{"id":4748,"date":"2026-07-24T11:01:02","date_gmt":"2026-07-24T04:01:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4748"},"modified":"2026-07-24T11:01:34","modified_gmt":"2026-07-24T04:01:34","slug":"phuong-phap-so-sanh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/","title":{"rendered":"The method of comparing transfer pricing with independent transaction pricing will be applied from the 2026 corporate income tax period."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On June 30, 2026, the Government issued <\/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;\"> Regulations on tax management for related-party transactions of affiliated enterprises. This is an important legal document, laying the groundwork for determining the taxable value for corporate income tax (CIT) for affiliated parties, officially applicable from the 2026 CIT tax year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Among the tools for controlling intra-corporate transfer pricing, the comparative transfer pricing method is the most commonly used due to its visual nature and ability to directly compare with market data. So, in what cases is this method applied, what principles is it based on, and how is the price determined? This article will provide a detailed analysis based on the content of Decree 255\/2026\/ND-CP, helping businesses and tax professionals understand the regulations before the 2026 corporate income tax settlement period.<\/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-so-sanh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_lien_ket_la_gi\" >What is the transfer pricing comparison method?<\/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-so-sanh-gia-giao-dich-lien-ket\/#Cac_truong_hop_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >Cases where the related-party transaction price comparison method is applicable.<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_hang_hoa_tai_san_huu_hinh_co_dieu_kien_luu_thong_pho_bien_tren_thi_truong\" >Transactions involving tangible goods and assets are subject to conditions that allow for widespread circulation in the market.<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_co_gia_duoc_cong_bo_tren_san_giao_dich_hang_hoa_dich_vu\" >The transaction price is published on the commodity and services exchange.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_thanh_toan_phi_ban_quyen_khi_khai_thac_tai_san_vo_hinh\" >Transactions for payment of royalties when exploiting intangible assets.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Giao_dich_thanh_toan_lai_vay_trong_hoat_dong_vay_va_cho_vay\" >Interest payment transactions in lending and borrowing activities.<\/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-so-sanh-gia-giao-dich-lien-ket\/#Truong_hop_doanh_nghiep_thuc_hien_song_song_giao_dich_doc_lap_va_giao_dich_lien_ket\" >This applies to cases where a business conducts both independent and related-party transactions simultaneously.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Nguyen_tac_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >Principles for applying the related-party transaction price comparison method.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Nguyen_tac_loai_tru_khac_biet_trong_yeu_anh_huong_den_gia_san_pham\" >The principle of excluding material differences affecting product prices.<\/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-so-sanh-gia-giao-dich-lien-ket\/#Cac_yeu_to_dac_tinh_san_pham_va_dieu_kien_hop_dong_tac_dong_den_gia\" >Product characteristics and contract terms affect the price.<\/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-so-sanh-gia-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_trong_giao_dich_lien_ket\" >Methods for determining pricing in related-party transactions.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Dieu_chinh_theo_gia_giao_dich_doc_lap_hoac_khoang_gia_tri_giao_dich_doc_lap_chuan\" >Adjust according to the standalone trading price or standard standalone trading price range.<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Xac_dinh_gia_theo_gia_cong_bo_tren_san_giao_dich\" >Determine the price based on the price published on the exchange.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Quy_dinh_rieng_doi_voi_giao_dich_mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai\" >Specific regulations for transactions involving the purchase of machinery and equipment from affiliated parties abroad.<\/a><\/li><\/ul><\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Y_nghia_cua_ket_qua_xac_dinh_gia_giao_dich_lien_ket_doi_voi_nghia_vu_thue\" >The significance of transfer pricing results for tax obligations.<\/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\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >What steps should businesses take to properly apply the method of comparing transfer pricing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phuong_phap_so_sanh_gia_giao_dich_lien_ket\" >Frequently Asked Questions about the Affiliate Price Comparison Method<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_lien_ket_ap_dung_cho_nhung_giao_dich_nao\" >Which types of transactions are eligible for the related-party transaction price comparison method?<\/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-so-sanh-gia-giao-dich-lien-ket\/#Khac_biet_trong_yeu_anh_huong_den_gia_san_pham_gom_nhung_yeu_to_nao\" >What are the key differentiating factors affecting product prices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Neu_khong_loai_tru_duoc_khac_biet_trong_yeu_thi_co_duoc_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\" >If material differences cannot be eliminated, can the transfer pricing comparison method be applied?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Gia_giao_dich_lien_ket_duoc_xac_dinh_nhu_the_nao_sau_khi_so_sanh\" >How are transfer pricing prices determined after comparison?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-so-sanh-gia-giao-dich-lien-ket\/#Mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai_co_phai_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\" >When purchasing machinery and equipment from affiliated companies abroad, is the transfer pricing method (comparison pricing) required?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>What is the transfer pricing comparison method?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4749\" aria-describedby=\"caption-attachment-4749\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4749\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 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-so-sanh-gia-giao-dich-lien-ket-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-so-sanh-gia-giao-dich-lien-ket-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4749\" class=\"wp-caption-text\">What is the related party price comparison method?