{"id":4834,"date":"2026-07-29T15:18:28","date_gmt":"2026-07-29T08:18:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4834"},"modified":"2026-07-29T15:18:28","modified_gmt":"2026-07-29T08:18:28","slug":"mau-de-nghi-ap-dung-apa","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/","title":{"rendered":"Updated APA application form as per Circular 95\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The APA application form has officially changed since July 1, 2026. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Circular 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, This requires businesses with related-party transactions to update their forms immediately to avoid having their applications rejected due to using outdated templates. The article provides complete and accurate information about Form 01\/APA-DN according to Appendix I of Circular 95\/2026\/TT-BTC, and clarifies the authority to process applications for each type of APA (unilateral, bilateral, multilateral) and the nine mandatory contents that must be included in the final draft APA according to Article 76, helping businesses prepare their applications correctly from the very first step.<\/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\/mau-de-nghi-ap-dung-apa\/#APA_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_den_Mau_de_nghi_ap_dung_APA\" >What is an APA and why should businesses care about the APA Application Form?<\/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\/mau-de-nghi-ap-dung-apa\/#Can_cu_phap_ly_cua_Mau_de_nghi_ap_dung_APA_tu_0172026\" >Legal basis for the Application Form for APA Implementation from July 1, 2026<\/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\/mau-de-nghi-ap-dung-apa\/#Hinh_thuc_va_noi_dung_cua_Mau_so_01APA-DN\" >Form and content of Form No. 01\/APA-DN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Tham_quyen_giai_quyet_ho_so_de_nghi_ap_dung_APA\" >Jurisdiction for processing applications for APA application<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Doi_voi_APA_song_phuong_va_da_phuong\" >For bilateral and multilateral APAs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Doi_voi_APA_don_phuong\" >For unilateral APA<\/a><\/li><\/ul><\/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\/mau-de-nghi-ap-dung-apa\/#Ban_du_thao_APA_cuoi_cung_phai_bao_gom_nhung_noi_dung_nao\" >What should the final draft APA include?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Mot_so_luu_y_khi_chuan_bi_va_nop_Mau_de_nghi_ap_dung_APA\" >Some notes on preparing and submitting the APA Application Form.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Cau_hoi_thuong_gap_ve_Mau_de_nghi_ap_dung_APA\" >Frequently Asked Questions about the APA Application Form<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Mau_de_nghi_ap_dung_APA_tu_0172026_la_mau_nao\" >What is the application form for APA implementation starting July 1, 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Ai_co_tham_quyen_giai_quyet_ho_so_APA_song_phuong_da_phuong\" >Who has the authority to handle bilateral and multilateral APA applications?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Ai_co_tham_quyen_giai_quyet_ho_so_APA_don_phuong\" >Who has the authority to process unilateral APA applications?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Mau_de_nghi_ap_dung_APA_hien_hanh_thay_the_van_ban_nao\" >Which document does the current APA application form replace?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Ban_du_thao_APA_cuoi_cung_can_co_nhung_noi_dung_gi\" >What should the final draft APA include?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"APA_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_den_Mau_de_nghi_ap_dung_APA\"><\/span><b>What is an APA and why should businesses care about the APA Application Form?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4835\" aria-describedby=\"caption-attachment-4835\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4835\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 95\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4835\" class=\"wp-caption-text\">Updated APA application form as per Circular 95\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An APA (Advance Pricing Agreement) is a pre-agreement between a taxpayer and the tax authority (or between the Vietnamese tax authority and a partner tax authority) regarding the determination of factors used to calculate tax, the method of determining the taxable price, or the taxable price applicable to related-party transactions for a specified period. This is a tool used by many multinational corporations and businesses with large related-party transactions to ensure tax compliance, limit the risk of being assessed for tax arrears, or face tax recovery after audits or inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To initiate this process, the first and mandatory step is for the business to prepare and submit an APA application form to the competent tax authority. This legal document lays the foundation for the entire process of exchanging, negotiating, and signing the APA later on; therefore, using the correct form and current template is crucial to the validity of the application.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In reality, many businesses face difficulties right from the data preparation stage, analyzing related-party transactions before drafting the application form; therefore, seeking assistance is essential.<\/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;\"> Consulting with specialized and experienced units like MAN \u2013 Master Accountant Network will help businesses shorten preparation time and increase the accuracy of their documentation.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Mau_de_nghi_ap_dung_APA_tu_0172026\"><\/span><b>Legal basis for the Application Form for APA Implementation from July 1, 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to current regulations, the application form for APA application from July 1, 2026, is Form No. 01\/APA-DN, as stipulated in Appendix 1 issued with Circular 95\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Businesses need to pay special attention to the following:<\/b><span style=\"font-weight: 400;\"> Circular 95\/2026\/TT-BTC is a guiding document on tax agreements, bilateral agreement procedures (MAPs), and APAs, and replaces the previous Circulars 205\/2013\/TT-BTC and 45\/2021\/TT-BTC. In other words, from the effective date of Circular 95\/2026\/TT-BTC, all forms related to APA applications, including the application form for APA, must be prepared according to the Appendix attached to this new circular, instead of the forms stipulated in the two previous circulars.