{"id":4911,"date":"2026-08-12T14:54:50","date_gmt":"2026-08-12T07:54:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4911"},"modified":"2026-08-12T14:54:50","modified_gmt":"2026-08-12T07:54:50","slug":"chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/","title":{"rendered":"When are related-party transaction costs not deductible when determining corporate income tax?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The fact that related-party transaction costs are not deductible is a problem that has led many businesses to face back taxes on corporate income tax and penalties for late payment after audits, even though their records and invoices seemed complete. <\/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\">Clause 1, Article 16 of Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, There are three specific cases in which expenses arising from related-party transactions will be excluded from deductible expenses when determining corporate income tax:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments to affiliated parties that do not engage in substantive business activities;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The scale of assets and personnel is disproportionate to the transaction value;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And payments to affiliated parties residing in territories exempt from corporate income tax.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Join MAN \u2013 Master Accountant Network in analyzing each case, including legal basis, consequences, and solutions, to help businesses proactively prevent risks.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Vi_sao_can_nam_ro_quy_dinh_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >Why is it important to understand the regulations regarding related-party transaction expenses that are not deductible?<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chi_phi_duoc_tru_la_gi_Dieu_kien_chung_theo_Luat_Thue_TNDN_2025\" >What are deductible expenses? General conditions under the Corporate Income Tax Law 2025.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Giao_dich_lien_ket_la_gi_va_ai_duoc_xem_la_ben_lien_ket\" >What are related-party transactions and who are considered related 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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Can_cu_phap_ly_xac_dinh_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >Legal basis for determining that related-party transaction costs are not deductible expenses.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >3 cases where related-party transaction costs are not deductible expenses.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_1_Thanh_toan_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_thuc_chat\" >Case 1: Payment to an affiliated party that does not engage in actual production or business activities.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_2_Quy_mo_tai_san_nhan_su_chuc_nang_khong_tuong_xung_voi_gia_tri_giao_dich\" >Case 2: The scale of assets, personnel, and functions is not commensurate with the transaction value.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Truong_hop_3_Thanh_toan_cho_ben_lien_ket_cu_tru_tai_Quoc_gia_vung_lanh_tho_khong_thu_thue_TNDN\" >Case 3: Payment to an affiliated party residing in a country or territory not subject to corporate income tax.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Bang_tong_hop_3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >Summary table of 3 cases where related-party transaction costs are not deductible expenses.<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Hau_qua_khi_doanh_nghiep_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\" >Consequences when a business has related-party transaction expenses disallowed from deductible expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Giai_phap_giup_doanh_nghiep_tranh_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\" >A solution to help businesses avoid having related-party transaction costs disallowed as deductible expenses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chuan_bi_ho_so_day_du_ho_so_chung_minh_ban_chat_giao_dich_doc_lap\" >Prepare complete documentation proving the independent nature of the transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Xay_dung_chinh_sach_gia_giao_dich_lien_ket_phu_hop_nguyen_tac_giao_dich_doc_lap\" >Develop a transfer pricing policy that is consistent with the arm&#039;s length principle.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Ra_soat_dinh_ky_cac_giao_dich_voi_ben_lien_ket_o_vung_lanh_tho_uu_dai_thue\" >Conduct periodic reviews of transactions with related parties in tax-exempt territories.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Vai_tro_cua_don_vi_tu_van_chuyen_mon_trong_viec_kiem_soat_rui_ro\" >The role of professional consulting firms in risk control.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Cau_hoi_thuong_gap_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\" >Frequently Asked Questions about related party transaction costs not being deductible<\/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\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru_co_bi_tinh_vao_thu_nhap_chiu_thue_TNDN_khong\" >Are related-party transaction costs, which are not deductible expenses, included in corporate income tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Doanh_nghiep_can_luu_giu_ho_so_gi_de_chung_minh_giao_dich_lien_ket_hop_le\" >What records do businesses need to keep to prove the validity of related-party transactions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Nghi_dinh_2552026ND-CP_quy_dinh_ve_van_de_gi_lien_quan_den_chi_phi_giao_dich_lien_ket\" >What does Decree 255\/2026\/ND-CP regulate regarding related-party transaction costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru\/#Thu_nhap_chiu_thue_TNDN_theo_Luat_Thue_TNDN_2025_gom_nhung_khoan_nao\" >What income is subject to corporate income tax under the Corporate Income Tax Law 2025?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_nam_ro_quy_dinh_ve_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Why is it important to understand the regulations regarding related-party transaction expenses that are not deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deductible expenses are one of the factors that directly determine the amount of corporate income tax that a business has to pay. The general principle is that actual expenses incurred related to production and business activities, with complete and legitimate invoices and documents, are deductible when determining taxable income. However, for transactions between a business and related parties, tax laws impose stricter conditions, as this group of transactions carries the potential risk of being exploited for transfer pricing and profit shifting, resulting in an unreasonable reduction of tax obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of Vietnam&#039;s tax authorities increasingly tightening inspections and audits of related-party transactions, businesses failing to correctly identify potentially deductible expenses can lead to a series of risks: tax arrears, administrative penalties for tax violations, late payment penalties, and in many cases, negatively impacting the company&#039;s tax compliance record in subsequent audits. Therefore, understanding when related-party transaction expenses are not deductible is not only a matter of compliance but also an integral part of a company&#039;s tax risk management strategy.