{"id":4577,"date":"2026-07-31T15:03:31","date_gmt":"2026-07-31T08:03:31","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4577"},"modified":"2026-07-31T15:04:02","modified_gmt":"2026-07-31T08:04:02","slug":"doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/","title":{"rendered":"What constitutes a business with related-party transactions? Updated regulations from Decree 255\/2026."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses with related-party transactions require special attention when settling corporate income tax, because correctly identifying the status of related-party transactions is the basis for declaring, determining the transfer pricing, and preparing documentation in accordance with tax management laws. In reality, many businesses only focus on... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-gia-giao-dich-lien-ket\/\">Determine the transfer pricing<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> However, they often skip the step of reviewing whether their business falls under the category of related-party transactions. This can lead to incomplete declarations, missed obligations, or increased risks during tax audits and inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to current regulations at <\/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\">Article 5 of Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (Replacing Article 5 of Decree 132\/2020\/ND-CP), to determine whether a business has related-party transactions, it is necessary to simultaneously consider the relationship between the parties and the actual transactions arising during the tax period. Only when all the conditions stipulated in the regulations are met can a business be determined to have related-party transactions. This article provides a detailed analysis of the legal basis, conditions for determination, cases of related-party relationships, and important notes to help businesses accurately identify their obligations under the new regulations.\u00a0<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_la_gi\" >What are related-party transactions in a business?<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_sao_can_xac_dinh_dung_doanh_nghiep_co_giao_dich_lien_ket\" >Why is it important to correctly identify businesses with related-party transactions?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Dieu_kien_de_doanh_nghiep_co_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >Conditions for enterprises to have related-party transactions according to Decree 255\/2026\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Diem_moi_quan_trong_can_luu_y_theo_Nghi_dinh_2552026ND-CP\" >Key new points to note according to Decree 255\/2026\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_quan_he_so_huu_von_gop_Truong_hop_1_2_3\" >Group of capital contribution relationships (Cases 1, 2, 3)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_Bao_Lanh_Cho_Vay_Von_Truong_Hop_4\" >Loan Guarantee Group (Case 4)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_chi_dinh_nhan_su_quan_ly_va_dieu_hanh_Truong_hop_5_6\" >Personnel, management and operational designation group (Cases 5, 6)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_quan_he_gia_dinh_huyet_thong_Truong_hop_7\" >Family and blood relationship group (Case 7)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_tru_so_chinh_co_so_thuong_tru_Truong_hop_8\" >Head office\/permanent establishment group (Case 8)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_ca_nhan_kiem_soat_doanh_nghiep_Truong_hop_9_10\" >Group of individuals controlling the business (Cases 9, 10)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhom_phat_sinh_giao_dich_chuyen_nhuong_von_vay_va_cho_vay_dac_thu_Truong_hop_11\" >Group of transactions involving capital transfers, borrowing, and specific lending activities (Case 11)<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Luu_y_quan_trong_doanh_nghiep_hay_nham_lan\" >Important note: A common mistake businesses make.<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_lien_ket_bao_gom_nhung_loai_giao_dich_nao\" >What types of transactions are included in related-party transactions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\" >How to identify businesses with 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Xac_dinh_quan_he_lien_ket\" >Identify the relationship<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Xac_dinh_co_phat_sinh_giao_dich_trong_ky_tinh_thue\" >Determine whether transactions occurred during the tax period.<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_thuc_te_truong_hop_doanh_nghiep_giao_dich_lien_ket\" >A real-world example of a business engaging in 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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_1_Muon_hoi_truong_giua_cong_ty_me_va_cong_ty_con\" >Example 1: Borrowing a meeting room between a parent company and a subsidiary company.<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_2_Doanh_nghiep_muon_tien_giam_doc_vuot_nguong_quy_dinh\" >Example 2: A company borrows money from its director exceeding the permitted limit.<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vi_du_3_Nhieu_khoan_vay_nho_le_nhung_cong_don_dat_nguong\" >Example 3: Many small loans that, when combined, reach a threshold.<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_khi_xac_dinh_co_giao_dich_lien_ket\" >What should businesses do when they identify related-party transactions?<\/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\/doanh-nghiep-co-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\/doanh-nghiep-co-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\/doanh-nghiep-co-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_co_giao_dich_lien_ket\" >Frequently Asked Questions about Businesses with 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\/doanh-nghiep-co-giao-dich-lien-ket\/#Vay_tien_cua_co_dong_co_phai_la_giao_dich_lien_ket_khong\" >Is borrowing money from shareholders considered a related-party transaction?