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having a firm grasp of this legal basis helps businesses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid using outdated forms, as this can lead to your application being returned or requiring additional information, slowing down the APA negotiation process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actively update yourself on other relevant changes in Circular 95\/2026\/TT-BTC, as this is the fundamental document governing the entire APA process from application submission to signing and circulation.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-95-2026-tt-btc\/\">Full text of Circular 95\/2026\/TT-BTC.<\/a>\u00a0<\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_va_noi_dung_cua_Mau_so_01APA-DN\"><\/span><b>Form and content of Form No. 01\/APA-DN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form 01\/APA-DN, the application form for APA under the new regulations, is designed to provide tax authorities with sufficient initial information to assess the feasibility of negotiating an APA with taxpayers. In principle, when completing this form, businesses must fill in all information completely and accurately according to the form issued in Appendix I of Circular 95\/2026\/TT-BTC, without arbitrarily changing the structure or omitting any mandatory information.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses wishing to implement an APA (whether unilateral, bilateral, or multilateral) begin the process by completing the APA application form and submitting it to the competent tax authority. This is the initial step, laying the foundation for the entire subsequent APA review, analysis, and negotiation process.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Download Form No. 01\/APA-DN:<\/b><\/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;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/1KUhA_kpXwyAffyKHFkGeWlGyAEpLEkHs\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\">Download Form No. 01\/APA-DN<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_giai_quyet_ho_so_de_nghi_ap_dung_APA\"><\/span><b>Jurisdiction for processing applications for APA application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4836\" aria-describedby=\"caption-attachment-4836\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4836\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA.jpg\" alt=\"Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4836\" class=\"wp-caption-text\">Jurisdiction for processing the APA application form<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After a company submits its APA application, a crucial question arises:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Which agency has the authority to receive and process this application?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 69 of Circular 95\/2026\/TT-BTC, the authority to process APA applications is clearly defined for each type of APA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_APA_song_phuong_va_da_phuong\"><\/span><b>For bilateral and multilateral APAs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For bilateral and multilateral APAs, i.e., those involving foreign partner tax authorities, the jurisdiction is defined as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Tax Department is the lead agency responsible for receiving, reviewing, analyzing, and developing plans for negotiating, signing, amending, extending, revoking, and canceling APAs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where the APA is complex, involves multiple countries, or relates to matters under the purview of various government agencies, the Tax Department must report to the Ministry of Finance to seek guidance on the APA negotiation plan before engaging in formal discussions and negotiations with the partner tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authority directly managing the taxpayer requesting the APA is responsible for inspecting and monitoring the implementation of the signed APA.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, the process of handling bilateral and multilateral APA applications requires close coordination among multiple levels of tax authorities, especially when related-party transactions have complex foreign elements or involve various other areas of state management.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_APA_don_phuong\"><\/span><b>For unilateral APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike bilateral and multilateral APAs, for unilateral APAs, the authority to receive, review, analyze, and process applications for unilateral APAs is decided and assigned by the Tax Department to its subordinate units in accordance with regulations. This means that the process for handling unilateral APAs is more flexible, depending on the internal assignments of the Tax Department.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the competent authority for handling the aforementioned application helps businesses identify the correct point of contact to submit the APA application form, thereby avoiding wasting time sending it to the wrong agency or having to wait for the application to be transferred between different units.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_du_thao_APA_cuoi_cung_phai_bao_gom_nhung_noi_dung_nao\"><\/span><b>What should the final draft APA include?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4837\" aria-describedby=\"caption-attachment-4837\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4837\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4837\" class=\"wp-caption-text\">What information should the final APA application form include?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After the APA application form is approved by the tax authority, the business and the tax authority (or relevant tax authorities in the case of bilateral or multilateral agreements) will proceed to the stage of reviewing, analyzing, and negotiating the specific content of the agreement. According to Article 76 of Circular 95\/2026\/TT-BTC, the draft APA, after being fully agreed upon by the tax authority and the taxpayer or relevant tax authorities, is called the final draft and is signed and circulated.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to Clause 2, Article 76 of Circular 95\/2026\/TT-BTC, the final draft APA must include at least the following contents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Names and addresses of affiliated parties<\/b><span style=\"font-weight: 400;\"> Join APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Describe the related transactions.<\/b><span style=\"font-weight: 400;\"> falls within the scope of the APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Methods for determining transfer pricing<\/b><span style=\"font-weight: 400;\"> As a basis for tax calculation, the method of determining and calculating figures on price levels, gross profit margins, net profit margins, and profit allocation ratios as a basis for tax calculation related to related-party transactions subject to APA (including the standard independent transaction value range if applicable);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Assumptions<\/b><span style=\"font-weight: 400;\"> This could have a material, anticipated, or impactful effect on the implementation of the APA (including analysis and forecasting content);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulations regarding the responsibilities and obligations of taxpayers.