{"id":4922,"date":"2026-08-13T15:32:44","date_gmt":"2026-08-13T08:32:44","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4922"},"modified":"2026-09-24T16:49:44","modified_gmt":"2026-09-24T09:49:44","slug":"cac-truong-hop-mien-tru-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/","title":{"rendered":"Exemptions under Decree 255\/2026\/ND-CP\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Exemptions under Decree 255 are a top concern for businesses with related-party transactions in 2026, especially since the revenue threshold for exemption from filing has officially been raised to below VND 500 billion. This article comprehensively systematizes the three groups of exemption conditions under the latest regulations, ranging from exemption from both declaration and filing, exemption based on revenue threshold, to exemption based on profit margin, helping businesses accurately determine which category applies to them. Notably, the article also clarifies a common misconception: exemption from filing does not equate to exemption from tax obligations, based directly on... <\/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 2, Article 18, Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before considering exemption conditions, businesses should also understand the following:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\"> The relationship under Decree 255<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To accurately determine whether you are conducting transactions with a related party in accordance with regulations.\u00a0<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nghia_vu_lap_ho_so_xac_dinh_gia_la_gi\" >What are the obligations regarding the preparation of price determination documents?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Ho_so_quoc_gia_Local_File\" >Local File<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Ho_so_tap_doan_toan_cau_Master_File\" >Global corporate profile (Master File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report\" >Country-by-Country Profit Report<\/a><\/li><\/ul><\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Cac_truong_hop_duoc_mien_tru_theo_Nghi_dinh_255\" >Cases exempted under Decree 255<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nhom_1_Mien_ke_khai_Muc_III_Muc_IV_Phu_luc_I_va_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Group 1: Exempt from declaring Sections III and IV of Appendix I and exempt from preparing Transfer Pricing Documentation.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nhom_2_Ke_khai_Phu_luc_I_nhung_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Group 2: Declare Appendix I but are exempt from preparing the Transfer Pricing Documentation.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nhom_3_Diem_moi_cua_Nghi_dinh_255_Nang_nguong_mien_tru_theo_ty_suat_loi_nhuan\" >Group 3: New points in Decree 255: Raising the exemption threshold based on profit margin.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Bang_tong_hop_so_sanh_3_truong_hop_mien_tru_theo_Nghi_dinh_255\" >Summary table comparing 3 exemption cases under Decree 255<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Mien_lap_ho_so_co_dong_nghia_voi_mien_nghia_vu_thue_khong\" >Does being exempt from filing a tax return mean being exempt from tax obligations?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Khuyen_nghi_danh_cho_doanh_nghiep_thuoc_dien_mien_tru\" >Recommendations for businesses eligible for exemption<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\" >What steps should businesses take to properly apply the exemptions under Decree 255?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Buoc_1_Ra_soat_du_lieu_tai_chinh_va_giao_dich_lien_ket\" >Step 1: Review financial data and related-party transactions.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Buoc_2_Doi_chieu_voi_nhom_dieu_kien_mien_tru\" >Step 2: Compare with the exemption conditions.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Buoc_3_Chuan_bi_du_lieu_tai_lieu_chung_minh_du_thuoc_dien_mien\" >Step 3: Prepare data and supporting documents, even if you are eligible for exemption.<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\" >Frequently Asked Questions about Exemptions under Decree 255<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_doanh_thu_duoi_500_ty_dong_co_bat_buoc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\" >Are businesses with revenue under VND 500 billion required to prepare a Transfer Pricing Documentation?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Nguong_mien_tru_theo_Nghi_dinh_255_khac_gi_so_voi_quy_dinh_truoc_day\" >How do the exemption thresholds under Decree 255 differ from previous regulations?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_lo_hoac_co_ty_suat_loi_nhuan_thap_hon_muc_toi_thieu_quy_dinh_thi_co_duoc_mien_lap_ho_so\" >Are businesses that are operating at a loss or have a profit margin lower than the minimum required level exempt from filing the necessary documents?<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/#Doanh_nghiep_thuc_hien_dong_thoi_nhieu_chuc_nang_vua_san_xuat_vua_phan_phoi_thi_ap_dung_muc_ty_suat_loi_nhuan_nao\" >What profit margin should a business that performs multiple functions simultaneously (both production and distribution) apply?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_lap_ho_so_xac_dinh_gia_la_gi\"><\/span><b>What are the obligations regarding the preparation of price determination documents?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4925\" aria-describedby=\"caption-attachment-4925\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4925\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-truong-hop-mien-tru-theo-Nghi-dinh-255-va-nghia-vu-lap-ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4925\" class=\"wp-caption-text\">Exemptions under Decree 255 and the obligation to prepare documentation for price determination.