{"id":4288,"date":"2026-06-04T16:19:52","date_gmt":"2026-06-04T09:19:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4288"},"modified":"2026-06-04T16:19:52","modified_gmt":"2026-06-04T09:19:52","slug":"master-file-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/","title":{"rendered":"Master File under Decree 132: Key regulations to avoid tax assessment"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of Vietnam&#039;s tax authorities tightening tax management, especially transfer pricing audits, full compliance with the obligation to declare related-party transaction information is a matter of survival for FDI enterprises and multinational corporations. In the Transfer Pricing Documentation Set, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\">Master File<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> It plays a crucial role in helping regulatory agencies gain a comprehensive view of the corporation&#039;s value chain.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, in reality, many accountants still struggle with preparing this document. Understanding how to build and complete the Master File according to Decree 132 not only helps businesses comply with the law but also serves as a shield protecting them from the risks of being subject to back taxes and tax assessments amounting to billions of dong.<\/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\/master-file-theo-nghi-dinh-132\/#Master_File_theo_Nghi_dinh_132_la_gi\" >What is Master File according to 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Can_cu_phap_ly_cot_loi\" >Core legal basis<\/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\/master-file-theo-nghi-dinh-132\/#Vai_tro_va_ban_chat_cua_Master_File\" >The role and nature of MasterFile<\/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\/master-file-theo-nghi-dinh-132\/#Doi_tuong_bat_buoc_phai_lap_Master_File_theo_Nghi_dinh_132\" >The entities required to create a Master File according to 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Nhom_doi_tuong_bat_buoc_thuc_hien\" >The group of people who are required to comply.<\/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\/master-file-theo-nghi-dinh-132\/#Cac_truong_hop_duoc_mien_lap_Master_File\" >Cases where Master File creation is waived<\/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\/master-file-theo-nghi-dinh-132\/#Cau_truc_va_noi_dung_chi_tiet_cua_Master_File_theo_Nghi_dinh_132\" >The structure and detailed content of the Master File according to 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\/master-file-theo-nghi-dinh-132\/#So_do_co_cau_to_chuc_cua_Tap_doan_da_quoc_gia\" >Organizational chart of a multinational corporation.<\/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\/master-file-theo-nghi-dinh-132\/#Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan_da_quoc_gia\" >Description of the business operations of a multinational corporation.<\/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\/master-file-theo-nghi-dinh-132\/#Tai_san_vo_hinh_cua_Tap_doan_da_quoc_gia\" >Intangible assets of multinational corporations<\/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\/master-file-theo-nghi-dinh-132\/#Hoat_dong_tai_chinh_noi_bo_cua_Tap_doan_da_quoc_gia\" >Internal financial operations of multinational corporations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Bao_cao_tai_chinh_va_nghia_vu_thue\" >Financial statements and tax obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Thoi_gian_lap_va_luu_tru_Master_File_theo_Nghi_dinh_132_doanh_nghiep_can_nho\" >Timeframe for creating and storing Master Files as per Decree 132 that businesses need to remember.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Thoi_han_lap_va_san_sang_ho_so_luu_tru\" >Deadline for creating and preparing archival records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Thoi_han_xuat_trinh_ho_so_khi_co_quyet_dinh_thanh_tra\" >Deadline for submitting documents upon inspection decision.<\/a><\/li><\/ul><\/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\/master-file-theo-nghi-dinh-132\/#Che_tai_xu_phat_khi_khong_chuan_bi_Master_File_theo_Nghi_dinh_132_dung_han\" >Penalties for failing to prepare the Master File on time as required by 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue\" >Imposing administrative penalties for violations of tax procedures.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Rui_ro_bi_an_dinh_thue\" >Risk of being taxed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Ket_luan_va_giai_phap_toi_uu_chi_phi_tuan_thu_cho_doanh_nghiep\" >Conclusion and optimal solutions for business compliance costs.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#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=\"Master_File_theo_Nghi_dinh_132_la_gi\"><\/span><b>What is Master File according to Decree 132?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4292\" aria-describedby=\"caption-attachment-4292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4292\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi.jpg\" alt=\"Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4292\" class=\"wp-caption-text\">What is Master File according to Decree 132?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 132, the Master File is a set of documents that provides an overall view of a multinational corporation, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The organizational structure of the corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A global business operating model.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value chains and supply chains.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer Pricing Policy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intangible assets (trademarks, patents, technology, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal corporate financial agreements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The consolidated financial position of the group.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi\"><\/span><b>Core legal basis<\/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\">Article 18 of Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> According to the Government&#039;s regulations issued on November 5, 2020, regarding tax management for enterprises with related-party transactions, taxpayers with related-party transactions are obligated to prepare, store, and submit Transfer Pricing Documentation, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">National Profile of Related-Party Transactions<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> (Local File)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Country-by-Country Report (CbCR).