{"id":4743,"date":"2026-07-24T10:13:15","date_gmt":"2026-07-24T03:13:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4743"},"modified":"2026-07-24T10:13:15","modified_gmt":"2026-07-24T03:13:15","slug":"phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/","title":{"rendered":"Methods for determining the taxable value of related-party transactions: Latest regulations 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of increasingly stringent tax audits and inspections of related-party transactions, many businesses find themselves facing tax arrears, penalties, or even double taxation simply because they chose the wrong pricing method or failed to demonstrate its reasonableness. This is why more and more corporations and businesses with related-party transactions are proactively researching and applying transfer pricing methods through Advance Pricing Agreements (APAs) as a long-term tax risk management tool.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article systematizes all content related to the method of valuing related-party transactions for tax purposes according to current regulations, based on: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-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;\">, <\/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 No. 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/thong-tu-95-2026-tt-btc-huong-dan-thuc-hien-cac-hiep-dinh-thue-map-apa-tu-0172026-chi-tiet-the-nao-51306.html\" rel=\"nofollow noopener\" target=\"_blank\">Circular 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> The APA guidelines (Articles 66 to 76) help finance and tax professionals in businesses gain a complete and accurate understanding before making implementation decisions.<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_la_gi\" >What is the method for valuing related-party transactions for tax purposes?<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#03_hinh_thuc_APA_trong_quy_trinh_ap_dung_phuong_phap_dinh_gia_thue_giao_dich_lien_ket\" >03 types of APA in the process of applying the transfer pricing method.<\/a><\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Dieu_kien_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Conditions for applying the transfer pricing method for tax purposes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Tham_quyen_giai_quyet_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Jurisdiction for processing applications applying the tax valuation method for related-party transactions.<\/a><\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Quy_trinh_cac_buoc_xu_ly_de_nghi_ap_dung_phuong_phap_dinh_gia_tinh_thue\" >The process for handling requests to apply specific valuation methods for tax purposes.<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_1_Nop_ho_so_chinh_thuc\" >Step 1: Submit the official application.<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_2_Ra_soat_phan_tich_ho_so\" >Step 2: Review and analyze the documents.<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_3_Trao_doi_dam_phan_noi_dung_APA\" >Step 3: Discuss and negotiate the APA content.<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Buoc_4_Ky_ket_va_luu_hanh_APA\" >Step 4: Sign and circulate the APA<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Thoa_thuan_song_phuong_khi_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Bilateral agreements when applying the valuation method for 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Nhung_rui_ro_khien_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_bi_dung_giai_quyet\" >Risks that may cause applications for tax valuation methods to be suspended.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Loi_ich_khi_doanh_nghiep_chu_dong_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Benefits of businesses proactively applying methods for calculating the tax on related-party transactions.<\/a><\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_nen_bat_dau_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_tu_dau\" >Where should businesses begin applying the transfer pricing valuation method?<\/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\/phuong-phap-dinh-gia-tinh-thue-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\" >Frequently Asked Questions about the Taxable Valuation Method for 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_theo_co_che_APA_duoc_ap_dung_cho_doi_tuong_nao\" >Which entities are eligible for the APA (Authorized Purchase Agreement) method of valuing related-party transactions for tax purposes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Giao_dich_lien_ket_nao_du_dieu_kien_de_nghi_ap_dung_APA\" >Which related-party transactions are eligible for an APA application?<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Nen_chon_APA_don_phuong_song_phuong_hay_da_phuong\" >Should an APA be chosen that is unilateral, bilateral, or multilateral?<\/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\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Ho_so_de_nghi_ap_dung_APA_can_duoc_lap_bang_ngon_ngu_gi\" >What language should the application for APA be prepared in?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_co_duoc_tham_gia_truc_tiep_vao_qua_trinh_dam_phan_APA_song_phuong_da_phuong_khong\" >Can businesses directly participate in bilateral and multilateral APA negotiations?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_la_gi\"><\/span><b>What is the method for valuing related-party transactions for tax purposes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4744\" aria-describedby=\"caption-attachment-4744\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4744\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf 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\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4744\" class=\"wp-caption-text\">What is the method for determining the taxable value of related-party transactions?