{"id":4829,"date":"2026-07-29T14:17:39","date_gmt":"2026-07-29T07:17:39","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4829"},"modified":"2026-07-29T14:17:39","modified_gmt":"2026-07-29T07:17:39","slug":"phuong-phap-phan-bo-loi-nhuan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-phan-bo-loi-nhuan\/","title":{"rendered":"The method of allocating profits among related parties will apply from the 2026 tax year."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The profit allocation method is a notable new regulation at <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\">Article 15 of Decree 255\/2026\/ND-CP<\/a><\/span><\/strong>, This regulation, applicable from the 2026 tax year, applies to businesses with specific related-party transactions, integrated within a group, owning exclusive intangible assets, or deeply involved in the digital economy. The article provides a detailed analysis of three mandatory application groups, implementation principles, and formulas for determining adjusted profit, along with illustrative examples and specific data. This helps businesses proactively review and prepare documentation to comply with current legal regulations.<\/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-phan-bo-loi-nhuan\/#Phuong_phap_phan_bo_loi_nhuan_la_gi\" >What is the profit allocation 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-phan-bo-loi-nhuan\/#Cac_truong_hop_bat_buoc_hoac_duoc_ap_dung_phuong_phap_phan_bo_loi_nhuan\" >Cases where profit allocation methods are mandatory or 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-phan-bo-loi-nhuan\/#Giao_dich_lien_ket_dac_thu_tich_hop_khep_kin_trong_tap_doan\" >This is a unique, integrated, and closed-loop transaction within the group.<\/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-phan-bo-loi-nhuan\/#Giao_dich_kinh_te_so_va_gia_tri_tang_them_tu_hop_luc_tap_doan\" >Digital economic transactions and added value from corporate synergies.<\/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-phan-bo-loi-nhuan\/#Doanh_nghiep_tu_chu_toan_bo_chuc_nang_san_xuat_kinh_doanh\" >The enterprise has full autonomy over all production and business functions.<\/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\/phuong-phap-phan-bo-loi-nhuan\/#Nguyen_tac_ap_dung_phuong_phap_phan_bo_loi_nhuan_theo_Nghi_dinh_2552026ND-CP\" >Principles for applying the profit allocation method 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-phan-bo-loi-nhuan\/#Cach_xac_dinh_phuong_phap_cong_thuc_va_cac_cau_phan\" >How to determine the method, formula, and components.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-phan-bo-loi-nhuan\/#Cau_truc_tong_quat_Loi_nhuan_duoc_dieu_chinh\" >Overall structure: Adjusted earnings<\/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-phan-bo-loi-nhuan\/#Loi_nhuan_co_ban_Xac_dinh_theo_phuong_phap_so_sanh_ty_suat_loi_nhuan\" >Basic profit: Determined using the profit margin comparison method.<\/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-phan-bo-loi-nhuan\/#Loi_nhuan_phu_troi_Phan_bo_theo_ty_le_dua_tren_cac_yeu_to_dong_gop\" >Excess profit: Allocated proportionally based on contributing factors.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phuong-phap-phan-bo-loi-nhuan\/#Truong_hop_thieu_thong_tin_du_lieu_de_phan_bo\" >In cases where there is insufficient information or data for allocation...<\/a><\/li><\/ul><\/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-phan-bo-loi-nhuan\/#Vi_du_minh_hoa_cach_xac_dinh_phuong_phap_phan_bo_loi_nhuan\" >An example illustrating how to determine the profit allocation method.<\/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-phan-bo-loi-nhuan\/#He_qua_phap_ly_cua_viec_xac_dinh_loi_nhuan_duoc_dieu_chinh\" >Legal consequences of determining adjusted profits<\/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-phan-bo-loi-nhuan\/#Doanh_nghiep_can_chuan_bi_gi_de_ap_dung_dung_phuong_phap_phan_bo_loi_nhuan_tu_2026\" >What preparations do businesses need to make to properly implement profit allocation methods starting in 2026?<\/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\/phuong-phap-phan-bo-loi-nhuan\/#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\/phuong-phap-phan-bo-loi-nhuan\/#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\/phuong-phap-phan-bo-loi-nhuan\/#Cau_hoi_thuong_gap_ve_phuong_phap_phan_bo_loi_nhuan\" >Frequently Asked Questions about Profit Allocation Methods<\/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-phan-bo-loi-nhuan\/#Phuong_phap_phan_bo_loi_nhuan_khac_gi_so_voi_cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khac\" >How does the profit allocation method differ from other methods for determining transfer pricing?<\/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-phan-bo-loi-nhuan\/#Doanh_nghiep_co_giao_dich_lien_ket_thong_thuong_co_bat_buoc_ap_dung_phuong_phap_phan_bo_loi_nhuan_khong\" >Are businesses with typical related-party transactions required to apply a profit allocation method?<\/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-phan-bo-loi-nhuan\/#Loi_nhuan_co_ban_va_loi_nhuan_phu_troi_duoc_tinh_nhu_the_nao\" >How are basic profit and additional profit calculated?<\/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-phan-bo-loi-nhuan\/#Neu_doanh_nghiep_khong_du_du_lieu_de_tinh_loi_nhuan_co_ban_va_loi_nhuan_phu_troi_thi_xu_ly_ra_sao\" >What happens if a business doesn&#039;t have enough data to calculate basic profit and additional profit?<\/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-phan-bo-loi-nhuan\/#Phuong_phap_phan_bo_loi_nhuan_ap_dung_tu_khi_nao_va_doanh_nghiep_can_chuan_bi_gi_truoc_thoi_diem_do\" >When should profit allocation methods be implemented, and what preparations should businesses make before then?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_la_gi\"><\/span><b>What is the profit allocation method?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4830\" aria-describedby=\"caption-attachment-4830\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4830\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Phuong-phap-phan-bo-loi-nhuan-giua-cac-ben-lien-ket-ap-dung-tu-ky-tinh-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4830\" class=\"wp-caption-text\">The method of allocating profits among related parties will apply from the 2026 tax year.