{"id":4677,"date":"2026-07-17T14:56:14","date_gmt":"2026-07-17T07:56:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4677"},"modified":"2026-07-29T17:15:06","modified_gmt":"2026-07-29T10:15:06","slug":"so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/","title":{"rendered":"Comparing Decree 255\/2026 with Decree 132\/2020"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Comparing Decree 255\/2026 with Decree 132\/2020 is an urgent task that all businesses, accountants, and tax consultants need to undertake immediately, as the new document officially replaces the old regulations on tax management for related-party transactions. From the scope of application and the concept of related parties to the obligation to prepare the Country-by-Country Report, a series of contents have been adjusted and referenced consistently with the new Decree 255\/2026. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. This article provides a comprehensive and accurate summary of each change through a visual comparison table, helping businesses to promptly understand and apply the changes correctly from the outset, avoiding unnecessary risks of retroactive tax collection and penalties.<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Vi_sao_can_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_ngay_luc_nay\" >Why is it necessary to compare Decree 255\/2026 with Decree 132\/2020 right now?<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Tong_quan_hai_van_ban_truoc_khi_so_sanh_chi_tiet\" >An overview of the two texts before a detailed comparison.<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Nghi_dinh_1322020ND-CP_Nen_tang_quan_ly_thue_giao_dich_lien_ket\" >Decree 132\/2020\/ND-CP: Platform for managing tax on related-party transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_cap_nhat_theo_Luat_Quan_ly_thue_1082025QH15\" >Decree 255\/2026\/ND-CP: New legal framework, updated according to Law on Tax Administration 108\/2025\/QH15\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Bang_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_theo_tung_noi_dung\" >Comparison table of Decree 255\/2026 and Decree 132\/2020 by content<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Nguyen_tac_doi_voi_nguoi_nop_thue_va_nguyen_tac_quan_ly_kiem_tra_cua_co_quan_thue\" >Principles for taxpayers and principles of management and inspection by tax authorities.<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Khai_niem_giao_dich_lien_ket_Hiep_dinh_thue_va_cong_ty_me_toi_cao\" >The concept of related-party transactions, tax agreements, and the ultimate parent company.<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Quy_dinh_ve_to_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia\" >Regulations regarding organizations that submit the Country-by-Country Report on behalf of others.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Ho_so_quoc_gia_va_tinh_trang_khong_trao_doi_thong_tin_mot_cach_he_thong\" >National profiles and status do not exchange information systematically.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Khai_niem_cac_ben_co_quan_he_lien_ket_Diem_thay_doi_dang_chu_y_nhat\" >The concept of related parties: The most notable change.<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Truong_hop_cho_vay_bao_lanh_khong_xac_dinh_quan_he_lien_ket\" >In cases of loans or guarantees where the affiliated relationship is not established...<\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Quan_he_lien_ket_thong_qua_giao_dich_muon_cho_muon\" >Relationships formed through borrowing and lending transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Cac_tieu_chi_lien_ket_khac\" >Other linking criteria<\/a><\/li><\/ul><\/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\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Tong_hop_05_diem_moi_noi_bat_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\" >Here are 5 key new points when comparing Decree 255\/2026 with Decree 132\/2020.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Doanh_nghiep_can_chuan_bi_gi_sau_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\" >What preparations do businesses need to make after comparing Decree 255\/2026 with Decree 132\/2020?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/so-sanh-nghi-dinh-255-2026-voi-nghi-dinh-132-2020\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_ngay_luc_nay\"><\/span><b>Why is it necessary to compare Decree 255\/2026 with Decree 132\/2020 right now?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4679\" aria-describedby=\"caption-attachment-4679\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4679\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020.jpg\" alt=\"V\u00ec sao c\u1ea7n so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-so-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4679\" class=\"wp-caption-text\">Why is it necessary to compare Decree 255\/2026 with Decree 132\/2020?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax management for related-party transactions is a highly technical field, directly involving declaration obligations, determination of deductible expenses, and the risk of tax arrears and penalties if businesses apply regulations incorrectly. When Decree 255\/2026\/ND-CP officially replaced Decree 132\/2020\/ND-CP, a series of concepts, criteria, and management principles were adjusted to align with Law No. 108\/2025\/QH15 on Tax Administration and other recently issued tax laws.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Comparing Decree 255\/2026 with Decree 132\/2020 therefore becomes a mandatory step for:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that engage in related-party transactions, especially foreign-invested enterprises (FDI) and multinational corporations operating in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company&#039;s accounting, tax, and legal departments need to update their internal procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax firms, auditors, and lawyers regularly advise clients on transfer pricing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authorities and researchers who update tax laws and policies.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following sections of this article will delve into specific details, helping businesses gain a comprehensive understanding when comparing these two documents.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_hai_van_ban_truoc_khi_so_sanh_chi_tiet\"><\/span><b>An overview of the two texts before a detailed comparison.