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_va_ban_chat_cua_Master_File\"><\/span><b>The role and nature of MasterFile<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Master File provides macro-level information about the global business operations of a multinational corporation (MNE). This document clarifies:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The ownership structure and business operating model of the corporation worldwide.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The primary source of profit and the structure of the global supply chain.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Categories, ownership, and methods of exploiting intangible assets (IPs).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Methods of capital financing, and internal financial transactions between member companies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consolidated financial statements and functional risk allocation agreements.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The regulations on creating Master Files under Decree 132 demonstrate strong synchronization between Vietnamese tax law and the OECD&#039;s Action 13 BEPS (Combating Base Erosion and Profit Shifting). This makes it easier for local tax authorities to identify profit shifting from countries with high tax rates to countries with preferential tax rates (tax havens).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_lap_Master_File_theo_Nghi_dinh_132\"><\/span><b>The entities required to create a Master File according to Decree 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4291\" aria-describedby=\"caption-attachment-4291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4291\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4291\" class=\"wp-caption-text\">The entities required to create a Master File according to Decree 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all businesses with related-party transactions are required to prepare this documentation. The tax authorities have clearly categorized those required to comply and those exempted from the obligation to reduce the compliance cost burden for small businesses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_thuc_hien\"><\/span><b>The group of people who are required to comply.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses operating in Vietnam are required to create a Master File under Decree 132 if they simultaneously meet the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related-party transactions occurred during the tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Being a member of a multinational corporation means you have an obligation to prepare consolidated financial statements.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not subject to the exemption from preparing Transfer Pricing Documentation.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Master_File\"><\/span><b>Cases where Master File creation is waived<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Article 19 of Decree 132\/2020\/ND-CP specifies the cases in which taxpayers are exempt from preparing Transfer Pricing Documentation (including both Master File and Local File):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table of cases exempt from creating a Master File according to Decree 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Exemption conditions<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue and Transactions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue is less than VND 50 billion and the total value of related-party transactions arising in the tax period is less than VND 30 billion.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">APA Agreement<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The taxpayer has signed an Advance Pricing Agreement (APA) and submitted the required annual APA report.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Simple function<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses that perform simple functions, do not own intangible assets, have revenue below $200 billion VND, and achieve a minimum gross profit margin on net revenue (before deducting interest expenses and taxes \u2013 EBIT) for each industry:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distribution: Minimum 5%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Production: Minimum 10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Processing: Minimum 15%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Even if exempted from preparing a Master File under Decree 132, taxpayers are still required to declare information on related-party transactions in the Appendix attached to this Decree and submit it along with the Corporate Income Tax Return.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_va_noi_dung_chi_tiet_cua_Master_File_theo_Nghi_dinh_132\"><\/span><b>The structure and detailed content of the Master File according to Decree 132.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure legal validity, a company&#039;s global profile must be constructed precisely according to the prescribed structure. The tax authorities will use this structure as a benchmark to assess the company&#039;s compliance during audits.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 132, the content of a Master File must include the following five core information groups:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_do_co_cau_to_chuc_cua_Tap_doan_da_quoc_gia\"><\/span><b>Organizational chart of a multinational corporation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core foundation of the Master File under Decree 132 is the clear outlining of the entire corporate structure. To enable tax authorities to quickly identify cross-border relationships and capital flows, businesses are required to provide the following visual documents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This illustrates the legal structure of a global corporation, clearly showing the relationship between the ultimate parent company and its subsidiaries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A detailed list of affiliated entities within the group, including their legal names, official registered business addresses, direct or indirect ownership percentages, and geographical operating locations of each member company.