{"id":4948,"date":"2026-08-14T14:13:03","date_gmt":"2026-08-14T07:13:03","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4948"},"modified":"2026-08-14T14:13:03","modified_gmt":"2026-08-14T07:13:03","slug":"giao-dich-lien-ket-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/","title":{"rendered":"Related-party transactions under Decree 255\/2026\/ND-CP: Latest update"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Related-party transactions under Decree 255 are a crucial issue for any business with parent-subsidiary relationships, controlling shareholders, or borrowing transactions with executives. From July 1st, 2026, Decree 255\/2026\/ND-CP officially takes effect, significantly expanding the scope of identifying related-party relationships, particularly tightening regulations on borrowing and lending transactions. In this article, MAN \u2013 Master Accountant Network, with over 30 years of experience in tax and auditing consulting, will help businesses understand the true nature of related-party transactions under Decree 255, identify emerging issues, and proactively prepare compliance documents before tax audits and inspections.<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_Nghi_dinh_255_la_gi\" >What are related-party transactions under Decree 255?<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >Identifying related parties according to Decree 255\/2026\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/#Pham_vi_ke_khai_giao_dich_lien_ket_Nghi_dinh_255_Giao_dich_nao_phai_ke_khai_giao_dich_nao_khong\" >Scope of related-party transaction declaration under Decree 255: Which transactions must be declared, and which do not?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/#Cac_giao_dich_phai_ke_khai_vao_Phu_luc_I\" >Transactions must be declared in Appendix I.<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Cac_giao_dich_ke_khai_thu_chi_ho\" >Transactions declared as receipts and disbursements on behalf of others.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket_Nghi_dinh_255\" >What steps do businesses need to take to comply with the new regulations on related-party transactions under Decree 255?<\/a><\/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\/giao-dich-lien-ket-nghi-dinh-255\/#MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_ve_giao_dich_lien_ket_Nghi_dinh_255\" >MAN \u2013 Master Accountant Network supports businesses regarding related-party transactions 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\/giao-dich-lien-ket-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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_255\" >Frequently Asked Questions about Related-Party Transactions 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_nho_co_thuoc_dien_phai_ke_khai_giao_dich_lien_ket_khong\" >Are small businesses required to declare related-party transactions?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_va_chuyen_gia_co_phai_la_mot_khong\" >Are related-party transactions and transfer pricing the same thing?<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\" >Does a company that conducts transactions with its parent company overseas need to file a related-party transaction report?<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\" >What is the deadline for declaring related-party transactions?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_Nghi_dinh_255_la_gi\"><\/span><b>What are related-party transactions under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In short, related-party transactions under Decree 255 are transactions arising in the production and business process between related parties, meaning between parties where one party has the ability to control, influence, or significantly affect the conditions, policies, or business results of the other party.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 255\/2026\/ND-CP, there are four main groups of transactions that constitute related-party transactions under Decree 255:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, selling, exchanging, renting, leasing, borrowing, lending, transferring, assigning goods, providing services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Borrowing, lending, financial services, financial guarantees, and other financial instruments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying, selling, exchanging, renting, leasing, borrowing, lending, transferring, assigning tangible and intangible assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agreements for the purchase, sale, and shared use of resources such as assets, capital, and labor, and the sharing of costs between related parties.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Except for business transactions involving goods and services subject to state price regulation, which are conducted in accordance with the law on pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is important to note that to determine whether a transaction is a related-party transaction under Decree 255, businesses cannot simply look at the nature of the transaction itself, but must also consider the relationship between the participating parties. A perfectly normal goods purchase and sale contract can still become a related-party transaction under Decree 255 if the buyer and seller have ownership, control, or management relationships with each other according to the criteria stipulated by law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The overarching principle and foundation of the entire policy on managing related-party transactions under Decree 255 is the arm&#039;s length principle. According to Decree 255\/2026\/ND-CP, taxpayers with related-party transactions under Decree 255 must exclude factors that reduce tax obligations due to the influence or impact of the related-party relationship, in order to declare and determine tax obligations for these transactions equivalent to independent transactions under the same conditions. In other words, no matter how closely related two businesses are, when transacting with each other, the prices and terms of the transaction must be determined as if they were two completely independent parties with no special relationship.