{"id":4823,"date":"2026-07-29T11:31:59","date_gmt":"2026-07-29T04:31:59","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4823"},"modified":"2026-07-29T11:31:59","modified_gmt":"2026-07-29T04:31:59","slug":"cong-thuc-tinh-gia-tri-doc-lap","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/","title":{"rendered":"Details of the formula for calculating the standard independent value according to Decree 255\/2026\/ND-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The formula for calculating the official standard independent value is specified in Appendix 5 issued herewith. <\/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;\">, Effective from July 1, 2026, this method uses the familiar Percentile function in Excel to determine the independent transaction range and median value. The article provides a detailed analysis of the four-step calculation process, with specific illustrative examples, and clarifies the declaration and documentation requirements for determining transfer pricing that businesses must adhere to in order to avoid risks during tax audits.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_la_gi\" >What is the formula for calculating independent values?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Nguyen_tac_chung_khi_ap_dung_cong_thuc_tinh_gia_tri_doc_lap\" >General principles when applying the independent value formula<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Ham_Percentile_Cong_cu_quan_trong_trong_cong_thuc\" >Percentile function: An important tool in formulas<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Cach_lap_vung_du_lieu_trong_Excel\" >How to create a data range in Excel<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cu_phap_ham_Percentile\" >Percentile function syntax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Huong_dan_tung_buoc_tinh_trong_cong_thuc_tinh_gia_tri_doc_lap\" >Step-by-step instructions for calculating independent values using the formula.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_1_%E2%80%93_Xac_dinh_vung_du_lieu_so_sanh_doc_lap\" >Step 1 \u2013 Identify the region of independent data for comparison.<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_2_%E2%80%93_Ap_dung_ham_Percentile_voi_tham_so_035\" >Step 2 \u2013 Apply the Percentile function with the parameter 0.35<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_3_%E2%80%93_Xac_dinh_gia_tri_trung_vi_voi_tham_so_05\" >Step 3 \u2013 Determine the median value with a parameter of 0.5<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Buoc_4_%E2%80%93_Xac_dinh_bach_phan_vi_thu_75_voi_tham_so_075\" >Step 4 \u2013 Determine the 75th percentile with parameter 0.75<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Vi_du_minh_hoa_cho_cong_thuc_tinh_gia_tri_doc_lap_theo_Nghi_dinh_2552026ND-CP\" >An example illustrating the formula for calculating independent value according to Decree 255\/2026\/ND-CP.<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Nghia_vu_cua_nguoi_nop_thue\" >Taxpayer obligations<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Vi_sao_doanh_nghiep_can_nam_vung_cong_thuc_tinh_gia_tri_doc_lap\" >Why do businesses need to master the formula for calculating independent value?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cong_thuc_tinh_gia_tri_doc_lap\" >What should businesses do to correctly apply the independent valuation formula?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-gia-tri-doc-lap\/#Cau_hoi_thuong_gap_ve_cong_thuc_tinh_gia_tri_doc_lap\" >Frequently Asked Questions about the Independent Values Formula<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Khoang_gia_tri_giao_dich_doc_lap_chuan_duoc_xac_dinh_tu_dau_den_dau\" >Where is the standard range of independent transaction values defined?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Neu_gia_giao_dich_lien_ket_nam_ngoai_khoang_gia_tri_doc_lap_chuan_thi_xu_ly_the_nao\" >What happens if the transfer pricing falls outside the standard independent value range?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Vung_du_lieu_dung_trong_cong_thuc_tinh_gia_tri_doc_lap_gom_nhung_gi\" >What data range is used in the independent value calculation formula?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_chuan_tu_0172026_ap_dung_cho_nhung_chi_tieu_nao\" >Which indicators will be included in the standard independent value calculation formula from July 1, 2026?<\/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\/cong-thuc-tinh-gia-tri-doc-lap\/#Cong_thuc_tinh_gia_tri_doc_lap_chuan_duoc_quy_dinh_o_van_ban_nao\" >In which document is the formula for calculating the standard independent value specified?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_la_gi\"><\/span><b>What is the formula for calculating independent values?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4825\" aria-describedby=\"caption-attachment-4825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4825\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-chuan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4825\" class=\"wp-caption-text\">Standard independent value calculation formula<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before going into detail about the calculation method, it&#039;s necessary to understand the nature of this concept. According to Appendix 5 issued with Decree 255\/2026\/ND-CP, the formula for calculating the standard independent value is a method for determining the standard independent transaction range and median value, implemented based on the Percentile function in Microsoft Excel.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simply put, this is a tool that helps businesses determine a reasonable value range (based on data from independent comparable entities) to compare against the price, profit margin, or profit allocation ratio in their related-party transactions. If the value of a related-party transaction falls within this standard independent range, the transaction is considered to comply with the arm&#039;s length principle.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mastering the calculation formula not only helps businesses proactively prepare documentation for determining transfer pricing, but also serves as an important basis for explaining to tax authorities when audits or inspections are required.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_khi_ap_dung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>General principles when applying the independent value formula<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The application of the calculation formula is inseparable from the arm&#039;s-length principle, the overarching foundation of the entire regulation on transfer pricing in Vietnam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Point d, Clause 1, Article 22 of the 2025 Law on Tax Administration<\/a>:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c&quot;Tax audits of related-party transaction prices for taxpayers must be conducted according to the arm&#039;s length principle and the economic nature of the activity or transaction. The tax liability must be determined in proportion to the value generated from the actual economic nature of the taxpayer&#039;s business activity or transaction.