{"id":4998,"date":"2026-08-21T14:56:27","date_gmt":"2026-08-21T07:56:27","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4998"},"modified":"2026-08-21T14:56:27","modified_gmt":"2026-08-21T07:56:27","slug":"chi-phi-dich-vu-giua-cac-ben-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/","title":{"rendered":"How are service fees between affiliated parties determined according to Decree 255\/2026\/ND-CP?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Service fees between related parties are the most questioned item in any transfer pricing audit, and <\/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\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Effective from July 1, 2026, the regulations further tighten deduction requirements with a very specific set of conditions and five categories of expenses that are outright disallowed. A vaguely worded management service contract, an annual fee invoice without proof of services rendered, or a fee charged twice by two companies within the same group can all be completely disallowed as deductible expenses. This article reviews the legal basis in Clause 2, Article 16, the six-step review process, the supporting documentation, and the most common mistakes.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Vi_sao_chi_phi_dich_vu_giua_cac_ben_lien_ket_la_khoan_muc_bi_soi_ky\" >Why are service fees between related parties such a closely scrutinized item?<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\" >Decree 255\/2026\/ND-CP replaces the old legal framework from July 1, 2026.<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Can_cu_phap_ly_Khoan_2_Dieu_16_Nghi_dinh_2552026ND-CP\" >Legal basis: Clause 2, Article 16 of 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Diem_a_Khoan_2_Dieu_16\" >Point a, Clause 2, Article 16\u00a0<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Quy_dinh_rieng_cho_trung_tam_chuyen_mon_hoa_va_hop_luc_tao_gia_tri_tang_them\" >Specific regulations for centers of specialization and synergy to create added value.<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Diem_b_khoan_2_Dieu_16\" >Point b, Clause 2, Article 16<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Danh_gia_chi_phi_dich_vu_giua_cac_ben_lien_ket\" >Evaluating service costs among affiliated parties.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Phan_biet_dich_vu_thuc_chat_voi_hoat_dong_phuc_vu_co_dong_va_loi_ich_thanh_vien_tap_doan\" >Distinguish between substantive service and activities that serve shareholders and the interests of corporate members.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Vi_du_thuc_te_Boc_tach_chi_phi_dich_vu_giua_cac_ben_lien_ket\" >Practical example: Breaking down service costs between related parties.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Truong_hop_dich_vu_tinh_phi_trung_lap_tu_hai_ben_lien_ket\" >In the case of duplicate service charges from two affiliated parties.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Truong_hop_phan_cong_them_tren_dich_vu_do_ben_thu_ba_cung_cap\" >In the case of additional charges for services provided by a third party.<\/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\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Ho_so_chung_minh_chi_phi_dich_vu_giua_cac_ben_lien_ket_truoc_co_quan_thue\" >Documentation proving service fees between related parties submitted to the tax authorities.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Nhung_sai_lam_khien_chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_khi_thanh_tra\" >Errors that cause service fees between related parties to be disallowed during audits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Cau_hoi_thuong_gap_ve_chi_phi_dich_vu_giua_cac_ben_lien_ket\" >Frequently Asked Questions about Service Fees Between Affiliates<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Chi_phi_dich_vu_giua_cac_ben_lien_ket_can_dap_ung_nhung_dieu_kien_nao_de_duoc_tru\" >What conditions must be met for service fees between related parties to be deductible?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Nhung_khoan_chi_phi_dich_vu_nao_bi_loai_khi_xac_dinh_thu_nhap_chiu_thue\" >Which service fees are excluded when determining taxable income?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Phi_quan_ly_tra_cho_cong_ty_me_co_duong_nhien_duoc_tru_khong\" >Are management fees paid to the parent company automatically deductible?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_co_duoc_chuyen_sang_ky_sau_khong\" >Can service fees between affiliated parties that are disallowed be carried forward to the next period?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-dich-vu-giua-cac-ben-lien-ket\/#Mua_dich_vu_tu_ben_thu_ba_thong_qua_cong_ty_me_thi_xu_ly_the_nao\" >How should we handle purchasing services from third parties through the parent company?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_chi_phi_dich_vu_giua_cac_ben_lien_ket_la_khoan_muc_bi_soi_ky\"><\/span><b>Why are service fees between related parties such a closely scrutinized item?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Inter-party service fees are fees paid by a business to its parent company, subsidiary, or other related parties for management, technical, financial, human resources, information technology, marketing, and other support services. Clause 2 of Article 16 of Decree 255\/2026\/ND-CP only allows deduction of these expenses when they meet the conditions regarding actual economic value, independence of the fee amount, and supporting documentation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, this is the only expense within the related-party transaction group that a business must substantiate with two layers of documentation simultaneously:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The service must be genuine;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And it delivers real value, while the fees are in line with the principles of independent trading.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> If either of the two criteria is missing, the expenditure will be disqualified.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\"><\/span><b>Decree 255\/2026\/ND-CP replaces the old legal framework from July 1, 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On June 30, 2026, the Government issued Decree 255\/2026\/ND-CP regulating tax management for related-party transactions of enterprises with related-party relationships, effective from July 1, 2026, and applicable to the corporate income tax period of 2026. This Decree inherits and replaces the previous regulatory framework in Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The conditions for deductions still revolve around three familiar pillars: actual commercial value, independent benchmarks, and consistency of allocation methods across the group, along with the obligation to submit documentation from the time of filing.