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In accordance with Decree 255\/2026\/ND-CP, the comparative transfer pricing method is a way to determine the taxable price by comparing the price of a related-party transaction (transaction between related parties) with the price of an independent transaction (transaction between unrelated parties) for products, goods, and services with similar conditions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, this method uses the independent transaction price, which is formed according to market principles and is not influenced by related-party transactions, as a reference point to determine the related-party transaction price in accordance with the independent transaction principle. Because it adheres closely to market principles, the comparative transfer pricing method is considered one of the highly reliable methods and is preferred by tax authorities when auditing and inspecting transfer pricing.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>Cases where the related-party transaction price comparison method is applicable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4750\" aria-describedby=\"caption-attachment-4750\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4750\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4750\" class=\"wp-caption-text\">Cases where the related-party transaction price comparison method is applicable.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all related-party transactions are required to use this method. Decree 255\/2026\/ND-CP clearly stipulates specific cases where taxpayers need to apply the comparative transfer pricing method to determine the taxable price.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_hang_hoa_tai_san_huu_hinh_co_dieu_kien_luu_thong_pho_bien_tren_thi_truong\"><\/span><b>Transactions involving tangible goods and assets are subject to conditions that allow for widespread circulation in the market.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first instance where the related-party transaction price comparison method is applied is when taxpayers conduct related-party transactions for each type of goods, tangible assets, or service with common market conditions and circulation. This group of transactions is easiest to find independent comparative data for, as many entities participate in the market with similar conditions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_co_gia_duoc_cong_bo_tren_san_giao_dich_hang_hoa_dich_vu\"><\/span><b>The transaction price is published on the commodity and services exchange.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For goods and services whose prices are publicly listed on domestic and international commodity and service exchanges, the related-party transaction price comparison method is also applied. Having publicly available price data makes the comparison process more transparent and objective, minimizing disputes between businesses and tax authorities.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_thanh_toan_phi_ban_quyen_khi_khai_thac_tai_san_vo_hinh\"><\/span><b>Transactions for payment of royalties when exploiting intangible assets.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The decree also stipulates the method for comparing transfer pricing applicable to royalty payments arising from the exploitation of intangible assets between related parties. This is a complex group of transactions, requiring businesses to find similar transactions for the transfer of intangible asset exploitation rights in the market to use as a basis for comparison.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_thanh_toan_lai_vay_trong_hoat_dong_vay_va_cho_vay\"><\/span><b>Interest payment transactions in lending and borrowing activities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For intercompany lending and borrowing transactions, interest payments also fall within the scope of the related-party transaction price comparison method. Interest rates on intercompany loans will be compared with interest rates on independent loans with similar terms, collateral, and credit risk levels.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_thuc_hien_song_song_giao_dich_doc_lap_va_giao_dich_lien_ket\"><\/span><b>This applies to cases where a business conducts both independent and related-party transactions simultaneously.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Finally, the related-party transaction price comparison method also applies to cases where taxpayers simultaneously conduct both independent and related-party transactions involving products with similar product characteristics and contract conditions. This is the most favorable situation for businesses, because the comparative data is internal data generated by the business itself, not obtained from a third party.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, the scope of application of this method is quite broad, encompassing most common types of transactions in the operations of related-party businesses, from buying and selling goods and assets to copyrights and interest payments.<\/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=\"Nguyen_tac_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>Principles for applying the related-party transaction price comparison method.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4751\" aria-describedby=\"caption-attachment-4751\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4751\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-so-sanh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4751\" class=\"wp-caption-text\">Principles for applying the related-party transaction price comparison method.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure accuracy and fairness in price comparison, Decree 255\/2026\/ND-CP sets out strict principles that businesses are required to comply with when applying the method of comparing related-party transaction prices.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_loai_tru_khac_biet_trong_yeu_anh_huong_den_gia_san_pham\"><\/span><b>The principle of excluding material differences affecting product prices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core principle when applying the related-party transaction price comparison method is that there must be no material differences in product characteristics and contract terms between independent and related-party transactions that affect the product price. In the event that material differences arise, the enterprise must eliminate these material differences before conducting a comparison, in order to bring the comparable entities to the same level of conditions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a point that many businesses easily overlook when preparing transfer pricing documentation: if material differences are not adjusted, the comparative results may be rejected by the tax authorities due to a lack of equivalence.