{"id":4253,"date":"2026-06-04T09:42:11","date_gmt":"2026-06-04T02:42:11","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4253"},"modified":"2026-06-04T10:56:02","modified_gmt":"2026-06-04T03:56:02","slug":"huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/","title":{"rendered":"Instructions for declaring related-party loan transactions (Director)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The common psychological state of many accountants is that after submitting their Corporate Income Tax (CIT) return, they suddenly remember that the company has borrowed money from the Director but has not yet prepared and submitted the Related Party Transaction Appendix. They worry about huge penalties or the risk of being placed on a high-priority inspection list.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The modern tax management system in 2026 fully opens up opportunities for businesses to proactively correct and amend these errors. As long as they proactively take action before the tax authorities announce a decision to conduct an on-site inspection or audit, everything can still be resolved.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article will provide a comprehensive and detailed guide on declaring related-party transactions involving loans from directors, helping businesses easily implement the process and avoid unnecessary risks.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Vay_tien_Giam_doc_lai_suat_0_co_phai_la_giao_dich_lien_ket_khong\" >Is borrowing money from the Director with an interest rate of 0% considered a related-party transaction?<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Dieu_kien_xac_dinh_quan_he_lien_ket\" >Conditions for determining the relationship<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguong_giao_dich_vay_tien_xac_dinh_giao_dich_lien_ket\" >The threshold for loan transactions determines whether a transaction is related to another party.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Quen_nop_Phu_luc_Giao_dich_lien_ket_co_duoc_khai_bo_sung_khong\" >If I forgot to submit the Related Party Transaction Appendix, can I file a supplementary declaration?<\/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-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguyen_tac_nop_bo_sung_ho_so_thue\" >Principles for submitting supplementary tax documents.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Thoi_han_nop_bo_sung_an_toan_cho_doanh_nghiep\" >Deadline for submitting supplementary safety information for businesses.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc_chuan_Nghi_dinh_132\" >Instructions for declaring related-party transactions involving loans to directors, in accordance with Decree 132.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_1_Chon_To_khai_bo_sung_Quyet_toan_thue_TNDN\" >Step 1: Select the Supplementary 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_2_Tich_chon_Phu_luc_01_va_ke_khai_thong_tin_khoan_vay_Giam_doc\" >Step 2: Select Appendix 01 and fill in the loan information for the Director.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_3_Hoan_thanh_Ban_giai_trinh_to_khai_bo_sung_Mau_01KHBS\" >Step 3: Complete the Supplementary Declaration Explanation Form (Form 01\/KHBS)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Checklist_03_viec_can_lam_ngay_de_bao_ve_doanh_nghiep_an_toan\" >Checklist of 3 things to do immediately to keep your business safe.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ra_soat_lai_toan_bo_cac_giao_dich_lien_ket_tiem_an_khac\" >Review all other potential related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ket_xuat_dinh_dang_XML_va_nop_ngay_lap_tuc\" >Export in XML format and submit immediately.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Luu_tru_he_thong_phuc_vu_giai_trinh\" >Storage system for accountability purposes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Can_cu_phap_ly_ap_dung_trong_huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\" >Legal basis applied in the guidelines for declaring related-party transactions involving loans from directors.<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#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=\"Vay_tien_Giam_doc_lai_suat_0_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Is borrowing money from the Director with an interest rate of 0% considered a related-party transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4255\" aria-describedby=\"caption-attachment-4255\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4255\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"Vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4255\" class=\"wp-caption-text\">Is borrowing money from the Director at an interest rate of 0% considered a related-party transaction, and what are the guidelines for declaring a related-party transaction involving borrowing money from the Director?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To address this issue, let&#039;s first work with MAN \u2013 Master Accountant Network to clarify the legal nature of this loan from the perspective of the tax authorities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket\"><\/span><b>Conditions for determining the relationship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to 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;\">, The CEO or General Director of a business holds the authority to make decisions, manage, and directly control all production and business activities of the organization. Because of this decisive influence, the relationship between the CEO and the company is always defined by tax law as a related party relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_giao_dich_vay_tien_xac_dinh_giao_dich_lien_ket\"><\/span><b>The threshold for loan transactions determines whether a transaction is related to another party.