{"id":5014,"date":"2026-08-22T15:08:53","date_gmt":"2026-08-22T08:08:53","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5014"},"modified":"2026-08-22T15:08:53","modified_gmt":"2026-08-22T08:08:53","slug":"doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/","title":{"rendered":"Is a company that guarantees another company considered an affiliated company?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whether or not the guaranteeing company is affiliated is a question that many chief accountants only ask when the tax inspection team is already sitting in front of them, whereas it should have been answered from the day the guarantee contract was signed. <\/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;\"> While retaining the controlling spirit of the old legal framework, the article clarifies both the conditions for establishment and the exclusion cases. The article below dissects point d, clause 2, Article 5 verbatim, the two mandatory quantitative conditions that must be simultaneously satisfied, the three exclusion cases, and the five-step self-checking process before closing the books for the 2026 tax period.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_tro_thanh_diem_nong_cua_ky_quyet_toan_2026\" >Related parties providing guarantees are becoming a hot topic in the 2026 tax year.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Nghi_dinh_2552026ND-CP_va_khung_nhan_dien_ben_lien_ket\" >Decree 255\/2026\/ND-CP and the Affiliate Partner Identification Framework<\/a><\/li><\/ul><\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Can_cu_phap_ly_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\" >Legal basis for determining whether a guaranteeing enterprise has an affiliated relationship.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Ba_truong_hop_loai_tru_khien_doanh_nghiep_bao_lanh_khong_phat_sinh_quan_he_lien_ket\" >Three exclusion cases that prevent the guaranteeing company from having an affiliated relationship.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#To_chuc_tin_dung_khong_tham_gia_dieu_hanh_kiem_soat_gop_von_dau_tu\" >Credit institutions do not participate in management, control, capital contribution, or investment.<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Khong_chiu_su_chi_phoi_cua_mot_ben_khac\" >Not subject to the control of another party.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#To_chuc_mua_ban_xu_ly_no_100_von_Nha_nuoc\" >Organization for buying, selling, and handling state-owned debt 100%<\/a><\/li><\/ul><\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Quy_trinh_cac_buoc_kiem_tra_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_hay_khong\" >The process and steps for verifying whether a guaranteeing company is affiliated with another company.<\/a><\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#4_tinh_huong_thuc_te_khi_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\" >4 practical scenarios for determining whether a guaranteeing company has an affiliated relationship.<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_1_Dong_thoi_thoa_man_hai_dieu_kien\" >Case 1: Both conditions are met simultaneously.<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_2_Chi_dat_mot_dieu_kien\" >Case 2: Only one condition is met.<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_3_Ngan_hang_vua_cho_vay_vua_gop_von\" >Case 3: The bank both provides loans and invests capital.<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Truong_hop_4_Cong_ty_me_ky_quy_de_cong_ty_con_vay_ngan_hang\" >Case 4: The parent company provides collateral to enable the subsidiary to borrow from the bank.<\/a><\/li><\/ul><\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Ket_luan\" >Conclude\u00a0<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\" >Frequently Asked Questions about whether a Guaranteeing Company is Related to another Company<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_voi_doanh_nghiep_duoc_bao_lanh_trong_moi_truong_hop_khong\" >Does the guaranteeing company have an affiliated relationship with the guaranteed company in all cases?<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Chi_dat_mot_trong_hai_nguong_thi_co_ket_luan_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_duoc_khong\" >If only one of the two thresholds is met, can we conclude that the guaranteeing company has an affiliated relationship?<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Vay_ngan_hang_thuong_mai_thi_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\" >When borrowing from a commercial bank, does the guaranteeing company have a related-party relationship with the bank?<\/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\/doanh-nghiep-bao-lanh-co-phai-quan-he-lien-ket\/#Khoan_vay_tu_ngan_hang_nhung_duoc_cong_ty_me_dung_tien_gui_de_dam_bao_thi_tinh_the_nao\" >How is a bank loan accounted for if the parent company uses its deposits as collateral?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_tro_thanh_diem_nong_cua_ky_quyet_toan_2026\"><\/span><b>Related parties providing guarantees are becoming a hot topic in the 2026 tax year.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A guaranteeing enterprise is considered affiliated with the guaranteed enterprise when the total outstanding debt of the borrowing enterprise to the lending or guaranteeing enterprise is at least equal to 25% of the owner&#039;s equity of the borrowing enterprise and accounts for more than 50% of the total outstanding debt of all medium and long-term debts of the borrowing enterprise.