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_la_gi_Dieu_kien_chung_theo_Luat_Thue_TNDN_2025\"><\/span><b>What are deductible expenses? General conditions under the Corporate Income Tax Law 2025.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In principle, an expense is considered deductible when it is actually incurred, serves the production and business activities, and is supported by complete and legally valid invoices and documents as required. This is a general principle applied to all types of expenses, including those arising from transactions with related parties. However, for related-party transactions, simply meeting the requirements for invoices and documents is insufficient; the expense must also accurately reflect the economic nature of an independent transaction and genuinely contribute to generating revenue and income for the business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_va_ai_duoc_xem_la_ben_lien_ket\"><\/span><b>What are related-party transactions and who are considered related parties?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Related-party transactions are transactions arising between a business and related parties, typically parent companies, subsidiaries, companies within the same group, or parties with ownership, management, or control relationships as defined by the law on tax management for businesses with related-party transactions. Because of this special relationship, the prices and terms of related-party transactions may not accurately reflect market value as transactions between independent parties, leading to the need for stricter tax control.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Legal basis for determining that related-party transaction costs are not deductible expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation is based on Clause 1, Article 16 of Decree 255\/2026\/ND-CP on determining deductible expenses for corporate income tax purposes. Accordingly, expenses from related-party transactions that are inconsistent with the nature of independent transactions or do not contribute to revenue or income for the taxpayer&#039;s production and business activities will not be deductible when determining corporate income tax for the period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, this regulation is based on the principle of independent nature transactions (similar to the principle of independence), meaning that a transaction between related parties is only recognized taxally if its content, conditions, and value are equivalent to a transaction that independent, unrelated parties would conduct under similar circumstances. In other words, the tax authorities will examine the true economic nature behind each payment to a related party in detail, instead of relying solely on the form of the contract or invoice presented.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, when advising businesses with related-party transactions, this is the point that many businesses most easily overlook. While the documentation and contracts may be complete in form, if it cannot be proven that the related party actually operates, has a corresponding function, and that the expense truly creates value for the business, the risk of the expense being disallowed remains.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>3 cases where related-party transaction costs are not deductible expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the provisions of Clause 1, Article 16 of Decree 255\/2026\/ND-CP, there are three specific cases in which related-party transaction costs are not deductible expenses when determining corporate income tax.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Thanh_toan_cho_ben_lien_ket_khong_thuc_hien_hoat_dong_san_xuat_kinh_doanh_thuc_chat\"><\/span><b>Case 1: Payment to an affiliated party that does not engage in actual production or business activities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first case applies to payments made to related parties that do not engage in any production or business activities related to the taxpayer&#039;s industry or business activities; and that related party also has no rights or responsibilities related to the assets, goods, or services provided to the taxpayer.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To conduct a self-assessment, businesses should ask themselves: did the affiliated party receiving the payment actually perform any work, provide any services, or transfer any assets? Is there any evidence (personnel, facilities, procedures) proving that the activity actually took place? If the answer is no, this expense will almost certainly be disallowed during a tax audit.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Quy_mo_tai_san_nhan_su_chuc_nang_khong_tuong_xung_voi_gia_tri_giao_dich\"><\/span><b>Case 2: The scale of assets, personnel, and functions is not commensurate with the transaction value.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The second case involves payments made to related parties engaged in production and business activities, but whose asset size, number of employees, and production and business functions are not commensurate with the transaction value received by the related party from the taxpayer.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike the first case, where the affiliated party has absolutely no substantive activity, this case applies when the affiliated party does have real business activity, but the scale of that activity is too small compared to the amount of money received. For example, an affiliated party with only a few employees, modest assets, and simple operational functions, but receiving a very large payment from the business, shows a disproportion between &quot;effort and resources invested&quot; and &quot;value received,&quot; indicating that the transaction does not accurately reflect the nature of an independent transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is precisely why transfer pricing documentation, particularly the functional analysis, analysis of performed functions, assets used, and risks borne by each party in the transaction, is crucial. It&#039;s a key tool for businesses to demonstrate the proportionality between the related party&#039;s resources and the transaction value, thereby protecting the reasonableness of the expenses accounted for.