{"id":4878,"date":"2026-08-06T16:33:43","date_gmt":"2026-08-06T09:33:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4878"},"modified":"2026-08-06T16:33:43","modified_gmt":"2026-08-06T09:33:43","slug":"hach-toan-dieu-chinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/","title":{"rendered":"Accounting for adjustments to related-party transaction prices."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for transfer pricing adjustments is a mandatory step that businesses with related-party transactions must perform at the right time and according to the correct principles, if they do not want to face the risk of tax arrears during tax settlement. This article systematizes three common forms of transfer pricing adjustments (reductions in purchase prices, increases in selling prices, and compensation), the principles of corresponding recording in the books of both parties, the ripple effects on VAT and customs, and important warnings about legal risks when performing true-down transactions after tax settlement, updated accordingly. <\/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;\"> Regarding related-party transactions.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Vi_sao_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_luon_la_bai_toan_dau_dau_moi_dip_cuoi_nam\" >Why is accounting for transfer pricing adjustments always a headache at the end of each year?<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_gi\" >What is accounting for price adjustments in related-party transactions?<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Khi_nao_phat_sinh_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >When does accounting for adjustments to transfer pricing occur?\u00a0<\/a><\/li><\/ul><\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Phan_biet_%E2%80%9Ctrued-up%E2%80%9D_va_%E2%80%9Ctrued-down%E2%80%9D_trong_dieu_chinh_gia_giao_dich_lien_ket\" >Distinguishing between \u201ctrued-up\u201d and \u201ctrued-down\u201d in related-party transaction price adjustments.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nguyen_tac_phap_ly_can_tuan_thu_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >Legal principles to follow when accounting for price adjustments in related-party transactions.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nguyen_tac_ghi_nhan_doi_ung_tai_ca_hai_ben_giao_dich\" >The principle of reciprocal recognition at both sides of the transaction.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nguyen_tac_gia_thi_truong_doc_lap_lam_can_cu_dieu_chinh\" >The principle of independent market prices serves as the basis for adjustment.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Yeu_cau_ve_ho_so_xac_dinh_gia_giao_dich_lien_ket_di_kem\" >Requirements for accompanying transfer pricing documentation.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Ba_hinh_thuc_dieu_chinh_gia_giao_dich_lien_ket_thong_dung_va_cach_hach_toan_tuong_ung\" >Three common forms of related-party transaction price adjustments and their corresponding accounting methods.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hinh_thuc_1_Dieu_chinh_giam_gia_hang_hoa_mua_vao\" >Option 1: Adjusting the purchase price of goods downwards.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hinh_thuc_2_Dieu_chinh_tang_gia_hang_hoa_ban_ra\" >Form 2: Adjusting the selling price of goods upwards.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hinh_thuc_3_Khoan_den_bu\" >Form 3: Compensation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nhung_luu_y_quan_trong_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >Important considerations when accounting for adjustments to related-party transaction prices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#i\" >\u00a0<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Uu_tien_hach_toan_khoan_dieu_chinh_vao_hoat_dong_kinh_doanh_chinh\" >Prioritize accounting for the adjustment in the main business operations.\u00a0<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Nhan_dien_tac_dong_lan_toa_den_cac_sac_thue_khac\" >Identify the spillover effects on other tax categories.<\/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\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Dieu_chinh_phai_duoc_ghi_nhan_vao_so_sach_ke_toan_cua_ca_hai_ben\" >The adjustments must be recorded in the accounting books of both parties.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Rui_ro_phap_ly_khi_thuc_hien_giao_dich_%E2%80%9Ctrue-down%E2%80%9D_sau_quyet_toan\" >Legal risks associated with conducting &quot;true-down&quot; transactions after settlement.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#He_qua_neu_doanh_nghiep_khong_danh_gia_dung_ban_chat_giao_dich\" >Consequences if businesses fail to properly assess the nature of transactions.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\" >Frequently Asked Questions about Accounting Adjustments for Related-Party Transaction Prices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_ap_dung_cho_moi_doanh_nghiep_khong\" >Does accounting for adjustments to transfer pricing apply to all businesses?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Neu_khong_thuc_hien_dieu_chinh_gia_giao_dich_lien_ket_thi_doanh_nghiep_co_the_gap_rui_ro_gi\" >What risks might a business face if it does not adjust for related-party transaction prices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Thoi_diem_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_khi_nao\" >When should the adjustment of transfer pricing be recorded?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_lam_thay_doi_bao_cao_tai_chinh_khong\" >Does accounting for adjustments to transfer pricing affect the financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/hach-toan-dieu-chinh-gia-giao-dich-lien-ket\/#Dieu_chinh_gia_giao_dich_lien_ket_co_anh_huong_den_thue_TNDN_khong\" >Does adjusting transfer pricing affect corporate income tax?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_luon_la_bai_toan_dau_dau_moi_dip_cuoi_nam\"><\/span><b>Why is accounting for transfer pricing adjustments always a headache at the end of each year?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Every tax season, the accounting and tax departments of many foreign-invested enterprises (FDI) or multinational corporations face a familiar but never easy question: are the internal transaction prices between related parties during the year still consistent with the independent market price principle?