{"id":5021,"date":"2026-08-22T16:21:47","date_gmt":"2026-08-22T09:21:47","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5021"},"modified":"2026-08-22T16:21:47","modified_gmt":"2026-08-22T09:21:47","slug":"doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/","title":{"rendered":"Can related-party enterprises apply the 15% tax rate?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whether affiliated businesses are eligible for the 15% tax rate is a question that arose immediately after the Corporate Income Tax Law 2025 and Decree 320\/2025\/ND-CP introduced two preferential tax rate brackets based on revenue size:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15% is for businesses with total annual revenue not exceeding 3 billion VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And 17% applies to the group with assets ranging from over 3 billion to no more than 50 billion VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point c, Clause 4, Article 11 of Decree 320\/2025\/ND-CP stipulates that the exclusion conditions apply to all parties in related-party relationships, not just the legal entity making the declaration. In practice, a review shows that most businesses lose their right to benefit from the 15% rate not because they themselves exceeded the threshold, but because they are grouped with a larger legal entity. This article systematically reviews the legal basis, identifies the exclusion conditions, and outlines the necessary documentation before finalizing the tax rate.<\/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-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_lai_quyet_dinh_truc_tiep_so_thue_phai_nop\" >Can related-party enterprises apply tax rate 15% and directly determine the amount of tax payable?<\/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\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Can_cu_phap_ly_tra_loi_cau_hoi_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\" >Legal basis to answer the question of whether related-party enterprises are eligible to apply tax rate 15%.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Quy_dinh_tai_Khoan_2_va_Khoan_3_Dieu_11\" >As stipulated in Clauses 2 and 3 of Article 11\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Tong_doanh_thu_lam_can_cu_gom_nhung_gi\" >What are the components used to determine total revenue?<\/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\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Dieu_kien_loai_tru_voi_cong_ty_con_va_cong_ty_co_quan_he_lien_ket\" >Exclusion conditions for subsidiaries and affiliated companies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_trong_truong_hop_nao\" >Under what circumstances can related-party enterprises apply the 15% tax rate?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Nhan_dien_quan_he_lien_ket_theo_phap_luat_ve_giao_dich_lien_ket\" >Identifying related party relationships under the law on related party transactions.\u00a0<\/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-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Quy_trinh_tu_kiem_tra_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\" >The self-assessment process for related-party enterprises determines whether they are eligible for the 15% tax rate.<\/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-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Nhung_loai_thu_nhap_nao_doanh_nghiep_phai_ke_khai_va_nop_thue_TNDN\" >What types of income do businesses have to declare and pay corporate income tax on?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Ho_so_chung_minh_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\" >Documentation proving the business&#039;s affiliated relationship qualifies for the application of tax rate 15%.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Cau_hoi_thuong_gap\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Tong_doanh_thu_lam_can_cu_xac_dinh_nguong_03_ty_dong_gom_nhung_khoan_nao\" >What items are included in the total revenue used to determine the 3 billion VND threshold?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Trong_moi_quan_he_lien_ket_cong_ty_con_co_duoc_huong_thue_suat_15_khong\" >In a related-party relationship, is the subsidiary entitled to the 15% tax rate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Ben_lien_ket_co_doanh_thu_30_ty_dong_thi_doanh_nghiep_duoc_huong_theo_muc_thue_suat_nao\" >If the affiliated company has revenue of 30 billion VND, what tax rate will the business be subject to?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Khong_du_dieu_kien_huong_15_thi_co_duoc_ap_dung_17_khong\" >If I don&#039;t qualify for the 15% program, can I still apply for the 17% program?<\/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-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Doanh_nghiep_moi_thanh_lap_chua_co_nam_truoc_lien_ke_thi_xac_dinh_the_nao\" >How do you determine the tax liability for a newly established business that has no prior business year?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_lai_quyet_dinh_truc_tiep_so_thue_phai_nop\"><\/span><b>Can related-party enterprises apply tax rate 15% and directly determine the amount of tax payable?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses with related party relationships are eligible for the 15% tax rate if they simultaneously meet two sets of conditions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total revenue of the business in the immediately preceding year did not exceed 3 billion VND;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And related-party enterprises are also enterprises that meet the conditions for applying the tax rates stipulated in Clauses 2 and 3 of Article 11 of Decree 320\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three tax brackets:<\/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>Business group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax rate\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total annual revenue must not exceed 3 billion VND.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clause 2, Article 11 of Decree 320\/2025\/ND-CP\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total annual revenue is between 3 billion VND and 50 billion VND.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clause 3, Article 11 of Decree 320\/2025\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The remaining cases<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Corporate Income Tax Law 2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For a business with taxable income of 2 billion VND, the difference between tax code 15% and tax code 20% is 100 million VND per tax period. If the wrong tax code is applied for three consecutive periods and discovered during an inspection, the business will have to pay back taxes, late payment penalties calculated from the due date, and administrative fines for tax violations.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Therefore, related-party enterprises will be subject to tax rate 15% when filing their 2026 tax returns if all related enterprises have revenue below 3 billion VND in 2025.<\/b><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_tra_loi_cau_hoi_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\"><\/span><b>Legal basis to answer the question of whether related-party enterprises are eligible to apply tax rate 15%.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5025\" aria-describedby=\"caption-attachment-5025\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5025\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5025\" class=\"wp-caption-text\">Legal basis to answer the question of whether related-party enterprises are eligible to apply tax rate 15%.