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before delving into the exemption cases under Decree 255, businesses need to clearly understand the nature of the obligations they may be exempted from. According to current regulations, businesses with related-party transactions must, in principle, prepare all three of the following documents, unless they are eligible for exemption under the law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>Local File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a component of the national tax return specifically for taxpayers in Vietnam, compiled according to the information categories specified in Appendix II. The national tax return requires businesses to provide complete core information groups, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Key taxpayer information (organizational chart, management structure of the corporation, business activities, restructuring or capital transfer activities during the year, competitors);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information about <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-giao-dich-lien-ket-theo-nghi-dinh-255\/\">related transactions<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (nature of the transaction, transaction value, functional analysis, explanation of the appropriate pricing method, comparative analysis);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And financial information (financial statements, explanation of the reasons for losses, if any).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_tap_doan_toan_cau_Master_File\"><\/span><b>Global corporate profile (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike the National Profile, which focuses solely on businesses in Vietnam, the Global Corporate Profile provides a comprehensive overview of the entire corporation, categorized in Appendix III. The content includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The organizational structure of the group&#039;s business (supply chain of key products and services);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal corporate service agreements, functional analysis of the parent company and its subsidiaries);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information on intangible assets related to the strategy for building and developing intangible assets and agreements related to their transfer, information on the group&#039;s internal financial operations (financial allocation mechanisms, funding agreements, internal transfer pricing policies within the group performing centralized financial functions), along with the group&#039;s business results and tax obligations.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report\"><\/span><b>Country-by-Country Profit Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This component is for large multinational corporations and includes information on income distribution, taxes, and business operations by country of residence, along with a list of countries where the corporation&#039;s subsidiaries operate, categorized by country of residence.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>New points in Decree 255\/2026\/ND-CP: <\/b><span style=\"font-weight: 400;\">This report must be submitted in encrypted XML format through the Tax Management Information System, in order to tighten the technical requirements for filing in the current period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Given the vast amount of information mentioned above, being identified as eligible for exemptions under Decree 255 has significant practical implications, helping businesses save considerable compliance resources while still ensuring legal compliance.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_tru_theo_Nghi_dinh_255\"><\/span><b>Cases exempted under Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the current regulatory structure, exemptions under Decree 255 are divided into three groups, corresponding to three different levels of exemption:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exempt from both declaration and documentation;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No need to file a report, but you still have to declare it.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>And a new set of revenue conditions.<\/b><span style=\"font-weight: 400;\"> Combine net profit margin.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Mien_ke_khai_Muc_III_Muc_IV_Phu_luc_I_va_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Group 1: Exempt from declaring Sections III and IV of Appendix I and exempt from preparing Transfer Pricing Documentation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the highest level of exemption under Decree 255, applicable to businesses that simultaneously meet the following conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related-party transactions of a business only arise with taxpayers located in Vietnam;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The parties involved in related-party transactions are subject to the same corporate income tax rate.;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Neither party to the transaction is entitled to corporate income tax incentives during the tax period.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Essentially, this exemption group is designed for purely internal Vietnamese related-party transactions where there is no incentive for transfer pricing to optimize tax obligations. This is because, regardless of the transaction price, the total corporate income tax liability of both related parties remains essentially unchanged as both parties are subject to the same tax rate and neither party benefits from preferential treatment. This is why the tax authorities allow exemption from both the detailed declaration obligation in Sections III and IV of Appendix I and the obligation to prepare a Transfer Pricing Documentation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Ke_khai_Phu_luc_I_nhung_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Group 2: Declare Appendix I but are exempt from preparing the Transfer Pricing Documentation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The second group of exemptions under Decree 255, with a lower level of exemption, is that businesses are still required to declare Appendix I, but are exempt from the obligation to prepare a Transfer Pricing Documentation if they fall into one of two cases:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses with total revenue generated during the tax period below VND 50 billion and total value of all related-party transactions arising during the tax period below VND 30 billion; or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company has signed an Advance Pricing Agreement (APA) with the tax authorities.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The first requirement targets small-scale businesses where the value of related-party transactions is not large enough to create a significant risk of tax revenue loss; therefore, requiring the preparation of a complete set of documents according to Appendices II and III would create a compliance burden disproportionate to their scale of operation.