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Otherwise, how should that difference be handled and how should the transfer pricing be properly adjusted according to regulations?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is not simply a matter of accounting. Inaccurate, untimely, or inconsistent accounting of transfer pricing adjustments between the two parties involved can expose businesses to a range of risks:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses were disallowed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collecting back taxes on corporate income.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suspected of engaging in transfer pricing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of Vietnam&#039;s increasingly stringent transfer pricing regulations, a thorough understanding of the principles and methods of adjusting transfer pricing has become a mandatory requirement for any business with related-party transactions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_gi\"><\/span><b>What is accounting for price adjustments in related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4879\" aria-describedby=\"caption-attachment-4879\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4879\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hach-toan-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4879\" class=\"wp-caption-text\">Accounting for adjustments to related-party transaction prices.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Transfer pricing adjustments are accounting entries made by businesses to reflect adjustments that increase or decrease taxable income, expenses, or the value of related-party transactions in accordance with tax management laws, in order to ensure that the transaction complies with the arm&#039;s length principle.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simply put, this involves adjusting accounting or tax figures when the transaction price between related parties does not match the price that independent parties would agree on under similar conditions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_phat_sinh_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>When does accounting for adjustments to transfer pricing occur?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some common cases include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>self-adjustment<\/b><span style=\"font-weight: 400;\"> When preparing transfer pricing documentation, the goal is to bring profit margins to a level consistent with the arm&#039;s-length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authorities <\/span><b>set or adjust<\/b><span style=\"font-weight: 400;\"> Following an inspection and audit, it was determined that the transfer pricing was inappropriate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjustments due to <\/span><b>controlling interest expense<\/b><span style=\"font-weight: 400;\"> according to regulations on related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjusting purchase prices, selling prices, service fees, royalties, interest rates, etc., between affiliated parties.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The purpose of accounting adjustments is to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that financial statements and accounting records accurately reflect the nature of the transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately determine taxable corporate income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comply with tax management regulations for related-party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize the risk of tax arrears and penalties.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>The key point:<\/b><span style=\"font-weight: 400;\"> Taxpayers with related-party transactions must declare and determine their tax obligations for related-party transactions equivalent to independent transactions under the same conditions, excluding factors that reduce tax obligations due to the influence of the related-party relationship. Specifically, Clause 1, Article 3 of Decree 255\/2026\/ND-CP stipulates:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Taxpayers with related-party transactions must exclude factors that reduce tax liability due to the influence or impact of the related-party relationship in order to declare and determine tax liability for related-party transactions equivalent to independent transactions under the same conditions.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the foundation for understanding why all subsequent adjustments to the GDLK price must revolve around the principle of independent market pricing.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">Company A sells goods to its parent company overseas for 900 million VND, while a comparative analysis shows the independent transaction price to be 1 billion VND. In that case:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue according to accounting records: 900 million VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue based on the standalone transaction principle: 1 billion VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses must adjust their taxable income upwards by 100 million VND (if applicable according to regulations).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This adjustment may only affect corporate income tax or simultaneously generate accounting entries, depending on the specific case and legal basis.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">Not all related-party transaction price adjustments are recorded the same way. The accounting method depends on: the nature of the adjustment (revenue, expenses, interest expense, cost of goods sold); when the discrepancy is discovered (during the year or after closing); and whether the adjustment is made by the company itself or based on a conclusion from the tax authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_%E2%80%9Ctrued-up%E2%80%9D_va_%E2%80%9Ctrued-down%E2%80%9D_trong_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Distinguishing between \u201ctrued-up\u201d and \u201ctrued-down\u201d in related-party transaction price adjustments.