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Profit allocation is understood as a method of allocating the total profit earned to determine the profit of taxpayers participating in the transaction chain.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To put it simply, instead of comparing the price or profit margin of each individual transaction to comparable independent transactions in the market, the profit allocation method looks at the big picture. Tax authorities and businesses will determine the total profit generated by the entire chain of related transactions, and then allocate this profit to each participating party based on their actual contribution to the overall value chain.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is why this method is often applied to complex transaction structures, where value is created not from a single step but from the coordination and integration of multiple parties within the same multinational corporation or closed business ecosystem.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bat_buoc_hoac_duoc_ap_dung_phuong_phap_phan_bo_loi_nhuan\"><\/span><b>Cases where profit allocation methods are mandatory or applicable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4831\" aria-describedby=\"caption-attachment-4831\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4831\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ho\u1eb7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-bat-buoc-hoac-duoc-ap-dung-phuong-phap-phan-bo-loi-nhuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4831\" class=\"wp-caption-text\">Cases where profit allocation methods are mandatory or applicable.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all businesses with related-party transactions are subject to the profit allocation method. Decree 255\/2026\/ND-CP clearly specifies three groups of cases.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_dac_thu_tich_hop_khep_kin_trong_tap_doan\"><\/span><b>This is a unique, integrated, and closed-loop transaction within the group.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first case applies to taxpayers involved in specific, integrated, and closed-loop related-party transactions within a group. Specifically, this group includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New product development activities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The use of proprietary technology;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Participation in the corporation&#039;s proprietary trading value chain;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The process of developing, increasing, maintaining, protecting, and exploiting exclusive intangible assets;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transactions are closely related and executed simultaneously;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complex financial transactions involve multiple financial markets around the world.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The common thread in these situations is that businesses lack the basis to determine prices between related parties in the usual way, forcing them to resort to profit allocation methods to ensure fairness and compliance with the arm&#039;s-length principle.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_kinh_te_so_va_gia_tri_tang_them_tu_hop_luc_tap_doan\"><\/span><b>Digital economic transactions and added value from corporate synergies.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The second case applies to taxpayers participating in digital economic transactions where there is no basis for determining the price between related parties, or participating in the creation of added value obtained from synergies within a corporation. This is a particularly noteworthy point in the context of increasingly popular digital business models and platforms, making it much more difficult to separate the value contribution of each entity compared to traditional transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_tu_chu_toan_bo_chuc_nang_san_xuat_kinh_doanh\"><\/span><b>The enterprise has full autonomy over all production and business functions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The third case applies to taxpayers who perform autonomous functions over the entire production and business process, and who are not subject to the provisions of Clause 1, Article 13 and Clause 1, Article 14 of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determining whether your business belongs to one of the three groups above is the first and most important step before implementing any calculations related to profit allocation methods.<\/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_phan_bo_loi_nhuan_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Principles for applying the profit allocation method according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4832\" aria-describedby=\"caption-attachment-4832\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4832\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-phuong-phap-phan-bo-loi-nhuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4832\" class=\"wp-caption-text\">Principles for applying profit allocation methods<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Once businesses are determined to be subject to these regulations, they must adhere to two core principles set forth in Decree 255\/2026\/ND-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The profit allocation method should only be applied to the total actual and potential profits earned, and these figures must be determined using financial data based on valid and legitimate documentation. This is a mandatory requirement to ensure the transparency and verifiability of the entire allocation process, avoiding unfounded estimates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The value and profit of a transaction must be determined using the same accounting method throughout the entire period for which the profit allocation method is applied. This principle of consistency helps ensure that data across tax periods is comparable, preventing businesses from changing their accounting methods midway to gain an advantage in calculating allocated profits.