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_dac_tinh_san_pham_va_dieu_kien_hop_dong_tac_dong_den_gia\"><\/span><b>Product characteristics and contract terms affect the price.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The decree specifically lists the factors considered to have a significant impact on product prices, which need to be considered when applying the transfer pricing method, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Characteristics, quality, brand, trademark of the product, and scale and volume of transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The contract terms include the supply and delivery of products; the quantity, delivery time, payment terms, and other contract conditions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The right to distribute and consume goods, services, and assets affects the economic value and market where the transaction takes place;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other factors affecting product prices include economic conditions and the operational functions of taxpayers.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thoroughly reviewing these factors helps businesses build a highly reliable comparative data set, reducing the risk of tax adjustments later when tax authorities conduct audits or inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business lacks the resources or experience to handle it itself, it can refer to other options.<\/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;\"> To receive support in reviewing and selecting the appropriate transfer pricing method for each type of transaction.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_trong_giao_dich_lien_ket\"><\/span><b>Methods for determining pricing in related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After determining the applicable case and adhering to the comparative principles, the next step is to determine the specific price using the related-party transaction price comparison method. Decree 255\/2026\/ND-CP stipulates three methods for determining prices corresponding to each group of transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_theo_gia_giao_dich_doc_lap_hoac_khoang_gia_tri_giao_dich_doc_lap_chuan\"><\/span><b>Adjust according to the standalone trading price or standard standalone trading price range.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In general, the price of products in related-party transactions will be adjusted according to the price of products in independent transactions, or according to the value within the standard independent transaction value range of independent comparable entities, as specified in Decree 255\/2026\/ND-CP. This is the most common approach when businesses have a large amount of similar independent transaction data available for comparison.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, to ensure that the documentation and comparative data meet the requirements during tax audits and inspections, businesses should also consider using...<\/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 ensures legal compliance and minimizes the risk of future tax adjustments.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_gia_theo_gia_cong_bo_tren_san_giao_dich\"><\/span><b>Determine the price based on the price published on the exchange.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For cases where product prices are published on domestic and international commodity and service exchanges, the product price in related-party transactions will be determined according to the published price at the time and under similar transaction conditions. This method minimizes subjectivity, as price data is obtained directly from publicly available and transparent sources.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_doi_voi_giao_dich_mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai\"><\/span><b>Specific regulations for transactions involving the purchase of machinery and equipment from affiliated parties abroad.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A notable point in Decree 255\/2026\/ND-CP is the specific regulation for cases where taxpayers purchase machinery and equipment from affiliated parties abroad. Accordingly, businesses must have documents and evidence proving that the purchase price of machinery and equipment adheres to the arm&#039;s length principle at the time of purchase, specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For new machinery and equipment: The comparable price is the invoice price at which the affiliated party purchased the machinery and equipment from an independent party;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For used machinery and equipment: Businesses must have original invoices and documents at the time of purchase; then, the asset value will be reassessed according to current legal regulations on the management, use, and depreciation of fixed assets.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation demonstrates the strictness of the Decree in controlling cross-border fixed asset procurement transactions between related parties \u2013 one of the channels often used for transfer pricing through declaring asset purchase prices higher than their actual value.<\/span><\/p>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-dinh-gia-tinh-thue-giao-dich-lien-ket\/\">Methods for determining the taxable value of related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_ket_qua_xac_dinh_gia_giao_dich_lien_ket_doi_voi_nghia_vu_thue\"><\/span><b>The significance of transfer pricing results for tax obligations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>One important point that businesses need to pay special attention to:<\/b><span style=\"font-weight: 400;\"> The results of determining transfer pricing using the comparative transfer pricing method are the taxable prices used for declaring and determining the amount of corporate income tax payable. However, this result must not reduce the taxpayer&#039;s tax liability to the state budget.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>This regulation clearly reflects the tax authority&#039;s stance:<\/b><span style=\"font-weight: 400;\"> The application of the comparative pricing method can only be used to adjust related-party transaction prices in accordance with market principles, and should not be exploited to optimize tax obligations in a way that is detrimental to the state budget. This is also an important legal basis for tax authorities to assess taxes or adjust taxable income upwards in cases where businesses are found to have applied the wrong method or intentionally underreported related-party transaction prices.