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A common mistake many accountants make is assuming that if a director lends money to the company without charging interest (interest rate 0%), then there is no interest expense that needs to be declared as a related-party transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In reality, the nature of a related-party transaction does not depend on whether or not costs are incurred, but rather on the scale of the transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, based on the provisions of point d, clause 2, Article 5 of Decree 132\/2020\/ND-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Possible scenarios:<\/b><span style=\"font-weight: 400;\"> Businesses engage in borrowing and lending transactions with individuals who manage or control those businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quantitative conditions exceeding thresholds:<\/b><span style=\"font-weight: 400;\"> The total value of these loans and borrowings during the tax period exceeds the company&#039;s charter capital at the time they occurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal conclusion:<\/b><span style=\"font-weight: 400;\"> Although the applicable interest rate is 0% (resulting in no interest expense or financial revenue during the period) and this is essentially an act of cash flow support from the Director to the business, this transaction still constitutes a related-party transaction that is required to be declared.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, mastering the method is essential.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\"> declare related party transactions, loan to the director<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is a prerequisite for avoiding unnecessary legal risks for businesses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quen_nop_Phu_luc_Giao_dich_lien_ket_co_duoc_khai_bo_sung_khong\"><\/span><b>If I forgot to submit the Related Party Transaction Appendix, can I file a supplementary declaration?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4256\" aria-describedby=\"caption-attachment-4256\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4256\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"Qu\u00ean n\u1ed9p Ph\u1ee5 l\u1ee5c c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4256\" class=\"wp-caption-text\">If I forgot to submit the Appendix, can I file a supplementary declaration, and what are the instructions for declaring related-party transactions and loans from the director?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When discovering an omission in the Related-Party Transaction Appendix, many accountants&#039; first reaction is to try to file a separate appendix declaration. So, what are the legal procedures for this?<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_nop_bo_sung_ho_so_thue\"><\/span><b>Principles for submitting supplementary tax documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The answer is: It is not possible to submit a separate Related Party Transactions Addendum.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Technically and legally, related-party transaction information appendices do not function as a standalone tax return. <\/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;\"> This appendix is an integral and inseparable part of the Corporate Income Tax Return (Form No. 03\/TNDN). Therefore, to submit this appendix, accountants are required to follow the prescribed procedure. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/\">supplementary declaration<\/a><\/span><\/strong> Complete Corporate Income Tax Final Settlement Documents.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bo_sung_an_toan_cho_doanh_nghiep\"><\/span><b>Deadline for submitting supplementary safety information for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In accordance with the spirit of the current Tax Administration Law, the taxpayer&#039;s right to self-determination and correction is always maximally protected:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses have the right and the obligation to proactively submit supplementary documents immediately upon discovering errors or omissions in previously submitted tax returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The supplementary declaration must be completed and successfully submitted through the electronic tax system before the competent tax authority announces a decision to conduct a tax audit or inspection at the enterprise&#039;s headquarters. After the audit decision is announced, any voluntary supplementary declarations made to avoid penalties for audited items will no longer be valid.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc_chuan_Nghi_dinh_132\"><\/span><b>Instructions for declaring related-party transactions involving loans to directors, in accordance with Decree 132.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4267\" aria-describedby=\"caption-attachment-4267\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4267\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4267\" class=\"wp-caption-text\">Instructions for declaring related-party transactions involving loans from the director.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To completely resolve this oversight, please open the latest updated version of the Tax Declaration Support Software (HTKK) from 2026 or log directly into the Electronic Tax system and follow these three steps precisely:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Chon_To_khai_bo_sung_Quyet_toan_thue_TNDN\"><\/span><b>Step 1: Select the Supplementary Corporate Income Tax Return.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the tasks to be done in this step are:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On the HTKK software interface or the Electronic Tax portal, navigate to the Corporate Income Tax folder.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Select form 03\/TNDN (Corporate Income Tax Final Settlement Form).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Select the correct tax period in which the loan was incurred (for example, tax period 2024 or 2025 depending on when the omission was discovered).