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In international transfer pricing practice, two terms commonly used to describe the nature of adjustments are \u201ctrued-up\u201d and \u201ctrued-down\u201d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trued-up (adjusted upwards):<\/b><span style=\"font-weight: 400;\"> When the actual business results of the affiliated company fall below the profit margin or price based on independent market pricing principles, an upward adjustment is needed to bring it back to the appropriate range.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trued-down:<\/b><span style=\"font-weight: 400;\"> When actual business results exceed the profit margin or price based on the principle of independent market pricing, a downward adjustment is theoretically necessary.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Distinguishing between these two types of adjustments is crucial because not all trued-down cases are accepted by the tax authorities, especially when the adjustment occurs after the tax settlement date and reduces the tax liability.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phap_ly_can_tuan_thu_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Legal principles to follow when accounting for price adjustments in related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4880\" aria-describedby=\"caption-attachment-4880\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4880\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"Nguy\u00ean t\u1eafc ph\u00e1p l\u00fd c\u1ea7n tu\u00e2n th\u1ee7 khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-phap-ly-can-tuan-thu-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4880\" class=\"wp-caption-text\">Legal principles to follow when accounting for price adjustments in related-party transactions.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ghi_nhan_doi_ung_tai_ca_hai_ben_giao_dich\"><\/span><b>The principle of reciprocal recognition at both sides of the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the most important principles when accounting for transfer pricing adjustments is that any price adjustments for related-party transactions arising at the end of the year (whether trued up or trued down) must be recognized and accounted for in the accounting books of both parties involved in the transaction; it cannot be unilaterally adjusted by only one party.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This matching principle ensures consistency in data, avoiding discrepancies between the financial statements of the buyer and seller in the same related-party transaction, and serves as an important basis for explaining matters to the tax authorities when necessary.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_gia_thi_truong_doc_lap_lam_can_cu_dieu_chinh\"><\/span><b>The principle of independent market prices serves as the basis for adjustment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">All price adjustments for related-party transactions must be based on the Arm&#039;s Length Principle. Decree 255\/2026\/ND-CP further affirms this principle when determining pricing methods. The determination of price levels, profit margins, or profit allocation ratios is based on the analysis of independent comparable entities to serve as a basis for comparison and application in determining the corporate income tax liability of taxpayers, without reducing the tax liability payable to the state budget.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At the same time, the calculation method must be applied consistently throughout the entire production and business cycle, in accordance with the function and business model of the enterprise, avoiding arbitrary changes in methods from period to period solely for the purpose of optimizing the amount of tax payable.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, the accounting for adjustments to transfer pricing cannot be arbitrary, based on the subjective will of the enterprise or the goal of tax optimization. Instead, it must accurately reflect the economic nature and be based on appropriate comparisons with comparable independent transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_ho_so_xac_dinh_gia_giao_dich_lien_ket_di_kem\"><\/span><b>Requirements for accompanying transfer pricing documentation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In parallel with accounting, businesses need to note that all related-party transaction price adjustments must be supported by complete related-party transaction pricing documentation, clearly showing the pricing methodology, comparative data, and the basis for calculating the adjustment. This is a crucial point that helps businesses demonstrate the reasonableness of the adjustment when requested by the tax authorities for explanation.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that do not have the internal resources to prepare themselves, <\/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;\"> Professionals like MAN will help ensure that records are consistent with accounting data and meet the requirements of the tax authorities.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_hinh_thuc_dieu_chinh_gia_giao_dich_lien_ket_thong_dung_va_cach_hach_toan_tuong_ung\"><\/span><b>Three common forms of related-party transaction price adjustments and their corresponding accounting methods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, there are three most commonly applied forms of transfer pricing adjustments. Understanding the nature of each form is the first step to accurately accounting for transfer pricing adjustments.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_1_Dieu_chinh_giam_gia_hang_hoa_mua_vao\"><\/span><b>Option 1: Adjusting the purchase price of goods downwards.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a case where a business discovers that the purchase price of goods and services from related parties during the year is higher than the price based on independent market principles, and needs to adjust it downwards. Essentially, this adjustment reduces the cost of goods sold or the value of inventory (depending on the recording time, whether the goods have been sold during the period or are still in inventory at the time of adjustment).