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The method for determining the taxable value of related-party transactions within the framework of an APA (Advance Pricing Agreement) is the result of a prior agreement between the taxpayer and the tax authority (or between the Vietnamese tax authority and the partner tax authority) to uniformly determine the method, price, profit margin, or profit allocation ratio applicable to related-party transactions over a defined period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, instead of letting the tax authorities assess and adjust transaction prices after tax obligations arise, which carries the risk of disputes and retroactive application, businesses have the right to proactively propose a pre-determined pricing method that is appropriate to the nature of their transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding the eligible entities for application, according to Article 66, these are organizations producing and trading goods and services, paying corporate income tax using the declaration method, and conducting transactions with related parties as defined in Article 5 of Decree No. 255\/2026\/ND-CP. This is a prerequisite: enterprises paying tax using the lump-sum method or those without related parties as defined by law will not be subject to this mechanism.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_hinh_thuc_APA_trong_quy_trinh_ap_dung_phuong_phap_dinh_gia_thue_giao_dich_lien_ket\"><\/span><b>03 types of APA in the process of applying the transfer pricing method.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4745\" aria-describedby=\"caption-attachment-4745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4745\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket.jpg\" alt=\"03 h\u00ecnh th\u1ee9c APA trong quy tr\u00ecnh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/03-hinh-thuc-APA-trong-quy-trinh-ap-dung-phuong-phap-dinh-gia-thue-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4745\" class=\"wp-caption-text\">03 types of APA in the process of applying the transfer pricing method.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all businesses apply the same form of APA. According to Section 68, there are three forms corresponding to the scope and complexity of related-party transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unilateral APA<\/b><span style=\"font-weight: 400;\">: This is an agreement signed directly between the Vietnamese tax authority and the taxpayer requesting the application of an APA, without the involvement of foreign tax authorities. This form is suitable for related-party transactions that mainly occur within the Vietnamese market or when the business does not need to eliminate the risk of double taxation abroad.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bilateral APA<\/b><span style=\"font-weight: 400;\">An APA is an agreement signed between the Vietnamese tax authority and the tax authority of a partner country, based on a tax agreement, to determine the method for determining transfer pricing for transactions falling within the scope of an APA. This form is often chosen by businesses with parent companies or related parties located abroad to ensure consistency between the two countries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Multilateral APA<\/b><span style=\"font-weight: 400;\">Similar to a bilateral APA but involving multiple partner tax authorities simultaneously, applicable to multinational corporations with extensive related-party transactions across multiple markets.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Choosing the right APA format from the outset directly impacts processing time, drafting language, and the competent authorities involved in negotiations. Therefore, this is a step that businesses need to carefully consider before submitting the official application.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Conditions for applying the transfer pricing method for tax purposes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4746\" aria-describedby=\"caption-attachment-4746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4746\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-ap-dung-phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4746\" class=\"wp-caption-text\">Conditions for applying the transfer pricing method for tax purposes.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all related-party transactions qualify for an APA application. According to Section 67, paragraph 2, a proposed transaction must simultaneously meet the following four conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The actual transaction has occurred.<\/b><span style=\"font-weight: 400;\"> This applies to transactions within the taxpayer&#039;s business operations and will continue throughout the period for which the APA is being proposed. This excludes transactions that are only in the planning stage and lack historical data for analysis.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>There is a basis for determining the nature of the transaction.<\/b><span style=\"font-weight: 400;\"> The determination of tax obligations must be based on information and data as stipulated in Articles 6 and 7 of Decree No. 255\/2026\/ND-CP, and must be based on information and data as per Clause 3, Article 31 of Law No. 108\/2025\/QH15 on Tax Administration. This requires businesses to prepare data and documents proving the functions, assets, and risks of related parties, as well as a reliable set of independent comparative data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The transaction is not subject to any tax disputes or claims.<\/b><span style=\"font-weight: 400;\"> related to that specific related-party transaction at the time of the proposal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The transaction was conducted transparently.<\/b><span style=\"font-weight: 400;\">, not for the purpose of evading or avoiding taxes or exploiting the tax agreement to gain unfair tax benefits.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In fact, the second requirement is often the biggest hurdle for many businesses, because building a suitable, independent comparative dataset requires time, in-depth financial and tax analysis expertise, and needs to be prepared well in advance of the intention to file an APA application. This is also why many businesses seek out alternative solutions.