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire content is found in Article 11 of Decree 320\/2025\/ND-CP guiding the Corporate Income Tax Law. Chief accountants need to understand:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue threshold;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How to determine total revenue as a basis;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And the exclusion clause.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Khoan_2_va_Khoan_3_Dieu_11\"><\/span><b>As stipulated in Clauses 2 and 3 of Article 11\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax rate 15% applies to businesses with total annual revenue not exceeding 3 billion VND. The next highest rate, 17%, is for businesses with total annual revenue exceeding 3 billion VND but not exceeding 50 billion VND.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a revenue threshold, not a profit threshold, not a registered capital threshold, and not a criterion for small and medium-sized enterprises under the law supporting small and medium-sized enterprises.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_doanh_thu_lam_can_cu_gom_nhung_gi\"><\/span><b>What are the components used to determine total revenue?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The total revenue used to determine whether an enterprise is subject to tax rates 15% and 17% as stipulated in Clauses 2 and 3 of this Article is the total revenue from sales and service provision (excluding revenue deductions), revenue from financial activities, and other income as shown in the Appendix of business performance results attached to the corporate income tax return for the immediately preceding tax year.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_loai_tru_voi_cong_ty_con_va_cong_ty_co_quan_he_lien_ket\"><\/span><b>Exclusion conditions for subsidiaries and affiliated companies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The tax rates 15% and 17% stipulated in this Article do not apply to enterprises established under Vietnamese law that are subsidiaries or affiliated companies where the affiliated enterprise does not meet the conditions for applying the tax rates stipulated in Clauses 2 and 3 of this Article.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_trong_truong_hop_nao\"><\/span><b>Under what circumstances can related-party enterprises apply the 15% tax rate?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Can affiliated businesses apply tax rate 15% if the business itself has total revenue in the preceding year not exceeding 3 billion VND? <\/span><b>and<\/b><span style=\"font-weight: 400;\"> The parties involved in the related-party relationship. If even one related legal entity falls outside that scope, the exclusion condition is triggered for the business filing the declaration.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_quan_he_lien_ket_theo_phap_luat_ve_giao_dich_lien_ket\"><\/span><b>Identifying related party relationships under the law on related party transactions.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From July 1st, 2027, Decree 255\/2026\/ND-CP officially takes effect and applies from the 2026 corporate income tax period. Businesses need to clearly understand the criteria that determine this. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> Specifically, here are some common criteria found in small and medium-sized enterprises (SMEs) in Vietnam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Owning capital of 25% or more, directly or indirectly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having a third party holding capital of 25% or more is the most common case in family company groups, where an individual holds capital in multiple legal entities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The relationship arises from guarantees or loans when the loan simultaneously reaches the legally stipulated thresholds regarding the ratio of owner&#039;s equity to total medium- and long-term debt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Management and control relationships; personal relationships between the managers of legal entities as stipulated by regulations.<\/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=\"Quy_trinh_tu_kiem_tra_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\"><\/span><b>The self-assessment process for related-party enterprises determines whether they are eligible for the 15% tax rate.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5024\" aria-describedby=\"caption-attachment-5024\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5024\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg\" alt=\"Quy tr\u00ecnh t\u1ef1 ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5024\" class=\"wp-caption-text\">The self-assessment process for related-party enterprises determines whether they are eligible for the 15% tax rate.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Here are five steps businesses can take to check if they qualify for the 15% tax rate. Specifically:<\/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 Determine the total revenue of the business in the preceding year: ensure that all three components as specified in Clause 4, Article 11 of the Appendix on business performance results accompanying the submitted tax return are included, and compare them with the threshold of 3 billion VND. Save the spreadsheet with references to each indicator.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Create a relationship diagram. List all legal entities and individuals that have ownership, management, guarantee, or lending relationships with the business; clearly state the criteria and corresponding percentages. The conclusions must be documented in writing with supporting evidence: business registration certificate, register of members or shareholders, loan agreements, guarantee letters, and articles of incorporation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Collect revenue data from affiliated parties: For domestic legal entities, use the total revenue of the immediately preceding year as determined in Clause 4, Article 11 to ensure comparability. For foreign legal entities, use the financial statements or confirmation documents from the parent company.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Verify the exclusion conditions in point c. If any affiliated party does not meet the revenue requirements under clauses 2 and 3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5 \u2013 Finalize the tax rate and retain the explanatory document: Record the tax rate on the corporate income tax return, attach the calculation sheet, the linkage diagram, and the internal conclusion minutes to the file.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses can refer to this. <\/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;\"> For in-depth support, consult specialized and experienced organizations like MAN \u2013 Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_loai_thu_nhap_nao_doanh_nghiep_phai_ke_khai_va_nop_thue_TNDN\"><\/span><b>What types of income do businesses have to declare and pay corporate income tax on?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5023\" aria-describedby=\"caption-attachment-5023\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5023\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 nh\u1eefng lo\u1ea1i thu nh\u1eadp ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5023\" class=\"wp-caption-text\">Are affiliated businesses eligible for tax rate 15%, and what types of income are subject to corporate income tax declaration and payment?