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These two principles may seem simple, but they form the foundation that determines the validity of the entire transfer pricing documentation when a business chooses this method.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_phuong_phap_cong_thuc_va_cac_cau_phan\"><\/span><b>How to determine the method, formula, and components.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial aspect that any business applying a profit allocation method needs to thoroughly understand, as it directly determines the amount of corporate income tax payable.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_tong_quat_Loi_nhuan_duoc_dieu_chinh\"><\/span><b>Overall structure: Adjusted earnings<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to regulations, the adjusted profit of the taxpayer is allocated to the total profit earned, including the actual and potential profits of the parties involved in the transaction chain.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The adjusted profit of a taxpayer consists of two parts:<\/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;\">Adjusted profit = Base profit + Surplus profit<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the core formula of the entire profit allocation method under Decree 255\/2026\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_co_ban_Xac_dinh_theo_phuong_phap_so_sanh_ty_suat_loi_nhuan\"><\/span><b>Basic profit: Determined using the profit margin comparison method.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The basic profit margin is determined by comparing profit margins as stipulated in Article 14 of Decree 255\/2026\/ND-CP. Essentially, this is the benchmark profit level that a business performing similar functions, under comparable conditions, could achieve if it transacted with an independent party, as determined by comparing profit margins with independent businesses performing equivalent functions.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_phu_troi_Phan_bo_theo_ty_le_dua_tren_cac_yeu_to_dong_gop\"><\/span><b>Excess profit: Allocated proportionally based on contributing factors.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Extra profit is the added value exceeding the basic profit, often arising from unique contributions that are difficult to quantify using conventional comparative methods (such as proprietary intangible assets, corporate synergies, digital economic transactions, etc.). This extra profit is determined by allocation based on one or more factors such as revenue, costs, assets, and human resources of the related parties involved in the transaction, while also adhering to the arm&#039;s-length principle. The choice of allocation factors (revenue, costs, assets, or human resources) depends on the nature of the transaction chain and the actual contribution of each party to the creation of shared value.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_thieu_thong_tin_du_lieu_de_phan_bo\"><\/span><b>In cases where there is insufficient information or data for allocation...<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP also anticipates the practical situation where a business lacks sufficient information and data to allocate profits adjusted according to the basic total profit and excess profit mechanism mentioned above. Allocation can still be made based on one or more factors such as revenue, expenses, assets, or human resources of related parties involved in the transaction, provided it is consistent with the arm&#039;s-length principle.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This flexible regulation allows the method to be applied even when data is incomplete, preventing businesses from lacking data to determine their tax obligations simply because of a lack of detailed figures according to standard mechanisms.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this case, the business should consider consulting... <\/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 specific support tailored to your business&#039;s particular situation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_xac_dinh_phuong_phap_phan_bo_loi_nhuan\"><\/span><strong>An example illustrating how to determine the profit allocation method.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Context:<\/b><span style=\"font-weight: 400;\"> Company A in Vietnam and Company B abroad are affiliated parties within the same group, jointly developing a new technology product based on the group&#039;s proprietary intangible assets. Due to the integrated and closed nature of this transaction, the company has no basis to determine the individual prices between the two parties, and therefore must apply the profit allocation method as stipulated in Article 15 of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Assume the total actual profit earned from the entire series of transactions of both Company A and Company B during the tax period is 100 billion VND.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determine the basic profit margin for each party:<\/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>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Company A (Vietnam)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Company B (Foreign)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Operating expenses<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 billion VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Profit margin on costs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Basic profit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300 x 10% = 30 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 x 10% = 15 billion VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At that time, the combined basic profit of both parties was 45 billion VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Additional profit:<\/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;\">Additional profit = Total profit of the entire chain \u2013 Total basic profit = 55 billion VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This additional profit is linked to the contribution to the development of the proprietary intangible asset and should be allocated according to the research and development (R&amp;D) costs incurred by each party. This factor most accurately reflects the level of contribution to creating added value, in accordance with the arm&#039;s-length principle.