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into the detailed comparison table, let&#039;s briefly review the context and direction of each document. This will provide a foundation for understanding the reasons behind the changes presented later:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_Nen_tang_quan_ly_thue_giao_dich_lien_ket\"><\/span><b>Decree 132\/2020\/ND-CP: Platform for managing tax on related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP has historically been the document regulating the principles, methods, and procedures for determining the factors forming the price of related-party transactions, as well as the rights and obligations of taxpayers in determining and declaring prices. This document specifically lists the levels of tax authorities with management authority, including the General Department of Taxation, the Tax Department, and the Tax Sub-department, and also provides detailed regulations on many fundamental concepts such as related-party transactions, tax agreements, ultimate parent companies, and related parties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_Khung_phap_ly_moi_cap_nhat_theo_Luat_Quan_ly_thue_1082025QH15\"><\/span><b>Decree 255\/2026\/ND-CP: New legal framework, updated according to Law on Tax Administration 108\/2025\/QH15\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Meanwhile, <\/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\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> The Decree provides more specific and systematic regulations on tax management principles, related parties, comparative analysis, pricing methods, determination of deductible expenses, declaration and documentation of related-party transactions, and country-by-country profit reporting. The biggest difference is that many concepts are no longer explained directly in the Decree but are referred to in other currently effective legal documents, ensuring consistency throughout the entire tax legal system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the key point that anyone comparing Decree 255\/2026 with Decree 132\/2020 needs to note: the new document&#039;s approach leans towards referencing and systematizing, rather than independent regulation as before.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020_theo_tung_noi_dung\"><\/span><b>Comparison table of Decree 255\/2026 and Decree 132\/2020 by content<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4780\" aria-describedby=\"caption-attachment-4780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4780\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255-va-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4780\" class=\"wp-caption-text\">Comparison of Decree 255\/2026 and Decree 132\/2020<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is a detailed comparison table, structured according to specific criteria, to help businesses easily look up applicable regulations when needed.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Comparison table of Decree 255\/2026 and Decree 132\/2020 regarding scope of application.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132\/2020\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>New regulations in Decree 255\/2026\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Notable new features\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Scope of adjustment<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regulations specify the principles, methods, and procedures for determining the factors that form the price of related-party transactions; and the rights and obligations of taxpayers in price determination and declaration.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">More specific regulations on tax management principles, related parties, comparative analysis, pricing methods, determination of deductible expenses, declaration and documentation of related-party transactions, and country-by-country profit reporting.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clarify and fully systematize the tax management contents for related-party transactions; emphasize the obligation to declare and document the determination of transfer pricing.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">List the tax authorities, including the General Department of Taxation, the Provincial Tax Department, and the District Tax Office.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The only general regulation is the Tax Authority.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The specific levels of tax authorities are no longer listed, in accordance with the current organizational structure and regulations.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It can be seen that a comparison of Decree 255\/2026 with Decree 132\/2020 reveals a trend towards streamlining and generalizing regulations on the scope of application, instead of listing details as before.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_doi_voi_nguoi_nop_thue_va_nguyen_tac_quan_ly_kiem_tra_cua_co_quan_thue\"><\/span><b>Principles for taxpayers and principles of management and inspection by tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having understood the scope of regulation and the subjects of application, the next step in comparing Decree 255\/2026 with Decree 132\/2020 is to consider two core groups of principles:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Principles that taxpayers must adhere to.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And these are the principles that tax authorities apply when managing and inspecting.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This content directly impacts how businesses determine their tax obligations, as well as how tax authorities conduct subsequent reviews and verifications.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of principles for taxpayers and principles for management and inspection by tax authorities between Decree 255\/2026 and Decree 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 255<\/b><\/td>\n<td style=\"text-align: center;\"><b>New points to note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Principles for taxpayers<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxpayers must exclude factors that reduce their tax liability due to related-party relationships.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Continue to uphold this principle.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The basic obligations of taxpayers in determining transfer pricing remain unchanged.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Principles of management and inspection by tax authorities.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The regulations specify that tax authorities manage, inspect, and audit transactions based on the principles of independent accounting and the nature of the transactions.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This is based on the principles of tax administration and tax inspection as stipulated in the Law on Tax Administration No. 108\/2025\/QH15.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Remove the word &quot;inspection&quot; and no longer list detailed principles in the Decree; instead, refer to the Law on Tax Administration to ensure consistency.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is noteworthy that the core obligations of taxpayers remain unchanged, but the tax authority&#039;s management and inspection mechanisms have been referenced to the Tax Administration Law No. 108\/2025\/QH15 instead of being independently regulated in the Decree.