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan_da_quoc_gia\"><\/span><b>Description of the business operations of a multinational corporation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Beyond simply reviewing the legal framework on paper, tax authorities need a deep understanding of how the corporation operates and generates cash flow in practice. Therefore, this section describing the business activities serves to explain the corporation&#039;s global value chain through key elements:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value chain and profit drivers: A detailed description of the factors driving the group&#039;s core profitability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supply chain: A diagram or description of the supply chain for the company&#039;s largest revenue-generating product or service (or any other product or service that accounts for more than 5% of the company&#039;s revenue).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal Service Agreements: A list and brief description of internal service agreements between affiliated members (excluding R&amp;D).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Functional analysis: Describes the core functions, assets used, and key risks undertaken by the entities within the corporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business restructuring transactions: Information about mergers, acquisitions, splits, or transfers of business functions that occurred during the tax period.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_vo_hinh_cua_Tap_doan_da_quoc_gia\"><\/span><b>Intangible assets of multinational corporations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During transfer pricing audits, intangible assets are always a sensitive area and easily targeted due to the ease with which profits can shift between countries with different tax rates. To demonstrate the legitimacy of royalty or technology licensing fees, MasterFile, under Decree 132, requires businesses to provide extremely transparent explanations of the following legal and practical aspects:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide a general description of the group&#039;s strategy for developing, owning, maintaining, and exploiting intangible assets (including the locations of key R&amp;D facilities).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This list includes intangible assets that have a material impact on determining the transfer pricing of the group and their legal owners.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of internal agreements relating to intangible assets (e.g., technology transfer contracts, cost-sharing agreements, copyright agreements).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Describe the group&#039;s transfer pricing policy for R&amp;D activities and intangible assets.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_tai_chinh_noi_bo_cua_Tap_doan_da_quoc_gia\"><\/span><b>Internal financial operations of multinational corporations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Internal cash flow is like the bloodstream that sustains the entire corporate system, but it is also where tax risks related to excessive interest expense can easily arise. This section requires the business to provide a comprehensive overview of its capital financing strategy and how it manages internal cash flow through:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Describe how the corporation raises capital and finances its member companies (including information on centralized financial coordination centers, if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A list of significant internal lending and borrowing transactions, including information about the lender, borrower, interest rate, and loan terms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Describe the group&#039;s transfer pricing policy for financial agreements between related parties.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_va_nghia_vu_thue\"><\/span><b>Financial statements and tax obligations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporations and businesses must demonstrate the integrity and compliance of their tax obligations on an international scale to the relevant regulatory authority. This final set of information serves to verify the data by requiring businesses to attach key financial and legal documents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consolidated financial statements for the fiscal year of a multinational corporation for a tax period that coincides with or ends before the tax period of a taxpayer in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A list and brief description of all unilateral, bilateral, or multilateral Advance Pricing Agreements (APAs) that the corporation has entered into with the tax authorities of various countries.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_lap_va_luu_tru_Master_File_theo_Nghi_dinh_132_doanh_nghiep_can_nho\"><\/span><b>Timeframe for creating and storing Master Files as per Decree 132 that businesses need to remember.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4290\" aria-describedby=\"caption-attachment-4290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4290\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"Th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4290\" class=\"wp-caption-text\">Timeframe for creating and storing Master Files according to Decree 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Strict adherence to deadlines for preparing and archiving documents is crucial to avoid administrative penalties for tax procedural violations. Businesses need to remember the following two particularly important deadlines:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_san_sang_ho_so_luu_tru\"><\/span><b>Deadline for creating and preparing archival records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 132, the Master File must be prepared, completed, and ready for storage at the enterprise before the deadline for submitting the Corporate Income Tax (CIT) return.