{"id":4888,"date":"2026-08-07T15:41:53","date_gmt":"2026-08-07T08:41:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4888"},"modified":"2026-08-14T17:02:55","modified_gmt":"2026-08-14T10:02:55","slug":"khuon-kho-phap-ly-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/","title":{"rendered":"Summary of the legal framework on related-party transactions in Vietnam"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The legal framework for related-party transactions in Vietnam has just entered a new chapter when <\/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;\"> and <\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Circular 95\/2026\/TT-BTC<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> Officially effective from July 1, 2026, replacing the familiar Decree 132\/2020\/ND-CP of the past six years, this article comprehensively systematizes the nearly 30-year journey of this legal framework, from Circular 74-TC\/TCT of 1997 to the latest documents. It also clearly points out the core changes regarding pricing methods, declaration procedures, and exemption thresholds that businesses need to update immediately to avoid the risk of tax assessment and retroactive collection.<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_can_nam_ro_khuon_kho_phap_ly_ve_giao_dich_lien_ket\" >Why do businesses need to understand the legal framework regarding 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Ban_chat_cua_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\" >The nature of related-party transactions under current regulations<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Doi_tuong_chiu_tac_dong\" >Affected parties<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Toan_canh_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam_qua_tung_giai_doan\" >An overview of the legal framework for related-party transactions in Vietnam through different stages.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_dat_nen_mong_1997_%E2%80%93_2013\" >Foundation laying phase (1997 \u2013 2013)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_hinh_thanh_khung_phap_ly_chuyen_biet_2017_%E2%80%93_2021\" >The phase of forming a specific legal framework (2017 \u2013 2021)<\/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\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Giai_doan_cap_nhat_va_tai_cau_truc_2025_%E2%80%93_2026\" >Update and restructuring phase (2025 \u2013 2026)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Bang_tong_hop_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\" >Summary of the legal framework on related-party transactions in Vietnam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-giao-dich-lien-ket\/#Tong_hop_diem_moi_Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\" >Summary of new points in Decree 255\/2026\/ND-CP on related-party transactions<\/a><\/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\/khuon-kho-phap-ly-ve-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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khuon-kho-phap-ly-ve-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><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_khuon_kho_phap_ly_ve_giao_dich_lien_ket\"><\/span><b>Why do businesses need to understand the legal framework regarding related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4889\" aria-describedby=\"caption-attachment-4889\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4889\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Ly-do-doanh-nghiep-can-nam-ro-khuon-kho-phap-ly-ve-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4889\" class=\"wp-caption-text\">Why businesses need to understand the legal framework regarding related-party transactions.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Ban_chat_cua_giao_dich_lien_ket_theo_quy_dinh_hien_hanh\"><\/span><b>The nature of related-party transactions under current regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 4 of Decree 255\/2026\/ND-CP, which came into effect on July 1, 2026, related-party transactions are understood as transactions involving the purchase, sale, exchange, lease, rental, transfer, and assignment of goods and services; loan and lending transactions; financial services; transactions related to tangible and intangible assets; as well as agreements on the shared use of resources and cost sharing between related parties. This definition remains largely unchanged from previous decrees, but the scope of the list has been increasingly clarified to limit circumvention through non-traditional transaction forms such as resource sharing, corporate synergies, or digital economy transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Without a sufficiently robust legal framework for related-party transactions, related-party enterprises, especially multinational corporations, can easily manipulate internal pricing to shift profits from high-tax jurisdictions to low-tax jurisdictions. This is why the arm&#039;s-length principle is consistently emphasized in all Vietnamese laws on related-party transactions: the price, profit margin, or profit allocation ratio in related-party transactions must be equivalent to transactions between independent parties under similar conditions.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_tac_dong\"><\/span><b>Affected parties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The legal framework for related-party transactions applies to all organizations producing or trading goods and services that are subject to corporate income tax and have transactions with related parties, not just FDI enterprises. Domestic enterprises with ownership relationships, loan relationships, management personnel relationships, or personal relationships with their trading partners are also subject to regulation if they meet the criteria for identifying related parties.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toan_canh_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam_qua_tung_giai_doan\"><\/span><b>An overview of the legal framework for related-party transactions in Vietnam through different stages.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4891\" aria-describedby=\"caption-attachment-4891\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4891\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1.jpg\" alt=\"To\u00e0n c\u1ea3nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam qua t\u1eebng giai \u0111o\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Toan-canh-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-qua-tung-giai-doan-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4891\" class=\"wp-caption-text\">An overview of the legal framework for related-party transactions in Vietnam through different stages.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To properly understand the nature of current regulations, it is necessary to look back at the nearly 30-year journey of the formation and development of the legal framework through three main stages:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_dat_nen_mong_1997_%E2%80%93_2013\"><\/span><b>Foundation laying phase (1997 \u2013 2013)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The earliest document laying the foundation for the legal framework on related-party transactions in Vietnam is Circular 74-TC\/TCT dated October 20, 1997, issued by the Ministry of Finance, guiding regulations on taxation for investment forms under the Law on Foreign Investment in Vietnam. This document was a starting point, closely linked to the context of attracting foreign investment during the early stages of economic opening, and did not directly address the concept of &quot;related-party transactions&quot; as it does today.