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Thanh_toan_cho_ben_lien_ket_cu_tru_tai_Quoc_gia_vung_lanh_tho_khong_thu_thue_TNDN\"><\/span><b>Case 3: Payment to an affiliated party residing in a country or territory not subject to corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The third case involves payments made to related parties who are residents of a country or territory that does not levy corporate income tax, and where such payments do not contribute to generating revenue or added value for the taxpayer&#039;s production and business activities.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation aims to control the risk of transfer pricing and profit shifting through cross-border transactions with related parties located in countries or territories with special tax incentives. The key point here is not where the related party is headquartered, but whether the expense actually creates added value and contributes to the revenue and income of the business in Vietnam. If this connection cannot be proven, the expense will be disallowed as a deductible expense, regardless of whether the contract or invoice is complete in form.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that make payments for services, royalties, or management fees to affiliated parties abroad, this is a point that requires special attention, because the level of supervision by tax authorities over cross-border money flows is usually stricter than for domestic transactions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_3_truong_hop_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Summary table of 3 cases where related-party transaction costs are not deductible expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4915\" aria-describedby=\"caption-attachment-4915\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4915\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"B\u1ea3ng t\u1ed5ng h\u1ee3p 3 tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bang-tong-hop-3-truong-hop-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4915\" class=\"wp-caption-text\">Summary table of 3 cases where related-party transaction costs are not deductible expenses.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For easy comparison and quick reference, the table below summarizes the identifying characteristics and main risks of each case where related-party transaction costs are not deductible expenses according to Clause 1, Article 16 of Decree 255\/2026\/ND-CP:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">This table summarizes three cases where related-party transaction costs are not deductible.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Identifying characteristics<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main risks<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The affiliate has no substantive activity.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not engaged in activities related to the profession; not having rights or responsibilities regarding assets, goods, or services.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">All costs were disallowed due to the transaction having no real economic substance.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The scale is disproportionate to the transaction value.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Assets, personnel, and functions are far less than the payment value.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Considered to be a transaction inconsistent with the nature of independent transactions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The affiliated party resides in a territory not subject to corporate income tax.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Expenses that do not generate revenue or add value for the business.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The risk of being identified as engaging in transfer pricing or profit shifting.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, although stemming from three different situations, all three cases converge on one common point: the expense must accurately reflect the nature of the independent transaction and genuinely contribute to generating revenue and income for the business in order to be recognized as a deductible expense. This is also the first criterion that businesses need to review before accounting for any expense arising from transactions with related parties.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_khi_doanh_nghiep_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\"><\/span><b>Consequences when a business has related-party transaction expenses disallowed from deductible expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4914\" aria-describedby=\"caption-attachment-4914\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4914\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"H\u1eadu qu\u1ea3 khi chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Hau-qua-khi-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4914\" class=\"wp-caption-text\">Consequences when related-party transaction costs are not deductible.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a related-party transaction expense is not included as a deductible expense, the most direct and obvious consequence is a corresponding increase in the company&#039;s taxable income, leading to a corresponding increase in corporate income tax payable. In many audit cases, the disallowed expense can amount to billions, or even tens of billions of VND, making the tax arrears a significant financial burden.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the back taxes, businesses also face late payment penalties calculated on the back taxes, along with administrative penalties for tax violations as stipulated by law. Beyond direct financial losses, the disallowance of related-party transaction expenses also affects a company&#039;s tax compliance record, a factor that tax authorities often consider when assessing risk levels and planning audits in subsequent years. In other words, one instance of expense disallowance can lead to closer scrutiny in the long term.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_tranh_bi_loai_chi_phi_giao_dich_lien_ket_khoi_chi_phi_duoc_tru\"><\/span><b>A solution to help businesses avoid having related-party transaction costs disallowed as deductible expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4913\" aria-describedby=\"caption-attachment-4913\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4913\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg\" alt=\"Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-giup-doanh-nghiep-tranh-chi-phi-giao-dich-lien-ket-khong-duoc-tinh-vao-chi-phi-duoc-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4913\" class=\"wp-caption-text\">Solutions to help businesses avoid related-party transaction costs from being deductible expenses.