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">How to identify relationships<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> Article 5 is further clarified, meaning that the group of businesses required to account for related-party service costs in 2026 is likely to be broader than in previous years, including entities that previously believed they were outside the scope of regulation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three financial consequences when an internal service fee claim is rejected:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Back taxes on corporate income tax: The disallowed service fees increase the taxable income for that period. At the standard tax rate, for every 10 billion VND of disallowed fees, approximately 2 billion VND in additional tax is generated.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment interest accrues over time: Errors from the 2026 period, if only discovered in 2029, will result in late payment interest calculated from the time the payment should have been due.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of spillover to other taxes and periods: Non-existent or value-added services often lead to a review of deducted contractor taxes, and set a precedent for tax authorities to expand the scope of audits to adjacent periods, as internal service contracts rarely last only one year.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">New points in Decree 255\/2026\/ND-CP regarding related-party transactions.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_Khoan_2_Dieu_16_Nghi_dinh_2552026ND-CP\"><\/span><b>Legal basis: Clause 2, Article 16 of Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5002\" aria-describedby=\"caption-attachment-5002\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5002\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy \u0111\u1ecbnh chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Co-so-phap-ly-quy-dinh-chi-phi-dich-vu-giua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5002\" class=\"wp-caption-text\">The legal basis for regulating service fees between affiliated parties.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Clause 2 of Article 16 concerns the determination of expenses for tax calculation purposes for enterprises with related-party transactions. This clause comprises two points:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulations specifying the conditions under which deductions are allowed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And list the items that are not deductible.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_a_Khoan_2_Dieu_16\"><\/span><b>Point a, Clause 2, Article 16\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Conditions for deductible service fees between related parties:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Except for expenses specified in point b of this clause, taxpayers may deduct service fees from their taxable expenses for the period if the following conditions are met: The service provided has commercial, financial, and economic value and directly serves the taxpayer&#039;s production and business activities; the service from related parties is determined to have been provided under similar circumstances as independent parties would pay for these services; the service fee is paid on the basis of the arm&#039;s length principle and the method of calculating transfer pricing or allocating service fees among related parties must be applied uniformly throughout the group for similar types of services; and the taxpayer must provide contracts, documents, invoices, and information on the calculation method, allocation factors, and pricing policy of the group for the service provided.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_cho_trung_tam_chuyen_mon_hoa_va_hop_luc_tao_gia_tri_tang_them\"><\/span><b>Specific regulations for centers of specialization and synergy to create added value.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point (a) also includes a section dedicated to the group&#039;s integrated service center model:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">In cases involving centers performing specialized functions and synergistically creating added value for the group, taxpayers must determine the total value generated from these functions, and determine the appropriate profit allocation based on the value contributed by the affiliated parties after deducting (-) the corresponding service fees for the affiliated party performing the coordination and service provision functions of independent transactions of a similar nature.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This section applies to familiar models:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Centralized shopping centers;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shared service center;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regional Research and Development Center;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow management center.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must not only demonstrate the fees, but also... <\/span><b>quantify total added value<\/b><span style=\"font-weight: 400;\"> This collaborative function generates profits, which are then distributed according to the value of each party&#039;s contribution, after deducting the service fee paid to the coordinating party.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most labor-intensive category of cases and also the one where service fees between related parties are most susceptible to manipulation, as the added value is always a quantifiable indicator.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_b_khoan_2_Dieu_16\"><\/span><b>Point b, Clause 2, Article 16<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, there are five groups of service fees between related parties that are not deductible:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Excluded expense group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Recognizing reality<\/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: left;\"><span style=\"font-weight: 400;\">The service is intended solely to serve the interests or create value for other affiliated parties.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Costs for preparing consolidated financial statements for the group; internal audits to meet the requirements of the parent company.<\/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: left;\"><span style=\"font-weight: 400;\">Services that serve the interests of the related party&#039;s shareholders.