{"id":4110,"date":"2026-05-20T11:15:13","date_gmt":"2026-05-20T04:15:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4110"},"modified":"2026-05-20T11:34:46","modified_gmt":"2026-05-20T04:34:46","slug":"huong-dan-lap-to-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/","title":{"rendered":"Guide to Preparing Related-Party Transaction Reports: Professional Consulting for Businesses"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As tax authorities continue to tighten their transfer pricing audits, accurately reporting information on related-party transactions has become a mandatory requirement for many businesses. However, many accountants and business owners still face difficulties in identifying related parties, determining the appropriate reporting methods, or completing the required schedules in accordance with regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following article provides a comprehensive, easy-to-understand guide to preparing a related-party transaction report that strictly adheres to current regulations, helping businesses minimize errors and avoid the risk of back taxes or tax penalties.<\/span><\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#To_khai_giao_dich_lien_ket_la_gi\" >What is a related-party transaction report?<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Doi_tuong_nao_phai_lap_to_khai_giao_dich_lien_ket\" >Which entities are required to file a related-party transaction report?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Ho_so_ke_khai_giao_dich_lien_ket_gom_nhung_gi\" >What does a related-party transaction disclosure form include?<\/a><\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Huong_dan_lap_to_khai_giao_dich_lien_ket_chi_tiet_tung_buoc\" >Step-by-Step Guide to Preparing a Detailed Related-Party Transaction Report<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_I_Thong_tin_ve_cac_ben_lien_ket\" >Section I: Information about Affiliated Parties<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_2_Ten_ben_lien_ket\" >Column (2): Name of the affiliated party\u00a0<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_3_Quoc_giaVung_lanh_tho_cu_tru\" >Column (3): Country\/Territory of Residence\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_4_Ma_so_thue_cua_ben_lien_ket\" >Column (4): Tax ID number of the affiliated party\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_5_Hinh_thuc_quan_he_lien_ket\" >Column (5): Form of association relationship<\/a><\/li><\/ul><\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_II_Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Section II: Cases Exempt from Preparing a File to Determine the Price of Related-Party Transactions<\/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\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >Section III: Information on determining transfer pricing<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\" >Cases Exempt from Preparing a Price Determination File<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_doanh_nghiep_khong_thuoc_dien_mien_lap_Ho_so_xac_dinh_gia\" >In cases where a business is not eligible for an exemption from preparing a pricing documentation file<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_3_Tong_doanh_thu\" >Column (3): Total Revenue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Cot_7_Tong_chi_phi_phat_sinh\" >Column (7): Total expenses incurred\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Chi_tieu_Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\" >Indicator: Total transaction value arising from related-party activities\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhom_chi_tieu_Hang_hoa\" >Commodity Indicators Group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhom_chi_tieu_Dich_vu\" >Service Indicators Group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >Methods for determining transfer pricing\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_xac_dinh_gia_giao_dich_lien_ket\" >Section IV: Operating Results Following the Determination of Transfer Pricing<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Chi_tieu_APA\" >APA Guidelines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Truong_hop_chi_phat_sinh_giao_dich_voi_ben_doc_lap\" >In cases where transactions occur only with independent parties\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Nhung_sai_sot_thuong_gap_trong_qua_trinh_lap_to_khai_giao_dich_lien_ket\" >Common Errors in Preparing Related-Party Transaction Reports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-giao-dich-lien-ket\/#Kinh_nghiem_cua_MAN_%E2%80%93_Master_Accountant_Network_giup_doanh_nghiep_ke_khai_chuan_xac\" >MAN\u2014Master Accountant Network\u2014helps businesses file their tax returns accurately<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-lap-to-khai-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=\"To_khai_giao_dich_lien_ket_la_gi\"><\/span><b>What is a related-party transaction report?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Related-Party Transaction Report is a set of schedules that disclose information about related-party relationships and transactions between a business and its related parties during the tax period. This report is filed along with the annual corporate income tax return.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The purpose of the filing is to help tax authorities monitor transactions that may involve transfer pricing and ensure compliance with the arm\u2019s-length principle among related parties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Under current regulations, businesses that engage in related-party transactions must fully disclose information regarding:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate relationships;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value of related-party transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Methods for determining transaction prices;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit margin;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligations to report and maintain records for determining the price of related-party transactions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Which entities are required to file a related-party transaction report?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4113\" aria-describedby=\"caption-attachment-4113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4113\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eb7t bu\u1ed9c l\u1eadp v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Xac-dinh-doi-tuong-bat-buoc-lap-va-huong-dan-lap-to-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4113\" class=\"wp-caption-text\">Identifying Entities Required to File Related-Party Transaction Reports and Providing Guidance on Their Preparation<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When preparing a related-party transaction report, a business must first determine whether it is required to file such a report. Generally, a business is required to file a report if it falls under one of the following circumstances:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parent-subsidiary relationships;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are under the common management or control of an organization or individual;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There were transactions involving loans, the purchase or sale of goods, and services with related parties;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are individuals who hold equity interests in accordance with the statutory ratio;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We conduct business with overseas companies that are part of the same corporate group.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Common transactions you may encounter:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling raw materials;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lending \u2013 borrowing;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer of assets;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide internal services;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay management fees;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technology transfer or licensing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Business accountants need to carefully review the ownership structure and transaction flows to avoid overlooking any reporting obligations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>What does a related-party transaction disclosure form include?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must prepare all required attachments in accordance with regulations. Below is a summary of the documents businesses need to prepare:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary Table of Related-Party Transaction Documentation That Must Be Prepared.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Documents Required<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Appendix: Affiliate Information\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Disclosure of Related Parties\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Related Party Transaction Appendix<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Report the value and type of transaction\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Appendix Defining Valuation Methods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Explanation of the Basis for Determining the Transaction Price\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transfer pricing determination dossier<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Supporting documentation to be provided upon request by the tax authority<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">In addition, businesses must retain accounting documents, contracts, comparative analysis materials, and other relevant records to assist with tax audits when necessary.