{"id":4851,"date":"2026-07-31T10:44:37","date_gmt":"2026-07-31T03:44:37","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4851"},"modified":"2026-07-31T10:44:37","modified_gmt":"2026-07-31T03:44:37","slug":"bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/","title":{"rendered":"Officially removing business conditions for simplified functions: New point in Decree 255."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Removing business conditions for simpler functions is one of the most notable changes at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> When the regulations on exemption from preparing Transfer Pricing Documentation are officially amended from July 1, 2026, businesses will no longer have to prove the qualitative element of &quot;simple function,&quot; which caused much controversy in tax audits and inspections throughout the period of application of Decree 132\/2020\/ND-CP. Now, they only need to meet clear quantitative conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue below VND 500 billion (up from the previous VND 200 billion), with no revenue generated from intangible assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And achieve a net profit margin in each sector.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article, compiled based on the legal grounds in Articles 20 and 5 of Decree 255\/2026\/ND-CP, will help you fully understand the new regulations, compare them in detail with Decree 132\/2020\/ND-CP, and accurately determine whether your business is exempt from filing the required documents.<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Kinh_doanh_voi_chuc_nang_don_gian_la_gi\" >What is a simple function business?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Vi_sao_bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_la_thay_doi_dang_chu_y\" >Why is removing business conditions, which serve a simple function, considered a significant change?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_truoc_day_duoc_quy_dinh_nhu_the_nao\" >What were the regulations for businesses with previously simple functions?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Bo_dieu_kinh_doanh_voi_chuc_nang_don_gian_theo_Nghi_dinh_2552026ND-CP\" >Remove the business activity with simple functions as stipulated in Decree 255\/2026\/ND-CP.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Bang_so_sanh_giua_Nghi_dinh_1322020_va_Nghi_dinh_2552026_ve_dieu_kien_mien_lap_ho_so\" >Comparison table between Decree 132\/2020 and Decree 255\/2026 regarding conditions for exemption from document preparation.<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_tac_dong_nhu_the_nao_den_doanh_nghiep\" >How will removing business conditions with simple functions affect businesses?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Mo_rong_pham_vi_doanh_nghiep_du_dieu_kien_mien_lap_ho_so\" >Expanding the scope of businesses eligible for exemption from filing requirements.<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Ket_hop_voi_viec_nang_nguong_doanh_thu_pham_vi_mien_duoc_mo_rong_dang_ke\" >Combined with raising the revenue threshold, the scope of exemptions has been significantly expanded.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Giam_rui_ro_tranh_chap_khi_thanh_tra_kiem_tra_thue\" >Reducing the risk of disputes during tax audits and inspections.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Hieu_luc_thi_hanh_va_thoi_diem_ap_dung\" >Effective date and time of application<\/a><\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Doanh_nghiep_can_lam_gi_truoc_nhung_thay_doi_cua_Nghi_dinh_255\" >What should businesses do in light of the changes in Decree 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Cau_hoi_thuong_gap_ve_viec_bo_dieu_kinh_doanh_voi_chuc_nang_don_gian\" >Frequently Asked Questions about Discarding a Business with Simple Functionality<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_la_bao_nhieu\" >What is the revenue threshold for exempting the company from filing transfer pricing documents?<\/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\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Doanh_nghiep_toi_hoat_dong_linh_vuc_san_xuat_du_dieu_kien_ve_doanh_thu_va_ty_suat_loi_nhuan_thuan_nhung_co_phat_sinh_doanh_thu_tu_viec_su_dung_tai_san_vo_hinh_Thi_trong_truong_hop_nay_toi_co_thuoc_dien_mien_lap_Ho_so_khong\" >My business operates in the manufacturing sector, meeting the revenue and net profit margin requirements, but it generates revenue from the use of intangible assets. In this case, am I exempt from preparing the necessary documentation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian\/#Ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_ho_so_theo_Nghi_dinh_2552026ND-CP_co_thay_doi_so_voi_truoc_khong\" >Has the net profit margin required for exemption from filing under Decree 255\/2026\/ND-CP changed compared to before?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_doanh_voi_chuc_nang_don_gian_la_gi\"><\/span><b>What is a simple function business?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simple function businesses refer to enterprises engaged in production, processing, or distribution activities with low added value, low risk, and no use of intangible assets.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_la_thay_doi_dang_chu_y\"><\/span><b>Why is removing business conditions, which serve a simple function, considered a significant change?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4852\" aria-describedby=\"caption-attachment-4852\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4852\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian.jpg\" alt=\"Ch\u00ednh th\u1ee9c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chinh-thuc-bo-dieu-kien-kinh-doanh-voi-chuc-nang-don-gian-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4852\" class=\"wp-caption-text\">Officially removing business conditions with simplified functions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For any business that engages in transactions with related parties, whether parent-subsidiary companies, entities within the same group, or partners with equity ownership or loan guarantees, the first question each corporate income tax settlement period is always:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u201c&quot;Is the company required to prepare a Transfer Pricing Documentation or is it exempt?