{"id":4839,"date":"2026-07-29T16:56:01","date_gmt":"2026-07-29T09:56:01","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4839"},"modified":"2026-07-29T16:56:01","modified_gmt":"2026-07-29T09:56:01","slug":"mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"Exemption from preparing Transfer Pricing Documentation under Decree 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The exemption from preparing a Transfer Pricing Documentation is a regulation that any business with related-party transactions needs to be aware of before each corporate income tax settlement period. <\/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\">Article 20 of Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, According to the official document replacing Decree 132\/2020\/ND-CP from July 1, 2026, businesses can fall into one of two groups: exempt from both declaration and documentation, or still required to declare but exempt from preparing the Transfer Pricing Documentation if they meet the conditions regarding revenue, value of related-party transactions, Advance Pricing Agreement (APA), or net profit margin for each sector. This article comprehensively and accurately systematizes the cases exempt from preparing Transfer Pricing Documentation according to the latest regulations in 2026, along with a comparison table. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, This helps businesses apply the correct tax regulations and avoid the risk of being subject to tax arrears or tax assessments during inspections and audits.<\/span><span style=\"font-weight: 400;\">\u00a0<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\" >What does it mean to be exempt from filing transfer pricing documentation?<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\" >Cases exempt from preparing Transfer Pricing Documentation under Decree 255<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_mien_ke_khai_dong_thoi_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Cases where both declaration and preparation of Transfer Pricing Documentation are waived.<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Truong_hop_phai_ke_khai_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Cases where declaration is required but the preparation of a Transfer Pricing Documentation File is waived.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_xac_dinh_ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_Ho_so_xac_dinh_gia\" >Determining the net profit margin to be exempt from preparing a valuation report.<\/a><\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Bang_so_sanh_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_giua_Nghi_dinh_132_va_Nghi_dinh_255\" >Comparison table of cases exempt from preparing identification documents between Decree 132 and Decree 255<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Frequently Asked Questions about Exemption from Relational Transfer Pricing Documentation<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\" >Which cases are exempt from submitting documents if the revenue threshold is below 500 billion VND?<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_co_APA_co_duoc_mien_hoan_toan_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Are businesses with APAs completely exempt from submitting Transfer Pricing Documentation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Neu_doanh_nghiep_khong_dat_muc_ty_suat_loi_nhuan_thuan_toi_thieu_thi_xu_ly_the_nao\" >What happens if a business fails to meet the minimum net profit margin requirement?<\/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\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_du_dieu_kien_mien_nhung_khong_ke_khai_Phu_luc_I_thi_co_bi_coi_la_vi_pham_khong\" >If a business is eligible for exemption but fails to declare Appendix I, will it be considered in violation?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>What does it mean to be exempt from filing transfer pricing documentation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4840\" aria-describedby=\"caption-attachment-4840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4840\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4840\" class=\"wp-caption-text\">Exemption from preparing Transfer Pricing Documentation under Decree 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into specific cases, it&#039;s necessary to clearly distinguish between two easily confused concepts: exemption from declaring transfer pricing and exemption from preparing transfer pricing documentation.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from declaration: This means that businesses are not required to declare information determining transfer pricing in Sections III and IV of Appendix I issued with Decree 255\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from preparing a Price Determination File: This means that businesses are not required to prepare a set of documents proving, analyzing, and comparing the prices of related-party transactions according to the arm&#039;s length principle, although they may still need to declare them according to Appendix I.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This distinction is crucial because, in practice, some businesses are exempt from both obligations, while others are only exempt from preparing Transfer Pricing Documentation while still being required to declare all relevant information.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 20 of Decree 255\/2026\/ND-CP, the regulations on exemption from preparing transfer pricing documentation are divided into two groups of cases, with different application conditions. The following section will delve into each group.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>Cases exempt from preparing Transfer Pricing Documentation under Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4843\" aria-describedby=\"caption-attachment-4843\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4843\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-gia-giao-dich-lien-ket-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4843\" class=\"wp-caption-text\">Cases exempt from preparing Transfer Pricing Documentation under Decree 255<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_ke_khai_dong_thoi_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Cases where both declaration and preparation of Transfer Pricing Documentation are waived.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first group applies to taxpayers who are already exempt from declaring transfer pricing under Sections III and IV of Appendix I issued with Decree 255\/2026\/ND-CP. For this group, businesses are also exempt from preparing transfer pricing documentation if they meet all three of the following conditions within the same tax period:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions only occur with related parties that are subject to corporate income tax in Vietnam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related parties apply the same corporate income tax rate as taxpayers;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Neither party to the transaction is entitled to corporate income tax incentives during that tax period.