{"id":4927,"date":"2026-08-13T16:32:18","date_gmt":"2026-08-13T09:32:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4927"},"modified":"2026-08-13T16:32:18","modified_gmt":"2026-08-13T09:32:18","slug":"an-dinh-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/","title":{"rendered":"Cases for assessing related-party transaction tax according to Decree 255\/2026\/ND-CP\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The assessment of related-party transaction tax is a major concern for many businesses as they approach the 2026 corporate income tax settlement period. Even a single error in declaration, documentation, or proving the reasonableness of related-party transaction expenses can lead to the tax authorities assessing taxable income, collecting back taxes, and imposing penalties during audits and inspections. So, exactly under the new regulations, which cases will result in a business being subject to tax assessment? This article provides a comprehensive overview, helping businesses identify risks early and proactively prevent them from the beginning of the tax period.\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\/an-dinh-thue-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_de_bi_an_dinh_thue\" >Why are businesses with related-party transactions more susceptible to tax assessment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Cac_truong_hop_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >Cases for assessing related-party transaction tax according to Decree 255\/2026\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Khong_ke_khai_ke_khai_khong_day_du_ke_khai_sai_thong_tin_hoac_khong_nop_Phu_luc_I\" >Failure to declare, incomplete declaration, incorrect declaration, or failure to submit Appendix I.<\/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\/an-dinh-thue-giao-dich-lien-ket\/#Cung_cap_thong_tin_khong_day_du_tai_Phu_luc_II_III\" >Incomplete information is provided in Appendices II and III.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Su_dung_thong_tin_khong_trung_thuc_tu_co_so_du_lieu\" >Using dishonest information from the database.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Vi_pham_quy_dinh_ve_xac_dinh_truong_hop_mien_tru\" >Violation of regulations regarding the determination of exemption cases.\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_tranh_bi_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_255\" >What should businesses do to avoid being subject to related-party transaction tax under Decree 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Ket_luan_Chu_dong_tuan_thu_de_khong_bi_an_dinh_thue_giao_dich_lien_ket\" >Conclusion: Proactively comply to avoid being subject to related-party transaction tax.\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_de_bi_an_dinh_thue\"><\/span><b>Why are businesses with related-party transactions more susceptible to tax assessment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4930\" aria-describedby=\"caption-attachment-4930\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4930\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4930\" class=\"wp-caption-text\">Why are businesses with related-party transactions more susceptible to tax assessment?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The essence of tax assessment is a measure applied by the tax authorities when taxpayers cannot independently determine, or cannot prove, that their tax obligations are consistent with the nature of independent transactions. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong> In fact, Clause 3, Article 21 directly stipulates the cases in which tax authorities have the right to determine the transfer pricing of related-party transactions. This is a core provision that any business with related-party transactions needs to understand before entering the 2026 corporate income tax settlement period.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The specific legal provisions regarding the basis for tax assessment, as stipulated in Decree 255\/2026\/ND-CP, make tax management more transparent than before, but also impose higher compliance requirements.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Cases for assessing related-party transaction tax according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 3, Article 21 of Decree 255\/2026\/ND-CP, the tax authority has the right to determine the transfer pricing in the following four cases:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_ke_khai_ke_khai_khong_day_du_ke_khai_sai_thong_tin_hoac_khong_nop_Phu_luc_I\"><\/span><b>Failure to declare, incomplete declaration, incorrect declaration, or failure to submit Appendix I.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most common and highest-risk scenario in practice. According to regulations, businesses that have related-party transactions but fail to declare them, declare them incompletely, or fail to submit Appendix I issued with Decree 255\/2026\/ND-CP are subject to assessment.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Notable new features: <\/b><span style=\"font-weight: 400;\">The act of providing false information as stated in Appendix I has been officially added to the group of grounds for tax authorities to determine transfer pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Previously, under Decree 132\/2020\/ND-CP, incorrect declaration of information (as opposed to non-declaration or incomplete declaration) was usually only handled through adjustments and regular tax collection. Now, with Decree 255\/2026\/ND-CP, even if the company has submitted all documents on time, incorrect information in Appendix I can still be used by the tax authorities to determine the transfer pricing, leading to significant tax consequences. This is why businesses need to be especially careful in reviewing data before submitting Appendix I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cung_cap_thong_tin_khong_day_du_tai_Phu_luc_II_III\"><\/span><b>Incomplete information is provided in Appendices II and III.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides Appendix I, the obligation to declare related-party transactions also includes providing complete information in Appendix II and Appendix III issued with Decree 255\/2026\/ND-CP. Incomplete information provided by businesses in these two appendices is also one of the grounds for tax authorities to make assessments. This shows that the compliance obligation of businesses does not stop at Appendix I, but extends to the entire system of appendices for declaring related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_thong_tin_khong_trung_thuc_tu_co_so_du_lieu\"><\/span><b>Using dishonest information from the database.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The third case relates to the quality and reliability of the data that businesses use to determine transfer pricing. If a business uses untruthful information, including comparative data, market data, or unreliable databases, to prepare or declare its records, the tax authorities have the right to reject it and proceed to determine transfer pricing based on the tax authorities&#039; own databases or available commercial data.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_quy_dinh_ve_xac_dinh_truong_hop_mien_tru\"><\/span><b>Violation of regulations regarding the determination of exemption cases.