{"id":4846,"date":"2026-07-30T14:45:41","date_gmt":"2026-07-30T07:45:41","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4846"},"modified":"2026-07-30T14:45:41","modified_gmt":"2026-07-30T07:45:41","slug":"uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/","title":{"rendered":"Preferential treatment for taxpayers with related-party transactions."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Prioritizing taxpayers with related-party transactions is a new policy officially effective from July 1, 2026. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 252\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, This opens up opportunities for businesses with related-party transactions to exchange information throughout the declaration process, prioritize the processing of APA and MAP documents, and receive early risk warnings instead of passively waiting for inspections. The article below analyzes in detail the legal basis in Article 48 of Decree 252\/2026\/ND-CP and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Article 34 of the 2025 Law on Tax Administration<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, This helps businesses understand their rights, how to apply, and what they need to prepare so they don&#039;t miss out on this important priority policy.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_gom_nhung_gi\" >What types of taxpayers with related-party transactions are prioritized?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Trao_doi_thong_tin_truoc_trong_va_sau_khi_ke_khai_giao_dich_lien_ket\" >Information exchange before, during, and after filing related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_thu_tuc_APA_MAP_va_Ho_so_trao_doi_thong_tin\" >Prioritize APA, MAP procedures and Information Exchange Documents.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Canh_bao_rui_ro_va_ho_tro_tuan_thu_doi_voi_giao_dich_lien_ket\" >Risk warnings and compliance support for related-party transactions.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Vi_tri_uu_tien_giao_dich_lien_ket_trong_tong_the_che_do_uu_tien_cua_nguoi_nop_thue\" >The priority position for related-party transactions within the overall taxpayer preference regime.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_ve_phuong_thuc_kiem_tra_giam_sat\" >Priorities regarding inspection and monitoring methods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_khi_xep_hang_tuan_thu\" >Priorities when ranking compliance\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Uu_tien_ap_dung_chuong_trinh_ho_tro_nang_cao_tuan_thu_tu_nguyen\" >Prioritize the implementation of programs to enhance voluntary compliance.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Ap_dung_che_do_uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_nhu_the_nao\" >How is the preferential treatment for taxpayers with related-party transactions applied?<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Cong_nhan_gia_han_tam_dung_thu_hoi_tu_dong_tren_he_thong_thong_tin_nganh_Thue\" >Automatic recognition, renewal, suspension, and revocation on the Tax Department&#039;s information system.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Tham_quyen_quyet_dinh\" >Decision-making authority<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Trach_nhiem_ra_soat_giam_sat_cua_co_quan_thue_quan_ly_truc_tiep\" >The responsibility for review and supervision lies with the directly managing tax authority.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#He_thong_ket_noi_chia_se_du_lieu_dien_tu_theo_thoi_gian_thuc\" >A system for connecting and sharing electronic data in real time.<\/a><\/li><\/ul><\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Can_cu_phap_ly_nen_tang\" >Legal basis<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Muc_tieu_quan_ly_tuan_thu\" >Compliance management objectives<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#He_thong_danh_gia_phan_loai_muc_do_tuan_thu_va_ho_so_dien_tu_nguoi_nop_thue\" >System for evaluating and classifying compliance levels and electronic taxpayer records.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_nen_chu_dong_tim_hieu_che_do_uu_tien_nay\" >Why should businesses with related-party transactions proactively learn about this preferential treatment?<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Giam_thieu_rui_ro_thanh_tra_kiem_tra_dot_xuat\" >Minimize the risk of surprise inspections and audits.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Rut_ngan_thoi_gian_xu_ly_APA_MAP\" >Reduce APA and MAP processing time.<\/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\/uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket\/#Nang_cao_uy_tin_xep_hang_tuan_thu_voi_co_quan_quan_ly_thue\" >Improve your reputation and compliance rating with the tax authorities.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/uu-tien-nguoi-nop-thue-co-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_gom_nhung_gi\"><\/span><b>What types of taxpayers with related-party transactions are prioritized?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4848\" aria-describedby=\"caption-attachment-4848\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4848\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi.jpg\" alt=\"\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft bao g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Uu-tien-nguoi-nop-thue-co-giao-dich-lien-ket-bao-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4848\" class=\"wp-caption-text\">What does prioritizing taxpayers with related-party transactions include?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to point e, clause 1, Article 48 of Decree 252\/2026\/ND-CP, preferential treatment for taxpayers with related-party transactions is stipulated as one of the preferential treatments applied to taxpayers who meet the conditions of good compliance with tax laws. Specifically, this regime includes three main groups of benefits:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information exchange is permitted before, during, and after filing tax returns for related-party transactions with the tax authorities.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Priority is given to the processing of applications for Approval of Pricing Agreements (APAs), Manifesto Agreements (MAPs), and information exchange documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receive risk warnings and compliance support for related-party transactions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the core content and the part that businesses need to understand most clearly before considering applying for the program.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trao_doi_thong_tin_truoc_trong_va_sau_khi_ke_khai_giao_dich_lien_ket\"><\/span><b>Information exchange before, during, and after filing related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the biggest challenges for businesses with related-party transactions is the uncertainty in how tax authorities assess the reasonableness of transfer pricing after the filing has been completed. With priority access to information throughout all three stages, businesses have the opportunity to clarify pricing methods, comparative databases, and assumptions used from the outset, rather than only being able to explain them after an audit. This is a significant step forward in reducing the risk of transfer pricing disputes.