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This condition is typically suitable for businesses within the same group or domestic corporation, without cross-border transfer pricing and without tax rate differentials between related parties, which is a common incentive for tax authorities to closely monitor related-party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, it should be noted that even though exempted from preparing a Transfer Pricing Documentation in this case, the enterprise must still declare the grounds for exemption as specified in Sections I and II of Appendix I issued with Decree 255\/2026\/ND-CP. In other words, exemption from preparing the documentation does not mean that the enterprise is completely exempt from the obligation to declare related to related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phai_ke_khai_nhung_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Cases where declaration is required but the preparation of a Transfer Pricing Documentation File is waived.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike the group above, the second group consists of businesses that are still responsible for declaring and determining transfer pricing according to Appendix I issued with Decree 255\/2026\/ND-CP, but are exempt from preparing transfer pricing documentation if they fall into one of the three specific cases below.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that have related-party transactions but operate on a small scale, specifically: total revenue generated during the tax period is less than VND 50 billion, and the total value of all related-party transactions during the tax period is less than VND 30 billion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that have signed Advance Pricing Agreements (APAs) and submitted annual reports in accordance with the law on Advance Pricing Agreements are still responsible for declaring and determining the transfer pricing of related-party transactions that fall outside the scope of the signed APA. This means that the exemption from preparing Transfer Pricing Documentation only applies to the portion of transactions covered by the APA, and not to all related-party transactions arising during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that conduct business without generating revenue or expenses from the exploitation or use of intangible assets, have revenue under VND 500 billion, and apply a net profit margin (excluding interest expenses and corporate income tax) on net revenue at the following minimum thresholds: Distribution industry: 5% or higher; Manufacturing industry: 10% or higher; Processing industry: 15% or higher.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most complex case among those exempt from preparing Transfer Pricing Documentation, requiring businesses to closely monitor actual profit margins for each business segment.<\/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=\"Cac_xac_dinh_ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Determining the net profit margin to be exempt from preparing a valuation report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4841\" aria-describedby=\"caption-attachment-4841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4841\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg\" alt=\"C\u00e1c x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Cac-xac-dinh-ty-suat-loi-nhuan-thuan-de-duoc-mien-lap-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4841\" class=\"wp-caption-text\">Determining the net profit margin to be exempt from preparing a valuation report.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all businesses operate in a single sector, and the way revenue and expenses are accounted for in each sector directly affects the determination of the net profit margin, thereby determining whether the business is eligible for exemption from preparing a Transfer Pricing Documentation. Decree 255\/2026\/ND-CP stipulates four situations as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> 04 scenarios for determining net profit margin according to Decree 255\/2026\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Accounting situation<\/b><\/td>\n<td style=\"text-align: center;\"><b>How to determine the applicable rate<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Track and account for both revenue and expenses separately for each area.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Apply the appropriate net profit margin for each specific sector (distribution, manufacturing, processing).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue can be tracked and accounted for separately, but expenses for each area cannot be accounted for separately.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Allocate costs based on the revenue share of each segment, then apply the corresponding rate of return.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is not possible to track and account for both revenue and expenses separately for each area.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Apply the net profit margin of the sector with the highest profit margin among the business sectors.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Failed to meet the required net profit margin.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No exemption is granted for preparing a Transfer Pricing Documentation; a complete dossier must be prepared in accordance with regulations.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, if, during the tax period, the actual profit margin of the enterprise does not reach the minimum level for the corresponding sector, the enterprise will no longer be exempt from preparing Transfer Pricing Documentation, but must prepare complete documentation as in normal cases.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this situation, businesses should consider using<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> Transfer pricing documentation services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> We rely on professional and experienced organizations like MAN \u2013 Master Accountant Network to ensure that your tax return is properly prepared, well-founded, and minimizes risks during tax audits and inspections.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_cac_truong_hop_duoc_mien_lap_Ho_so_xac_dinh_giua_Nghi_dinh_132_va_Nghi_dinh_255\"><\/span><b>Comparison table of cases exempt from preparing identification documents between Decree 132 and Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4842\" aria-describedby=\"caption-attachment-4842\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4842\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255.jpg\" alt=\"B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bang-so-sanh-cac-truong-hop-duoc-mien-lap-Ho-so-xac-dinh-giua-Nghi-dinh-132-va-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4842\" class=\"wp-caption-text\">Comparison table of cases exempt from preparing identification documents between Decree 132 and Decree 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Essentially, the cases exempted from preparing Transfer Pricing Documentation under Decree 255\/2026\/ND-CP inherit almost entirely the structure of Decree 132\/2020\/ND-CP, with only adjustments to some quantitative thresholds. The table below summarizes the main similarities and differences:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Comparison table of cases exempt from preparing price determination documents between Decree 132 and Decree 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 255<\/b><\/td>\n<td style=\"text-align: center;\"><b>Change notes<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The basic content remains the same as Decree 132.