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_giao_dich_lien_ket_Hiep_dinh_thue_va_cong_ty_me_toi_cao\"><\/span><b>The concept of related-party transactions, tax agreements, and the ultimate parent company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Beyond just management principles, a further comparison of Decree 255\/2026 with Decree 132\/2020 reveals significant adjustments in the presentation of concepts such as related-party transaction platforms, tax agreements, and supreme parent companies. These are terms that anyone working in the field of related-party transaction pricing needs to understand accurately, as they form the basis for determining the scope of application of the entire regulation.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of the concepts of related-party transactions, tax agreements, and supreme parent company between Decree 255\/2026 and Decree 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Old regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>New regulations\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Key new points<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept of related party transactions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">As stipulated in the section on the scope of application of the Decree.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">By including Article 4 on the definition of terms, the basic content remains unchanged.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Rearranging the order of transactions does not alter the scope of related-party transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept of a tax agreement.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A direct explanation is the agreement to avoid double taxation and prevent tax evasion signed between Vietnam and other countries and territories.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Refer to the definition in Decree 236\/2025\/ND-CP.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Switch from direct explanation to referencing existing regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept of the ultimate parent company<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Provide a detailed explanation of the ownership structure and consolidated financial reporting characteristics of the ultimate parent company.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Refer to Clause 4, Article 3 of Resolution 107\/2023\/QH15.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept should be aligned with the regulations on supplementary corporate income tax under the global anti-base erosion mechanism.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When comparing Decree 255\/2026 with Decree 132\/2020 in this conceptual group, it is clear that there is a consistent approach to legal terminology throughout the system of documents, especially in connection with the global minimum tax mechanism (Resolution 107\/2023\/QH15), a content that businesses with a parent company subject to its application need to pay particular attention to.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_to_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia\"><\/span><b>Regulations regarding organizations that submit the Country-by-Country Report on behalf of others.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4680\" aria-describedby=\"caption-attachment-4680\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4680\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4680\" class=\"wp-caption-text\">Comparing Decree 255\/2026 with Decree 132\/2020 on Country-by-Country Profit Reporting<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For multinational corporations with many members operating in multiple countries, a crucial question that always arises is:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Who is responsible for preparing and submitting the Country-by-Country Report of Profits, and where should it be submitted?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When comparing Decree 255\/2026 with Decree 132\/2020, it can be seen that this content has been significantly clarified, helping businesses correctly identify their responsibilities right from the document preparation stage.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of regulations on organizations submitting Country-by-Country Profit Reports between Decree 255\/2026 and Decree 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Old regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>New regulations\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>New features<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The organization submits the Country-by-Country Report on behalf of the organization.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is an organization authorized by the ultimate parent company to submit reports to the tax authorities.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">As a member of a multinational corporation, it is designated by the ultimate parent company to prepare and submit reports in the country or territory where that member is a tax resident.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clarify the designated entity, scope of responsibilities, and submission location for the Country-by-Country Report.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is one of the changes with significant practical implications for multinational corporations with many members operating in different countries, because the new regulations more clearly define who is responsible for preparing and submitting reports, as well as where those reports should be submitted.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/gioi-han-su-dung-bao-cao-cbcr\/\">Limitations on the use of CbCR reports.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_va_tinh_trang_khong_trao_doi_thong_tin_mot_cach_he_thong\"><\/span><b>National profiles and status do not exchange information systematically.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4681\" aria-describedby=\"caption-attachment-4681\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4681\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia.jpg\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 v\u1ec1 H\u1ed3 s\u01a1 qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/So-sanh-Nghi-dinh-255_2026-voi-Nghi-dinh-132_2020-ve-Ho-so-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4681\" class=\"wp-caption-text\">Comparing Decree 255\/2026 with Decree 132\/2020 on National Records<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides clarifying the responsibility for submitting the Country-by-Country Report, another point to consider when comparing Decree 255\/2026 with Decree 132\/2020 is the scope of information in the national file and a completely new concept related to the exchange of information between countries. This is an important legal basis for determining the obligations of enterprises in cases where the Country-by-Country Report does not reach the Vietnamese tax authorities.