<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Thue_nha_mua_hang_hoa_cua_Giam_doc_co_phai_la_giao_dich_lien_ket_khong\" >Are renting a house or purchasing goods from the Director considered related-party transactions?<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Giao_dich_thu_ho_chi_ho_giua_cac_ben_lien_ket_co_tinh_la_giao_dich_lien_ket_khong\" >Are collection and payment transactions between related parties considered related-party transactions?<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Nhieu_khoan_vay_nho_le_moi_lan_chua_dat_nguong_quy_dinh_co_duoc_coi_la_giao_dich_lien_ket_khong\" >Are multiple small loans, each not exceeding the stipulated threshold, considered related-party transactions?<\/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\/doanh-nghiep-co-giao-dich-lien-ket\/#Co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_trong_ky_tinh_thue_thi_co_duoc_xem_la_doanh_nghiep_co_giao_dich_lien_ket_khong\" >If a business has related-party transactions but no transactions occur during the tax period, is it still considered to have related-party transactions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-giao-dich-lien-ket\/#Doanh_nghiep_cho_mot_to_chuc_Nha_nuoc_so_huu_100_von_vay_von_voi_chuc_nang_mua_ban_xu_ly_no_thi_co_phai_la_quan_he_lien_ket_khong\" >If a business lends capital to a state-owned organization with the function of buying, selling, and managing debt, is that considered a related-party relationship?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_la_gi\"><\/span><b>What are related-party transactions in a business?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4867\" aria-describedby=\"caption-attachment-4867\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4867\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-la-gi-2.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-la-gi-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-la-gi-2-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-la-gi-2-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-la-gi-2-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-co-giao-dich-lien-ket-la-gi-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4867\" class=\"wp-caption-text\">What are related-party transactions in a business?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to current legal regulations, a business has <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">affiliate transactions<\/span><\/a><span style=\"font-weight: 400;\"> When a business engages in transactions with related parties during a tax period. In other words, to determine whether A and B are related businesses, two conditions must be met simultaneously:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly: A and B have a linked relationship as stipulated in Article 5 of Decree 132\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly: During the tax period, A and B had transactions with each other (buying and selling, borrowing, renting, sharing resources, etc.).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Only when both of these conditions coexist can a business be officially identified as having related-party transactions. If there is only a related-party relationship without any transactions occurring during the tax period, or conversely, if there are transactions but the two parties are not related parties, then that business is not required to declare these transactions. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/\">Related Party Transaction Appendix<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_xac_dinh_dung_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Why is it important to correctly identify businesses with related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately determining whether a business has related-party transactions is not only a matter of accounting technique, but also directly affects the business&#039;s declaration and tax obligations. Once identified as having related-party transactions, the business must declare information about the related-party relationship and related-party transactions, and prepare accordingly. <\/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\/\">related-party transaction pricing documentation<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To demonstrate that the transaction prices between related parties are established according to the arm&#039;s length principle.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A common misconception among many small and medium-sized enterprises (SMEs) is that only large corporations or foreign-invested businesses have related-party transactions. In reality, any business with individual shareholders that lends money or <\/span><b>loan<\/b><span style=\"font-weight: 400;\"> If capital exceeds the prescribed limit, or if family members jointly manage two different legal entities, the business may unknowingly fall under the category of a related-party transaction company.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_doanh_nghiep_co_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Conditions for enterprises to have related-party transactions according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4868\" aria-describedby=\"caption-attachment-4868\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4868\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-de-doanh-nghiep-co-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4868\" class=\"wp-caption-text\">Conditions for businesses to have related-party transactions according to Decree 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Article 5 of Decree 255\/2026\/ND-CP stipulates the cases in which related parties are identified. When an enterprise falls into one of these cases and has transactions with a related party during the tax period, it is determined to be an enterprise with related-party transactions. The specific cases are listed below:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of conditions for businesses to have related-party transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Affiliated Parties<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 enterprise directly or indirectly holds at least 25% of the capital contribution of the owner of the other enterprise.