{"id":4452,"date":"2026-09-04T15:00:26","date_gmt":"2026-09-04T08:00:26","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4452"},"modified":"2026-09-04T15:46:17","modified_gmt":"2026-09-04T08:46:17","slug":"cac-truong-hop-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/","title":{"rendered":"Related-party transactions under Decree 255\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In its business operations, an enterprise may engage in numerous transactions with parties that have relationships involving capital, control, management, or other related factors. These transactions are classified as related-party transactions if they fall under the cases stipulated by law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately identifying related-party transactions is crucial for businesses to determine their tax declaration obligations and compliance with tax management regulations for related-party transactions, while also mitigating risks during tax audits and inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Base <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026. Quy \u0111\u1ecbnh <\/span><span style=\"font-weight: 400;\">hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n bao g\u1ed3m quan h\u1ec7 ki\u1ec3m so\u00e1t, quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, quan h\u1ec7 t\u00e0i ch\u00ednh, quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chi ph\u1ed1i tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article will summarize in detail the various types of related-party transactions, helping businesses easily review and determine their compliance status.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Tong_quan_ve_cac_truong_hop_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >Overview of related-party transactions under current regulations<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Can_cu_phap_ly_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\" >Legal basis for determining related-party transactions 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Diem_moi_cua_Nghi_dinh_2552026_ve_cach_xac_dinh_cac_truong_hop_giao_dich_lien_ket\" >\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Tong_hop_cac_truong_hop_giao_dich_lien_ket_moi_nhat_nam_2026\" >Summary of the latest related-party transactions in 2026<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_doanh_nghiep_khac\" >A business directly or indirectly holds at least 25% of the capital contribution of another business.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_co_it_nhat_25_von_gop_do_mot_ben_thu_ba_nam_giu\" >The two businesses each have at least 25% capital contributions held by a third party.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_la_co_dong_lon_nhat_va_nam_giu_it_nhat_10_tong_so_co_phan\" >The company is the largest shareholder and holds at least 10% of the total shares.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Quan_he_lien_ket_thong_qua_bao_lanh_hoac_cho_vay_von\" >Relationships formed through guarantees or loans.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_chi_dinh_thanh_vien_ban_lanh_dao_hoac_co_quyen_kiem_soat_doanh_nghiep_khac\" >A business appoints members of the board of directors or has control over another business.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Hai_doanh_nghiep_cung_chiu_su_kiem_soat_boi_mot_ben_thu_ba\" >Both businesses are controlled by a third party.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Kiem_soat_thong_qua_quan_he_gia_dinh\" >Control through family relationships<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\" >Relationship between head office and permanent establishment<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Ca_nhan_kiem_soat_doanh_nghiep_thong_qua_von_gop_hoac_truc_tiep_dieu_hanh\" >Individuals control businesses through capital contributions or direct management.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_chiu_su_dieu_hanh_kiem_soat_hoac_quyet_dinh_tren_thuc_te\" >Businesses are subject to actual management, control, or decision-making.<\/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\/cac-truong-hop-giao-dich-lien-ket\/#Giao_dich_chuyen_nhuong_von_hoac_vay_cho_vay_voi_ca_nhan_lien_quan\" >Capital transfer or borrowing\/lending transactions with related individuals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Quan_he_giua_to_chuc_tin_dung_va_doanh_nghiep_lien_quan\" >Relationship between credit institutions and related businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_khi_thuoc_mot_trong_cac_truong_hop_giao_dich_lien_ket\" >What should a business do if it falls under one of the following related-party transactions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Ra_soat_quan_he_so_huu_va_kiem_soat\" >Review of ownership and control relationships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Kiem_tra_cac_giao_dich_phat_sinh\" >Check the transactions that have occurred.<\/a><\/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\/cac-truong-hop-giao-dich-lien-ket\/#Chuan_bi_ho_so_va_thuc_hien_nghia_vu_ke_khai\" >Prepare the necessary documents and fulfill your declaration obligations.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Nhung_luu_y_quan_trong_khi_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\" >Important considerations when identifying related-party transactions in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-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><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\/cac-truong-hop-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_cac_truong_hop_giao_dich_lien_ket\" >Frequently Asked Questions about Related Party Transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Co_bao_nhieu_truong_hop_giao_dich_lien_ket_theo_Nghi_dinh_255\" >C\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#So_huu_bao_nhieu_von_thi_duoc_xem_la_co_quan_he_lien_ket\" >What capital ownership level is considered to constitute an affiliated relationship?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Hai_doanh_nghiep_khong_so_huu_von_cua_nhau_co_duoc_xem_la_co_quan_he_lien_ket_khong\" >Can two businesses that do not own capital from each other be considered related?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Ca_nhan_co_the_tao_ra_quan_he_lien_ket_giua_cac_doanh_nghiep_khong\" >Can individuals create connections between businesses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-giao-dich-lien-ket\/#Chi_nhanh_hach_toan_doc_lap_co_the_thuoc_truong_hop_giao_dich_lien_ket_khong\" >Can an independently accounting branch be considered a related-party transaction?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_cac_truong_hop_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>Overview of related-party transactions under current regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Related-party transactions are transactions that arise between parties that are related to each other in the course of their business operations. These parties may be related through holding equity stakes, control, management rights, or being influenced by another individual or organization.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to regulations, determining the nature of an affiliated relationship should not only be based on the business registration certificate or the capital contribution ratio in the legal documents, but also on considering the actual control between the parties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example, a business that does not directly own capital in another business but has the right to decide on financial policies, business operations, or appoint key management personnel can still be considered to have an affiliated relationship.