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_thu_tuc_APA_MAP_va_Ho_so_trao_doi_thong_tin\"><\/span><b>Prioritize APA, MAP procedures and Information Exchange Documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Advance Pricing Agreements (APAs) and Manifesto Measures (MAPs) are two mechanisms of interest to many businesses with large-scale related-party transactions, as both help establish a pre-determined method for calculating related-party transaction prices that is recognized by the tax authorities, limiting the risk of retroactive tax adjustments. However, in practice, the processing time for these documents is often lengthy due to the large volume of assessment work. A preferential policy for taxpayers with related-party transactions allows for a reduction in the processing time of APA, MAP, and information exchange documents, helping businesses gain certainty about their long-term tax obligations sooner.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Canh_bao_rui_ro_va_ho_tro_tuan_thu_doi_voi_giao_dich_lien_ket\"><\/span><b>Risk warnings and compliance support for related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the two benefits mentioned above, priority businesses also receive proactive warnings from the tax authorities about risks related to related-party transactions, instead of waiting for the businesses to discover errors themselves after taxes have been assessed or penalties imposed. This is a proactive preventative approach, consistent with the modern compliance management trend that many countries are applying to related-party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with related-party transactions, please refer to the following information. <\/span><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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To ensure that changes related to affiliate transaction management are synchronized during this period.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_tri_uu_tien_giao_dich_lien_ket_trong_tong_the_che_do_uu_tien_cua_nguoi_nop_thue\"><\/span><b>The priority position for related-party transactions within the overall taxpayer preference regime.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully understand the value of this policy, it is necessary to prioritize taxpayers with related-party transactions within the overall picture of preferential treatment as stipulated in Clause 1, Article 48 of Decree 252\/2026\/ND-CP. Accordingly, taxpayers who comply well with tax laws may simultaneously enjoy multiple different preferential treatment groups:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ve_phuong_thuc_kiem_tra_giam_sat\"><\/span><b>Priorities regarding inspection and monitoring methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Priority taxpayers can be remotely inspected and monitored based on electronic databases, and are not included in on-site inspection plans unless the tax authorities detect high-risk indicators. This helps reduce the pressure of direct inspections for businesses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_khi_xep_hang_tuan_thu\"><\/span><b>Priorities when ranking compliance\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This policy also gives businesses an advantage by being considered for compliance rankings in relation to relevant agencies and organizations, contributing to enhancing their reputation in the market.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ap_dung_chuong_trinh_ho_tro_nang_cao_tuan_thu_tu_nguyen\"><\/span><b>Prioritize the implementation of programs to enhance voluntary compliance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Finally, priority taxpayers also have early access to voluntary compliance enhancement programs implemented by the tax authorities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this overall context, it can be seen that prioritizing taxpayers with related-party transactions is a unique benefit group, applicable only to taxpayers who have related-party transactions, an area considered sensitive and complex in current tax management.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_che_do_uu_tien_nguoi_nop_thue_co_giao_dich_lien_ket_nhu_the_nao\"><\/span><b>How is the preferential treatment for taxpayers with related-party transactions applied?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Beyond simply listing benefits, Clause 4 of Article 48 of Decree 252\/2026\/ND-CP also clearly stipulates how tax authorities organize the application of preferential treatment for taxpayers in practice.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_nhan_gia_han_tam_dung_thu_hoi_tu_dong_tren_he_thong_thong_tin_nganh_Thue\"><\/span><b>Automatic recognition, renewal, suspension, and revocation on the Tax Department&#039;s information system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire process of recognizing, renewing, suspending, revoking, and re-issuing preferential treatment is carried out automatically on the tax authority&#039;s information technology system. Digitizing this process minimizes manual intervention while increasing transparency in the review process.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_quyet_dinh\"><\/span><b>Decision-making authority<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The head of the tax authority is the person authorized to decide on the recognition, extension, suspension, revocation, and re-issuance of preferential treatment for taxpayers who meet the conditions stipulated in Clause 3, Article 48 of Decree 252\/2026\/ND-CP.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This decision is made based on the results of an automated compliance assessment and risk classification on the tax management information technology system, following the guidance of the Ministry of Finance, and then sent to the taxpayer&#039;s electronic tax transaction account through the Tax Management Information System.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_ra_soat_giam_sat_cua_co_quan_thue_quan_ly_truc_tiep\"><\/span><b>The responsibility for review and supervision lies with the directly managing tax authority.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax authority directly managing the taxpayer is responsible for reviewing and confirming compliance with the preferential treatment conditions, organizing implementation, monitoring compliance levels, and supporting and supervising the maintenance of these conditions as prescribed. This means that the preferential treatment for taxpayers with related-party transactions is not a fixed title, but requires businesses to continuously maintain a level of compliance to avoid suspension or revocation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_ket_noi_chia_se_du_lieu_dien_tu_theo_thoi_gian_thuc\"><\/span><b>A system for connecting and sharing electronic data in real time.