&quot;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, tax authorities will not recognize related-party transactions that do not comply with the arm&#039;s length principle if this reduces the company&#039;s tax liability.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that even if a business applies the correct independent valuation formula, if the nature of the transaction does not accurately reflect the actual economic situation, the calculation results may still be rejected by the tax authorities. Therefore, this formula should be used as a supporting tool, accompanying a thorough and honest analysis of the functions, assets, and risks of related-party transactions.<\/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 on related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ham_Percentile_Cong_cu_quan_trong_trong_cong_thuc\"><\/span><b>Percentile function: An important tool in formulas<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4826\" aria-describedby=\"caption-attachment-4826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4826\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi h\u00e0m Percentile\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-thuc-tinh-gia-tri-doc-lap-voi-ham-Percentile-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4826\" class=\"wp-caption-text\">The formula for calculating the value is independent of the Percentile function.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A distinctive feature of the standard independent value calculation formula according to Decree 255\/2026\/ND-CP is the direct use of the Percentile function available in Microsoft Excel, a familiar tool easily accessible to most accounting and finance departments in businesses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_vung_du_lieu_trong_Excel\"><\/span><b>How to create a data range in Excel<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first step in applying the independent value calculation formula is to create a data range in Excel. This data range consists of cells containing values for price levels, profit margins, or profit allocation ratios, determined from independent comparison objects selected by the business. The data can be arranged in a column or a row, as long as consistency is ensured when inputting it into the calculation function.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cu_phap_ham_Percentile\"><\/span><b>Percentile function syntax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After obtaining the data range, the calculator moves the cursor to another cell outside the data range and executes the Percentile command to find the corresponding percentile values. The syntax of the formula for calculating the independent values using the Percentile function is as follows:<\/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;\"><span style=\"font-weight: 400;\">Percentile (Data range, parameter)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In there:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Data area:<\/b><span style=\"font-weight: 400;\"> This is the area containing the price levels, profit margins, or profit allocation ratios established in the previous step.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Parameters:<\/b><span style=\"font-weight: 400;\"> Receive corresponding values from 0.35 to 0.75.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The significance of percentile markers is the most important part of the standard independent value calculation formula, as it determines the final range of values used for comparison:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>35th percentile:<\/b><span style=\"font-weight: 400;\"> This is the value of the Percentile function with the parameter equal to 0.35.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>50th percentile (median):<\/b><span style=\"font-weight: 400;\"> This is the value of the Percentile function with the parameter equal to 0.5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>75th percentile:<\/b><span style=\"font-weight: 400;\"> This is the value of the Percentile function with the parameter equal to 0.75.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the three points above, the standard independent transaction value range is determined to be between the 35th and 75th percentiles. This is the reference frame that businesses will use to compare with their actual related-party transaction values.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_tung_buoc_tinh_trong_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>Step-by-step instructions for calculating independent values using the formula.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses easily understand and apply the standard formula, the implementation process can be summarized in the following four steps:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Xac_dinh_vung_du_lieu_so_sanh_doc_lap\"><\/span><b>Step 1 \u2013 Identify the region of independent data for comparison.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses select appropriate independent comparable entities (based on functional analysis, industry, size, etc.) and gather data on prices, profit margins, or profit allocation ratios of these entities into a data range in Excel.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Ap_dung_ham_Percentile_voi_tham_so_035\"><\/span><b>Step 2 \u2013 Apply the Percentile function with the parameter 0.35<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use the formula:<\/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;\"><span style=\"font-weight: 400;\">Percentile (data range, 0.35)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use the formula to determine the lower limit of the standard independent range.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Xac_dinh_gia_tri_trung_vi_voi_tham_so_05\"><\/span><b>Step 3 \u2013 Determine the median value with a parameter of 0.5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recipe:<\/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;\"><span style=\"font-weight: 400;\">Percentile (data range, 0.5)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use the formula to find the median value, the central reference level, often used when adjusting related-party transaction prices to a specific value point.