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, a thorough understanding of related-party transactions helps businesses proactively review the relationships that arise during their operations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\"><\/span><b>Legal basis for determining related-party transactions 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4454\" aria-describedby=\"caption-attachment-4454\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4454\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4454\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. <\/span><span style=\"font-weight: 400;\">Accordingly, businesses need to identify related relationships based on the following key criteria:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ownership relations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Appointing managers and supervisors<\/li>\n<li aria-level=\"1\">Individuals in charge and control.<\/li>\n<li aria-level=\"1\">Business management and control<\/li>\n<li aria-level=\"1\">Loans, guarantees<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Family relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The relationship between the head office and the permanent establishment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specific relationships in the field of credit.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_cua_Nghi_dinh_2552026_ve_cach_xac_dinh_cac_truong_hop_giao_dich_lien_ket\"><\/span>\u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255 <strong>kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec3m d<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>The lender or guarantor is a credit institution that has no equity, investment, management, or control relationship with the borrowing enterprise;<\/li>\n<li aria-level=\"1\">Neither party is subject to control, capital contribution, or investment from another party;<\/li>\n<li aria-level=\"1\">Creditor, guarantor is<b>\u00a0The state-owned organization 100% has the function of buying, selling, and handling debt.<\/b>\u00a0and no control over businesses that borrow money.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Transfer or receive at least\u00a0<b>25%<\/b>\u00a0capital contribution; or<\/li>\n<li aria-level=\"1\">Borrowing, lending,<b>\u00a0Borrow or lend at least 10%<\/b> Equity at the time of the transaction.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_truong_hop_giao_dich_lien_ket_moi_nhat_nam_2026\"><\/span><b>Summary of the latest related-party transactions in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Properly identifying related-party transactions depends not only on the ownership percentage but also on the nature of control and the controlling relationship between the parties. Specifically, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 255 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> The regulations specify 12 cases considered as having a related-party relationship, each with its own identification criteria that businesses need to understand during the review and declaration process.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nam_giu_truc_tiep_hoac_gian_tiep_it_nhat_25_von_gop_cua_doanh_nghiep_khac\"><\/span><b>A business directly or indirectly holds at least 25% of the capital contribution of another business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is one of the most common scenarios when determining a relationship.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to regulations, if a business directly or indirectly owns at least 25% of owner&#039;s equity in another business, the two businesses are considered to be related.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Company A contributed 30% of charter capital to Company B. In this case, Company A and Company B fall under the category of related parties as defined by regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Capital ownership can be acquired directly or through an intermediary business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_cung_co_it_nhat_25_von_gop_do_mot_ben_thu_ba_nam_giu\"><\/span><b>The two businesses each have at least 25% capital contributions held by a third party.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another example of related-party transactions is when two businesses share the same capital control from a third party.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A third party directly or indirectly holds at least 25% of the owner&#039;s equity in two businesses.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">Company X owns 30% of capital contribution in Company A and 35% of capital contribution in Company B. Although Company A and Company B do not directly own capital in each other, because they are both controlled by Company X, they are still considered to have an affiliated relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_la_co_dong_lon_nhat_va_nam_giu_it_nhat_10_tong_so_co_phan\"><\/span><b>The company is the largest shareholder and holds at least 10% of the total shares.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies when a business simultaneously meets two conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As the largest shareholder in terms of owner&#039;s equity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hold directly or indirectly at least 10% of the total remaining shares of the enterprise.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation aims to identify instances where a business has the potential to significantly influence the operations of another business through its shareholding.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_thong_qua_bao_lanh_hoac_cho_vay_von\"><\/span><b>Relationships formed through guarantees or loans.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses can also develop related-party relationships through financial transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, a business that guarantees or lends capital to another business in any form is considered to have met 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;\">The total outstanding debt from loans or guarantees to the lending or guaranteeing enterprise must be at least equal to 25% of the owner&#039;s equity of the borrowing enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simultaneously, it accounts for over 50% of the total outstanding medium and long-term debt of the borrowing enterprise.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A direct loan between two businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A loan from a third party but secured by the financing of an affiliated party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial transactions are similar in nature.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_dinh_thanh_vien_ban_lanh_dao_hoac_co_quyen_kiem_soat_doanh_nghiep_khac\"><\/span><b>A business appoints members of the board of directors or has control over another business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the criteria for identifying related-party transactions is based on management and operational authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A business appoints a member of the executive board or takes control of another business if:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The number of appointed members exceeds 50% of the total number of board members of the other company.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Or:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A member appointed by the first enterprise has the authority to decide on the financial or operational policies of the second enterprise.