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When accounting for transfer pricing adjustments using this method, businesses need to clearly identify:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time of adjustment<\/b><span style=\"font-weight: 400;\"> (during the fiscal year or after the closing and settlement of accounts);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Affected parties:<\/b><span style=\"font-weight: 400;\"> Cost of goods sold, inventory, or fixed assets (if the imported goods are machinery or equipment);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Supporting documents:<\/b><span style=\"font-weight: 400;\"> Adjustment invoices, price adjustment agreements between related parties, and debt reconciliation statements.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_2_Dieu_chinh_tang_gia_hang_hoa_ban_ra\"><\/span><b>Form 2: Adjusting the selling price of goods upwards.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Conversely, when the selling price of goods and services to related parties during the year is lower than the price based on the principle of independent market pricing, the enterprise needs to adjust its revenue accordingly. This adjustment increases the enterprise&#039;s tax liability (increased revenue, increased taxable income).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When accounting, businesses need to pay special attention to issuing adjustment invoices correctly according to regulations, ensuring consistency between accounting data, VAT tax declaration data, and related-party transaction pricing records.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_3_Khoan_den_bu\"><\/span><b>Form 3: Compensation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike the two forms above, which are directly tied to a specific purchase or sale transaction, compensation is typically used when adjustments cannot be linked to a specific shipment or invoice, but rather represent an overall offset for an entire period or line of products or services. This is a common practice in contract manufacturing companies or limited-risk distribution companies, where the parent company commits to guaranteeing a minimum profit margin for its subsidiary under an internal transfer pricing policy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When accounting for price adjustments in the form of compensation, businesses need to be aware that the nature of this revenue or expenditure is not tied to specific goods or services. Therefore, the identification of supporting documents and invoices (if any) and the method of recording them in the income statement must be carefully considered to avoid confusion with normal business revenue or expenses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Important considerations when accounting for adjustments to related-party transaction prices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4881\" aria-describedby=\"caption-attachment-4881\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4881\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-luu-y-quan-trong-khi-hach-toan-dieu-chinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4881\" class=\"wp-caption-text\">Important considerations when accounting for transfer pricing adjustments: Accounting for transfer pricing adjustments according to Decree 255\/2026\/ND-CP: principles, 3 forms of adjustment, and legal risks to be aware of.<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"i\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_hach_toan_khoan_dieu_chinh_vao_hoat_dong_kinh_doanh_chinh\"><\/span><b>Prioritize accounting for the adjustment in the main business operations.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A key principle of practice is that price adjustments for related-party transactions should be prioritized for accounting under the company&#039;s core business operations, rather than under other income or expense categories. This accurately reflects the economic nature of the transaction, which is essentially an adjustment to the purchase or sale price of goods or services within the core business, while also avoiding the risk of tax authorities questioning the legitimacy of intentionally classifying large price adjustments as extraordinary income or expenses.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_tac_dong_lan_toa_den_cac_sac_thue_khac\"><\/span><b>Identify the spillover effects on other tax categories.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for transfer pricing adjustments goes beyond corporate income tax. Businesses need to proactively identify the potential impact of these adjustments on other taxes such as value-added tax (VAT) and customs duties (on goods imported and exported between related parties).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">A downward adjustment in the price of imported goods may necessitate a readjustment of the declared customs value, while an upward adjustment in the selling price may result in additional declaration and payment of output VAT. Therefore, before deciding on the adjustment and accounting mechanism, businesses should comprehensively review all relevant taxes to select the most suitable option and avoid overlapping risks.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_phai_duoc_ghi_nhan_vao_so_sach_ke_toan_cua_ca_hai_ben\"><\/span><b>The adjustments must be recorded in the accounting books of both parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>This is the overarching principle:<\/b><span style=\"font-weight: 400;\"> Year-end price adjustments for related-party transactions (trued-up, trued-down) must be recorded in the accounting books of both parties involved. If only one party records the adjustment while the other does not, this inconsistency can become a primary point of suspicion when tax authorities conduct audits of international transfer pricing.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_thuc_hien_giao_dich_%E2%80%9Ctrue-down%E2%80%9D_sau_quyet_toan\"><\/span><b>Legal risks associated with conducting &quot;true-down&quot; transactions after settlement.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a point that any business performing transfer pricing adjustments needs to pay particular attention to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Current regulations do not accept true-down transactions. <\/span><b>after settlement<\/b><span style=\"font-weight: 400;\">, if such adjustment reduces the declared tax liability. The principle of &quot;not reducing the tax liability payable to the state budget&quot; is consistently stipulated in Decree 255\/2026\/ND-CP, and the tax authority has the right to make adjustments to determine the correct tax liability if it discovers that the transaction does not comply with the principle of independent market price.