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Identifying related parties according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4963\" aria-describedby=\"caption-attachment-4963\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4963\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 d\u1ea5u hi\u1ec7n nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4963\" class=\"wp-caption-text\">Related-party transactions under Decree 255 and identifying signs of related parties.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial aspect that any business needs to understand, because correctly identifying related-party relationships is the first and most important step before discussing the obligation to declare related-party transactions under Decree 255. Decree 255\/2026\/ND-CP dedicates a separate clause to listing cases identified as related parties, based on the regulations on related parties in the 2025 Tax Administration Law and significantly expanding compared to the previous Decree 132\/2020\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For easy reference, below is a summary table of all cases establishing linkage relationships according to 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;\">Summary table of cases forming linkage relationships according to Decree 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Relationship group\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed description<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Capital contribution relationship<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">One business holds at least 25% of the capital (directly or indirectly) of the other business.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Both businesses have at least 25% of equity held by third parties (directly or indirectly).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">One business is the largest shareholder in terms of capital, holding at least 10% of the total shares of the other business (directly or indirectly).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Loans, guarantees<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A business entity may guarantee or lend to another business entity (including loans from third parties secured by affiliated parties and transactions of a similar nature) when: the outstanding loan balance is at least 25% of the equity; and accounts for more than 50% of the total medium and long-term debt of the borrowing entity.<\/span><\/p>\n<p><b>New features: <\/b><span style=\"font-weight: 400;\">This does not apply when the lender\/guarantor is a credit institution that has no other equity, investment, management, or control relationship with the borrowing enterprise; when neither party is under the control, equity, or investment of another party; or when the guarantor is a state-owned credit institution with the function of buying, selling, and handling debt and does not control the equity of the borrowing enterprise.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Appointing managers and supervisors\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">One business designates a member of the board of directors of the other business, or a designated member has the authority to decide on the financial policy and business operations of the other business; or two businesses share a member of the board of directors, or share a member with decision-making authority, designated by a third party.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Family relationships<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The two businesses are run or controlled by individuals who are related (grandparents, parents, aunts, uncles, siblings, spouses, adopted children, stepchildren, etc.).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Permanent residence<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Between the head office and the permanent establishment, or between permanent establishments of the same foreign organization or individual.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Individuals in charge and control.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses are jointly controlled by a single individual, either through that individual&#039;s capital contribution to the business or through direct management of the business.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Business management and control (by nature)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Other cases involve businesses (including independently accounting branches that declare and pay corporate income tax) that are subject to the actual management, control, and decision-making power of the other business regarding its production and business activities.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Dealing with individual executives\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><b>New features: <\/b><span style=\"font-weight: 400;\">Businesses engage in transactions with individuals who manage or control the business, or those related to such individuals, including: transferring or receiving the transfer of at least 25% of contributed capital; or borrowing or lending, <\/span><b>borrow or lend<\/b><span style=\"font-weight: 400;\"> at least 10% equity at the time the transaction occurs.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Credit institutions<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Credit institutions with their subsidiaries, controlling companies, or affiliated companies as stipulated in the Law on Credit Institutions.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>The most notable new feature: <\/b><span style=\"font-weight: 400;\">One of the most significant new points in Decree 255\/2026\/ND-CP compared to previous regulations is the addition of provisions defining related-party relationships through borrowing and lending transactions. Specifically, the Decree has added a related-party relationship in cases where a business engages in borrowing or lending transactions involving at least 10% of owner&#039;s contributed capital at the time the transaction occurs during the tax period, with one of the parties being an individual managing or controlling the business or an individual belonging to a related family relationship. This addition aims to ensure comprehensive coverage of all cases and prevent the misuse of wording to transform the nature of a financial loan transaction into a borrowing or lending contract in order to evade the obligation to declare related-party transactions under Decree 255.