{"id":5031,"date":"2026-08-28T14:12:09","date_gmt":"2026-08-28T07:12:09","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5031"},"modified":"2026-08-28T14:12:09","modified_gmt":"2026-08-28T07:12:09","slug":"the-nao-la-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/the-nao-la-giao-dich-lien-ket\/","title":{"rendered":"What constitutes a related-party transaction? A full definition according to Decree 255\/2026."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">What constitutes a related-party transaction is the first question any chief accountant or CFO must answer before undertaking any tax management obligations related to related businesses. From July 1, 2026, when <\/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;\"> Officially replacing the old legal framework and effective from the 2026 corporate income tax period, the scope of identifying related-party relationships is now clearly and more detailed. Incorrect identification can lead to consequences regarding declaration obligations, documentation, and the risk of tax assessment. This article systematically reviews the entire legal basis, 12 forms of related-party relationships, and the self-assessment process to help businesses proactively prepare for the tax settlement period.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\/the-nao-la-giao-dich-lien-ket\/#The_nao_la_giao_dich_lien_ket\" >What are related-party transactions?<\/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\/the-nao-la-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_thay_doi_cach_nhan_dien_giao_dich_lien_ket_ra_sao\" >How does Decree 255\/2026\/ND-CP change the way related-party transactions are identified?<\/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\/the-nao-la-giao-dich-lien-ket\/#The_nao_la_ben_co_quan_he_lien_ket_12_hinh_thuc_quan_he_lien_ket_theo_Dieu_5\" >What constitutes an affiliated party? Twelve forms of affiliated relationships according to Article 5.<\/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\/the-nao-la-giao-dich-lien-ket\/#Nhom_tieu_chi_ve_so_huu_von_gop\" >Criteria group regarding equity ownership<\/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\/the-nao-la-giao-dich-lien-ket\/#Nhom_tieu_chi_ve_bao_lanh_cho_vay_von_va_ngoai_le_voi_to_chuc_tin_dung_doc_lap\" >Criteria group regarding guarantees, loans, and exceptions for independent credit institutions.<\/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\/the-nao-la-giao-dich-lien-ket\/#Nhom_tieu_chi_ve_dieu_hanh_kiem_soat_nhan_su_va_quan_he_gia_dinh\" >Criteria group regarding personnel management, control, and family relationships.<\/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\/the-nao-la-giao-dich-lien-ket\/#Nhom_tieu_chi_dac_thu_ve_von_gop_vay_muon_voi_ca_nhan_dieu_hanh\" >Specific criteria regarding capital contributions and borrowing by individual managers.<\/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\/the-nao-la-giao-dich-lien-ket\/#Vi_du_thuc_te_nhan_dien_giao_dich_lien_ket_tai_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\" >A practical example of identifying related-party transactions in a foreign-invested enterprise.<\/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\/the-nao-la-giao-dich-lien-ket\/#Nghia_vu_ke_khai_va_ho_so_khi_doanh_nghiep_co_giao_dich_lien_ket\" >Declaration and documentation obligations when a business has related-party transactions.<\/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\/the-nao-la-giao-dich-lien-ket\/#Truong_hop_duoc_mien_ke_khai_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Cases where declaration and documentation for determining transfer pricing are waived.<\/a><\/li><\/ul><\/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\/the-nao-la-giao-dich-lien-ket\/#5_sai_lam_pho_bien_khi_xac_dinh_the_nao_la_giao_dich_lien_ket\" >5 common mistakes when defining what constitutes a related party transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/the-nao-la-giao-dich-lien-ket\/#Checklist_nhan_dien_giao_dich_lien_ket_truoc_ky_quyet_toan_thue_2026\" >Checklist for identifying related-party transactions before the 2026 tax filing period.<\/a><\/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\/the-nao-la-giao-dich-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/the-nao-la-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/the-nao-la-giao-dich-lien-ket\/#Giai_dap_thac_mac_the_la_giao_dich_lien_ket\" >Answering the question: What is a linked transaction?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/the-nao-la-giao-dich-lien-ket\/#The_nao_la_giao_dich_lien_ket_theo_quy_dinh_moi_nhat\" >What constitutes a related-party transaction according to the latest regulations?<\/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\/the-nao-la-giao-dich-lien-ket\/#Doanh_nghiep_vay_von_ngan_hang_thuong_mai_co_phai_la_giao_dich_lien_ket_khong\" >Is a business borrowing from a commercial bank considered a related-party transaction?<\/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\/the-nao-la-giao-dich-lien-ket\/#Giao_dich_vay_muon_giua_doanh_nghiep_va_ca_nhan_dieu_hanh_co_phai_la_giao_dich_lien_ket_khong\" >Are loan transactions between businesses and individual executives considered related-party transactions?<\/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\/the-nao-la-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_duoc_mien_lap_ho_so_khong\" >Can a business with related-party transactions but low revenue be exempt from filing related-party transaction records?<\/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\/the-nao-la-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\" >From which tax period does Decree 255\/2026\/ND-CP apply?