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that if a business waits until after the tax settlement period to make adjustments to reduce related-party transaction prices in order to lower corporate income tax payable, there is a very high probability that the tax authorities will not accept this adjustment during an audit or inspection.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_neu_doanh_nghiep_khong_danh_gia_dung_ban_chat_giao_dich\"><\/span><b>Consequences if businesses fail to properly assess the nature of transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business adjusts the price of related-party transactions without properly assessing the timing, nature, and legal basis of the adjustment, the consequences may include: the adjustment being excluded from taxable income, being subject to retroactive collection of corporate income tax, being charged late payment penalties, and even being subject to administrative penalties for tax violations if the tax authorities determine that there was intentional misdeclaration aimed at reducing tax obligations.<\/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;\">Given the complexity and high risk of related-party transactions, businesses should establish a close coordination mechanism between their accounting, tax, and legal departments, and consider consulting with a specialized and experienced transfer pricing consultancy firm such as MAN \u2013 Master Accountant Network before making significant adjustments to related-party transaction prices. Thorough preparation at the beginning of the fiscal year, rather than rushing to the tax settlement date, is key to ensuring compliance with legal regulations, optimizing resources, and avoiding unnecessary tax risks.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business is unsure about the appropriate course of action, please refer to the following. <\/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;\"> Specialized and experienced units like MAN \u2013 Master Accountant Network will help review internal pricing policies, accurately assess the nature of each adjustment, and develop safe accounting and declaration plans before the tax season. Thorough preparation at the beginning of the fiscal year, instead of rushing to address issues at the tax settlement time, is key for businesses to comply with legal regulations, optimize resources, and avoid unnecessary tax risks.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><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 expert 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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_dieu_chinh_gia_giao_dich_lien_ket\"><\/span><b>Frequently Asked Questions about Accounting Adjustments for Related-Party Transaction Prices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_ap_dung_cho_moi_doanh_nghiep_khong\"><\/span><b>Does accounting for adjustments to transfer pricing apply to all businesses?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This regulation only applies to businesses that have transactions with related parties according to the criteria of tax management law. Businesses without related-party transactions are not required to comply with the regulations on determining transfer pricing.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_khong_thuc_hien_dieu_chinh_gia_giao_dich_lien_ket_thi_doanh_nghiep_co_the_gap_rui_ro_gi\"><\/span><b>What risks might a business face if it does not adjust for related-party transaction prices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses may face numerous risks, such as having transaction prices reassessed by tax authorities; being subject to back taxes on corporate income; being penalized for administrative violations related to tax collection; or incurring increased compliance costs when having to explain or undergo audits of related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_hach_toan_dieu_chinh_gia_giao_dich_lien_ket_la_khi_nao\"><\/span><b>When should the adjustment of transfer pricing be recorded?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As a general principle, businesses should make adjustments and accounting entries within the fiscal year, prior to the corporate income tax settlement period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_dieu_chinh_gia_giao_dich_lien_ket_co_lam_thay_doi_bao_cao_tai_chinh_khong\"><\/span><b>Does accounting for adjustments to transfer pricing affect the financial statements?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not every adjustment results in changes to the financial statements. If the adjustment only serves the purpose of determining taxable income, the business may only need to make the adjustment on the tax return. Conversely, if the adjustment changes the value of revenue, expenses, or assets according to accounting standards, it must be recorded in the accounting books and financial statements.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_gia_giao_dich_lien_ket_co_anh_huong_den_thue_TNDN_khong\"><\/span><b>Does adjusting transfer pricing affect corporate income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. This is the primary objective of adjusting transfer pricing. The adjustment can increase or decrease taxable income, thereby directly impacting the amount of corporate income tax payable for the period.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang nguy\u00ean t\u1eafc, n\u1ebfu kh\u00f4ng mu\u1ed1n \u0111\u1ed1i m\u1eb7t r\u1ee7i ro b\u1ecb truy thu thu\u1ebf khi quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a 03 h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4878","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\/4878","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=4878"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4878\/revisions"}],"predecessor-version":[{"id":4883,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4878\/revisions\/4883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4879"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}