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This shows that affiliated relationships can exist even without direct ownership of capital.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_cung_chiu_su_kiem_soat_boi_mot_ben_thu_ba\"><\/span><b>Both businesses are controlled by a third party.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Two businesses are considered to be related if:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are also more than 50% members on the board of directors appointed by a third party.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Or:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There may also be a member of the board of directors with the authority to make decisions on financial policy or business operations, designated by a third party.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a case of alliance based on shared control.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_thong_qua_quan_he_gia_dinh\"><\/span><b>Control through family relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Family relationships are also a basis for determining cases of related-party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Two businesses can be considered related if they are managed or controlled in terms of personnel, finance, and business operations by individuals who are related:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Couple.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biological parents, adoptive parents, stepfather, stepmother.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parents-in-law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biological children, adopted children, and children from a previous marriage of either spouse.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Daughter-in-law, son-in-law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Siblings from the same parents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Siblings who share the same father but different mothers, or the same mother but different fathers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Brother-in-law, younger brother-in-law, sister-in-law, younger sister-in-law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Grandparents on both sides of the family.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Grandchildren, great-grandchildren.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aunts, uncles, and nieces\/nephews.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses often overlook this group of cases when only checking capital contribution records.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\"><\/span><b>Relationship between head office and permanent establishment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The next case involves the relationship between:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Head office and permanent establishment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Permanent establishments of the same foreign organization or individual.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a common type of relationship in businesses with foreign ownership.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_kiem_soat_doanh_nghiep_thong_qua_von_gop_hoac_truc_tiep_dieu_hanh\"><\/span><b>Individuals control businesses through capital contributions or direct management.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An individual can form an association if:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having contributed capital to the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directly involved in managing the business.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This case expands the scope of defining affiliated relationships, not limiting them solely to business-to-business relationships.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chiu_su_dieu_hanh_kiem_soat_hoac_quyet_dinh_tren_thuc_te\"><\/span><b>Businesses are subject to actual management, control, or decision-making.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the key considerations in related-party transactions is determining actual control.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are considered to be related if:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Under management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Under control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to the de facto decision-making power over the business operations of other enterprises.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation also includes branches that independently account for and are responsible for declaring and paying corporate income tax.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_chuyen_nhuong_von_hoac_vay_cho_vay_voi_ca_nhan_lien_quan\"><\/span><b>Capital transfer or borrowing\/lending transactions with related individuals.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are determined to have an affiliated relationship if the following occurs:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer or receive the transfer of at least 25% of the owner&#039;s capital contribution during the tax period.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Or:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrowing or lending at least 10% of the owner&#039;s equity at the time of the transaction during the tax period.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The parties involved in the transaction include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals who manage and control businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals belonging to the family relationship group are defined in case number 7.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_giua_to_chuc_tin_dung_va_doanh_nghiep_lien_quan\"><\/span><b>Relationship between credit institutions and related businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The last case applies to the finance and banking sector.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accordingly, the credit institution has an affiliated relationship with:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subsidiary company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company is in control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliated company.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The determination is based on the provisions of the Law on Credit Institutions and its amendments, supplements, or replacements.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_thuoc_mot_trong_cac_truong_hop_giao_dich_lien_ket\"><\/span><b>What should a business do if it falls under one of the following related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a business identifies a related-party transaction as falling under one of the categories, it needs to proactively review the relationships involved, assess its declaration obligations, and comply with tax management regulations for related-party transactions. If the business lacks a specialized department or requires in-depth assessment of compliance risks, 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-giao-dich-lien-ket\/\">related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This solution helps businesses determine the correct scope of application, handling methods, and minimize errors during implementation.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_quan_he_so_huu_va_kiem_soat\"><\/span><b>Review of ownership and control relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to check:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital contribution ratio.