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ke_khai_giao_dich_lien_ket_Nghi_dinh_255_Giao_dich_nao_phai_ke_khai_giao_dich_nao_khong\"><\/span><b>Scope of related-party transaction declaration under Decree 255: Which transactions must be declared, and which do not?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4962\" aria-describedby=\"caption-attachment-4962\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4962\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ph\u1ea1m v\u1ecb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4962\" class=\"wp-caption-text\">Related-party transactions under Decree 255 and the scope of related-party transaction declaration.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the most common concerns for businesses is not whether or not they have related-party transactions under Decree 255, but rather: among the transactions with related parties, which transactions are mandatory to be declared in Appendix I, which are merely transactions for receiving and paying on behalf of others, and which are completely exempt from declaration requirements. Clearly distinguishing these three groups helps businesses avoid under-declaration (leading to the risk of tax assessment) and over-declaration (causing unnecessary resource waste) when preparing related-party transaction documentation under Decree 255.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_phai_ke_khai_vao_Phu_luc_I\"><\/span><b>Transactions must be declared in Appendix I.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the following transactions must be declared in Appendix I:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling goods that form fixed assets (purchase\/sale value during the period).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buying and selling goods that do not constitute fixed assets (purchase\/sale value during the period).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utilizing and providing services (research and development; advertising and marketing; business management and consulting, training).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Royalties and similar fees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on loans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing and using other services (transactions not falling under the above categories, for example: other income from debt write-offs, adjustments to reduce accounts payable).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_ke_khai_thu_chi_ho\"><\/span><b>Transactions declared as receipts and disbursements on behalf of others.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Collection transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions involving the collection, refund of collected funds, or receipt of collected funds from affiliated parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction essentially involves collecting money from a third party and then returning it.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Payment transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions involving payments made on behalf of another party, reimbursement of payments made on their behalf, or receipt of payments made on their behalf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction is essentially a payment made on behalf of a third party and then reimbursed (for example, paying for airline tickets, subsidies).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These are expenses reimbursed to the corporation without adding any profit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Transactions that do not require declaration:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital contribution and capital transfer transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dividend payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Repaying the loan principal or collecting interest on the loan (part of the principal amount).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay salaries to the board of directors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lending money, providing interest-free loans.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions with individuals do not satisfy the requirements for an affiliated relationship.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>What steps do businesses need to take to comply with the new regulations on related-party transactions under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After understanding what related-party transactions under Decree 255 are and the identifying characteristics according to Decree 255\/2026\/ND-CP, the next steps businesses need to take include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Review all relationships related to capital contributions, management, control, and loan transactions.<\/b><span style=\"font-weight: 400;\"> Within the enterprise as well as with relevant third parties, to accurately determine whether the enterprise has any related-party transactions in accordance with Decree 255.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Preparing documentation for determining transfer pricing under Decree 255<\/b><span style=\"font-weight: 400;\"> In accordance with regulations, except in cases where exemption from documentation is granted based on the new revenue threshold. If not eligible for exemption, businesses are obligated to prepare complete pricing documentation, clearly stating the basis for selecting the method and the source of reference data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Keep a close eye on the key implementation timelines:<\/b><span style=\"font-weight: 400;\"> Decree 255\/2026\/ND-CP takes effect from July 1, 2026 and applies from the corporate income tax period of 2026, simultaneously with the Law on Tax Administration No. 108\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regularly update the guidelines.<\/b><span style=\"font-weight: 400;\"> The tax authorities involved in the implementation of the Decree need to ensure that the understanding and application of the regulations on related-party transactions in Decree 255 are always consistent with the spirit of current law.