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_va_khung_nhan_dien_ben_lien_ket\"><\/span><b>Decree 255\/2026\/ND-CP and the Affiliate Partner Identification Framework<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP on tax management for enterprises with related-party transactions replaces Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP. Article 5 of the Decree lists the cases identified as related parties, with point d, clause 2 specifically for relationships arising from guarantee and lending activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A key point for professionals is the broad scope of the wording. The clause not only refers to direct loans between two businesses, but explicitly states &quot;in any form,&quot; including loans from third parties secured by related-party financing and similar financial transactions. Therefore, when assessing whether a guaranteeing business is related, the scope of review must be broader than simply reviewing the credit agreement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In our consulting practice, MAN \u2013 Master Accountant Network has identified the following common types of businesses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The corporation has cross-guarantees between its subsidiaries;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">FDI enterprises borrow from domestic banks but have a guarantee letter from their parent company abroad;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And businesses borrow from banks using margin lending structures, pledging deposits from related parties.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\"><\/span><b>Legal basis for determining whether a guaranteeing enterprise has an affiliated relationship.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5016\" aria-describedby=\"caption-attachment-5016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5016\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5016\" class=\"wp-caption-text\">Legal basis for determining whether a guaranteeing enterprise has an affiliated relationship.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The full content regarding the determination of whether a guaranteeing enterprise has an affiliated relationship is found in Article 5 of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Point d, Clause 2, Article 5 of Decree 255\/2026\/ND-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">An enterprise guarantees or lends capital to another enterprise in any form (including third-party loans secured by related-party financing and similar financial transactions) provided that the total outstanding debt of the borrowing enterprise to the lending or guaranteeing enterprise is at least equal to 25% of the owner&#039;s equity of the borrowing enterprise and accounts for more than 50% of the total outstanding debt of all medium and long-term debts of the borrowing enterprise.<\/span><\/i><\/p>\n<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=\"Ba_truong_hop_loai_tru_khien_doanh_nghiep_bao_lanh_khong_phat_sinh_quan_he_lien_ket\"><\/span><b>Three exclusion cases that prevent the guaranteeing company from having an affiliated relationship.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5017\" aria-describedby=\"caption-attachment-5017\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5017\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru.jpg\" alt=\"Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng v\u00e0 ba tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-bao-lanh-co-quan-he-lien-ket-khong-va-ba-truong-hop-loai-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5017\" class=\"wp-caption-text\">Are the guaranteeing companies affiliated with each other, and what are the three exclusion cases?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point d, Clause 2, Article 5 states that the provisions in this point do not apply to three cases. Specifically, these are as follows:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_tin_dung_khong_tham_gia_dieu_hanh_kiem_soat_gop_von_dau_tu\"><\/span><b>Credit institutions do not participate in management, control, capital contribution, or investment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The guarantor or lender is an economic organization operating in accordance with the regulations of <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Law on Credit Institutions No. 32\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (as amended and supplemented by Law No. 96\/2025\/QH15) shall not directly or indirectly participate in the management, control, capital contribution, or investment in the borrowing enterprise or the guaranteed enterprise as stipulated in points a, c, d, e, g, h, k, l, and m of this clause.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>The key point: <\/b><span style=\"font-weight: 400;\">This is a conditional exception, not an automatic exception based on the entity&#039;s status. A bank can still be considered an affiliated party if it simultaneously holds capital or participates in the management and control of the borrowing enterprise. When determining whether a guaranteeing enterprise has an affiliated relationship in cases where the guarantor is a credit institution, the documentation must prove the &quot;non-participation&quot; aspect with specific evidence such as shareholder registers, lists of managers, and meeting minutes.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_chiu_su_chi_phoi_cua_mot_ben_khac\"><\/span><b>Not subject to the control of another party.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The guarantor or lender is an economic organization operating in accordance with the Law on Credit Institutions No. 32\/2024\/QH15 (amended and supplemented by Law No. 96\/2025\/QH15), and the borrowing or guaranteed enterprise is not directly or indirectly under the management, control, capital contribution, or investment of another party as stipulated in points b, e, and i of this clause.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this case, the two parties do not own each other but are both under the control of a single entity. If another party exists, the exception is no longer valid.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_mua_ban_xu_ly_no_100_von_Nha_nuoc\"><\/span><b>Organization for buying, selling, and handling state-owned debt 100%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Creditors and guarantors are state-owned organizations with charter capital that function to buy, sell, and process debt, but do not directly or indirectly participate in the management, control, capital contribution, or investment in the debtor enterprise or the guaranteed enterprise as stipulated in points a and c of this clause.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This exception removes obstacles for businesses undergoing debt restructuring, preventing the debt trading transaction itself from creating a new relationship.