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_giao_dich_lien_ket_chi_tiet_tung_buoc\"><\/span><b>Step-by-Step Guide to Preparing a Detailed Related-Party Transaction Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4112\" aria-describedby=\"caption-attachment-4112\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4112\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 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\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-chuan-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4112\" class=\"wp-caption-text\">Guidelines for Preparing a Related-Party Transaction Report in Accordance with Decree 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is the most detailed guide to preparing a related-party transaction report:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_ve_cac_ben_lien_ket\"><\/span><b>Section I: Information about Affiliated Parties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This section provides general information and an overview of the affiliate, specifically as follows:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_2_Ten_ben_lien_ket\"><\/span><b>Column (2): Name of the affiliated party\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Taxpayers must provide the full names of each related party with whom transactions occurred during the reporting period.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For organizations and individuals in Vietnam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses, the information must be recorded exactly as stated in the Business Registration Certificate or tax registration documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If you are an individual, use the information from your valid National ID Card or passport.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For organizations and individuals abroad:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The information reported is based on documents that establish the related-party relationship, such as business licenses, contracts, transaction agreements, or relevant legal records between the taxpayer and the related party.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Quoc_giaVung_lanh_tho_cu_tru\"><\/span><b>Column (3): Country\/Territory of Residence\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specify the name of the country or territory where the affiliate is deemed to be a tax resident.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_4_Ma_so_thue_cua_ben_lien_ket\"><\/span><b>Column (4): Tax ID number of the affiliated party\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For domestic organizations and individuals: fully disclose the tax identification number as stated in the tax registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For foreign entities: Enter the tax identification number or tax ID from the country of residence. If this information is not available, the business must specify the reason.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_5_Hinh_thuc_quan_he_lien_ket\"><\/span><b>Column (5): Form of association relationship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A business determines related-party relationships in accordance with the provisions of <\/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;\"> and mark an \u201cX\u201d in the corresponding box.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If an affiliated party falls under multiple categories of affiliated relationships at the same time, check the appropriate boxes.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">Section I lists only those related parties that engaged in related-party transactions during the tax period, as required by law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Section II: Cases Exempt from Preparing a File to Determine the Price of Related-Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the business is eligible for an exemption from filing or from preparing a transfer pricing documentation file under Decree 132, mark an \u201cX\u201d in the corresponding box in the \u201cExemption\u201d column.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a business falls under one of the cases exempt from preparing a pricing documentation file as prescribed, it is not required to complete Sections III and IV of Form No. 01.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a business is required to prepare a pricing documentation file, it must complete Sections III and IV in detail and in full.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/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<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Section III: Information on determining transfer pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this section, there are two scenarios:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Cases Exempt from Preparing a Price Determination File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the business has checked the box to be exempt from filing a report in Section II, it should report as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (3), (7), (12): Report according to the corresponding instructions in the appendix.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (4), (5), (6), (8), (9), (10), (11): Leave blank.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_khong_thuoc_dien_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>In cases where a business is not eligible for an exemption from preparing a pricing documentation file<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Report the \u201cTotal value of related-party transactions arising from business operations.\u201d.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Tong_doanh_thu\"><\/span><b>Column (3): Total Revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Record all revenue generated from both related parties and independent parties, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales revenue;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue from the provision of services;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial revenue;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other income.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excludes collections on behalf of others.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_7_Tong_chi_phi_phat_sinh\"><\/span><b>Column (7): Total expenses incurred\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Report the total expenses payable to both related parties and independent parties, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Costs of purchasing goods and services;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial expenses;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of goods sold;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business management costs;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other expenses.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excludes expenses paid on behalf of others.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Columns (4), (5), (6), (8), (9), (10), (11), (12), and (13) do not need to be reported in this field.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_Tong_gia_tri_giao_dich_phat_sinh_tu_hoat_dong_lien_ket\"><\/span><b>Indicator: Total transaction value arising from related-party activities\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In that case, the data in columns (3), (4), (7), and (8) were compiled from:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction value of goods;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction value for services.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_Hang_hoa\"><\/span><b>Commodity Indicators Group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Shows the total value of goods. The corresponding columns are identified by:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods that constitute fixed assets;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Plus inventory that does not constitute fixed assets.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Of these, the goods that constitute the corresponding fixed assets are:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (3) and (7): Record the purchase or sale price of fixed assets with an affiliated party based on the accounting records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (4) and (8): Report the transaction value after it has been restated using the appropriate transfer pricing method.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Goods that do not constitute fixed assets:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (3) and (7): Record the value of regular sales and purchases of goods with related parties as per the accounting records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (4) and (8): Report the values restated using the transfer pricing method.