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The real turning point came with Circular 117\/2005\/TT-BTC, the first document providing specific guidance on determining market prices in business transactions between related parties. This marked the first time Vietnam officially legalized the arm&#039;s-length principle in accordance with international practice (OECD standards). In 2010, Circular 66\/2010\/TT-BTC was issued, replacing Circular 117\/2005, further refining the methods for determining market prices and expanding the scope of application.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In 2013, the Advance Pricing Agreement (APA) mechanism was first stipulated in Circular 201\/2013\/TT-BTC, marking a significant step forward: related-party enterprises could proactively negotiate with the tax authorities on pricing methods in advance, instead of only being subject to inspection and assessment after transactions occurred.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_hinh_thanh_khung_phap_ly_chuyen_biet_2017_%E2%80%93_2021\"><\/span><b>The phase of forming a specific legal framework (2017 \u2013 2021)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This period witnessed the development of the legal framework for related-party transactions, demonstrating the government&#039;s determination to tighten management of transfer pricing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Decree 20\/2017\/ND-CP is the first decree-level document specifically regulating tax management for enterprises with related-party transactions. The most notable point of this Decree is that it, for the first time, introduces a ceiling on deductible interest expenses when determining taxable income, an effective tool to prevent &quot;thin capitalization,&quot; a common form of transfer pricing through inter-corporate borrowing transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By 2020, Decree 68\/2020\/ND-CP amended and supplemented Decree 20\/2017, notably raising the ceiling for deductible interest expenses from 20% to 30% (total net profit plus interest expenses and depreciation expenses (EBITDA)), and allowing the carry-forward of non-deductible interest expenses to subsequent tax periods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Just a few months later, Decree 132\/2020\/ND-CP, issued on November 5, 2020, completely replaced both Decree 20\/2017 and Decree 68\/2020, becoming the cornerstone of the legal framework for related-party transactions throughout the 2020-2026 period. Decree 132\/2020 fully systematizes: the principle of comparative analysis, three methods for determining transfer pricing, the obligation to prepare three levels of documentation (National Documentation, Global Documentation, Country-by-Country Report), and cases exempt from the obligation to declare and prepare documentation. Accompanying this, Circular 45\/2021\/TT-BTC provides detailed guidance on the application of the APA mechanism under the new legal framework.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_cap_nhat_va_tai_cau_truc_2025_%E2%80%93_2026\"><\/span><b>Update and restructuring phase (2025 \u2013 2026)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After nearly five years of implementation, the legal framework for related-party transactions is entering a phase of significant updating to keep pace with new international standards, particularly the global Base Erosion Prevention and Control Initiative (BEPS) and the global minimum tax initiative.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP, issued on February 10, 2025 and effective from March 27, 2025, amends several important provisions of Decree 132\/2020\/ND-CP, focusing on clarifying the cases for determining related parties through guarantees and loans (especially excluding certain cases where credit institutions do not participate in the management and control of the borrowing enterprise), adding the responsibility of the State Bank of Vietnam to coordinate in providing information, and replacing Appendix I on related party information and related party transactions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The biggest turning point is Decree 255\/2026\/ND-CP, issued on June 30, 2026, and officially effective from July 1, 2026, applicable immediately from the corporate income tax period of 2026. This Decree completely replaces both Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP, and is built on the new legal basis including Law No. 108\/2025\/QH15 on Tax Administration and Law No. 67\/2025\/QH15 on Corporate Income Tax. Compared to previous versions, Decree 255\/2026\/ND-CP systematizes all the principles of analysis, comparison, and selection of independent comparable entities, clarifies the concept of &quot;standard independent transaction value range&quot; (from the 35th to the 75th percentile), and specifies the minimum number of independent comparable entities to be selected depending on the degree of material differences to be excluded.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Simultaneously, Circular 95\/2026\/TT-BTC, issued and effective on July 1, 2026, consolidated three previously scattered areas of regulation: guidance on implementing Double Taxation Avoidance Agreements (DTAs), procedures for bilateral agreements (MAPs), and guidance on applying the APA mechanism in tax management for enterprises with related-party transactions. This Circular simultaneously replaces Circular 201\/2013\/TT-BTC and Circular 45\/2021\/TT-BTC, marking the first time Vietnam has had a comprehensive and synchronized guidance document on the application of tax agreements linked to the APA mechanism for related-party transactions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_khuon_kho_phap_ly_ve_giao_dich_lien_ket_tai_Viet_Nam\"><\/span><b>Summary of the legal framework on related-party transactions in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4892\" aria-describedby=\"caption-attachment-4892\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4892\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-khuon-kho-phap-ly-ve-giao-dich-lien-ket-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4892\" class=\"wp-caption-text\">Summary of the legal framework on related-party transactions in Vietnam<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Over nearly 30 years of formation and development, the legal framework for related-party transactions in Vietnam has undergone numerous revisions and replacements to increasingly approach international standards on anti-transfer pricing. The summary table below systematizes all the legal documents that constitute this legal framework in chronological order, helping businesses easily compare which documents are currently in effect, which have been replaced, and the specific role of each document.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary of the legal framework for related-party transactions in Vietnam.