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Both businesses have at least 25% of owner&#039;s equity held directly or indirectly by a third party.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 enterprise is the largest shareholder in terms of owner&#039;s equity and directly or indirectly holds at least 10% of the total shares of the other enterprise.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">One enterprise guarantees or lends capital to another enterprise in any form equal to at least 25% of the owner&#039;s equity of the borrowing enterprise and accounts for over 50% of the total value of medium and long-term debts (item 330 on the Financial Statement) of the borrowing enterprise.\u00a0<\/span><\/p>\n<p><b>New features:<\/b><span style=\"font-weight: 400;\"> This does not apply to cases where the creditor or guarantor is a state-owned organization with the function of buying, selling, and handling debt, but does not directly or indirectly participate in the management, control, capital contribution, or investment in the debtor or the guaranteed enterprise.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">One business appoints a member of the executive board to manage or control another business.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Two companies that both have more than 50% members on their board of directors\/both have one member on their board of directors with the authority to decide on financial and business policies, appointed by a third party.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 businesses are run or controlled by individuals with family relationships (spouses, parents and children, siblings, etc.).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Two business establishments that have a head office-permanent establishment relationship\/are both permanent establishments of a foreign organization or individual.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">These businesses are controlled by a single individual through capital contribution or direct management.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In other cases, the business is subject to the management, control, and decision-making power of the other business regarding its production and business activities.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses that engage in capital transfer transactions of 25% or higher, or borrow or lend, <\/span><b>borrow, lend<\/b><span style=\"font-weight: 400;\"> From 10%, the owner&#039;s equity contribution is at least equal to that of an individual who manages or controls the business, or a relative of that individual.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_quan_trong_can_luu_y_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Key new points to note according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compared to Decree 132\/2020\/ND-CP, Article 5 of Decree 255\/2026\/ND-CP has two notable additions directly related to determining the relationship between related parties:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Adding to the relationship that arises through &quot;borrowing and lending&quot;\u201c<\/b><span style=\"font-weight: 400;\"> In addition to the previously existing &quot;lending and borrowing&quot; relationship, a business that engages in lending or borrowing transactions involving at least 10% of the owner&#039;s contributed capital at the time of the transaction during the tax period with an individual managing or controlling the business, or with an individual belonging to one of the family relationships as stipulated, is also considered to have an affiliated relationship.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Add cases for excluding related relationships.<\/b><span style=\"font-weight: 400;\"> Regarding guarantee and lending activities: creditors and guarantors that are state-owned organizations with the function of buying, selling, and handling debt will not be considered to have an affiliated relationship if they do not directly or indirectly participate in the management, control, capital contribution, or investment in the debtor enterprise or the guaranteed enterprise.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_so_huu_von_gop_Truong_hop_1_2_3\"><\/span><b>Group of capital contribution relationships (Cases 1, 2, 3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most common group when determining whether a business has related-party transactions. If one business directly or indirectly holds 25% or more of the other business&#039;s equity, the two are considered related. Similarly, if both businesses are jointly owned by a third party with at least 25% of its capital, or if one business is the largest shareholder and holds at least 10% of the other business&#039;s shares, the relationship is also established.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_Bao_Lanh_Cho_Vay_Von_Truong_Hop_4\"><\/span><b>Loan Guarantee Group (Case 4)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most frequently overlooked case. If one business guarantees or lends capital to another business in any form, with a minimum value equal to 25% of the borrower&#039;s equity capital, and simultaneously accounts for over 50% of the total value of the borrower&#039;s medium and long-term debts, these two businesses are identified as related parties. This regulation applies to loans from third parties secured by the related party&#039;s financial resources and financial transactions of a similar nature.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>New features:<\/b><span style=\"font-weight: 400;\"> Decree 255\/2026\/ND-CP adds an exclusion clause for creditors and guarantors that are state-owned organizations with charter capital, whose functions include buying, selling, and handling debt, and which do not directly or indirectly participate in the management, control, capital contribution, or investment in the debtor or guaranteed enterprise. If this condition is met, the relationship is not considered an affiliated relationship, even if the guarantee or loan amounts reach the aforementioned threshold.