&quot;\u201d<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to previous regulations, to be exempt from filing documents, businesses had to meet several conditions simultaneously, one of which was qualitative and the most controversial in practice: the business had to operate with a simple function. The problem was that previous tax laws did not provide clear quantitative criteria to define what constituted a &quot;simple function,&quot; leading to differing interpretations between businesses and tax authorities during audits and inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, the decision of Decree 255\/2026\/ND-CP to remove the business condition for simple functions is considered an important adjustment, helping to regulate... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">Exemption from preparing documentation for determining transfer pricing.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> The aim is to make the regulations more transparent, easier to apply, and to minimize the risk of disputes between businesses and tax authorities. This article will analyze this in depth, clarifying other accompanying changes in the new regulations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_truoc_day_duoc_quy_dinh_nhu_the_nao\"><\/span><b>What were the regulations for businesses with previously simple functions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To understand the significance of removing the business condition requirement for a simplified function, we first need to look back at the old regulations. According to Clause 2, Article 19 of Decree 132\/2020\/ND-CP, enterprises wishing to be exempted from preparing a Transfer Pricing Documentation must simultaneously meet the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct business with simple functions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No revenue or expenses are generated from the exploitation or use of intangible assets;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having revenue below 200 billion VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply the net profit margin (excluding interest expenses and corporate income tax) to net revenue for each sector, specifically: Distribution (5% or more), Manufacturing (10% or more), and Processing (15% or more).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The biggest shortcoming of the old regulations lay in the first condition. The concept of &quot;simple function&quot; was not specifically defined by quantitative criteria, making its application heavily dependent on subjective assessments during tax audits and inspections. In reality, many businesses, even those meeting all the conditions regarding revenue and profit margin, were still excluded from the exemption from filing requirements simply because the tax authorities considered the business function to be &quot;not simple&quot; in their own interpretation. This is precisely why the condition of &quot;simple function&quot; was removed, an adjustment that clarifies the criteria for exemption from filing requirements.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_dieu_kinh_doanh_voi_chuc_nang_don_gian_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Remove the business activity with simple functions as stipulated in Decree 255\/2026\/ND-CP.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4853\" aria-describedby=\"caption-attachment-4853\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4853\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255.jpg\" alt=\"B\u1ecf \u0111i\u1ec1u kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Bo-dieu-kinh-doanh-voi-chuc-nang-don-gian-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4853\" class=\"wp-caption-text\">Remove business activities with simple functions as per Decree 255.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Clause 2, Article 20 of Decree 255\/2026\/ND-CP, effective from July 1, 2026, the regulations on exemption from preparing transfer pricing documentation have undergone significant adjustments. Accordingly, taxpayers are exempt from preparing documentation when conducting business without generating revenue or expenses from the exploitation or use of intangible assets, with revenue below VND 500 billion, and applying the net profit margin before deducting interest expenses and corporate income tax (excluding the difference between revenue and expenses of financial activities) on net revenue for each sector.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Compared to the old regulations, there are three main changes to note:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP has removed the business condition for simple functions. Businesses no longer have to prove they have &quot;simple functions&quot; to be considered for exemption from filing, but only need to meet the remaining quantitative conditions.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The revenue threshold for exemption from filing requirements has been raised from under 200 billion VND to under 500 billion VND. This increase, combined with the removal of the business condition for simplified functions, significantly expands the scope of businesses that can benefit from the filing exemption policy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remaining conditions regarding intangible assets and net profit margin remain unchanged from the previous regulations, specifically: no revenue or expenses are generated from the exploitation or use of intangible assets; the net profit margin for the distribution sector is 5% or higher, for manufacturing is 10% or higher, and for processing is 15% or higher.