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The final case involves businesses incorrectly determining their eligibility for exemption from reporting or preparing transfer pricing documentation under Article 20 of Decree 255\/2026\/ND-CP. Many businesses mistakenly assume they are automatically exempt, for example, if their revenue is below VND 500 billion, without fully verifying the accompanying conditions (no revenue or expenses from the exploitation of intangible assets; net profit margin meeting the prescribed threshold, etc.). When this determination of exemption is found to be in violation, the business loses its exemption rights and simultaneously falls under the category of transfer pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">According to point c, clause 1, Article 21 of Decree 255\/2026\/ND-CP, the Country-by-Country Report (CbCR) cannot be used to adjust or fix the price of related-party transactions, but only serves the purpose of risk management and information exchange in accordance with Vietnam&#039;s commitments in international tax agreements.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the four direct grounds in Clause 3, Article 21, businesses also need to be aware of other related regulations that may indirectly lead to similar consequences, typically Article 16 of Decree 255\/2026\/ND-CP on the exclusion of related-party transaction expenses that are inconsistent with the nature of independent transactions, or interest expenses exceeding the 30% EBITDA ceiling. Although not included in the officially defined list, these regulations still contribute to adjusting taxable income upwards if the business cannot prove the reasonableness of the transaction.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tranh_bi_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>What should businesses do to avoid being subject to related-party transaction tax under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4929\" aria-describedby=\"caption-attachment-4929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4929\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft 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-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4929\" class=\"wp-caption-text\">What should businesses do to avoid being subject to related-party transaction tax under Decree 255?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To proactively avoid the risk of having related-party transaction tax assessed from the beginning of the tax period, businesses should simultaneously take the following steps:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully review the data before submitting Appendix I: Thoroughly review to ensure the declared information is absolutely accurate, as even a single incorrect declaration will be used as a basis for independent assessment according to the new point in Clause 3, Article 21 of Decree 255\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the completeness of Appendices II and III: Ensure that all information regarding related-party transactions and pricing methods is provided in full, avoiding any localized omissions that could lead to price manipulation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the origin and reliability of comparative data: Only use databases with clear and legitimate sources when documenting transfer pricing, avoiding the risk of having the entire methodology rejected during an audit. Solution <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/\">hire someone to prepare related party transaction documents.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Data from specialized, industry-experienced organizations like MAN \u2013 Master Accountant Network \u2013 ensures that comparative data is highly convincing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately verify the exemption conditions: Refer to Article 20 of Decree 255\/2026\/ND-CP before independently determining whether a business is exempt from declaration or documentation requirements, to avoid confusion that could lead to violations of the regulations on determination. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\">Exemptions<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review the entire list of affiliates: Carefully review 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\/\">affiliated relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, with particular attention to the newly added group of borrowing and lending transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine whether a business falls under the transitional category: According to Article 3 of Decree 20\/2025\/ND-CP, based on the transitional provisions in Clause 3, Article 23 of Decree 255\/2026\/ND-CP, in order to apply the correct roadmap.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Chu_dong_tuan_thu_de_khong_bi_an_dinh_thue_giao_dich_lien_ket\"><\/span><b>Conclusion: Proactively comply to avoid being subject to related-party transaction tax.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP not only tightens and expands the scope of management of related-party transactions, but also clearly legalizes them, making the tax management process more transparent, while also imposing stricter compliance requirements for businesses. At the same time, the Decree also reflects a shift from a purely &quot;risk management&quot; model to a &quot;compliance management and voluntary compliance support&quot; model, as evidenced by the supplementary provision in Clause 10, Article 21, regarding the responsibility of tax authorities in supporting businesses in declaring and determining the price of related-party transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, Decree 255\/2026\/ND-CP adds the act of incorrectly declaring information (such as misclassifying related-party transactions or incorrect values) to the list of activities subject to tax assessment. Therefore, businesses need to be even more cautious with every declared figure, as even a small error can lead to significant tax consequences. Proactively reviewing and declaring correctly and completely from the beginning of the 2026 tax period, instead of waiting until the tax authorities intervene, is the only and most effective way for businesses to avoid the risk of having their related-party transaction tax assessed under the new regulations.\u00a0<\/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 free 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;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u1ea4n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 n\u1ed7i lo l\u1edbn nh\u1ea5t c\u1ee7a kh\u00f4ng \u00edt doanh nghi\u1ec7p khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t trong kh\u00e2u k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 hay ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,51],"tags":[],"class_list":["post-4927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4927","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=4927"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4927\/revisions"}],"predecessor-version":[{"id":4931,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4927\/revisions\/4931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4928"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}