing financial efficiency, and enhancing transparency in corporate governance. In the context of 2026, when tax authorities intensify digital inspections, apply big data, and strengthen monitoring of cross-border transactions, proactively building transfer pricing documentation at the beginning of the fiscal year will significantly reduce the risk of tax arrears, tax assessments, or international tax disputes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In particular, for businesses with large internal transactions, multinational operations, or those subject to the Global Minimum Tax (GMT), choosing the right pricing method and standardizing Local File, Master File, and CbCR documentation is no longer an option but a mandatory requirement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business needs to review related-party transaction records, assess tax risks, or develop a compliance plan in accordance with the latest regulations, consultation is recommended. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\">related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Choosing reputable and experienced affiliate marketing partners like MAN \u2013 Master Accountant Network will be the safest and most effective solution. A sound strategy from the start is always far more cost-effective than dealing with errors later on.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network for free support and advice!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/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>C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm r\u00f5 trong n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t chuy\u1ec3n gi\u00e1, s\u1ed1 h\u00f3a d\u1eef li\u1ec7u thanh tra v\u00e0 si\u1ebft ch\u1eb7t tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4035","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\/4035","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=4035"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4035\/revisions"}],"predecessor-version":[{"id":4434,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4035\/revisions\/4434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4037"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}