{"id":4900,"date":"2026-08-09T16:29:46","date_gmt":"2026-08-09T09:29:46","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4900"},"modified":"2026-08-09T16:29:46","modified_gmt":"2026-08-09T09:29:46","slug":"cac-giao-dich-lien-ket-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/","title":{"rendered":"The latest regulations on related-party transactions are stipulated in Decree 255\/2026\/ND-CP."},"content":{"rendered":"

The regulations on related-party transactions under Decree 255\/2026\/ND-CP are fundamentally changing how businesses declare and determine prices when dealing with related parties. This decree takes effect from July 1, 2026, and applies immediately to the 2026 corporate income tax (CIT) settlement period. Many accountants are still confused about classifying specific transactions: which transactions are mandatory to declare in Appendix I, which are considered receipts and payments made on behalf of others, and which are completely exempt from declaration. This confusion is a common reason for tax assessments during audits. This article comprehensively systematizes the regulations, adhering closely to the original legal text: from the definition in Clause 1, Article 4, the groups of transactions that must be declared in Appendix I, the method of declaring receipts and payments made on behalf of others, to the cases that are not required to be declared and are exempt from documentation under Article 20, helping businesses apply the regulations correctly from now on.<\/span><\/p>\n

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