<\/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>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Company A<\/b><\/td>\n<td style=\"text-align: center;\"><b>Company B<\/b><\/td>\n<td style=\"text-align: center;\"><b>Total\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R&amp;D expenses incurred<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100 billion VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contribution rate<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The surplus profit is allocated.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55 x 40% = 22 billion VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55 x 60% = 33 billion VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55 billion VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Aggregate adjusted profit:<\/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>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Company A<\/b><\/td>\n<td style=\"text-align: center;\"><b>Company B<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Basic profit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15 billion VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Surplus profit<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">33 billion VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Adjusted earnings<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">52 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">48 billion VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The adjusted total profit of both parties matches the actual total profit of the entire original transaction chain. This is the essence of the profit allocation method: it does not create or diminish value, but simply redistributes the generated profit according to the actual contribution of each affiliated party.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Significance in relation to tax obligations:<\/b><span style=\"font-weight: 400;\"> In the example above, Company A in Vietnam would have to declare taxable income based on an adjusted profit of VND 52 billion, even though the company may have previously recorded a lower book profit due to internal cost allocation within the group. This demonstrates the principle mentioned earlier. Applying the profit allocation method does not reduce the tax liability to the state budget; on the contrary, it often helps to more accurately and fully reflect the actual profit generated in Vietnam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_phap_ly_cua_viec_xac_dinh_loi_nhuan_duoc_dieu_chinh\"><\/span><b>Legal consequences of determining adjusted profits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One point that businesses need to pay special attention to: the results of profit adjustment determined through the profit allocation method are not just for reference. They are the direct basis for determining taxable income and the amount of corporate income tax payable.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In particular, Decree 255\/2026\/ND-CP clearly emphasizes:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">This result does not reduce the taxpayer&#039;s tax obligations to the state budget. In other words, the profit allocation method is not a tool to optimize or reduce tax obligations, but merely a technical mechanism to accurately and fully determine the actual profit generated in Vietnam by enterprises with specific related-party transactions.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_ap_dung_dung_phuong_phap_phan_bo_loi_nhuan_tu_2026\"><\/span><b>What preparations do businesses need to make to properly implement profit allocation methods starting in 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Given the changes and stringent requirements mentioned above, businesses with related-party transactions, especially corporations with integrated, closed-loop structures, owning proprietary intangible assets, or operating in the digital economy, should proactively take the following steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Review all related-party transactions.<\/b><span style=\"font-weight: 400;\"> There is currently a way to determine whether a business falls into one of three mandatory\/applicable categories. <\/span><b>profit allocation method<\/b><span style=\"font-weight: 400;\"> Is this in accordance with Article 15 of Decree 255\/2026\/ND-CP?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prepare all necessary and valid financial documents and records.<\/b><span style=\"font-weight: 400;\"> From the beginning of the 2026 tax year, ensure that the figures for actual and potential profits can be verified and compared.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Build a database of allocation factors.<\/b><span style=\"font-weight: 400;\"> (Revenue, expenses, assets, human resources) of each affiliated party participating in the transaction chain, as a basis for allocating surplus profit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ensure consistency in accounting methods.<\/b><span style=\"font-weight: 400;\"> Throughout the implementation period, avoid making changes midway through, as this could jeopardize compliance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consult with experts or specialized consulting firms regarding related-party transactions.<\/b><span style=\"font-weight: 400;\"> To properly assess the applicable case, build a suitable pricing dossier, and minimize the risk of tax authorities adjusting or reassessing tax obligations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that all data and documents regarding actual and potential profits are presented correctly, reasonably, and validly as required by the tax authorities, businesses can refer to the following:<\/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;\"> From specialized and experienced organizations like MAN \u2013 Master Accountant Network, you can receive support in building a professional and compliant application package.