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Time of application<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From November 5, 2020 to June 30, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Effective from July 1, 2026, this will apply to the corporate income tax period of 2026.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Completely replace Decree 132.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exemption from declaration and exemption from preparing price determination documents.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transactions are conducted only with related parties that are subject to corporate income tax in Vietnam, at the same tax rate; no party enjoys corporate income tax incentives.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The conditions remain the same as in Decree 132.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Constant<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue and total value of related-party transactions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxable revenue is less than VND 50 billion and total value of related-party transactions is less than VND 30 billion.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Constant<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A pre-emptive pricing agreement (APA) has been signed.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exempt for transactions within the scope of the APA; transactions outside the scope must still be declared according to Article 18.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The principle remains unchanged: any portion outside the scope of the APA is declared according to Article 18 of Decree 255\/2026\/ND-CP.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Unchanged in nature<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue threshold for applying net profit margin<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue under 200 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue under 500 billion<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Raising the revenue threshold from 200 billion to 500 billion VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Minimum net profit margin<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Distribution: From 5% onwards;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Production: From 10% onwards;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Processing: From 15% onwards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Constant<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Conditions for not exploiting intangible assets.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is a request.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is a request.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Constant<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Obligation to declare Appendix I\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Unchanged<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The exemption from filing based on net profit margin depends on the degree of separation of accounting practices within the enterprise: the clearer the separation by business sector, the closer the applicable margin will be to reality; if separation is not possible, the highest margin must be applied. Importantly, simply failing to meet the minimum margin requirement during the tax period will result in the loss of the exemption from filing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Early review together<\/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;\"> MAN&#039;s guidelines will help businesses correctly identify the applicable exemption group, thereby avoiding the risk of being subject to back taxes or tax assessments during final settlement.\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;\">Because revenue thresholds, transaction values, and profit margins are all assessed on a per-tax basis, misidentifying eligibility can lead to back taxes or tax assessments during audits. If your business has related-party transactions and you are unsure whether you are exempt from preparing a Transfer Pricing Documentation, proactively review the situation now. <\/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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To receive support from our team of experts for accurate review and verification on a case-by-case basis before the upcoming settlement period.<\/span><span style=\"font-weight: 400;\">\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> <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_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about Exemption from Relational Transfer Pricing Documentation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_duoi_500_ty_dong_ap_dung_cho_truong_hop_mien_lap_ho_so_nao\"><\/span><b>Which cases are exempt from submitting documents if the revenue threshold is below 500 billion VND?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This threshold applies to cases where businesses do not generate revenue or expenses from the exploitation of intangible assets and apply the correct minimum net profit margin according to the sector (distribution, production, processing) as stipulated in point c, clause 2, Article 20 of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_APA_co_duoc_mien_hoan_toan_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>Are businesses with APAs completely exempt from submitting Transfer Pricing Documentation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not entirely. Businesses that have signed an APA and submitted annual reports are only exempt from filing for the portion of transactions that fall within the scope of the APA. Related-party transactions outside the scope of the APA must still be declared and price determined according to Article 18 of Decree 255\/2026\/ND-CP.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_khong_dat_muc_ty_suat_loi_nhuan_thuan_toi_thieu_thi_xu_ly_the_nao\"><\/span><b>What happens if a business fails to meet the minimum net profit margin requirement?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses are no longer eligible for exemption from filing based on profit margin, but must now prepare a complete Transfer Pricing Documentation file as required during that tax period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_du_dieu_kien_mien_nhung_khong_ke_khai_Phu_luc_I_thi_co_bi_coi_la_vi_pham_khong\"><\/span><b>If a business is eligible for exemption but fails to declare Appendix I, will it be considered in violation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, because the exemption from preparing a Price Determination File does not replace the obligation to declare. Omitting the declaration of Appendix I may result in the business being considered as not fully complying with its tax declaration obligations related to related-party transactions.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 quy \u0111\u1ecbnh m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4840,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4839","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\/4839","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=4839"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4839\/revisions"}],"predecessor-version":[{"id":4844,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4839\/revisions\/4844"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4840"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}