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Document\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Date of issuance<\/b><\/td>\n<td style=\"text-align: center;\"><b>Validity\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Role<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 74\/1997\/TC-TCT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/10\/1997<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This document lays the first foundation, linked to foreign investment tax.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 117\/2005\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/12\/2005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">First-time guidance on determining inter-party market prices.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 66\/2010\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22\/04\/2010<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Replacing Circular 117\/2005, improving the method for determining prices.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 201\/2013\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/12\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This is the first time a mechanism for Advance Pricing Agreements (APAs) has been stipulated.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 20\/2017\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24\/02\/2017<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The first specialized decree-level document sets a ceiling on interest expense.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 68\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24\/6\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Amend the ceiling on interest expense from 20% to 30% EBITDA.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05\/11\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expires July 1, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Key documents for the period 2020-2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18\/6\/2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expired, replaced by Circular 95\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Detailed instructions on applying the APA mechanism.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\/02\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Effective March 27, 2025, expires July 1, 2026\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Amend and supplement the criteria for identifying affiliated parties, replacing Appendix I.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/06\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Officially effective from July 1, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Current pillar text, applicable from the 2026 tax year.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 95\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Officially effective from July 1, 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Consolidating DTA, MAP, and APA guidelines for affiliate transactions.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">It is evident that the legal framework for related-party transactions in Vietnam is not a single document but a system built up over many stages, reflecting the increasingly clear trend of tightening transfer pricing management. Currently, the two key documents that businesses need to understand are Decree 255\/2026\/ND-CP and Circular 95\/2026\/TT-BTC, both effective from July 1, 2026, and applicable from the corporate income tax period of 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_hop_diem_moi_Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Summary of new points in Decree 255\/2026\/ND-CP on related-party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">On July 9, 2026, the Tax Department issued... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-van-4697-ct-cs\/\">Official Document 4697\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Detailed introduction of <\/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 of Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Compared to the old legal framework (Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP), this is an important document that helps businesses accurately understand the technical changes and compliance obligations. The table below summarizes all the notable new points by content group, along with the basis clauses and purpose of the amendments.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary of new points in Decree 255\/2026\/ND-CP on related-party transactions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Revised content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Clause<\/b><\/td>\n<td style=\"text-align: center;\"><b>Update new points<\/b><\/td>\n<td style=\"text-align: center;\"><b>Purpose<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Principles of application\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Referencing the principles of tax administration under Clause 4, Article 6 and the principles of tax inspection under Clause 1, Article 22 of the 2025 Law on Tax Administration.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In line with the Law on Tax Administration No. 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Word explanation\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Complete the definitions of &quot;Supreme Parent Company&quot; and &quot;Tax Agreement&quot; (referencing Resolution 107\/2023\/QH15 and Decree 236\/2025\/ND-CP); complete the definitions of &quot;Related-Party Transactions,&quot; &quot;National File,&quot; &quot;Global File,&quot; and &quot;Status of Non-Systematic Information Exchange.&quot;\u201c\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Establish a clear and consistent legal basis for application.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Relationship<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Enhance the relationship through the following forms: <\/span><b>borrow, lend<\/b><span style=\"font-weight: 400;\"> (Similar to borrowing and lending) between businesses and individuals who manage or control; additional exclusions apply to creditors and guarantors that are state-owned organizations tasked with buying, selling, and handling debt.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Accurately reflecting the nature of transactions and resolving practical issues.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Database used<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Referencing commercial databases and tax administration data under the 2025 Tax Administration Law; <\/span><b>Supplementing the National Database<\/b><span style=\"font-weight: 400;\">; additional <\/span><b>order of priority<\/b><span style=\"font-weight: 400;\">:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Publicly available data<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Commercial data<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax authority data<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expand reliable data sources and increase transparency in the selection of data for comparison.