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The system will display a declaration status selection panel. At this point, instead of selecting &quot;Initial Declaration,&quot; check the &quot;Supplementary Declaration&quot; option and choose the corresponding number of supplementary declarations (for example, supplementary declaration 1).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Tich_chon_Phu_luc_01_va_ke_khai_thong_tin_khoan_vay_Giam_doc\"><\/span><b>Step 2: Select Appendix 01 and fill in the loan information for the Director.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial step in the overall process of declaring related-party transactions involving loans from the director:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">In the list of attached appendices displayed below the main declaration form, find and select Appendix 01 (Information on related party relationships and related party transactions) issued with Decree 132\/2020\/ND-CP.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When Appendix 01 opens, find the section for declaring information on affiliated parties to declare the Director&#039;s identifying information (full name, personal tax code or citizen identification number).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continue scrolling down to the section on business transactions between related parties. Here, you will accurately fill in the value of the loan exceeding the 10% charter capital from the Director in the line corresponding to the loan transaction.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Since this is a subsidized loan with an interest rate of 0%, you will record a value of 0 in the indicators reflecting interest expense incurred during the period. This loan does not generate any reasonable financial expenses or any interest expense subject to the ceiling of Decree 132.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thanh_Ban_giai_trinh_to_khai_bo_sung_Mau_01KHBS\"><\/span><b>Step 3: Complete the Supplementary Declaration Explanation Form (Form 01\/KHBS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the tasks to be performed are as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After completing the data entry on Appendix 01 and reviewing the main declaration form 03\/TNDN, please click the button. <\/span><b>Take note<\/b><span style=\"font-weight: 400;\"> data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax software system will automatically synchronize the data and generate the supplementary explanatory statement. <\/span><b>Form No. 01\/KHBS<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the section explaining the errors in Form 01\/KHBS, you need to write truthfully, concisely, and clearly so that tax officials can easily understand the nature of the matter:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Due to an oversight in the year-end document review process, the company failed to declare the related-party transactions appendix with the initial corporate income tax return. The company proactively submitted the supplementary declaration to fulfill its declaration obligations as required by law.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Legal risks and penalties for late filing of related-party transaction declarations in 2026<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Voluntarily correcting mistakes always brings significant financial advantages to businesses.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Comparison table of legal risk levels between proactive approaches <\/span><span style=\"color: #000000;\">supplementary declaration<\/span><span style=\"font-weight: 400;\"> and get caught by the Tax Authority.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Situation where a defect is discovered<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal consequences<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable penalty amount<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Businesses can proactively and voluntarily submit supplementary declarations (before an inspection or audit decision is made).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In accordance with the spirit of the Tax Administration Law No. 108\/2025\/QH15, since the Director&#039;s loan (0%) does not incur interest expenses, it does not change or increase the actual corporate income tax payable by the enterprise.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No penalties or late payment interest will be charged for providing this additional information.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">To allow the tax authorities to detect the discrepancy before voluntary supplementation.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses are issued violation notices and administrative penalties for failing to fully declare all items on tax returns or violating regulations on providing information on related-party transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Administrative fines will be imposed, depending on the severity of the violation and the number of days of late submission as stipulated.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The comparison table above shows that immediately applying the guidelines for declaring related-party transactions involving loans from directors and voluntarily submitting supplementary declarations is the optimal solution to help businesses avoid unnecessary financial losses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_03_viec_can_lam_ngay_de_bao_ve_doanh_nghiep_an_toan\"><\/span><b>Checklist of 3 things to do immediately to keep your business safe.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accountants should not only complete and submit tax returns on the system, but also fully implement the following post-processing steps to ensure legal compliance.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_toan_bo_cac_giao_dich_lien_ket_tiem_an_khac\"><\/span><b>Review all other potential related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">While you&#039;re in the process of filing your corporate income tax return, take some time to review your company&#039;s accounting records.