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket\"><\/span><b>What are related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Affiliate transactions<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> These include transactions involving the buying, selling, exchanging, leasing, lending, and transferring of goods, assets, and services; loan and lending transactions; financial services; and agreements for the shared use of resources such as capital, labor, and expenses, carried out between related parties, excluding transactions subject to state price regulation under the law on pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, answering this question correctly is not simply a matter of answering it; it&#039;s the first step that determines the entire chain of obligations that follow, from declaring related-party relationships and preparing documentation for determining transfer pricing, to applying the 30% EBITDA interest expense limit. An incorrect answer at this stage will lead to discrepancies in all subsequent steps.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_doi_cach_nhan_dien_giao_dich_lien_ket_ra_sao\"><\/span><b>How does Decree 255\/2026\/ND-CP change the way related-party transactions are identified?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5035\" aria-describedby=\"caption-attachment-5035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5035\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh 255 thay \u0111\u1ed5i c\u00e1ch nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft ra sao\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-Nghi-dinh-255-thay-doi-cach-nhan-dien-giao-dich-lien-ket-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5035\" class=\"wp-caption-text\">What constitutes a related-party transaction, and how does Decree 255 change the way related-party transactions are identified?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP on tax management for related-party transactions of enterprises with related-party relationships was issued by the Government on June 30, 2026, effective from July 1, 2026, and applicable from the corporate income tax period of 2026, replacing Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Key points to note:<\/b><span style=\"font-weight: 400;\"> The framework of 12 forms of affiliated relationships in Article 5 has been rephrased in more detail, adding specific criteria regarding loan ratios, shareholding ratios, and conditional exceptions for independent credit institutions.<\/span><\/p>\n<blockquote><p><b>Reference:<\/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=\"The_nao_la_ben_co_quan_he_lien_ket_12_hinh_thuc_quan_he_lien_ket_theo_Dieu_5\"><\/span><b>What constitutes an affiliated party? Twelve forms of affiliated relationships according to Article 5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5034\" aria-describedby=\"caption-attachment-5034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5034\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1ebf n\u00e0o l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-the-nao-la-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5034\" class=\"wp-caption-text\">What are related-party transactions and what are related parties?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Answering the question of what constitutes a related-party transaction is inseparable from answering the second question: what constitutes a related party? Article 5 of Decree 255\/2026\/ND-CP lists 12 forms, from point a to point m, each reflecting a way in which one party can influence, control, or share economic benefits with another party.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_so_huu_von_gop\"><\/span><b>Criteria group regarding equity ownership<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The criteria for equity ownership are as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An enterprise directly or indirectly holds at least 25% of the equity of the owner of the other enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Both businesses have at least 25% of owner&#039;s equity held directly or indirectly by a third party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One business is the largest shareholder in terms of owner&#039;s equity and directly or indirectly holds at least 10% of the total shares of the other business.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These three criteria cover most cases involving parent-subsidiary companies, companies within the same group, or businesses with controlling shareholders. The 25% and 10% thresholds are quantitative benchmarks that should be immediately referenced whenever a business undergoes any changes in its shareholder structure.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_bao_lanh_cho_vay_von_va_ngoai_le_voi_to_chuc_tin_dung_doc_lap\"><\/span><b>Criteria group regarding guarantees, loans, and exceptions for independent credit institutions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An entity that guarantees or lends capital to another entity in any form (including third-party loans secured by the financial resources of an affiliated entity) is considered an affiliated entity if the total outstanding debt of the borrowing entity to the lending or guaranteeing entity is at least equal to 25% of the owner&#039;s equity of the borrowing entity and exceeds 50% of the total outstanding debt of all medium and long-term liabilities of the borrowing entity.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most often confusing criterion, as businesses easily assume that &quot;bank loans are independent transactions.&quot; In reality, the Decree stipulates three conditional exceptions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The guarantor or lender is a credit institution as defined by the Law on Credit Institutions, which does not directly or indirectly participate in the management, control, capital contribution, or investment in the borrowing enterprise or the guaranteed enterprise according to other criteria of Article 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The guarantor or lender is a credit institution, and the borrowing or guaranteed enterprise is not under the same management, control, capital contribution, or investment of another party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The creditor\/guarantor is a state-owned organization with charter capital of 100% whose function is to buy, sell, and process debt, but does not participate in the management, control, or capital contribution of the debtor&#039;s enterprise.