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax authorities are also responsible for establishing and operating an electronic data sharing system between the tax authorities and priority taxpayers to serve compliance management, risk assessment, and early warning systems in near real-time. This is a point that businesses need to pay special attention to: to obtain and maintain priority status, the company&#039;s internal electronic data infrastructure, especially data related to related-party transactions, must meet the connectivity and sharing requirements of the tax authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_nen_tang\"><\/span><b>Legal basis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4847\" aria-describedby=\"caption-attachment-4847\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4847\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket.jpg\" alt=\"Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1edd n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Che-do-uu-tien-nguo-nop-thue-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4847\" class=\"wp-caption-text\">What does prioritizing taxpayers with related-party transactions include?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The policy prioritizing taxpayers with related-party transactions in Decree 252\/2026\/ND-CP is not an independent regulation, but is built upon the foundation of Article 34 of the 2025 Tax Administration Law on compliance management in tax administration.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_quan_ly_tuan_thu\"><\/span><b>Compliance management objectives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 34, tax authorities implement compliance management to allocate resources efficiently, encourage voluntary compliance, and create a fair business environment for all taxpayers.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_thong_danh_gia_phan_loai_muc_do_tuan_thu_va_ho_so_dien_tu_nguoi_nop_thue\"><\/span><b>System for evaluating and classifying compliance levels and electronic taxpayer records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax authorities establish a system for evaluating and classifying the level of compliance with tax laws, while maintaining electronic records for each taxpayer. This includes information on the frequency of violations, the nature and severity of violations, the level of cooperation with tax authorities in carrying out tax procedures, inspections, compliance with violation handling decisions, and other information related to tax obligations. This database forms the basis for determining whether a business is eligible for preferential treatment.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_nen_chu_dong_tim_hieu_che_do_uu_tien_nay\"><\/span><b>Why should businesses with related-party transactions proactively learn about this preferential treatment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with related-party transactions, especially foreign-invested enterprises, multinational corporations, or businesses with domestic related parties, proactively understanding and pursuing preferential treatment for taxpayers with related-party transactions offers many strategic benefits.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_thieu_rui_ro_thanh_tra_kiem_tra_dot_xuat\"><\/span><b>Minimize the risk of surprise inspections and audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When businesses are prioritized, they are not included in on-site inspection plans unless there are signs of high risk, and they are subject to remote inspection and monitoring via electronic databases. This significantly saves businesses time and resources that would otherwise be spent on receiving in-person inspection teams.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rut_ngan_thoi_gian_xu_ly_APA_MAP\"><\/span><b>Reduce APA and MAP processing time.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with high-value related-party transactions, priority processing of APA and MAP documents helps establish an approved method for calculating related-party transaction prices early on, thereby avoiding the risk of tax adjustments and late payment penalties in the future.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_uy_tin_xep_hang_tuan_thu_voi_co_quan_quan_ly_thue\"><\/span><b>Improve your reputation and compliance rating with the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Being recognized as a priority company also means that the business has a good compliance record, which indirectly enhances its reputation when working with partners, banks, investors, and other regulatory agencies.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, to qualify for preferential treatment, businesses need to fully meet the conditions stipulated in Clause 3, Article 48 of Decree 252\/2026\/ND-CP, as well as maintain the ability to connect and share electronic data with the tax authorities in near real-time.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a specific assessment of the extent to which eligibility is met or assistance in developing a suitable compliance roadmap is needed,<\/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 \u2013 Master Accountant Network will help businesses find a clear direction.\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;\">Prioritizing taxpayers with related-party transactions under Article 48 of Decree 252\/2026\/ND-CP, effective from July 1, 2026, is summarized in three core benefits:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information exchange throughout the process of declaring related-party transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prioritize processing APA and MAP applications;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the information exchange system, along with the risk warning mechanism, supports proactive compliance from the tax authorities.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is not a fixed privilege, but rather the result of a continuous compliance assessment process based on electronic data, in line with the spirit of compliance management as stipulated in Article 34 of the 2025 Tax Administration Law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with related-party transactions, understanding and proactively pursuing this priority status is the most practical way to reduce audit risks.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you have any questions regarding your company&#039;s related-party transaction records, please don&#039;t hesitate to ask. <\/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;\"> For detailed support and advice.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u01afu ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u00ednh s\u00e1ch m\u1edbi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, m\u1edf ra c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c trao \u0111\u1ed5i th\u00f4ng tin xuy\u00ean su\u1ed1t qu\u00e1 tr\u00ecnh k\u00ea khai, \u01b0u ti\u00ean x\u1eed l\u00fd h\u1ed3 s\u01a1 APA, MAP [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4847,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4846","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\/4846","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=4846"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4846\/revisions"}],"predecessor-version":[{"id":4849,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4846\/revisions\/4849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4847"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}