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>What steps should businesses take to properly apply the method of comparing transfer pricing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the above analysis, it can be seen that the transfer pricing method, while common and easily accessible, requires businesses to strictly adhere to the applicable cases, the principle of excluding material differences, and the method of price determination as stipulated in Decree 255\/2026\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To prepare well for the 2026 corporate income tax settlement period, affiliated businesses should:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all related-party transactions arising during the period and identify which transactions fall within the scope of the related-party transaction price comparison method.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect complete and comparable independent transaction data, especially internal data if the business conducts both independent and related-party transactions simultaneously;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluate and eliminate significant differences in product characteristics and contract terms before comparing prices;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare complete documentation and evidence to prove independent transaction prices, especially for transactions involving the purchase of machinery and equipment from affiliated parties abroad;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly update yourself on the new regulations in Decree 255\/2026\/ND-CP to avoid the risk of tax adjustments during tax audits and inspections.<\/span><\/li>\n<\/ul>\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;\">Proactively mastering and correctly applying the method of comparing transfer pricing not only helps businesses comply with legal regulations, but also serves as an important basis for mitigating tax risks and avoiding unnecessary disputes with tax authorities, especially in the context of increasingly stringent legal frameworks regarding related-party transactions starting from the 2026 corporate income tax period.<\/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 expert 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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phuong_phap_so_sanh_gia_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about the Affiliate Price Comparison Method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_lien_ket_ap_dung_cho_nhung_giao_dich_nao\"><\/span><b>Which types of transactions are eligible for the related-party transaction price comparison method?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The related-party transaction price comparison method applies to five main transaction groups: Transactions involving goods, tangible assets, and services with common market circulation conditions; Transactions with prices published on domestic and international commodity and service exchanges; Transactions for payment of royalties for the exploitation of intangible assets; Transactions for payment of interest on loans in borrowing and lending activities; and cases where enterprises simultaneously conduct both independent and related-party transactions for similar products.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khac_biet_trong_yeu_anh_huong_den_gia_san_pham_gom_nhung_yeu_to_nao\"><\/span><b>What are the key differentiating factors affecting product prices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 255\/2026\/ND-CP, factors that significantly impact product prices when applying the related-party transaction price comparison method include: characteristics, quality, brand, trademarks, and transaction volume; terms and conditions of supply and transfer contracts; volume, transfer period, and payment terms; distribution and consumption rights of goods, services, and assets; and factors related to the economic conditions and operational functions of the taxpayer. If these differences significantly affect the price, the enterprise is required to exclude them before comparison.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_khong_loai_tru_duoc_khac_biet_trong_yeu_thi_co_duoc_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\"><\/span><b>If material differences cannot be eliminated, can the transfer pricing comparison method be applied?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The principle of the related-party transaction price comparison method is that there must be no material differences in product characteristics and contract conditions affecting the price between the independent comparable entity and the related-party transaction. Therefore, if material differences exist that the enterprise cannot eliminate, the comparative data does not qualify as comparable and cannot be used as a basis for determining the price using this method.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_giao_dich_lien_ket_duoc_xac_dinh_nhu_the_nao_sau_khi_so_sanh\"><\/span><b>How are transfer pricing prices determined after comparison?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The price of products in related-party transactions is adjusted according to the price of products in independent transactions, or according to the value within the standard independent transaction value range of comparable independent entities as stipulated in Decree 255\/2026\/ND-CP. For products with prices published on the exchange, the price is determined according to the published price at the time and under similar transaction conditions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_may_moc_thiet_bi_tu_ben_lien_ket_o_nuoc_ngoai_co_phai_ap_dung_phuong_phap_so_sanh_gia_giao_dich_lien_ket_khong\"><\/span><b>When purchasing machinery and equipment from affiliated companies abroad, is the transfer pricing method (comparison pricing) required?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. Taxpayers purchasing machinery and equipment from affiliated parties abroad must have documentation proving that the purchase price adheres to the arm&#039;s length principle at the time of purchase. For new machinery and equipment, the comparable price is the invoice price the affiliated party paid to an independent party; for used machinery and equipment, original invoices and supporting documents are required, and the asset value must be reassessed according to current regulations on the management, use, and depreciation of fixed assets.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, \u0111\u1eb7t l\u1ea1i n\u1ec1n t\u1ea3ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4748","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\/4748","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=4748"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4748\/revisions"}],"predecessor-version":[{"id":4753,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4748\/revisions\/4753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4749"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}