<\/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;\">As can be seen, profit allocation is not simply a calculation technique, but a rigorous system of legally codified principles to ensure that profits arising from specific, integrated, and closed-loop related-party transactions are recorded correctly, reflecting the true nature and extent of each party&#039;s contribution. From correctly identifying applicable cases and adhering to principles of data accuracy and accounting consistency, to accurately calculating basic and additional profits, each step requires thorough preparation and a transparent, verifiable financial data base.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with complex related-party transaction structures, proprietary intangible assets, or operating in the digital economy, the 2026 tax year will be a pivotal time to review all related-party transaction pricing documentation. Proactively learning about the methodology now will not only help businesses comply with the regulations in Article 15 of Decree 255\/2026\/ND-CP, but also minimize the risk of tax authorities adjusting or reassessing their tax obligations later.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is in the process of reviewing related-party transactions and is unsure whether it falls under the category requiring a specific profit allocation method, or needs assistance in developing a pricing strategy compliant with the new regulations, please contact us. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network now<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To receive specific advice tailored to your business&#039;s transaction characteristics, early preparation is always the best way to enter the 2026 tax year proactively and safely.\u00a0<\/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> <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_phan_bo_loi_nhuan\"><\/span><b>Frequently Asked Questions about Profit Allocation Methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_khac_gi_so_voi_cac_phuong_phap_xac_dinh_gia_giao_dich_lien_ket_khac\"><\/span><b>How does the profit allocation method differ from other methods for determining transfer pricing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike methods that compare prices of independent transactions or profit margins, which compare each transaction or party individually with independent market data, the profit allocation method takes a holistic approach. It determines the total profit of the entire chain of related transactions and then allocates it to each party based on their actual contribution. This method is often used when transactions are highly specific, integrated, and closed-loop, making individual comparisons of each party impossible.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_thong_thuong_co_bat_buoc_ap_dung_phuong_phap_phan_bo_loi_nhuan_khong\"><\/span><b>Are businesses with typical related-party transactions required to apply a profit allocation method?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. According to Article 15 of Decree 255\/2026\/ND-CP, the profit allocation method only applies to three specific groups of cases: specific\/closed-loop integrated related-party transactions within a group (involving proprietary intangible assets, proprietary technology, complex multi-market financial transactions, etc.); digital economic transactions without a basis for price determination; and enterprises that are fully autonomous in all production and business functions but do not fall under the scope of Clause 1, Article 13 and Clause 1, Article 14. If not falling under these groups, enterprises can still apply other appropriate pricing methods as prescribed by current regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_nhuan_co_ban_va_loi_nhuan_phu_troi_duoc_tinh_nhu_the_nao\"><\/span><b>How are basic profit and additional profit calculated?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Basic profit is determined using the profit margin comparison method stipulated in Article 14 of Decree 255\/2026\/ND-CP, i.e., the profit level corresponding to the normal functions performed by the enterprise. Additional profit is the difference remaining after deducting the total basic profit of each party from the total profit of the entire chain, allocated proportionally based on one or more factors such as revenue, expenses, assets, or human resources, in accordance with the arm&#039;s-length principle.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_khong_du_du_lieu_de_tinh_loi_nhuan_co_ban_va_loi_nhuan_phu_troi_thi_xu_ly_ra_sao\"><\/span><b>What happens if a business doesn&#039;t have enough data to calculate basic profit and additional profit?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where there is insufficient information or data to allocate according to the basic total profit and excess profit mechanism, Decree 255\/2026\/ND-CP allows enterprises to allocate based on one or more factors such as revenue, expenses, assets, or human resources of related parties, provided that it is consistent with the arm&#039;s-length principle.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_ap_dung_tu_khi_nao_va_doanh_nghiep_can_chuan_bi_gi_truoc_thoi_diem_do\"><\/span><b>When should profit allocation methods be implemented, and what preparations should businesses make before then?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The regulations in Article 15 of Decree 255\/2026\/ND-CP will take effect from the 2026 tax year. Businesses subject to these regulations should proactively review existing related-party transactions, prepare complete and valid financial documents, build data on allocation factors (revenue, expenses, assets, human resources), and ensure consistency in accounting methods throughout the application period to avoid risks during tax settlement.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 cho c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9, t\u00edch h\u1ee3p kh\u00e9p k\u00edn trong t\u1eadp \u0111o\u00e0n, s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n ho\u1eb7c tham gia [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4829","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\/4829","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=4829"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4829\/revisions"}],"predecessor-version":[{"id":4833,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4829\/revisions\/4833"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4830"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}