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_cac_buoc_kiem_tra_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_hay_khong\"><\/span><b>The process and steps for verifying whether a guaranteeing company is affiliated with another company.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are five steps businesses can take to determine if they fall under the category of related parties in the form of loans, lending, or guarantees.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Compile a complete list of financing relationships: Not only loan agreements, but also guarantee letters, guarantee commitments, standby letters of credit, third-party loans secured by related-party financing, and other similar financial transactions. Data should be sourced from three places: accounting records, legal documents, and the financial statement notes regarding commitments and guarantees.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Determine the owner&#039;s equity: Obtain the owner&#039;s equity figure from the audited financial statements and compare it with the business registration certificate and the shareholder or member register. Do not mistakenly use the total owner&#039;s equity amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Classify all debts by maturity: Create a table classifying all debts by maturity, separating them into medium- and long-term groups, referencing the maturity terms of each contract. Clearly state the time and method used to determine the outstanding balance to ensure the data is accurate during explanations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Calculate and compare the percentage thresholds stipulated in Article 5: Only when both conditions are met simultaneously will the business be formed. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5 \u2013 Check for exclusions: verify the legal status of the lender\/guarantor and their ownership and management relationship with your business, in accordance with the points referenced in d.1, d.2, and d.3. The final conclusion must be documented in writing, signed by an authorized person, and accompanied by supporting evidence.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_tinh_huong_thuc_te_khi_xac_dinh_doanh_nghiep_bao_lanh_co_quan_he_lien_ket\"><\/span><b>4 practical scenarios for determining whether a guaranteeing company has an affiliated relationship.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5018\" aria-describedby=\"caption-attachment-5018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5018\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg\" alt=\"4 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Bon-tinh-huong-thuc-te-khi-xac-dinh-doanh-nghiep-bao-lanh-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5018\" class=\"wp-caption-text\">4 practical scenarios for determining whether a guaranteeing company has an affiliated relationship.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Assume Company B has owner&#039;s equity of VND 200 billion and total medium and long-term debt of VND 300 billion.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Dong_thoi_thoa_man_hai_dieu_kien\"><\/span><b>Case 1: Both conditions are met simultaneously.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company C (a trading company, not a credit institution) guarantees a medium-term loan of 180 billion VND for Company B.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 168px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Result<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Evaluate<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Owner&#039;s equity contribution<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">(180\/200) x 100 = 90%<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Achieved (at least 25%)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Total outstanding medium and long-term debt<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">(180\/300) x 100 = 60%<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Dat (on 50%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Conclude:<\/b><span style=\"font-weight: 400;\"> The guaranteeing enterprise has an affiliated relationship with Company B. If any related-party transactions occur between the two parties during the period, Company B falls within the scope of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Chi_dat_mot_dieu_kien\"><\/span><b>Case 2: Only one condition is met.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company D guaranteed a loan of 120 billion VND for Company B.<\/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>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Result<\/b><\/td>\n<td style=\"text-align: center;\"><b>Evaluate<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Owner&#039;s equity contribution<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(120\/200) x 100 = 60%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Achieved (at least 25%)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Total outstanding medium and long-term debt<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(120\/300) x 100 = 40%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Failed to pass 50%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Conclude:<\/b><span style=\"font-weight: 400;\"> Not eligible under point d, because both thresholds must be met simultaneously.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ngan_hang_vua_cho_vay_vua_gop_von\"><\/span><b>Case 3: The bank both provides loans and invests capital.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bank E provided Company B with a medium- and long-term loan of 200 billion VND, while also holding 30% of Company B&#039;s contributed capital.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Owner&#039;s capital contribution 100%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total outstanding medium and long-term loans: 66.7%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank E operates under the Law on Credit Institutions, but it has invested capital in the borrowing enterprise, thus failing to meet the criterion of &quot;not directly or indirectly participating in the management, control, capital contribution, or investment&quot; of point d.1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><span style=\"font-weight: 400;\"> No exclusion is granted, meaning the guaranteeing company has an affiliated relationship with Company B.