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> It is important to distinguish between loan terms in this case: medium-term (over 1 year to 5 years) and long-term (over 5 years).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chi_dinh_nhan_su_quan_ly_va_dieu_hanh_Truong_hop_5_6\"><\/span><b>Personnel, management and operational designation group (Cases 5, 6)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An entity that appoints a member of the executive board or controlling entity of another entity constitutes an affiliated entity if the number of appointed members exceeds 50% of the total number of executive board members of the other entity, or if even one appointed member has the authority to decide on the financial policies or business operations of that entity. Similarly, if two entities both have more than 50% of executive board members, or both have a executive board member with the authority to decide on financial policies or business operations appointed by the same third party, the two entities are also considered affiliated entities.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_quan_he_gia_dinh_huyet_thong_Truong_hop_7\"><\/span><b>Family and blood relationship group (Case 7)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most easily overlooked group of relationships by businesses due to its informal nature, yet it is very common in family business models in Vietnam. Two businesses are managed or controlled in terms of personnel, finance, and business operations by individuals who are related:\u00a0<\/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, parents-in-law;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biological children, adopted children, stepchildren of the spouse, daughters-in-law, sons-in-law;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Siblings with the same parents, half-siblings with the same father, half-siblings with the same mother, and corresponding in-law relationships;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">paternal grandparents, maternal grandparents;<\/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;\">If two businesses belonging to the same family are engaging in buying, selling, or borrowing transactions with each other, this almost certainly constitutes a case of related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tru_so_chinh_co_so_thuong_tru_Truong_hop_8\"><\/span><b>Head office\/permanent establishment group (Case 8)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Two business establishments that have a head office and permanent establishment relationship, or are both permanent establishments of a foreign organization or individual, are also defined as affiliated parties under this regulation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_ca_nhan_kiem_soat_doanh_nghiep_Truong_hop_9_10\"><\/span><b>Group of individuals controlling the business (Cases 9, 10)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses controlled by an individual, either through that individual&#039;s capital contribution to the business or through direct participation in its management, are also considered to be affiliated businesses.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, the law also includes a comprehensive provision:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other cases where a business is under the de facto management, control, and decision-making authority over the production and business activities of another business, even if not falling under the specific criteria mentioned above, are still considered related-party relationships.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_phat_sinh_giao_dich_chuyen_nhuong_von_vay_va_cho_vay_dac_thu_Truong_hop_11\"><\/span><b>Group of transactions involving capital transfers, borrowing, and specific lending activities (Case 11)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses that engage in transactions involving the transfer or acquisition of capital contributions with a minimum ratio of 25% of owner&#039;s equity during the tax period, or in borrowing or lending transactions, <\/span><b>borrow, lend<\/b><span style=\"font-weight: 400;\"> A minimum of 10% owner&#039;s equity at the time of the transaction, with the individual managing or controlling the business, or with individuals related to the family relationships mentioned in case 7, is also determined to be an affiliated relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_doanh_nghiep_hay_nham_lan\"><\/span><b>Important note: A common mistake businesses make.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, after providing consulting support to numerous businesses, MAN \u2013 Master Accountant Network has identified two situations that frequently cause businesses to be confused when determining whether they have related-party transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Renting a house, renting a car, or purchasing goods from the Director: These are not transactions that create an affiliation based on capital contribution or loan criteria.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrowing or lending money from directors, shareholders, contributing members, or related individuals with a value of 10% or more of the charter capital constitutes an affiliated relationship, and if a corresponding transaction occurs, the enterprise will be identified as an enterprise with related-party transactions.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Learn more:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\">Declare related-party transactions involving loans to the director.