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Costs include parent company shareholder meetings, investor relations, listing, and compliance with legal regulations in the parent company&#039;s location.\u00a0<\/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: left;\"><span style=\"font-weight: 400;\">Double billing occurs when multiple parties provide the same type of service, without defining the added value.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The same IT service is charged by both the global headquarters and the regional headquarters.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The service is, by its very nature, a benefit of being a member of the corporation.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Passive brand advantage, group credit reputation, the right to be recognized as a member company.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The additional charges for services provided by third parties through intermediaries or affiliates that do not add value.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The parent company purchases insurance, software, and consulting services from independent providers and then recalculates the costs for the subsidiary with purely mark-up.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_gia_chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>Evaluating service costs among affiliated parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Carefully reading points a and b reveals that both revolve around the same question. The entire logic of paragraph 2 of Article 16 can be reduced to a single test.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">So who are the real beneficiaries?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before each service fee entry, the tax authorities will review and raise the following questions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Was this service actually performed? Were there any email exchanges, meeting minutes, handover reports, timesheets, or lists of participating personnel?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who is the beneficiary? If the primary beneficiary is the parent company or another affiliated party, the expenditure falls under group 1 or group 2 of point b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Would an independent party in similar circumstances be willing to pay this fee? If the answer is no, either because they can do it themselves or because the service is not necessary, then the second condition of point a is not met.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Next, we move on to the pricing step: whether the fees are consistent with the arm&#039;s-length principle and whether the allocation is consistent across the entire group.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dich_vu_thuc_chat_voi_hoat_dong_phuc_vu_co_dong_va_loi_ich_thanh_vien_tap_doan\"><\/span><b>Distinguish between substantive service and activities that serve shareholders and the interests of corporate members.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the dividing line that causes many service fee claims between affiliated parties to be rejected, even if the service was genuine.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Activities related to public relations: These are activities undertaken by the parent company in its capacity as owner: preparing consolidated financial statements, complying with disclosure obligations in the listed market, organizing board meetings, and covering the costs of raising capital for the parent company itself. The subsidiary does not place orders for these activities and does not have a direct interest, so any allocated fees will be excluded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The benefits of being a member of a conglomerate are passive: greater trust from suppliers due to the conglomerate&#039;s name, and better credit ratings from banks because of a strong parent company. No one does anything specific for the subsidiary, so there is no basis for charging fees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Substantive service: Involves specific requirements, personnel to perform the service, a delivered product, and a measurable impact on the subsidiary&#039;s business operations.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_Boc_tach_chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>Practical example: Breaking down service costs between related parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5001\" aria-describedby=\"caption-attachment-5001\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5001\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg\" alt=\"Case study th\u1ef1c t\u1ebf v\u1ec1 chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Case-study-thuc-te-ve-chi-phi-dich-vu-giua-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5001\" class=\"wp-caption-text\">A real-world case study on service costs between affiliated parties.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company B (manufacturer of consumer goods in Vietnam, foreign-owned, 100%) recorded a total service fee paid to related parties in the 2026 tax period of VND 30 billion. The review results are as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>Item<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>Amount (billion VND)<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>Conclude<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Production engineering services, process transfer.<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Deductible, documented handover, measurable impact.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">IT services for ERP system operation.\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Deductible, factor allocated based on number of users, consistent across the entire corporation.\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Allocation of costs for consolidated financial reporting and corporate audit.<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Disqualified, serving the interests of the related party&#039;s shareholders.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Regional marketing service fees are the same as global marketing service fees.\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Disqualified, double charging, failure to demonstrate unique added value.\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">The mark-up 10% on insurance premiums purchased from independent providers through the parent company (original insurance premiums accounted for separately, not included in the 30 billion VND)<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">With all the extra value removed, the intermediary adds no further value.