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides cash loans from the Director, did the company borrow other assets (such as office space, vehicles, warehouses) or engage in any transactions involving the purchase or sale of goods or services with the Director&#039;s spouse, parents, children, or other contributing members?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If so, please compile the information and submit a complete declaration in this supplement to avoid having to amend the records multiple times, which could negatively impact your company&#039;s tax reputation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_xuat_dinh_dang_XML_va_nop_ngay_lap_tuc\"><\/span><b>Export in XML format and submit immediately.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Once the data has been standardized and thoroughly cross-checked, proceed to export the supplementary tax return and its appendices in XML file format from the HTKK software. Log in to the Electronic Tax system immediately to digitally sign and submit the data file to the tax authority. Submitting the supplementary documents as soon as possible clearly demonstrates the company&#039;s voluntary commitment, compliance with the law, and transparency.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_he_thong_phuc_vu_giai_trinh\"><\/span><b>Storage system for accountability purposes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Please print hard copies of the supplementary declaration documents, including: the main declaration form 03\/TNDN (amended), Appendix 01, the supplementary explanation declaration form 01\/KHBS, and especially... <\/span><b>Notification of acceptance of electronic supplementary tax return.<\/b><span style=\"font-weight: 400;\"> These documents were sent from the Tax Authority. Please compile all of these documents into a separate file, placing it together with the corporate income tax return for that fiscal year as clear legal evidence to be used in explaining matters to the tax audit team later.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ap_dung_trong_huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\"><\/span><b>Legal basis applied in the guidelines for declaring related-party transactions involving loans from directors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4257\" aria-describedby=\"caption-attachment-4257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4257\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng trong h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4257\" class=\"wp-caption-text\">Legal basis applied in the guidelines for declaring related-party transactions involving loans from directors.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">All corrective actions and explanations from businesses must be based on the following current legal documents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">This is the supreme legal document that directly regulates the acts of supplementing and amending erroneous information by taxpayers, and also specifies the exemption from penalties for late tax payments when businesses proactively submit supplementary declarations without incurring additional tax obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-80-2021-tt-btc-34774.htm\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Circular 80\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-94-2025-TT-BTC-sua-doi-Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-677169.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Circular 94\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: Detailed guidance documents from the Ministry of Finance on supplementary declaration forms, methods for preparing supplementary explanation declarations (Form 01\/KHBS), as well as administrative procedures related to electronic tax transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP: The original decree detailing tax management for enterprises with related-party transactions, including all criteria for identifying related parties and thresholds for controlling loan ratios.<\/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;\">Discovering errors in tax records is something no one wants, but a thorough and safe solution is always within reach for businesses if they follow the correct guidelines for declaring related-party transactions and director loans. The crucial factor determining success or failure at this point is time: Act today before the regulatory authorities knock on your door.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If businesses encounter difficulties in preparation or fear potential legal errors, they 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;\">Seek assistance from specialized and experienced units to standardize reporting data and provide explanations to the Tax Authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is experiencing any difficulties in the process or requires further consultation. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network today!<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To receive quick and accurate support and answers from our team of expert trading partners!<\/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 &amp; 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>Tr\u1ea1ng th\u00e1i t\u00e2m l\u00fd chung c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean khi v\u1eeba nh\u1ea5n n\u00fat n\u1ed9p t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) xong th\u00ec s\u1ef1c nh\u1edb ra Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c nh\u01b0ng ch\u01b0a l\u1eadp v\u00e0 n\u1ed9p k\u00e8m theo Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4253","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\/4253","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=4253"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4253\/revisions"}],"predecessor-version":[{"id":4269,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4253\/revisions\/4269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4267"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}