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_bao_gom_nhung_loai_giao_dich_nao\"><\/span><b>What types of transactions are included in related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After identifying the related party relationship, the next step in concluding whether a business has related-party transactions is to check whether, during the tax period, the business has had any transactions falling into the following categories with related parties:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, selling, exchanging, renting, leasing, borrowing, lending, transferring, assigning goods, and providing services between related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrowing, lending, financial services, financial guarantees, and other financial instruments arising between related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, selling, exchanging, leasing, renting, borrowing, lending, transferring, assigning tangible and intangible assets, and agreements for the purchase and shared use of resources such as assets, capital, labor, and cost sharing between affiliated parties.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Transactions arising between related parties are all classified as related-party transactions, except for transactions involving collection or disbursement on behalf of others. This is an important basis for businesses to accurately review and avoid overlooking seemingly small transactions that are still subject to declaration.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>How to identify businesses with related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4869\" aria-describedby=\"caption-attachment-4869\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4869\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cach-xac-dinh-doanh-nghiep-co-giao-dich-lien-ket-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4869\" class=\"wp-caption-text\">How to identify businesses with related-party transactions<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure the review process is systematic and thorough, businesses should implement the following:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quan_he_lien_ket\"><\/span><b>Identify the relationship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to review the entire ownership structure (capital contribution ratios, shares), guarantees or loans, management personnel structure, as well as family relationships between individuals holding executive and controlling roles in related legal entities. Compare this with the 11 cases outlined in Article 5 of Decree 132\/2020\/ND-CP above to determine whether any related-party relationships exist.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_co_phat_sinh_giao_dich_trong_ky_tinh_thue\"><\/span><b>Determine whether transactions occurred during the tax period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After identifying the related parties, the business then reviews whether any transactions with those related parties occurred during the tax period and fall into one of the three transaction categories mentioned above.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Only when both of the above steps are confirmed will the business officially be considered a related-party transaction business and incur the corresponding declaration obligations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_truong_hop_doanh_nghiep_giao_dich_lien_ket\"><\/span><b>A real-world example of a business engaging in related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses visualize and compare these examples to real-world situations, here are three typical examples:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Muon_hoi_truong_giua_cong_ty_me_va_cong_ty_con\"><\/span><b>Example 1: Borrowing a meeting room between a parent company and a subsidiary company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company A is a subsidiary of Company B. On May 8, 2026, Company A borrowed Company B&#039;s hall to hold an event. This is identified as a related-party transaction, arising from the shared use of resources, even though there is no direct cash flow for the use of this hall.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Doanh_nghiep_muon_tien_giam_doc_vuot_nguong_quy_dinh\"><\/span><b>Example 2: A company borrows money from its director exceeding the permitted limit.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company C borrowed money from the company&#039;s director at a rate exceeding 10% of the owner&#039;s contributed capital. This is identified as a related-party transaction according to Decree 255\/2026\/ND-CP (which clarifies the form of borrowing and lending), because the nature of the borrowing in this case is essentially an interest-free loan between the enterprise and the individual in charge.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_3_Nhieu_khoan_vay_nho_le_nhung_cong_don_dat_nguong\"><\/span><b>Example 3: Many small loans that, when combined, reach a threshold.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company C borrows money from Company D, divided into several separate loans. While each individual loan may not meet the threshold to be classified as a related-party transaction, if the total outstanding balance of all loans from Company D during the tax period reaches the required threshold, the company will still be considered to have a related-party transaction. This is a point that businesses need to pay special attention to in order to avoid splitting transactions to evade reporting obligations, as the overall nature of the transaction is the basis for determination, not each individual loan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_khi_xac_dinh_co_giao_dich_lien_ket\"><\/span><b>What should businesses do when they identify related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Once a business has identified related-party transactions, it should proactively take the following steps to ensure compliance and minimize risks during tax settlement and audits:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a comprehensive review of ownership structure, management personnel, and internal loans and borrowings between the enterprise and related individuals and organizations, not limited to companies within the same group, but also including the executives and their relatives.