<\/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;\"> Right from the eligibility assessment stage, to determine early on the likelihood of meeting the requirements before officially submitting the application.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_giai_quyet_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Jurisdiction for processing applications applying the tax valuation method for related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 69, the jurisdiction for processing APA applications is divided according to their type:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For bilateral and multilateral APAs, the Tax Department is the lead agency responsible for receiving applications, reviewing, analyzing, and developing negotiation plans, signing, amending, extending, revoking, and canceling APAs. In cases where the APA is complex, involves multiple countries, or relates to matters under the purview of multiple government agencies, the Tax Department must report to the Ministry of Finance to seek guidance on the negotiation plan before officially engaging with the partner tax authority. The tax authority directly managing the taxpayer is responsible for inspecting and monitoring the implementation of the APA after it has been signed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For unilateral APAs, the authority to receive, review, analyze, and process the dossier is determined by the Tax Department and assigned to its subordinate units according to internal regulations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Knowing the competent authority helps businesses proactively contact and submit documents to the correct agency, avoiding wasted time due to sending them to the wrong processing agency.<\/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\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">New points in Decree 255\/2026\/ND-CP regarding related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_xu_ly_de_nghi_ap_dung_phuong_phap_dinh_gia_tinh_thue\"><\/span><b>The process for handling requests to apply specific valuation methods for tax purposes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before proceeding with the formal process, Article 70 allows taxpayers to request the tax authorities to hold a consultation meeting to discuss the scope of the transaction, pricing methods, relevant documents, information, and data. While not a mandatory procedure, this step significantly reduces the risk of businesses having to request multiple revisions or additions to their documents after formal submission.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Following the consultation phase (if any), the process for resolving the APA application is carried out in four steps:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Nop_ho_so_chinh_thuc\"><\/span><b>Step 1: Submit the official application.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 71, taxpayers must submit their request using Form No. 01\/APA-DN. The application must be prepared in Vietnamese; for bilateral and multilateral APA applications, an English translation is required, while original documents in other languages must have a Vietnamese translation (and an English translation if it is a bilateral or multilateral application). The taxpayer must sign, stamp, and bear legal responsibility for the content of the translation. If the attached documents are too large to translate completely, the business may summarize the content, explain the reasons, and specify the location and method of storage for the tax authority to access when needed.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Download Form No. 01\/APA-DN:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/drive.google.com\/file\/d\/1z4BSFehqF8dMGrgvlX0dRe3HC2DFUr8A\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Download Form 01\/APA-DN<\/span><\/strong><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the attached documents are too large to translate completely, businesses can summarize the content, explain the reasons, and specify the location and method of storage so that the tax authorities can access them when needed. Due to the complexity of the documents, language, and submission deadlines, businesses should consider this carefully. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">related party transaction documentation service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Professionalism is essential to ensure that Form 01\/APA-DN and its attached documents are fully and correctly prepared in accordance with regulations from the very first submission.\u00a0\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Ra_soat_phan_tich_ho_so\"><\/span><b>Step 2: Review and analyze the documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 72, the tax authority shall verify and compare the completeness, accuracy, legality, reasonableness, and validity of the information provided by the enterprise, as a basis for determining the appropriate method and comparison subjects. During this process, the tax authority may request the taxpayer to explain or clarify information, or apply tax management measures to verify the information. Meetings and on-site surveys at the enterprise&#039;s headquarters must be recorded in minutes. For bilateral and multilateral cases, if the partner tax authority requests additional information, the enterprise is responsible for cooperating to ensure that all parties involved in the negotiations have consistent information.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Trao_doi_dam_phan_noi_dung_APA\"><\/span><b>Step 3: Discuss and negotiate the APA content.