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Tax Administration Law No. 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, The deadline for submitting corporate income tax returns is no later than the last day of the third month from the end of the calendar year or fiscal year (usually 90 days).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are not required to automatically submit Global Tax Returns to the tax authorities during annual tax settlement; they are only obligated to keep them readily available at their headquarters for inspection purposes when requested.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_xuat_trinh_ho_so_khi_co_quyet_dinh_thanh_tra\"><\/span><b>Deadline for submitting documents upon inspection decision.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the tax authorities announce a decision to audit and inspect transfer pricing at a business:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deadline for submitting the Transfer Pricing Documentation is no more than 15 working days from the date of receiving the request for documents from the inspection team.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers may apply for an extension of the deadline for submitting documents if there is a valid reason. The extension is granted only once and for a maximum of 15 working days from the original deadline.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_khong_chuan_bi_Master_File_theo_Nghi_dinh_132_dung_han\"><\/span><b>Penalties for failing to prepare the Master File on time as required by Decree 132.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4289\" aria-describedby=\"caption-attachment-4289\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4289\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han.jpg\" alt=\"Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi kh\u00f4ng chu\u1ea9n b\u1ecb Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00fang h\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4289\" class=\"wp-caption-text\">Penalties for failing to prepare the Master File on time as required by Decree 132.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Neglecting to prepare or submitting legal documents that do not meet quality standards can lead to extremely serious financial consequences for businesses. Current penalties are very strict.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue\"><\/span><b>Imposing administrative penalties for violations of tax procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Decree 125\/2020\/ND-CP regulating administrative penalties for violations related to taxes and invoices:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Failure to create or maintain records <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">Pricing documents<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Or, submitting late may result in administrative penalties with fines ranging from 8 to 15 million VND for each procedural violation.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue\"><\/span><b>Risk of being taxed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most dangerous risk for any business with related-party transactions. According to Article 20 of Decree 132\/2020\/ND-CP: The tax authority has the full right to determine the amount of tax payable (including determining revenue, expenses, gross profit margin or net profit margin) for taxpayers in the following cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer failed to submit the Local File and Master File within the deadline required by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that provide incomplete or untruthful information in their documentation, or use unreliable comparative data, may fail to demonstrate the objectivity of the transaction price.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a tax assessment is required, the tax authorities will use their internal tax database (with comparable businesses that have high profit margins) to determine the tax rate for the business. This often results in the business being required to pay back the corporate income tax along with late payment penalties calculated using the following formula:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Late payment penalty = Amount of tax to be collected x 0.03% x Number of days of late payment<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_giai_phap_toi_uu_chi_phi_tuan_thu_cho_doanh_nghiep\"><\/span><b>Conclusion and optimal solutions for business compliance costs.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Preparing and completing the Master File according to Decree 132 is not simply an administrative procedure entirely delegated to the accounting department, but requires strategic coordination between the company&#039;s leadership in Vietnam and the global corporation&#039;s tax management department. Proactively building accurate documentation from the beginning of the fiscal year is the optimal approach to control transfer pricing audit risks and protect the company&#039;s cash flow.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is having difficulty gathering information from the parent company, translating specialized documents, or needs to review the risk of discrepancies between the Master File and Local Files, then consulting a professional is recommended. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-chuyen-gia\/\">Transfer pricing advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Seek timely support from specialized and experienced organizations in the field, such as MAN \u2013 Master Accountant Network.<\/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 expert advice and support!<\/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>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1 (transfer pricing), vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4288","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\/4288","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=4288"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4288\/revisions"}],"predecessor-version":[{"id":4294,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4288\/revisions\/4294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4293"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}