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxpayer rights and obligations\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Referring to Clauses 1 and 2 of Article 37 of the 2025 Tax Administration Law; change &quot;business company handling tax procedures&quot; to <\/span><b>\u201c&quot;Business organizations that handle tax procedures&quot;\u201d<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Synchronize legal terminology<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Revenue threshold is determined by <\/span><b>fiscal year immediately preceding the reporting year<\/b><span style=\"font-weight: 400;\"> (previously based on tax period); maintain threshold <\/span><b>750 million Euros<\/b><span style=\"font-weight: 400;\">; supplement the exchange rate according to the central or cross exchange rate for December announced by the State; clarify cases of exemption or requirement to pay CbCR; specify the payment format <\/span><b>XML encoding<\/b><span style=\"font-weight: 400;\"> Through the Tax Management Information System; Notification of taxpayers using Form 01\/TB-BCLN, payable only once, updated within 90 days if there are any changes.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In line with OECD guidelines (BEPS Action 13), increasing transparency.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Exemption from preparing valuation documentation.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Point c aligns with OECD guidance (BEPS Action 13), increasing transparency.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><b>Raise the revenue threshold to below 500 billion VND.<\/b><span style=\"font-weight: 400;\">, <\/span><b>Remove the criterion of &quot;business with simple functions&quot;.\u201c\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expanding the scope of low-risk entities exempt from filing requirements reduces compliance costs.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Responsibilities and powers of tax authorities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Please clarify: <\/span><b>Do not use the CbCR report to adjust related-party transaction prices.<\/b><span style=\"font-weight: 400;\">; supplement the mechanism <\/span><b>\u201c&quot;Compliance management and voluntary compliance support&quot;\u201d<\/b><span style=\"font-weight: 400;\"> (Disclosure of industry profit margins, assistance with declarations, information security)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Shifting from a &quot;post-risk management&quot; model to a model of partnership and support for taxpayers.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Responsibilities of ministries, departments, and People&#039;s Committees\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Update the names and functions of Ministries, Departments, and Provincial\/City People&#039;s Committees after organizational mergers.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In line with the new organizational structure\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Transitional provisions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Clause 3, Article 23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses subject to the transitional provisions regarding interest expense under Article 3 of Decree 20\/2025\/ND-CP will continue to be subject to these provisions for the remaining period.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ensuring policy continuity and protecting taxpayer rights.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen, Decree 255\/2026\/ND-CP not only simply updates the legal basis according to the Law on Tax Administration and the Law on Corporate Income Tax 2025, but also brings three most substantive changes that businesses need to pay attention to immediately:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Add the link\/connection;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Raise the revenue threshold for exemption from price determination documentation;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthen and standardize all obligations related to Country-by-Country Profit Reporting according to BEPS 13 standards.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses should immediately review these criteria to redefine the scope of their declaration and documentation obligations, applicable from the corporate income tax period of 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the increasing complexity of technical regulations, careful consideration is needed.<\/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, experienced units like MAN \u2013 Master Accountant Network to ensure that your tax return is properly prepared, includes all necessary documents, and minimizes the risk of tax assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Summary of the implementation timeline from 2017 to 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Year of application<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable Decree<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable Circular<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2017 \u2013 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 20\/2017\/ND-CP\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 41\/2017\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2020 \u2013 2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 20\/2025\/ND-CP amends and supplements Decree 132.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 95\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From Circular 74-TC\/TCT of 1997 to Decree 255\/2026\/ND-CP and Circular 95\/2026\/TT-BTC of 2026, the legal framework for related-party transactions in Vietnam has undergone a continuous development, increasingly approaching international standards on anti-transfer pricing and tax transparency. Mastering this entire system of regulations not only helps businesses fulfill their declaration obligations but also enables them to proactively plan sustainable internal transaction pricing strategies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you need to specifically assess the impact of Decree 255\/2026\/ND-CP on your business operations, you can refer to the following information. <\/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;\"> To receive support in reviewing and planning compliance strategies tailored to the specific characteristics of your industry and business size.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business needs a more in-depth analysis of each transfer pricing method and how to build a Transfer Pricing Profile using the latest template, please contact us. <\/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 in-depth support and advice.<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><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>Khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam v\u1eeba b\u01b0\u1edbc sang m\u1ed9t ch\u01b0\u01a1ng m\u1edbi khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quen thu\u1ed9c su\u1ed1t 6 n\u0103m qua. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 h\u00e0nh tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4888","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\/4888","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=4888"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4888\/revisions"}],"predecessor-version":[{"id":4965,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4888\/revisions\/4965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4892"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}