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 74, negotiations are conducted with the taxpayer (if it is a unilateral APA) or with the partner tax authority (if it is bilateral or multilateral), through in-person meetings, telephone calls, video conferencing, or written exchanges. The results of each exchange must be recorded in writing. In certain necessary cases, and with the approval of the relevant tax authorities, a business representative may be invited to attend to directly explain issues related to their case.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_ket_va_luu_hanh_APA\"><\/span><b>Step 4: Sign and circulate the APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 76, after the parties have agreed on all the content, the final draft will be signed. The minimum content of an APA must include: the names and addresses of the participating related parties; a description of the related-party transaction within the scope of the APA; the method for determining the price used as the basis for calculating tax, along with the calculation of the price, gross profit margin, net profit margin, and profit allocation ratio (including the standard independent transaction value range if applicable); material assumptions that may affect the implementation of the APA; the responsibilities and obligations of the taxpayer and the tax authority; the effective date; and any accompanying appendices (if applicable). For unilateral APAs, the official language is Vietnamese; for bilateral and multilateral APAs, the official language is English with a Vietnamese translation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_song_phuong_khi_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Bilateral agreements when applying the valuation method for related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that are tax residents in Vietnam and wish to apply for bilateral or multilateral APAs, Article 73 stipulates:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">When submitting the formal application, businesses need to include the following additional information: an explanation of the reasons for requesting the application of a bilateral or multilateral APA; a summary of the reasons for requesting the bilateral agreement procedure; and relevant documents issued by the partner tax authority, such as notices or decisions on tax collection or adjustment of tax obligations that may lead to double taxation. After receiving all the necessary documents, the competent authority of the Tax Department will proactively contact and exchange information with the partner tax authority in accordance with the bilateral agreement procedure stipulated in the relevant tax agreement.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_khien_ho_so_ap_dung_phuong_phap_dinh_gia_tinh_thue_bi_dung_giai_quyet\"><\/span><b>Risks that may cause applications for tax valuation methods to be suspended.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all applications proceed to the signing stage. According to Article 75, the tax authority will stop processing the application if any of the following situations arise:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continuing the resolution process no longer meets the principles for applying APA as stipulated in Article 4 of the Circular.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The parties involved were unable to agree on the content of the APA before the end of the application period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Through tax management measures, the tax authorities may discover that taxpayers provide false, incomplete, or untruthful information that affects the determination of transfer pricing or APA outcomes, and that the business lacks the appropriate basis or documentation to explain or prove this.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer or partner tax authority proactively requests a halt to the processing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When one of the above cases applies, the tax authority will notify the taxpayer (for unilateral APAs) or simultaneously notify and confirm with the foreign tax authority (for bilateral or multilateral APAs). This shows that the transparency, completeness, and honesty of the documentation from the outset are crucial factors in ensuring the complete processing of the application, avoiding unnecessary costs and time for the business.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_doanh_nghiep_chu_dong_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Benefits of businesses proactively applying methods for calculating the tax on related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Overall, proactively applying the transfer pricing method through the APA mechanism brings many practical benefits to businesses that have transactions with related parties:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reduce the risk of being assessed for tax or having taxes reclaimed.<\/b><span style=\"font-weight: 400;\">Once the pricing method has been agreed upon with the tax authorities, the business has a clear legal basis to defend the prices and profit margins applied in subsequent audits and inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Increase certainty in long-term financial and tax planning.<\/b><span style=\"font-weight: 400;\">Businesses can more accurately predict their tax obligations arising from related-party transactions throughout the validity period of the APA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reduce the risk of double taxation.<\/b><span style=\"font-weight: 400;\">Particularly with bilateral and multilateral APAs, this mechanism helps to synchronize the pricing methods between Vietnam and partner countries based on the tariff agreement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Strengthening the reputation for compliance<\/b><span style=\"font-weight: 400;\">A company that proactively discloses its related-party transactions is generally viewed more favorably by regulators as well as international partners and investors.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_bat_dau_ap_dung_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_tu_dau\"><\/span><b>Where should businesses begin applying the transfer pricing valuation method?