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The second condition stems from a different logic: a company that has signed an APA means that the method and price of related-party transactions have already been assessed and approved by the tax authorities, so there is no need to re-submit documentation proving the market price principle for the same transaction.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Diem_moi_cua_Nghi_dinh_255_Nang_nguong_mien_tru_theo_ty_suat_loi_nhuan\"><\/span><b>Group 3: New points in Decree 255: Raising the exemption threshold based on profit margin.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>This is the most notable update in Decree 255\/2026\/ND-CP: <\/b><span style=\"font-weight: 400;\">The revenue threshold for exemption from preparing Transfer Pricing Documentation based on profit margin has been raised from below VND 200 billion to <\/span><b>under 500 billion VND<\/b><span style=\"font-weight: 400;\">, while removing the condition <\/span><b>\u201c&quot;perform a simple function&quot;\u201d<\/b><span style=\"font-weight: 400;\">, This helps businesses of medium revenue size, which previously did not qualify, to now have the opportunity to be exempt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, to be eligible for this exemption, a business must simultaneously meet the following requirements:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue generated during the tax period is less than VND 500 billion; and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Achieve a minimum net profit margin on net revenue corresponding to the main business function: 5% for businesses performing only distribution functions, 10% for businesses performing only manufacturing functions, and 15% for businesses performing only processing functions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Please note: <\/b><span style=\"font-weight: 400;\">Even though they fall under this profit margin exemption group, businesses must still fully comply with Appendix I, which only exempts them from the obligation to prepare Transfer Pricing Documentation, not from the obligation to declare information about related-party transactions to the tax authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_so_sanh_3_truong_hop_mien_tru_theo_Nghi_dinh_255\"><\/span><b>Summary table comparing 3 exemption cases under Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses easily compare and determine their own position, here is a summary table of exemption cases according to Decree 255:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary and comparison table of exemption cases under Decree 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Group\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Condition<\/b><\/td>\n<td style=\"text-align: center;\"><b>Exempt from declaration (Sections III and IV of Appendix I)<\/b><\/td>\n<td style=\"text-align: center;\"><b>No need to prepare price determination documents.\u00a0<\/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;\">Related-party transactions are only conducted with taxpayers in Vietnam; at the same tax rate; and neither party enjoys tax incentives.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Free<\/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;\">Revenue below 50 billion VND and total value of related-party transactions below 30 billion VND.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Declaration<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Free<\/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;\">Revenue below VND 500 billion and achieving a minimum positive profit margin according to the function.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Declaration<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Even if exempted from filing, businesses must still fulfill their obligation to declare Appendix I by the deadline for corporate income tax settlement.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_co_dong_nghia_voi_mien_nghia_vu_thue_khong\"><\/span><b>Does being exempt from filing a tax return mean being exempt from tax obligations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a point where many businesses, even those with years of experience in related-party transactions, easily misunderstand, leading to unnecessary risks when subjected to tax audits and inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The exemption from preparing a transfer pricing documentation file does not eliminate the obligation to report and determine transfer prices; the exemption from preparing the documentation does not reduce the taxpayer\u2019s corporate income tax liability in Vietnam; and the enterprise must still demonstrate that it has conducted the necessary analysis, comparison, and selection of an appropriate method for determining the price of related-party transactions when requested by the tax authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If businesses mistakenly believe that being exempt under Decree 255 means they &quot;don&#039;t need to worry&quot; about transfer pricing, this poses a significant legal risk. In reality, when tax authorities conduct audits and discover irregularities in profits, price margins, or request sudden explanations, businesses exempt from filing transfer pricing documents must still be able to demonstrate that their basis for determining transfer pricing is reasonable and consistent with market pricing principles.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_danh_cho_doanh_nghiep_thuoc_dien_mien_tru\"><\/span><b>Recommendations for businesses eligible for exemption<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although it is not mandatory to prepare a complete Transfer Pricing Documentation form, businesses that are exempt under Decree 255 should still proactively do so:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain complete records of contracts, documents, and financial data related to related-party transactions that occurred during the period;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are internal documents (even at a basic level) showing the basis and methods used to determine the price for related-party transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Closely monitor fluctuations in profit margins and revenue year after year to promptly detect when a business no longer meets the exemption criteria (for example, revenue exceeds 500 billion VND, or net profit margin falls below the minimum level stipulated according to its function);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly check the implementing guidelines for Decree 255\/2026\/ND-CP to avoid missing any changes that may affect your applicable exemption conditions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_ap_dung_dung_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\"><\/span><b>What steps should businesses take to properly apply the exemptions under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4924\" aria-describedby=\"caption-attachment-4924\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4924\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-ap-dung-dung-cac-truong-hop-mien-tru-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4924\" class=\"wp-caption-text\">What should businesses do to properly apply the exemptions under Decree 255?