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> The non-deductible portion of service fees between related parties is VND 12 billion. Company B adjusted its taxable income upwards by VND 12 billion for the period 2026, corresponding to approximately VND 2.4 billion in additional corporate income tax, and this entire amount cannot be carried forward to the next period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the core difference compared to the mechanism. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-che-chi-phi-lai-vay-theo-nghi-dinh-132\/\">controlling interest expense<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, The interest expense exceeding the 30% EBITDA threshold can be deferred for a maximum of 5 years, while the disallowed service fee is forfeited entirely.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_dich_vu_tinh_phi_trung_lap_tu_hai_ben_lien_ket\"><\/span><b>In the case of duplicate service charges from two affiliated parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company B&#039;s 5 billion VND marketing budget deserves careful analysis, as this is the most common type of error in corporations with a three-tiered structure (global \u2013 regional \u2013 national).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The global headquarters charges for \u201cbrand and marketing services\u201d as a percentage of revenue. The Asia regional headquarters adds \u201cregional marketing support,\u201d also based on revenue. Both contracts are genuine, both have invoices, and both have been paid. However, when the inspection team requested that the regional headquarters demonstrate the differences between the work performed by the global headquarters and that performed by the global headquarters, the company failed to produce separate deliverables.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point b, Clause 2, Article 16 precisely classifies this case as duplicate fee-based services provided by multiple affiliated parties for the same type of service, where the added value for the taxpayer cannot be determined.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business can demonstrate that its regional office conducts local market research, produces Vietnamese-language content, and works with local agencies, while its global headquarters only develops the brand identity, then the two fees can exist side-by-side legitimately.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phan_cong_them_tren_dich_vu_do_ben_thu_ba_cung_cap\"><\/span><b>In the case of additional charges for services provided by a third party.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The 3 billion VND mark-up also needs to be read correctly. Point b does not exclude all expenses for purchasing services through affiliated intermediaries. What is excluded is the portion of the cost added by the affiliated party when that intermediary does not contribute additional value to the service.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This means that the original insurance premium collected by the independent provider is still a valid expense if it directly serves the operations of Company B. Only the additional 10% is excluded, because the parent company only acts as a forwarder of the invoice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Conversely, if the parent company actually performs centralized negotiation, supplier management, and bears payment risks, thereby reducing unit prices for the entire group, then the additional cost reflects true value and is deductible, provided that the corresponding function, assets, and risks can be demonstrated. The line lies in whether the intermediary contributes value, not in whether or not there is markup.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_chi_phi_dich_vu_giua_cac_ben_lien_ket_truoc_co_quan_thue\"><\/span><b>Documentation proving service fees between related parties submitted to the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point a, Clause 2, Article 16 explicitly states the obligation to provide documentation. The minimum set of documents should include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service contract: Clearly describe the scope of work for each type of service, the term, and the pricing mechanism, avoiding vague framework contracts like &quot;management support services&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices and payment documents: Must match the contract and service period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof of service provided: Handover report, acceptance report, timesheet, email correspondence, training materials, meeting minutes, list of participating personnel with job titles.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explanation of pricing methodology: This serves as the basis for confirming that the fee level is consistent with the arm&#039;s-length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allocation Factor Spreadsheet: Shows the allocation criteria, input data, and evidence that these criteria are applied consistently to other member companies within the group.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The corporation&#039;s pricing policy: For services provided, which are typically documented by the regional tax authority, advance requests are required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing documentation (Country documentation, Global documentation, Country-by-Country Profit and Loss Report): If not included <\/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\/\">Exempt cases<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, in which the functional analysis must clearly explain why the company in Vietnam needs those services.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_khien_chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_khi_thanh_tra\"><\/span><b>Errors that cause service fees between related parties to be disallowed during audits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5000\" aria-describedby=\"caption-attachment-5000\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5000\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m khi\u1ebfn chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft b\u1ecb lo\u1ea1i khi thanh tra\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nhung-sai-lam-khien-chi-phi-dich-vu-giua-cac-ben-lien-ket-bi-loai-khi-thanh-tra-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5000\" class=\"wp-caption-text\">Errors that cause service fees between related parties to be disallowed during audits.