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is dealing with related parties and identifies potential risks regarding tax pricing, here are three things you should do immediately:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all existing related-party transactions to determine the appropriate scope;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully compare this with the four conditions for applying the APA in Article 67 to assess its feasibility;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Consider requesting a preliminary consultation meeting with the tax authorities before preparing the official documents, in order to save time and increase the chances of your application being processed smoothly.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Choosing the right transfer pricing valuation method from the outset not only helps businesses comply with legal regulations but is also a strategic step to protect cash flow and minimize tax disputes in the long term. If you need assistance reviewing documents, building an independent comparative data set, or consulting on choosing the appropriate APA for your business&#039;s specific transactions, please leave your information so that the MAN \u2013 Master Accountant Network&#039;s team of transfer pricing experts can contact you for a more detailed discussion.<\/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;\">In summary, the APA (Authorized Purchase Agreement) method for valuing related-party transactions is not merely an administrative procedure, but a legal tool that helps businesses proactively control tax risks instead of passively waiting for the results of audits and inspections. From correctly identifying the subject, fully verifying the four conditions in Article 67, choosing the appropriate form of unilateral, bilateral, or multilateral APA, to strictly adhering to the four-step process as outlined in Articles 70 to 76 of Decree No. 255\/2026\/ND-CP, each step requires businesses to prepare transparent, accurate data with clear legal basis.\u00a0<\/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 timely advice and support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about the Taxable Valuation Method for Related-Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_dinh_gia_tinh_thue_giao_dich_lien_ket_theo_co_che_APA_duoc_ap_dung_cho_doi_tuong_nao\"><\/span><b>Which entities are eligible for the APA (Authorized Purchase Agreement) method of valuing related-party transactions for tax purposes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 66, the entities eligible for APA are organizations producing and trading goods and services, paying corporate income tax using the declaration method, and having transactions with related parties as defined in Article 5 of Decree No. 255\/2026\/ND-CP. Enterprises paying tax using the lump-sum method or those without related parties as defined by law are not eligible.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_nao_du_dieu_kien_de_nghi_ap_dung_APA\"><\/span><b>Which related-party transactions are eligible for an APA application?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The transaction must simultaneously meet the four conditions in Article 67, paragraph 2: It must have actually occurred and continue to occur during the proposed period; there must be sufficient basis for analysis and selection of independent comparable entities; it must not be subject to any tax disputes or complaints; and it must be conducted transparently, without the aim of evading or exploiting the tax agreement.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_APA_don_phuong_song_phuong_hay_da_phuong\"><\/span><b>Should an APA be chosen that is unilateral, bilateral, or multilateral?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The choice depends on the scope of the related-party transaction. A unilateral APA is suitable when the transaction mainly occurs domestically and only requires agreement with the Vietnamese tax authorities. A bilateral APA is suitable when the business has related parties in another country and wants to avoid double taxation under the tax agreement. A multilateral APA is for related-party transactions spread across multiple countries, commonly found in multinational corporations.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_nghi_ap_dung_APA_can_duoc_lap_bang_ngon_ngu_gi\"><\/span><b>What language should the application for APA be prepared in?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 71, the documents must be prepared in Vietnamese. Bilateral and multilateral APA documents must also include an English translation; original documents in other languages must be accompanied by a Vietnamese translation (and an English translation if it is a bilateral or multilateral document), signed and stamped by the taxpayer, who is responsible for the accuracy of the translation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_tham_gia_truc_tiep_vao_qua_trinh_dam_phan_APA_song_phuong_da_phuong_khong\"><\/span><b>Can businesses directly participate in bilateral and multilateral APA negotiations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, but to a limited extent. According to Article 74, paragraph 2, if necessary and with the approval of the Tax Department and the partner tax authority, a business representative may be invited to attend to explain relevant issues, but not to directly participate in the entire negotiation process between the tax authorities.\u00a0\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng \u00edt doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00f9ng ch\u1ec9 v\u00ec l\u1ef1a ch\u1ecdn sai ho\u1eb7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4743","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\/4743","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=4743"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4743\/revisions"}],"predecessor-version":[{"id":4747,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4743\/revisions\/4747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4744"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}