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Xac_dinh_bach_phan_vi_thu_75_voi_tham_so_075\"><\/span><b>Step 4 \u2013 Determine the 75th percentile with parameter 0.75<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recipe:<\/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;\"><span style=\"font-weight: 400;\">Percentile (data range, 0.75)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Use the formula to determine the upper limit of the standard independent range.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The result of the four steps above is the standard independent transaction value range, spanning from the 35th percentile to the 75th percentile, with the median in the middle. This is the final result that the independent value calculation formula aims for.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cho_cong_thuc_tinh_gia_tri_doc_lap_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>An example illustrating the formula for calculating independent value according to Decree 255\/2026\/ND-CP.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4827\" aria-describedby=\"caption-attachment-4827\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4827\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap.jpg\" alt=\"V\u00ed d\u1ee5 minh h\u1ecda cho c\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-du-minh-hoa-cho-cong-thuc-tinh-gia-tri-doc-lap-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4827\" class=\"wp-caption-text\">An example illustrating the formula for calculating independent values.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To further clarify how to apply the formula, Appendix 5 issued with Decree 255\/2026\/ND-CP provides the following specific illustrative example:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 202x, company A selected independent companies for comparison, with the following net return on assets figures: 1.0; 1.25; 1.25; 1.5; 1.5; 1.75; 2.0; 2.0; 2.15; 2.25; 2.5; 2.75; 3.0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Applying the Percentile function in Excel to calculate independent values, the results are shown in the table below:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Percentile milestone<\/b><\/td>\n<td style=\"text-align: center;\"><b>Excel formulas<\/b><\/td>\n<td style=\"text-align: center;\"><b>Return value<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35th percentile<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (data range, 0.35)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.55<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Median<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (data range, 0.5)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">75th percentile<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Percentile (data range, 0.75)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.25<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, after applying the independent valuation formula, the standard independent transaction value range for company A is determined to be from 1.55 to 2.25, with a median value of 2.0. If the net return on actual assets in company A&#039;s related-party transactions falls within the range of 1.55 to 2.25, the transaction is considered compliant with the independent valuation principle. Conversely, if it falls outside this range, the company may need to make adjustments, usually adjustments to the median value.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_nguoi_nop_thue\"><\/span><b>Taxpayer obligations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Applying the correct formula for calculating independent value is only one part of the overall obligation to declare and determine the transfer pricing of enterprises. According to Clause 2, Article 18 of Decree 255\/2026\/ND-CP, the taxpayer&#039;s obligation to declare and determine transfer pricing is carried out in accordance with Clause 2, Article 37 of the 2025 Tax Administration Law and the following specific regulations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaring and determining transfer pricing does not reduce the corporate income tax liability payable in Vietnam. This is a consistent principle, ensuring that the application of the calculation formula is not exploited for transfer pricing or tax evasion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demonstrate the process of analyzing, comparing, and selecting the method for determining transfer pricing. Businesses not only need to provide the calculation results from the independent valuation formula, but also documentation demonstrating the analysis and comparison process and the rationale for choosing the appropriate method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare information on related party relationships and related party transactions according to Appendix I, Appendix II, and Appendix III issued with Decree 255\/2026\/ND-CP and submit them together with the Corporate Income Tax Final Settlement Declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish, maintain, and provide records of transfer pricing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where businesses require comprehensive support, from data review to completion of documents for submission to tax authorities,<\/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;\"> With expertise and experience from specialized units like MAN \u2013 Master Accountant Network, businesses can save time and minimize risks before tax season.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_vung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>Why do businesses need to master the formula for calculating independent value?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of tax authorities increasingly tightening inspections of related-party transaction pricing under Article 22 of the 2025 Tax Administration Law, mastering and correctly applying the formula for calculating independent value brings many practical benefits to businesses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly, it helps businesses proactively review and assess the appropriateness of their related-party transaction prices before filing tax returns, instead of passively waiting for the tax authorities to inspect and reassess them.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, this is an important basis for explanation when tax authorities conduct audits based on the principle of the arm&#039;s length and the economic nature of the activities and transactions as stipulated in Article 22 of the 2025 Law on Tax Administration.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thirdly, incorrect calculations or failure to apply the correct independent value calculation formula can lead to the risk of the tax authorities not recognizing the related-party transaction, resulting in a reassessment of tax obligations, along with late payment penalties and other administrative tax violation sanctions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fourth, this also serves as a basis for businesses to prepare national and global dossiers in accordance with the list of information and documents stipulated in Appendix II and Appendix III of Decree 255\/2026\/ND-CP, avoiding situations where dossiers lack sufficient basis or persuasiveness during inspections and audits.