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of regulations on national records and the status of non-systematic information exchange between Decree 255\/2026 and Decree 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Old regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>New regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>New features<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">National profile<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This includes information about related-party transactions, policies, and pricing methods used by the taxpayer.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This information is identified as belonging to a taxpayer in Vietnam.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Adding the phrase &quot;in Vietnam&quot; clarifies the scope of information that must be included in the National File.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The situation of not exchanging information systematically.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is no specific concept yet.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept of cases where a country or territory temporarily suspends or continuously fails to exchange Country-by-Country Profit Reporting is added, resulting in the Vietnamese tax authorities not receiving the reports.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">New terminology has been added to establish the basis for defining obligations related to the Country-by-Country Report.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The addition of the concept of &quot;systematic information exchange&quot; is a completely new point compared to Decree 132\/2020\/ND-CP, creating a clear legal basis for cases where Vietnamese tax authorities do not receive the Country-by-Country Profit Report because the partner country does not exchange information.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_cac_ben_co_quan_he_lien_ket_Diem_thay_doi_dang_chu_y_nhat\"><\/span><b>The concept of related parties: The most notable change.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the overall comparison of Decree 255\/2026 with Decree 132\/2020, this can be considered the most fundamental change, because the concept of related parties is the basic basis for determining whether a transaction falls within the scope of transfer pricing regulations. Any change in this concept will have a ripple effect on all declaration and documentation obligations of enterprises.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of the concept of related parties between Decree 255 and Decree 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Old regulations\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>New regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>New features\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept of related parties<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The decree directly regulates two groups of relationships:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One party participates in the management, control, capital contribution, or investment of the other party, or both parties are subject to the control of another party.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Refer to Clause 17, Article 4 of the Law on Tax Administration No. 108\/2025\/QH15.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The concept is no longer redefined in the Decree, ensuring consistency with the Law on Tax Administration.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the criteria for determining affiliated relationships, the Decree also stipulates several exceptions, meaning that even if lending or guarantee transactions occur, they are not considered affiliated. When comparing Decree 255\/2026 with Decree 132\/2020 on this matter, businesses operating in the credit and debt restructuring sectors should pay particular attention to how the scope of exclusions has been expanded.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_cho_vay_bao_lanh_khong_xac_dinh_quan_he_lien_ket\"><\/span><b>In cases of loans or guarantees where the affiliated relationship is not established...<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the criteria for determining affiliated relationships, the Decree also stipulates several exceptions, meaning that even if lending or guarantee transactions occur, they are not considered affiliated. When comparing Decree 255\/2026 with Decree 132\/2020 on this matter, businesses operating in the credit and debt restructuring sectors should pay particular attention to how the scope of exclusions has been expanded.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of loan and guarantee cases without defining the related party relationship between Decree 255\/2026 and Decree 132\/2020.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Criteria<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Decree 132<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Decree 255<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>New features<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In cases of loans or guarantees where the affiliated relationship is not established...<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Excluding certain cases where the lender or guarantor is an organization operating under the Law on Credit Institutions and does not participate in management, control, capital contribution, or investment.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Continue to maintain the exclusions and add cases where the creditor or guarantor is a state-owned organization with charter capital, whose function is to buy, sell, and process debt, and which does not participate in the management, control, capital contribution, or investment of the debtor.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expanding the scope of cases where the criteria for determining affiliated relationships do not apply to lending and guarantee activities of state-owned debt resolution organizations with registered capital 100%.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_thong_qua_giao_dich_muon_cho_muon\"><\/span><b>Relationships formed through borrowing and lending transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the familiar criteria for borrowing and lending, one of the issues that businesses are most concerned about when comparing Decree 255\/2026 with Decree 132\/2020 is the expansion of the scope of defining related-party relationships to include borrowing and lending transactions. This change may require many transactions that were previously not subject to regulation to be reviewed.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Comparison of regulations on related-party relationships through borrowing and lending transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Old regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>New regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>Update Point<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Relationships formed through borrowing and lending.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The regulations only stipulate that loan and borrowing transactions must have a value at least equal to 10% of the owner&#039;s contributed capital.