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compile a complete list of related parties and related-party transactions arising during the tax period, comparing it with the legal basis in Article 5 of Decree 132\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a complete and timely declaration of related-party transactions, including documents and evidence proving that the transaction prices between related parties were established in accordance with the arm&#039;s length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct periodic reviews for each tax period, as related-party relationships and transactions may arise or change over time (changes in capital structure, changes in management personnel, new loans, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consult with a tax expert or a related-party transaction advisory firm in complex situations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Proactively reviewing and accurately declaring information from the outset not only helps businesses comply with the law but also enables them to proactively manage internal finances and increase transparency in transactions with related parties.<\/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;\">Determining whether a business has related-party transactions must be based on the regulations in Decree 255\/2026\/ND-CP (replacing Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, effective from July 1, 2026). Accordingly, a business can only be determined to have related-party transactions when it simultaneously has a related-party relationship and transactions with the related party during the tax period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately reviewing the relationships and transactions that arise will help businesses fulfill their declaration obligations, determine transfer pricing, and comply with legal regulations, while also mitigating risks during tax audits and inspections.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For any questions or assistance, please contact your company. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" rel=\"nofollow noopener\" target=\"_blank\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/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_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about Businesses with Related Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_tien_cua_co_dong_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Is borrowing money from shareholders 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, if the loan or borrowing meets the minimum ratio of 10% equity contributed by the owner at the time the transaction occurs, and that shareholder is an individual who manages or controls the business or is related to a specified family relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nha_mua_hang_hoa_cua_Giam_doc_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Are renting a house or purchasing goods from the Director considered related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This transaction is not defined as creating a related-party relationship or related-party transaction under current regulations.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_thu_ho_chi_ho_giua_cac_ben_lien_ket_co_tinh_la_giao_dich_lien_ket_khong\"><\/span><b>Are collection and payment transactions between related parties considered related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This is the only exception that is excluded, even when arising between related parties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhieu_khoan_vay_nho_le_moi_lan_chua_dat_nguong_quy_dinh_co_duoc_coi_la_giao_dich_lien_ket_khong\"><\/span><b>Are multiple small loans, each not exceeding the stipulated threshold, considered related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, if the total outstanding balance of all loans taken out during the tax period reaches the prescribed threshold, the business will still be considered to have related-party transactions, even if each individual loan has not met the threshold.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_he_lien_ket_nhung_khong_phat_sinh_giao_dich_trong_ky_tinh_thue_thi_co_duoc_xem_la_doanh_nghiep_co_giao_dich_lien_ket_khong\"><\/span><b>If a business has related-party transactions but no transactions occur during the tax period, is it still considered to have related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are still considered to have related-party relationships, but are not required to declare related-party transactions in that tax period. According to current principles, related-party relationships and related-party transactions are two parallel elements; only when a transaction occurs does a related-party transaction become required for declaration.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_cho_mot_to_chuc_Nha_nuoc_so_huu_100_von_vay_von_voi_chuc_nang_mua_ban_xu_ly_no_thi_co_phai_la_quan_he_lien_ket_khong\"><\/span><b>If a business lends capital to a state-owned organization with the function of buying, selling, and managing debt, is that considered a related-party relationship?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, unless the organization is directly or indirectly involved in the management, control, capital contribution, or investment in the debtor or guaranteed enterprise. This is a new exclusion added in Decree 255\/2026\/ND-CP.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, b\u1edfi vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ecnh tr\u1ea1ng giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4577","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\/4577","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=4577"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4577\/revisions"}],"predecessor-version":[{"id":4870,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4577\/revisions\/4870"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4866"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}