<\/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\/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=\"Bang_so_sanh_giua_Nghi_dinh_1322020_va_Nghi_dinh_2552026_ve_dieu_kien_mien_lap_ho_so\"><\/span><b>Comparison table between Decree 132\/2020 and Decree 255\/2026 regarding conditions for exemption from document preparation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses visualize the extent of the changes, here is a detailed comparison table between the old and new regulations related to the removal of business conditions with simplified functions:<\/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 between Decree 132\/2020 and Decree 255\/2026 regarding conditions for exemption from document preparation.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 255\/2026<\/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;\">Clause 2, Article 19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clause 2, Article 20<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Conditions regarding business functions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">It is mandatory to conduct business with simple functions.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The business conditions for simple functions have been removed.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Conditions regarding intangible assets<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No revenue or expenses are generated from the exploitation or use of intangible assets.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue threshold\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Under 200 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Under 500 billion VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net profit margin of the distribution group<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 5% onwards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net profit margin of the manufacturing group<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 10% onwards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net profit margin of the outsourcing group<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 15% onwards<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep it as is.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Looking at the comparison table above, it can be seen that Decree 255\/2026\/ND-CP abolishes business conditions with simplified functions and broadens the revenue threshold, which is a positive point for businesses in determining eligibility for exemption from preparing transfer pricing documentation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_dieu_kien_kinh_doanh_voi_chuc_nang_don_gian_tac_dong_nhu_the_nao_den_doanh_nghiep\"><\/span><b>How will removing business conditions with simple functions affect businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From the perspective of MAN \u2013 Master Accountant Network&#039;s (MAN) related-party transaction advisory services, removing the business condition for simple functions brings about several notable impacts:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_doanh_nghiep_du_dieu_kien_mien_lap_ho_so\"><\/span><b>Expanding the scope of businesses eligible for exemption from filing requirements.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, many businesses with relatively complex organizational structures, while still meeting revenue and profit margin targets, were not guaranteed exemption from filing due to the &quot;simple business function&quot; criterion. With the removal of this requirement, businesses can now self-assess and determine their eligibility, provided they meet all other criteria as stipulated.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_hop_voi_viec_nang_nguong_doanh_thu_pham_vi_mien_duoc_mo_rong_dang_ke\"><\/span><b>Combined with raising the revenue threshold, the scope of exemptions has been significantly expanded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The removal of the business condition for simple functions coincided with raising the revenue threshold from under 200 billion VND to under 500 billion VND, meaning that medium-sized enterprises now also have the opportunity to be considered for exemption from filing if they meet the remaining conditions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_rui_ro_tranh_chap_khi_thanh_tra_kiem_tra_thue\"><\/span><b>Reducing the risk of disputes during tax audits and inspections.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Since the qualitative factor of &quot;simple function&quot; is no longer considered, determining whether a business is exempt from filing tax returns will rely entirely on clearly verifiable quantitative data regarding revenue, net profit margin, and whether or not revenue and expenses are generated from intangible assets. This provides both businesses and tax authorities with a more consistent basis for application.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, it should be noted that even after removing the requirement for simplified business functions, businesses must still meet the remaining conditions to be exempt from filing, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No revenue or expenses are generated from the exploitation or use of intangible assets;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue below 500 billion VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And achieve a net profit margin that meets the prescribed threshold for each business sector.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is still unsure whether you are exempt from filing transfer pricing documentation or need assistance reviewing your transfer pricing documentation for fiscal year 2026,<\/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;\"> Our team of experts is always ready to support and provide specific advice tailored to each individual case.