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Additional borrowing and lending transactions must have a value of at least 10% of the owner&#039;s contributed capital at the time the transaction occurs.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expand the scope of defining affiliated relationships to include borrowing and lending transactions with individuals who have managerial, controlling, or family relationships as defined by regulations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>See also: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-ve-moi-quan-he-lien-ket-va-ke-khai\/\">New points regarding linking and declaration relationships.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_tieu_chi_lien_ket_khac\"><\/span><b>Other linking criteria<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Essentially, the criteria remain the same:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regarding capital contributions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The right to appoint leaders and exercise control;<\/span><\/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;\">Head office and permanent establishment;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit institutions with their subsidiaries, controlling companies, and affiliated companies.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP, in general, does not contain significant changes, mainly updating the basis for referencing the current Law on Credit Institutions.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">How to calculate interest expense according to Decree 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_05_diem_moi_noi_bat_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\"><\/span><b>Here are 5 key new points when comparing Decree 255\/2026 with Decree 132\/2020.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In summary, the following five key new points can be identified when comparing Decree 255\/2026 with Decree 132\/2020:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Change from independent regulation to reference:<\/b><span style=\"font-weight: 400;\"> Many core concepts such as related parties, tax agreements, supreme parent companies, and principles of tax administration and inspection are now referenced to Law No. 108\/2025\/QH15 on Tax Administration and related documents, instead of being regulated separately as before.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expand the exclusion of related-party relationships to include lending and guarantee activities:<\/b><span style=\"font-weight: 400;\"> Add the state-owned debt resolution organization 100% with registered capital to the group of excluded entities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Add borrowing and lending transactions to the criteria for determining related-party relationships:<\/b><span style=\"font-weight: 400;\"> The scope has been expanded beyond simply regulating lending and borrowing transactions as before.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clarifying responsibilities related to the Country-by-Country Report:<\/b><span style=\"font-weight: 400;\"> Specifically define the designated entity responsible for preparing and submitting the report, as well as the submission location, and add a definition of a situation where information is not exchanged systematically.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unify the concept of the ultimate parent company with a global minimum tax mechanism:<\/b><span style=\"font-weight: 400;\"> Directly linked to Resolution 107\/2023\/QH15 on supplementary corporate income tax under the global anti-base erosion mechanism.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">Summary of new points in Decree 255\/2026\/ND-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_sau_khi_so_sanh_Nghi_dinh_2552026_voi_Nghi_dinh_1322020\"><\/span><b>What preparations do businesses need to make after comparing Decree 255\/2026 with Decree 132\/2020?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After understanding all the comparative information, the next question businesses need to answer is:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">What steps need to be taken to adapt to the new regulations in a timely manner?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To answer this question, businesses should do the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review current transfer pricing records.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review the borrowing and lending transactions to see if they involve any related parties.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Updated procedures for preparing and submitting the Country-by-Country Report.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Proactively reviewing these regulations not only helps businesses comply with the law but also significantly reduces the risk of being subject to tax arrears or administrative penalties due to the incorrect application of outdated regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business lacks sufficient internal resources to independently review all records and transactions according to the new regulations, it may consider using a third-party service. <\/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;\"> Seeking support from specialized and experienced units like MAN \u2013 Master Accountant Network to accurately verify each detail, thereby developing a compliance plan tailored to the company&#039;s operational realities.\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;\">When Decree 255\/2026\/ND-CP officially comes into effect, businesses will not have much time to delay updating. Proactively reviewing and comparing each item with the comparison table above will help businesses, accountants, and consulting organizations avoid unnecessary errors and better prepare for upcoming related-party transaction declarations and documentation.<\/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> <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>","protected":false},"excerpt":{"rendered":"<p>So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026 v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020 l\u00e0 vi\u1ec7c l\u00e0m c\u1ea5p thi\u1ebft m\u00e0 m\u1ecdi doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n ngay khi v\u0103n b\u1ea3n m\u1edbi ch\u00ednh th\u1ee9c thay th\u1ebf quy \u0111\u1ecbnh c\u0169 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft. T\u1eeb ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, kh\u00e1i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4780,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4677","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=4677"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4677\/revisions"}],"predecessor-version":[{"id":4782,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4677\/revisions\/4782"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4780"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}