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For many businesses, especially those without a dedicated transfer pricing department, handling the entire process themselves can be risky due to a lack of experience in comparative analysis and selecting appropriate pricing methods. This is also why businesses should use professional services. <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> With the help of professional consulting firms like MAN, Decree 255 ensures that related-party transaction documents are highly persuasive, minimizing the risk of rejection or tax assessment during tax audits and inspections.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>MAN \u2013 Master Accountant Network supports businesses regarding related-party transactions under Decree 255.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With over 30 years of experience in auditing and financial consulting, MAN \u2013 Master Accountant Network is a trusted partner of thousands of small and medium-sized enterprises and large corporations in Vietnam in reviewing, identifying, and addressing issues related to related-party transactions under Decree 255.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN&#039;s team of experts includes CPA and ACCA auditors, as well as professionals who have previously worked at Big4 auditing firms, providing a standardized and rigorous consulting process that meets the stringent requirements of both domestic and FDI businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As a member of the Vietnam Association of Chartered Certified Accountants (VACPA), MAN \u2013 Master Accountant Network is committed to complying with domestic and international accounting and auditing standards, helping businesses feel secure when fulfilling their obligations to declare and prepare documentation for determining transfer pricing under Decree 255, in accordance with the spirit of Decree 255\/2026\/ND-CP.<\/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;\">According to Decree 255, related-party transactions are defined based on two factors: transactions arising in business operations and the parties involved having a related-party relationship as stipulated by law. From July 1, 2026, Decree 255\/2026\/ND-CP tightens the identification of related-party relationships through borrowing and lending transactions, and also adjusts regulations. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">threshold for exemption from filing<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and CbCR obligations. Businesses should proactively review their tax returns at the beginning of the 2026 tax period to ensure compliance with the arm&#039;s-length principle and avoid the risk of being assessed for tax during audits and inspections.<\/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 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_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>Frequently Asked Questions about Related-Party Transactions 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_nho_co_thuoc_dien_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>Are small businesses required to declare related-party transactions?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, it is possible. The occurrence of related-party transaction obligations does not depend on the size of the business, whether large or small, but rather on whether the business has transactions with related parties according to the prescribed criteria. This includes small and medium-sized enterprises that have borrowing or lending transactions with individual executives, which may also be subject to declaration requirements.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_chuyen_gia_co_phai_la_mot_khong\"><\/span><b>Are related-party transactions and transfer pricing the same thing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">They are not entirely the same, although they are closely related. Related-party transactions describe the nature of a transaction (arising between related parties), while transfer pricing is the act of using related-party transactions to set prices outside the arm&#039;s-length principle, aiming to shift profits and reduce tax obligations. In other words, not all related-party transactions constitute transfer pricing, but transfer pricing always occurs through related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\"><\/span><b>Does a company that conducts transactions with its parent company overseas need to file a related-party transaction report?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. If a Vietnamese enterprise transacts with its parent company abroad and meets the conditions for related-party transactions as stipulated in Decree 255\/2026\/ND-CP, the enterprise is required to declare related-party transactions and may have to prepare a price determination dossier, unless it is exempt based on the prescribed revenue threshold. The dossier must clearly demonstrate the basis for price determination, functional, asset, and risk (FAR) analysis, and the appropriate pricing methodology.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\"><\/span><b>What is the deadline for declaring related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses declare related-party transactions at the same time as submitting their annual corporate income tax return, usually on March 31st. Information on related-party transactions is shown in the appendices issued with current regulations, while documentation determining the price of related-party transactions (if required) must be retained and presented upon request by the tax authorities, with a minimum retention period of 10 years.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; con, c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i hay giao d\u1ecbch vay m\u01b0\u1ee3n v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u0169ng kh\u00f4ng th\u1ec3 b\u1ecf qua. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4948","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\/4948","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=4948"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4948\/revisions"}],"predecessor-version":[{"id":4964,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4948\/revisions\/4964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4961"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}