{"id":4725,"date":"2026-07-23T14:48:21","date_gmt":"2026-07-23T07:48:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4725"},"modified":"2026-07-23T14:48:21","modified_gmt":"2026-07-23T07:48:21","slug":"thong-tu-95-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-95-2026-tt-btc\/","title":{"rendered":"Circular 95\/2026\/TT-BTC on tax management for enterprises with related-party transactions."},"content":{"rendered":"

On July 1, 2026, the Ministry of Finance officially issued the following: <\/span>Circular 95\/2026\/TT-BTC<\/a><\/span><\/strong>,<\/span><\/strong> This document provides guidance on the implementation of Double Taxation Avoidance Agreements, the Bilateral Agreement Procedure (MAP), and the Advance Pricing Agreement (APA) mechanism. It is closely monitored by foreign-invested enterprises, multinational corporations, and especially businesses with related-party transactions, as it directly impacts the determination of cross-border tax obligations in the context of ongoing changes in Vietnamese tax law.<\/span><\/p>\n

So what exactly does Circular 95\/2026\/TT-BTC stipulate? How will businesses with related-party transactions be affected when requesting the application of tax agreements, applying for MAP implementation, or negotiating APA with the tax authorities? This article will systematize the core content of Circular 95\/2026\/TT-BTC, helping you grasp the overall picture before delving into specific procedures.<\/span><\/p>\n

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