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Through consulting and serving over 500 businesses with related-party transactions, MAN \u2013 Master Accountant Network has compiled and summarized common mistakes that lead to the disallowance of service fees between related parties during audits. Specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The framework service contract does not describe the scope of work;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not separate shareholder services from service fees;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The allocation factor is inconsistent or does not reflect the level of benefit received;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only the invoice, no proof of service;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal service fees are charges that can be carried forward.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To proactively avoid risks and prevent expense exclusions, businesses should consider consulting the following: <\/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;\"> This allows MAN&#039;s affiliate trading team to support and collaborate with businesses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In summary, service fees between related parties must be real and directly serve the taxpayer&#039;s operations, and the fee level must be consistent with the arm&#039;s length principle and allocated consistently across the entire group.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are three things businesses need to keep in mind:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contracts and invoices cannot replace proof of services performed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The five expense categories at point b, including services for other affiliated parties, services for shareholders, duplicate services, corporate member benefits, and intermediary premiums, need to be proactively separated before the tax authorities conduct their work.;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The disallowed fee is lost permanently; there is no carry-forward mechanism like with excess interest expense.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, the quality of service cost allocations between related parties is determined from the time the contract is signed and the service is operational, not at the time of filing the final settlement statement. Businesses that begin standardization early will have sufficient time to restructure contracts, agree on allocation factors with the group, and accumulate evidence quarterly.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your company&#039;s internal service fee report for 2026 still has uncertainties ranging from defining the scope of services between different tiers within the corporation, evaluating attribution factors, to preparing proof of service.<\/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 free consultation and review assistance.<\/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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_dich_vu_giua_cac_ben_lien_ket\"><\/span><b>Frequently Asked Questions about Service Fees Between Affiliates<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_giua_cac_ben_lien_ket_can_dap_ung_nhung_dieu_kien_nao_de_duoc_tru\"><\/span><b>What conditions must be met for service fees between related parties to be deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The service must have commercial, financial, and economic value and directly serve the business operations of the taxpayer; it must be determined that the service was provided under similar conditions and circumstances, with independent parties paying for it; the service fee must be paid on the basis of the arm&#039;s length principle and the related-party pricing method, or a uniform fee allocation applied across the entire group for similar services; and the taxpayer must provide contracts, documents, invoices, and information on the calculation method, allocation factors, and pricing policy of the group.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_chi_phi_dich_vu_nao_bi_loai_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>Which service fees are excluded when determining taxable income?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Costs incurred from services solely for the benefit or value creation of other related parties; services that benefit the shareholders of the related party; duplicate fees charged by multiple related parties for the same type of service without a defined added value; services that are essentially benefits received from membership in the group; and costs that an related party adds to services provided by a third party through the related party that do not contribute additional value.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phi_quan_ly_tra_cho_cong_ty_me_co_duong_nhien_duoc_tru_khong\"><\/span><b>Are management fees paid to the parent company automatically deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. A management fee typically contains many different components, which may include activities serving the interests of shareholders or corporate members. Businesses need to break it down by service type and provide separate documentation for each component.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_giua_cac_ben_lien_ket_bi_loai_co_duoc_chuyen_sang_ky_sau_khong\"><\/span><b>Can service fees between affiliated parties that are disallowed be carried forward to the next period?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Clause 2 of Article 16 does not establish a transitional mechanism. This is different from the portion of interest expense exceeding the 30% EBITDA threshold.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mua_dich_vu_tu_ben_thu_ba_thong_qua_cong_ty_me_thi_xu_ly_the_nao\"><\/span><b>How should we handle purchasing services from third parties through the parent company?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The portion of the original service fee provided by a third party may still be deductible if the conditions in point a are met. However, the additional portion from the affiliated party will be disallowed if that intermediary does not contribute additional value to the service.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 kho\u1ea3n m\u1ee5c b\u1ecb \u0111\u1eb7t d\u1ea5u h\u1ecfi nhi\u1ec1u nh\u1ea5t trong m\u1ecdi cu\u1ed9c thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 ti\u1ebfp t\u1ee5c si\u1ebft ch\u1eb7t b\u1eb1ng m\u1ed9t b\u1ed9 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb r\u1ea5t c\u1ee5 th\u1ec3 c\u00f9ng n\u0103m nh\u00f3m chi ph\u00ed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4999,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4998","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\/4998","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=4998"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4998\/revisions"}],"predecessor-version":[{"id":5003,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4998\/revisions\/5003"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4999"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}