<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulations regarding the responsibilities and obligations of tax authorities.<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulations regarding effective date<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other regulations<\/b><span style=\"font-weight: 400;\"> In accordance with legal regulations regarding the fulfillment of tax obligations related to the APA agreement;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Appendices<\/b><span style=\"font-weight: 400;\"> (if any).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is crucial and mandatory content that the initial information in an APA application should focus on. Therefore, right from the application stage, businesses should carefully prepare data on related-party transactions, the expected valuation method, and business assumptions that may affect the future implementation of the APA. Thorough preparation from the outset will significantly shorten negotiation time and increase the likelihood of reaching an APA agreement that aligns with the company&#039;s actual operations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_chuan_bi_va_nop_Mau_de_nghi_ap_dung_APA\"><\/span><b>Some notes on preparing and submitting the APA Application Form.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure a smooth submission and processing of the APA application, businesses should note the following points:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prepare complete data on related-party transactions.<\/b><span style=\"font-weight: 400;\"> Before filling out the form, include information about related parties, the nature of the transaction, the expected valuation method, and relevant supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Identify the correct type of APA.<\/b><span style=\"font-weight: 400;\"> (unilateral, bilateral, or multilateral) whichever type the business wishes to apply for, as each type will have different receiving authorities and processing procedures as analyzed above.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use the correct form 01\/APA-DN<\/b><span style=\"font-weight: 400;\"> Issued together with Appendix I of Circular 95\/2026\/TT-BTC, avoid using old forms that are no longer valid according to Circular 205\/2013\/TT-BTC or Circular 45\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Closely monitor the progress of file processing.<\/b><span style=\"font-weight: 400;\">, Actively cooperate and provide additional information and documents when requested by the tax authorities during the review and analysis of the file.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consult with a transfer pricing expert.<\/b><span style=\"font-weight: 400;\"> For complex related-party transactions involving multiple countries, the aim is to ensure that the negotiation plan is well-structured and consistent with both Vietnamese law and international practices.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business needs to learn more about and prepare documentation for an APA application, or requires a review of your current transfer pricing policy in preparation for negotiations, don&#039;t hesitate to contact us.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"> Contact our team of affiliate marketing consultants.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Contact MAN \u2013 Master Accountant Network for detailed support and to ensure compliance with Circular 95\/2026\/TT-BTC.<\/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_Mau_de_nghi_ap_dung_APA\"><\/span><b>Frequently Asked Questions about the APA Application Form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_de_nghi_ap_dung_APA_tu_0172026_la_mau_nao\"><\/span><b>What is the application form for APA implementation starting July 1, 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The application form for APA implementation from July 1, 2026, is Form No. 01\/APA-DN, as stipulated in Appendix I issued with Circular 95\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_giai_quyet_ho_so_APA_song_phuong_da_phuong\"><\/span><b>Who has the authority to handle bilateral and multilateral APA applications?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Tax Department is responsible for receiving, reviewing, analyzing, and developing plans for negotiating, signing, amending, extending, revoking, and canceling APAs. In complex cases involving multiple countries or government agencies, the Tax Department must report to the Ministry of Finance for guidance before formal negotiations begin.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_giai_quyet_ho_so_APA_don_phuong\"><\/span><b>Who has the authority to process unilateral APA applications?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The authority to receive, review, analyze, and process unilateral APA applications is determined and assigned by the Tax Department to relevant units within the tax authority in accordance with regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_de_nghi_ap_dung_APA_hien_hanh_thay_the_van_ban_nao\"><\/span><b>Which document does the current APA application form replace?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 95\/2026\/TT-BTC, the document issuing the current APA application form, replaces Circular 205\/2013\/TT-BTC and Circular 45\/2021\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_du_thao_APA_cuoi_cung_can_co_nhung_noi_dung_gi\"><\/span><b>What should the final draft APA include?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The final draft APA must include at least nine sections: names and addresses of related parties; description of the related-party transaction; method of determining the price of the related-party transaction; material assumptions; taxpayer&#039;s responsibilities; tax authority&#039;s responsibilities; effective date; other relevant provisions; and appendices (if any).\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u00e3 ch\u00ednh th\u1ee9c thay \u0111\u1ed5i k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026 theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, bu\u1ed9c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00ec d\u00f9ng nh\u1ea7m bi\u1ec3u m\u1eabu c\u0169. B\u00e0i vi\u1ebft cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4834","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=4834"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4834\/revisions"}],"predecessor-version":[{"id":4838,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4834\/revisions\/4838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4835"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}