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>What should businesses do to correctly apply the independent valuation formula?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To effectively apply the standard independent value calculation formula according to Decree 255\/2026\/ND-CP, businesses should follow these steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all independent comparative data currently in use, ensuring they are representative and relevant to the company&#039;s industry, function, and scale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update the calculation process in Excel to correctly use the Percentile function syntax and the parameter values of 0.35, 0.5, and 0.75 as stipulated in Appendix 5 of Decree 255\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the calculated results with the actual value of related-party transactions that occurred during the period to determine if they fall within the standard independent value range.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare complete documentation for determining transfer pricing according to Appendices I, II, III, and IV, ensuring consistency between the calculation results and supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively consult with experts in the field of related-party transactions if your business has a complex transaction structure, cross-border transactions, or is applying new regulations for the first time.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business requires in-depth advice on how to apply the standalone value formula to each specific type of related-party transaction, MAN&#039;s team of experts is ready to assist you through<\/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;\">.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The standard independent valuation formula in Appendix 5 issued with Decree 255\/2026\/ND-CP is an important legal tool, effective from July 1, 2026, that helps businesses determine the range of independent transaction values. Understanding the nature and application of this formula correctly, along with full compliance with the declaration and documentation obligations for determining transfer pricing under the 2025 Tax Administration Law and Decree 255\/2026\/ND-CP, will help businesses be more proactive in tax matters and minimize risks during audits and inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business needs in-depth advice on specific types of related-party transactions, or assistance in reviewing and preparing Transfer Pricing Documentation in accordance with the latest regulations, please do not hesitate to contact us. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">contact<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Contact the expert team at MAN \u2013 Master Accountant Network for timely 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_cong_thuc_tinh_gia_tri_doc_lap\"><\/span><b>Frequently Asked Questions about the Independent Values Formula<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoang_gia_tri_giao_dich_doc_lap_chuan_duoc_xac_dinh_tu_dau_den_dau\"><\/span><b>Where is the standard range of independent transaction values defined?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the independent value calculation formula stipulated in Appendix 5 of Decree 255\/2026\/ND-CP, the standard independent transaction value range is from the 35th percentile to the 75th percentile. The median value (50th percentile) lies between this range.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_gia_giao_dich_lien_ket_nam_ngoai_khoang_gia_tri_doc_lap_chuan_thi_xu_ly_the_nao\"><\/span><b>What happens if the transfer pricing falls outside the standard independent value range?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The legal text stipulating the principles of inspection in Article 22 of the 2025 Law on Tax Administration clearly states: the inspection of related-party transactions must follow the arm&#039;s-length principle and the economic nature of the activities and transactions arising; the tax authorities will not recognize related-party transactions that do not follow the arm&#039;s-length principle if they reduce the tax liability of the enterprise. If the actual transaction value falls outside the standard arm&#039;s-length range, a median value is usually referenced for self-adjustment before being assessed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vung_du_lieu_dung_trong_cong_thuc_tinh_gia_tri_doc_lap_gom_nhung_gi\"><\/span><b>What data range is used in the independent value calculation formula?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The data range created in Excel consists of cells containing values related to price levels, profit margins, or profit allocation ratios, determined from independent comparable objects selected by the business based on functional, asset, and risk analysis.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_chuan_tu_0172026_ap_dung_cho_nhung_chi_tieu_nao\"><\/span><b>Which indicators will be included in the standard independent value calculation formula from July 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The independent valuation formula can be applied to three groups of indicators: price level, profit margin, or profit allocation ratio. This depends on the method chosen by the enterprise to determine the transfer pricing of related-party transactions and the nature of the transactions being compared or contrasted.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_tri_doc_lap_chuan_duoc_quy_dinh_o_van_ban_nao\"><\/span><b>In which document is the formula for calculating the standard independent value specified?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The formula for calculating the standard independent value is stipulated in Appendix 5 issued with Decree 255\/2026\/ND-CP, effective from July 1, 2026.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb \u0111\u1ed9c l\u1eadp chu\u1ea9n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026, d\u1ef1a tr\u00ean h\u00e0m Percentile quen thu\u1ed9c trong Excel \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb. B\u00e0i vi\u1ebft ph\u00e2n t\u00edch chi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4823","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=4823"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4823\/revisions"}],"predecessor-version":[{"id":4828,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4823\/revisions\/4828"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4824"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}