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_thi_hanh_va_thoi_diem_ap_dung\"><\/span><b>Effective date and time of application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 23 of Decree 255\/2026\/ND-CP, this Decree takes effect from July 1, 2026 and applies from the corporate income tax period of 2026. Simultaneously, Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP cease to be effective from July 1, 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that the regulation removing the business condition for simplified functions will be applied immediately from the 2026 corporate income tax settlement period, rather than waiting until subsequent tax periods. Businesses need to pay special attention to this timeframe when reviewing their obligation to prepare Transfer Pricing Documentation for the 2026 fiscal year.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_truoc_nhung_thay_doi_cua_Nghi_dinh_255\"><\/span><b>What should businesses do in light of the changes in Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In light of the significant changes mentioned above, businesses with related-party transactions should proactively take the following steps to fully and properly utilize the policy:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review revenue and net profit margins for each business segment to compare them against the new threshold of below VND 500 billion and the corresponding net profit margin levels.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify whether any revenue or expenses are generated from the exploitation or use of intangible assets, as this remains a mandatory requirement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the related parties according to Article 5 of Decree 255\/2026\/ND-CP to accurately determine the scope of related-party transactions arising during the tax period.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update internal procedures for preparing or waiving Transfer Pricing Documentation starting from the 2026 corporate income tax period to avoid errors during tax settlement. For businesses that do not have sufficient internal resources to review and prepare the documentation according to the new requirements, they may consider using a third-party service.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> related party transaction documentation service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> We rely on specialized and experienced units like MAN \u2013 Master Accountant Network to ensure compliance with deadlines and legal regulations.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Removing the business condition requirement, which serves a simple function, is a positive change, making the regulations on exemption from reporting transfer pricing clearer.<\/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;\">Removing the business condition with a simplified function does not change the nature of the policy on exemption from preparing Transfer Pricing Documentation, but makes the criteria for exemption clearer and easier to quantify. This is the right time for businesses to review their revenue, profit margins, and related parties in accordance with the regulations in Decree 255\/2026\/ND-CP, instead of waiting until the last minute to address the issue. If your business is still unsure whether you are eligible for exemption or needs support in reviewing Transfer Pricing Documentation for the 2026 fiscal year, let the transfer pricing experts at MAN \u2013 Master Accountant Network accompany you.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact us<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For timely advice and support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_bo_dieu_kinh_doanh_voi_chuc_nang_don_gian\"><\/span><b>Frequently Asked Questions about Discarding a Business with Simple Functionality<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket_moi_la_bao_nhieu\"><\/span><b>What is the revenue threshold for exempting the company from filing transfer pricing documents?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the new regulations, the revenue threshold for exemption from filing requirements has been raised from under 200 billion VND (according to Decree 132\/2020\/ND-CP) to under 500 billion VND (according to Decree 255\/2026\/ND-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_toi_hoat_dong_linh_vuc_san_xuat_du_dieu_kien_ve_doanh_thu_va_ty_suat_loi_nhuan_thuan_nhung_co_phat_sinh_doanh_thu_tu_viec_su_dung_tai_san_vo_hinh_Thi_trong_truong_hop_nay_toi_co_thuoc_dien_mien_lap_Ho_so_khong\"><\/span><b>My business operates in the manufacturing sector, meeting the revenue and net profit margin requirements, but it generates revenue from the use of intangible assets. In this case, am I exempt from preparing the necessary documentation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Although the revenue and net profit margin requirements have been met, Decree 255 clearly stipulates that all three conditions must be met simultaneously to be exempt from filing the application.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_suat_loi_nhuan_thuan_de_duoc_mien_lap_ho_so_theo_Nghi_dinh_2552026ND-CP_co_thay_doi_so_voi_truoc_khong\"><\/span><b>Has the net profit margin required for exemption from filing under Decree 255\/2026\/ND-CP changed compared to before?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No change. Decree 255\/2026\/ND-CP maintains the net profit margin levels already applied under Decree 132\/2020\/ND-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP khi quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1eeb 01\/7\/2026. Kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ee9ng minh y\u1ebfu t\u1ed1 \u0111\u1ecbnh t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4851","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\/4851","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=4851"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4851\/revisions"}],"predecessor-version":[{"id":4854,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4851\/revisions\/4854"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4852"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}