\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_tieu_Dich_vu\"><\/span><b>Service Indicators Group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The total value of services includes the sum of the following amounts:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Research and Development;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advertising, marketing;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management, consulting, training;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Activities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other services.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Detailed services:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (3) and (7): Record the actual amounts in the accounting records for each type of service provided to an affiliated party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (4) and (8): Record the values restated using the transfer pricing method.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Methods for determining transfer pricing<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Columns (6) and (10) indicate the method used to determine the price of related-party transactions. The enterprise records the corresponding method code applied to each transaction:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comparison of independent transaction prices.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The resale method.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost-plus method.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The method of comparing net profit margins.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profit allocation method.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These methods are implemented in accordance with Decree No. 132\/2020\/ND-CP and related guidance documents.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The remaining columns in Section III should be filled out as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Columns (5) and (9): Enter the values calculated according to the formula specified in Form No. 01 issued pursuant to Decree 132.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column (11): Reflects the additional profit resulting from the adjustment based on the arm's-length transaction price.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Column (12): Report total revenue collected on behalf of others, total expenses paid on behalf of others, revenue allocated to the permanent establishment, and expenses allocated to the permanent establishment.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Section IV: Operating Results Following the Determination of Transfer Pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In Section IV, report the APA indicators and cases that arise only in transactions with independent parties.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tieu_APA\"><\/span><b>APA Guidelines<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the business has previously entered into an Advance Pricing Agreement (APA) with the Vietnamese tax authorities regarding the method for determining the taxable value, check \u201cYes.\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">APA may include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA (single-sided);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bilateral APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multilateral APA.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you haven't signed the APA yet:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check \u201cNo.\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no need to report the figures in column (4) of the business performance report.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chi_phat_sinh_giao_dich_voi_ben_doc_lap\"><\/span><b>In cases where transactions occur only with independent parties<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need only report the figures in column (6) in accordance with their type of business and the corresponding indicators, as specified in the appendix.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After completing the filing, the business must:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the data;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digital signature;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit the corporate income tax final return along with the application by the deadline.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Generally, the filing deadline is the last day of the third month following the end of the fiscal year. Businesses should retain all relevant records for future tax audits and inspections.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_trong_qua_trinh_lap_to_khai_giao_dich_lien_ket\"><\/span><b>Common Errors in Preparing Related-Party Transaction Reports<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4114\" aria-describedby=\"caption-attachment-4114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4114\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-lap-to-khai-giao-dich-lien-ket-va-nhung-sai-sot-thuong-gap-trong-qua-trinh-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4114\" class=\"wp-caption-text\">Guidelines for Preparing Related-Party Transaction Reports and Common Errors Made During the Preparation Process<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In fact, many businesses have had their tax filings rejected by the tax authorities, resulting in back taxes or penalties. The main reasons are:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The affiliated party has not been fully identified;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to report loan transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect transaction value;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No appraisal report was prepared;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choosing the wrong comparison method;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The data does not match the financial statements;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late filing of tax returns.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many businesses today, even though they have filed their tax returns, are still being asked by the tax authorities to provide explanations due to illogical data or the incorrect selection of a pricing method. This is also why an increasing number of businesses are turning to<\/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\/?utm_source=chatgpt.com\"> related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> to have their records reviewed, data standardized, and to receive assistance in addressing transfer pricing risks in accordance with Decree 132.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_cua_MAN_%E2%80%93_Master_Accountant_Network_giup_doanh_nghiep_ke_khai_chuan_xac\"><\/span><b>MAN\u2014Master Accountant Network\u2014helps businesses file their tax returns accurately<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To make the tax return filing process more efficient, businesses should:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review affiliate relationships right at the start of the year;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor internal transactions regularly;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize contracts and documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare documentation to determine transfer pricing in parallel with business operations;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconcile accounting data on a regular basis;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reference <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">related party transaction documentation service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> for complex transactions.<\/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;\">Accurate and complete reporting of related-party transaction information not only helps businesses comply with legal regulations but also minimizes future tax and transfer pricing risks.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">We hope this guide on preparing related-party transaction reports has helped businesses understand the process, the step-by-step filing procedure, and important considerations for completing the documentation accurately and on time. If a business has a complex related-party structure or engages in cross-border transactions, it should seek additional advice from a tax expert to ensure legal compliance and optimize compliance costs.<\/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><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder and CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, CPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1, vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p v\u1eabn g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4110","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\/4110","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=4110"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4110\/revisions"}],"predecessor-version":[{"id":4116,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4110\/revisions\/4116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4112"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}