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To accurately and safely apply the exemptions under Decree 255, businesses should follow the following procedure:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_du_lieu_tai_chinh_va_giao_dich_lien_ket\"><\/span><b>Step 1: Review financial data and 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 accurately summarize total revenue, total value of related-party transactions arising during the tax period, applicable tax rates for related parties, tax incentive status (if any), and net profit margin on net revenue for each business function.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Doi_chieu_voi_nhom_dieu_kien_mien_tru\"><\/span><b>Step 2: Compare with the exemption conditions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the reviewed data, businesses compare it against the conditions to accurately determine whether they are exempt from declaration and documentation requirements, only exempt from documentation requirements, or not exempt from any exemptions and still have to fulfill all obligations according to general regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_du_lieu_tai_lieu_chung_minh_du_thuoc_dien_mien\"><\/span><b>Step 3: Prepare data and supporting documents, even if you are eligible for exemption.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Even if businesses are determined to be exempt under Decree 255, they should proactively maintain records and data proving that the market pricing principle has been followed, in order to be ready to provide explanations when requested by the tax authorities.<\/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;\">Proper and complete application of exemption regulations not only helps businesses save significant compliance resources, but is also an important part of a sustainable tax risk management strategy, especially in the context of tax authorities increasingly tightening inspections and audits of related-party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business is unsure whether it qualifies for exemptions under Decree 255, or needs assistance with a comprehensive review of its related-party transaction compliance status, consultation is recommended. <\/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;\"> Seek advice and support from specialized and experienced units like MAN \u2013 Master Accountant Network to avoid unforeseen risks during tax settlement or tax audits.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For timely advice and support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_truong_hop_mien_tru_theo_Nghi_dinh_255\"><\/span><b>Frequently Asked Questions about Exemptions under Decree 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_doanh_thu_duoi_500_ty_dong_co_bat_buoc_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khong\"><\/span><b>Are businesses with revenue under VND 500 billion required to prepare a Transfer Pricing Documentation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, if the business simultaneously achieves the minimum net profit margin on net revenue according to its function: 5% for distribution, 10% for manufacturing, and 15% for processing. However, the business must still declare Appendix I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_mien_tru_theo_Nghi_dinh_255_khac_gi_so_voi_quy_dinh_truoc_day\"><\/span><b>How do the exemption thresholds under Decree 255 differ from previous regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The biggest difference lies in the profit margin exemption group: the revenue threshold has been raised from under VND 200 billion to under VND 500 billion, and the condition of performing with simple functions has been removed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lo_hoac_co_ty_suat_loi_nhuan_thap_hon_muc_toi_thieu_quy_dinh_thi_co_duoc_mien_lap_ho_so\"><\/span><b>Are businesses that are operating at a loss or have a profit margin lower than the minimum required level exempt from filing the necessary documents?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, if the net profit margin on actual revenue is lower than this minimum stipulated level, even if the business is operating at a loss, the business is not exempt under this group and must still prepare a complete Transfer Pricing Documentation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuc_hien_dong_thoi_nhieu_chuc_nang_vua_san_xuat_vua_phan_phoi_thi_ap_dung_muc_ty_suat_loi_nhuan_nao\"><\/span><b>What profit margin should a business that performs multiple functions simultaneously (both production and distribution) apply?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255 stipulates the minimum profit margin associated with each individual function. For businesses performing multiple functions simultaneously, it is necessary to identify the main, core function that generates the majority of revenue or profit in order to determine the corresponding profit margin; if the primary function cannot be clearly identified, the business should consult the tax authorities or a consultant to avoid misapplying the exemption conditions.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t khi ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u00e3 ch\u00ednh th\u1ee9c n\u00e2ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4922","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\/4922","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=4922"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4922\/revisions"}],"predecessor-version":[{"id":5243,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4922\/revisions\/5243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4923"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}