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Cong_ty_me_ky_quy_de_cong_ty_con_vay_ngan_hang\"><\/span><b>Case 4: The parent company provides collateral to enable the subsidiary to borrow from the bank.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company B borrowed 180 billion VND from an independent bank. The bank did not contribute capital or participate in management. However, the loan was secured by the parent company&#039;s deposit balance at that same bank.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Considering the relationship with the bank specifically: this falls under the exclusion clause d.1. However, point d includes &quot;third-party loans secured by the financing of an affiliated company.&quot; This means the relationship under consideration here is not between Company B and the bank, but between Company B and its parent company, which used its own financial resources to secure the loan.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Owner&#039;s equity contribution = (180\/200) x 100 = 90% (achieved);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total outstanding medium and long-term debt = (180\/300) x 100 = 60% (achieved).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result: <\/b><span style=\"font-weight: 400;\">A related party relationship with the parent company arises. This is the most overlooked situation in practice, as accountants only look at the party named on the credit agreement.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three most memorable things from the entire article:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A guaranteeing enterprise is considered affiliated only if both thresholds reach at least 25% of owner&#039;s equity and over 50% of total outstanding medium and long-term debt of the borrowing enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The three exclusions in d.1, d.2, and d.3 are conditional exceptions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The scope of the review must encompass both guarantees and similar financing structures, not just named credit agreements.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your company&#039;s financing structure includes internal guarantees, cross-guarantees, or loans secured by affiliated financing sources, consider consulting with a partner. <\/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 will allow MAN \u2013 Master Accountant Network&#039;s team of related party transaction experts to provide in-depth support when Decree 255 officially comes into effect for the 2026 corporate income tax period.<\/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 us<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\"><\/span><b>Frequently Asked Questions about whether a Guaranteeing Company is Related to another Company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_bao_lanh_co_quan_he_lien_ket_voi_doanh_nghiep_duoc_bao_lanh_trong_moi_truong_hop_khong\"><\/span><b>Does the guaranteeing company have an affiliated relationship with the guaranteed company in all cases?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. According to point d, clause 2, Article 5 of Decree 255\/2026\/ND-CP, a related party relationship only arises when the total outstanding debt of the borrowing enterprise with the lending or guaranteeing enterprise is at least equal to 25% of the owner&#039;s equity of the borrowing enterprise and accounts for more than 50% of the total outstanding debt of all medium and long-term debts of the borrowing enterprise, and does not fall under the exclusion cases d.1, d.2, and d.3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dat_mot_trong_hai_nguong_thi_co_ket_luan_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_duoc_khong\"><\/span><b>If only one of the two thresholds is met, can we conclude that the guaranteeing company has an affiliated relationship?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Both conditions must be met simultaneously for a business to be considered to have an affiliated relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_thuong_mai_thi_doanh_nghiep_bao_lanh_co_quan_he_lien_ket_khong\"><\/span><b>When borrowing from a commercial bank, does the guaranteeing company have a related-party relationship with the bank?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It depends on the case. If the lender or guarantor is an economic organization operating under the Law on Credit Institutions No. 32\/2024\/QH15 (amended and supplemented by Law No. 96\/2025\/QH15) and does not directly or indirectly participate in the management, control, capital contribution, or investment in the borrowing enterprise or the guaranteed enterprise, then it falls under the exclusion in d.1. Conversely, a bank that both lends and contributes capital is not entitled to this exception.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_vay_tu_ngan_hang_nhung_duoc_cong_ty_me_dung_tien_gui_de_dam_bao_thi_tinh_the_nao\"><\/span><b>How is a bank loan accounted for if the parent company uses its deposits as collateral?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point d specifies that the scope includes third-party loans secured by related-party financing and financial transactions of a similar nature.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ec9 \u0111\u1eb7t ra khi \u0111o\u00e0n thanh tra thu\u1ebf \u0111\u00e3 ng\u1ed3i tr\u01b0\u1edbc m\u1eb7t, trong khi \u0111\u00e1ng l\u1ebd n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi ngay t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean tinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5014","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\/5014","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=5014"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5014\/revisions"}],"predecessor-version":[{"id":5019,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5014\/revisions\/5019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5015"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}