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the provisions of Clause 1 and Clause 2, Article 3 of the Corporate Income Tax Law 2025, which stipulate taxable income, the following types of income are subject to corporate income tax:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the transfer of capital, transfer of equity rights, and transfer of securities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the transfer of real estate, excluding income from the transfer of real estate by real estate businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the transfer of investment projects, the transfer of the right to participate in investment projects, and the transfer of the right to explore, exploit, and process minerals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the transfer, lease, or liquidation of assets, including securities, excluding real estate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from the right to use and own property, including income from intellectual property rights and technology transfer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from interest on deposits, interest on loans, and the sale of foreign currency, excluding income from credit activities of credit institutions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisions for expenses that are not used or not fully used and which the business does not account for as a reduction in deductible expenses; bad debts that were written off but are now recovered; liabilities with unidentified creditors; and business income from previous years that was overlooked but is now discovered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The difference between revenue from fines, compensation for breach of economic contracts, or bonuses for fulfilling contractual commitments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Donations and grants received, whether in cash or in kind.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Differences arising from the revaluation of assets in accordance with the law for capital contribution, transfer during mergers, consolidations, divisions, separations, changes in ownership, and changes in business type.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from business cooperation contracts; income from production and business activities abroad.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\"><\/span><b>Documentation proving the business&#039;s affiliated relationship qualifies for the application of tax rate 15%.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Documentation proving that a business has an affiliated relationship is eligible for the 15% tax rate, specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The spreadsheet shows the total revenue for the immediately preceding year, referencing each item in the Appendix to the business performance report attached to the submitted tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The diagram and list of related parties should clearly indicate each legal entity, the criteria for establishing the relationship, the ownership percentage, and be accompanied by supporting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue figures for related parties and source documents: financial statements, tax returns, and confirmation documents from related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal minutes of the meeting on applicable tax rates, signed by the legal representative and chief accountant, clearly stating the date of preparation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing documentation is required in cases where related-party transactions occur and are not exempt from preparation.<\/span><\/li>\n<\/ul>\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;\">Therefore, related-party enterprises will be subject to tax rate 15% when filing their 2026 tax returns if all related enterprises have revenue below 3 billion VND in 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For timely advice and support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/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\"><\/span><b>Frequently Asked Questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_doanh_thu_lam_can_cu_xac_dinh_nguong_03_ty_dong_gom_nhung_khoan_nao\"><\/span><b>What items are included in the total revenue used to determine the 3 billion VND threshold?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This includes total revenue from sales and services (excluding revenue deductions), revenue from financial activities, and other income as shown in the Appendix on business performance results attached to the corporate income tax return for the immediately preceding tax year.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trong_moi_quan_he_lien_ket_cong_ty_con_co_duoc_huong_thue_suat_15_khong\"><\/span><b>In a related-party relationship, is the subsidiary entitled to the 15% tax rate?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, if the parent company or its affiliated parties do not meet the revenue requirements under Clauses 2 and 3 of Article 11 of Decree 320\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_lien_ket_co_doanh_thu_30_ty_dong_thi_doanh_nghiep_duoc_huong_theo_muc_thue_suat_nao\"><\/span><b>If the affiliated company has revenue of 30 billion VND, what tax rate will the business be subject to?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">That affiliated entity falls under the group subject to tax rate 17% according to clause 3, so literally, the business still meets the conditions for applying the tax rate stipulated in clauses 2 and 3. However, for a file with a large tax value, it is advisable to request written clarification from the directly managing tax authority before filing.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_du_dieu_kien_huong_15_thi_co_duoc_ap_dung_17_khong\"><\/span><b>If I don&#039;t qualify for the 15% program, can I still apply for the 17% program?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, if the business is excluded under point c, clause 4, Article 11. This clause excludes both tax rates 15% and 17% simultaneously, the business reverts to applying the standard tax rate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_co_nam_truoc_lien_ke_thi_xac_dinh_the_nao\"><\/span><b>How do you determine the tax liability for a newly established business that has no prior business year?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is necessary to directly compare the remaining provisions of Clause 4, Article 11 of Decree 320\/2025\/ND-CP and the guidance documents of the tax authorities for newly established businesses or tax periods of less than 12 months, instead of arbitrarily converting based on the percentage of operating months.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi ph\u00e1t sinh ngay khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hai b\u1eadc thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo quy m\u00f4 doanh thu: 15% cho doanh nghi\u1ec7p c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5021","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=5021"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5021\/revisions"}],"predecessor-version":[{"id":5027,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5021\/revisions\/5027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5022"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}