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_bi_ho_so_day_du_ho_so_chung_minh_ban_chat_giao_dich_doc_lap\"><\/span><b>Prepare complete documentation proving the independent nature of the transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to maintain complete records of contracts, transaction documents, and, more importantly, documents proving the true economic nature of the transaction: evidence of the actual activities of the related parties, the results of work and services provided, as well as an analysis of the functions, assets, and risks of each party involved in the transaction.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_chinh_sach_gia_giao_dich_lien_ket_phu_hop_nguyen_tac_giao_dich_doc_lap\"><\/span><b>Develop a transfer pricing policy that is consistent with the arm&#039;s length principle.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Establishing an internal pricing policy based on the principle of independent transaction nature, comparing it to market prices of similar transactions between independent parties, will provide businesses with a solid basis to defend the reasonableness of their costs during audits and inspections.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_dinh_ky_cac_giao_dich_voi_ben_lien_ket_o_vung_lanh_tho_uu_dai_thue\"><\/span><b>Conduct periodic reviews of transactions with related parties in tax-exempt territories.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For overseas payment transactions to affiliated parties located in countries or territories exempt from corporate income tax, businesses need to conduct periodic reviews to ensure they have sufficient evidence to prove that the expenditure actually contributes to generating revenue and added value for their production and business activities in Vietnam.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_don_vi_tu_van_chuyen_mon_trong_viec_kiem_soat_rui_ro\"><\/span><b>The role of professional consulting firms in risk control.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Due to the complexity and high documentation requirements of related-party transactions, many businesses choose to collaborate with specialized consulting firms to periodically review transactions, build accurate documentation for determining transfer pricing, and thereby minimize the risk of expenses being disallowed during tax audits.<\/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;\">In summary, related-party transaction costs are not deductible when determining corporate income tax in three main cases:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments made to affiliated parties that do not engage in actual production or business activities;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The cost of paying a related party is disproportionate to the value of the transaction, given its size, personnel, and functions.;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And expenses paid to affiliated parties residing in countries or territories not subject to corporate income tax, which do not contribute to generating revenue or added value for the business.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These cases all stem from a consistent principle: related-party transaction costs are only recognized when they accurately reflect the nature of independent transactions and genuinely contribute to the business operations of the enterprise. To proactively prevent the risk of tax arrears, late payment penalties, and negative impacts on tax compliance records, enterprises with related-party transactions should proactively seek advice. <\/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;\"> From specialized, experienced units like MAN \u2013 Master Accountant Network to ensure complete documentation proving the independent nature of the transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><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> <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 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;\"><strong><span style=\"color: #0000ff;\">.<\/span><\/strong> 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_chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Frequently Asked Questions about related party transaction costs not being deductible<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_giao_dich_lien_ket_khong_duoc_tinh_vao_chi_phi_duoc_tru_co_bi_tinh_vao_thu_nhap_chiu_thue_TNDN_khong\"><\/span><b>Are related-party transaction costs, which are not deductible expenses, included in corporate income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">That&#039;s right. When an expense is excluded from deductible expenses, it increases the taxable income of the business for the corresponding tax period, leading to an increase in the amount of corporate income tax payable. <\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_giu_ho_so_gi_de_chung_minh_giao_dich_lien_ket_hop_le\"><\/span><b>What records do businesses need to keep to prove the validity of related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to retain contracts, payment documents, documents proving the actual operations of the related party, along with functional, asset, and risk analysis records to demonstrate the independent nature of the transaction and the proportionality between the related party&#039;s resources and the transaction value.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_quy_dinh_ve_van_de_gi_lien_quan_den_chi_phi_giao_dich_lien_ket\"><\/span><b>What does Decree 255\/2026\/ND-CP regulate regarding related-party transaction costs?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP, specifically Clause 1, Article 16, stipulates the determination of expenses for tax calculation for enterprises with related-party transactions, clearly stating the cases where related-party transaction expenses are not deductible expenses when determining taxable corporate income.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue_TNDN_theo_Luat_Thue_TNDN_2025_gom_nhung_khoan_nao\"><\/span><b>What income is subject to corporate income tax under the Corporate Income Tax Law 2025?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 3 of the Corporate Income Tax Law 2025, taxable corporate income includes income from the production and business of goods and services, and other income such as income from capital transfers, real estate transfers, interest income from deposits and loans, and many other incomes as prescribed.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p sau c\u00e1c \u0111\u1ee3t thanh tra, d\u00f9 h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n t\u01b0\u1edfng ch\u1eebng \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7. Theo kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 03 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4912,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4911","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4911","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=4911"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4911\/revisions"}],"predecessor-version":[{"id":4916,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4911\/revisions\/4916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4912"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}