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of shareholders and capital contributors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manager, executive.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The right to make decisions on financial and business policies.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_cac_giao_dich_phat_sinh\"><\/span><b>Check the transactions that have occurred.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The transactions that need to be reviewed include:<\/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 goods and services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho vay, vay v\u1ed1n. M\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Guarantee.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital transfer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other financial transactions.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_va_thuc_hien_nghia_vu_ke_khai\"><\/span><b>Prepare the necessary documents and fulfill your declaration obligations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to ensure:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the correct relationship.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare all information fully as required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep supporting documents on file for future reference.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides correctly identifying related-party transactions, businesses need to pay attention to the obligation to prepare and maintain records as required by regulations. Records determining transfer pricing are crucial documents that help businesses demonstrate the appropriateness of transactions between related parties. Therefore, businesses can consider the following approach. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/\">hire someone to prepare related party transaction documents.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To ensure that the dossier is fully prepared, meets all requirements, and complies with current regulations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_xac_dinh_cac_truong_hop_giao_dich_lien_ket_2026\"><\/span><b>Important considerations when identifying related-party transactions in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4455\" aria-describedby=\"caption-attachment-4455\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4455\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-xac-dinh-cac-truong-hop-giao-dich-lien-ket-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4455\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When reviewing related-party transactions, businesses should note the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It&#039;s not just about the percentage of capital contribution; the actual control must also be considered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Connections can arise through personal or family relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial transactions such as loans and guarantees require careful scrutiny of their terms and conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to reviewing ownership, control, and related-party transactions, businesses need to properly declare related-party transactions in their tax return. Incomplete declarations or misidentification of related-party transactions can lead to risks during tax audits and inspections. Therefore, businesses should be aware of this. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-ke-khai-giao-dich-lien-ket\/\">How to declare related-party transactions<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To ensure that the declarations are made accurately and completely in accordance with regulations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately identifying related-party transactions is a crucial step in helping businesses comply with tax regulations and mitigate risks during operations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 v\u1ed1n g\u00f3p, quy\u1ec1n ki\u1ec3m so\u00e1t, quan h\u1ec7 t\u00e0i ch\u00ednh, quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should proactively review emerging relationships to accurately determine their reporting and documentation obligations and ensure compliance with regulations on related-party transactions in 2026.<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review 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;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_truong_hop_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about Related Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bao_nhieu_truong_hop_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>C\u00f3 bao nhi\u00eau tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00f3 12 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_huu_bao_nhieu_von_thi_duoc_xem_la_co_quan_he_lien_ket\"><\/span><b>What capital ownership level is considered to constitute an affiliated relationship?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. Related parties can still arise if a business has the right to manage, control, or make decisions regarding the business operations of another business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_doanh_nghiep_khong_so_huu_von_cua_nhau_co_duoc_xem_la_co_quan_he_lien_ket_khong\"><\/span><b>Can two businesses that do not own capital from each other be considered related?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. An affiliated relationship does not necessarily have to arise from one business owning capital in another. Two businesses can still be considered affiliated if they are both controlled by a third party, share a common manager with the authority to make financial and business decisions, or are both under the actual control and management of the same individual or organization.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_co_the_tao_ra_quan_he_lien_ket_giua_cac_doanh_nghiep_khong\"><\/span><b>Can individuals create connections between businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. According to regulations, individuals can establish an affiliated relationship if they contribute capital to a business or directly participate in the management and control of the business. Additionally, family relationships between individuals who have control or management rights over the business can also be a basis for determining an affiliated relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_hach_toan_doc_lap_co_the_thuoc_truong_hop_giao_dich_lien_ket_khong\"><\/span><b>Can an independently accounting branch be considered a related-party transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. According to regulations, cases where a business is under the de facto management, control, or decision-making authority over the production and business activities of another business can be identified as an affiliated relationship. This regulation includes branches that independently account for and pay corporate income tax.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 v\u1ec1 v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan kh\u00e1c. Nh\u1eefng giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4452","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\/4452","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=4452"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4452\/revisions"}],"predecessor-version":[{"id":5062,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4452\/revisions\/5062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4453"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}