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, the exception for credit institutions is a conditional exception, not a default one. Businesses need documentation proving that the lending bank is not involved in management, control, or capital contribution; they cannot simply assume otherwise.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_dieu_hanh_kiem_soat_nhan_su_va_quan_he_gia_dinh\"><\/span><b>Criteria group regarding personnel management, control, and family relationships.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An enterprise may appoint a member of the executive board or control of another enterprise, provided that the number of appointed members exceeds 50% of the total number of executive board members of the second enterprise, or that a appointed member has the authority to decide on the financial policy and business operations of the second enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two companies may have more than one 50% board member, or both may have a board member with the authority to make decisions on financial or operational policies, appointed by a third party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Two businesses are managed or controlled in terms of personnel, finance, and business operations by individuals with family relationships (spouses; parents and children; grandparents and grandchildren; siblings; aunts, uncles, and nieces\/nephews, as specified in the Decree).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The two businesses have a head office and permanent establishment relationship, or both are permanent establishments of a foreign organization or individual.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are controlled by an individual through that individual&#039;s capital contribution to the business or direct involvement in its management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other cases involve situations where one business (including independently accounting branches) is subject to the de facto management, control, and decision-making power over the business operations of another business.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This set of criteria shows that the relationship extends beyond just the percentage of equity ownership to encompass actual managerial power, even in the absence of any direct equity ownership relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_dac_thu_ve_von_gop_vay_muon_voi_ca_nhan_dieu_hanh\"><\/span><b>Specific criteria regarding capital contributions and borrowing by individual managers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that have transactions involving the transfer or acquisition of at least 25% of owner&#039;s capital contributions during the tax period; or borrowing, lending, or lending at least 10% of owner&#039;s capital contributions at the time of the transaction with individuals managing or controlling the business or with individuals related to the family as specified in point g.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit institutions with their subsidiaries, controlling companies, or affiliated companies as defined by the Law on Credit Institutions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Points to note<\/b><span style=\"font-weight: 400;\">Because this is the only criterion associated with <\/span><b>transactions occurring during the period<\/b><span style=\"font-weight: 400;\">, rather than a stable ownership structure. A loan or borrowing that is not large in absolute value, but reaches a ratio of 10% of the owner&#039;s equity at the time of occurrence, between the business and the individual operator, is sufficient to create an affiliated relationship for that tax period, even if the two parties had no prior ownership relationship.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_nhan_dien_giao_dich_lien_ket_tai_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\"><\/span><b>A practical example of identifying related-party transactions in a foreign-invested enterprise.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Company B (100%, foreign-owned, engaged in processing activities) has the following relationships in the 2026 tax period:<\/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>Customers<\/b><\/td>\n<td style=\"text-align: center;\"><b>The nature of the relationship<\/b><\/td>\n<td style=\"text-align: center;\"><b>Rate\/Condition<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Overseas parent company\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Direct equity ownership\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">100% capital contribution<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Domestic commercial banks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Working capital loans<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not involved in the management or control of Company B.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mr. Nguyen Van X - General Director of Company B\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Borrowing money from individuals to supplement short-term working capital.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The loan amount is equal to 12% of the owner&#039;s equity at the time of borrowing.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Analysis:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>With the parent company:<\/b><span style=\"font-weight: 400;\"> The related party relationship is established immediately under point a, clause 2, Article 5, because the ownership ratio of 100% far exceeds the threshold of 25%. All buying and selling transactions, fee payments, and loans between the two parties are considered related party transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For commercial bank A:<\/b><span style=\"font-weight: 400;\"> If the bank does not participate in the management, control, capital contribution, or investment in Company B, this loan... <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> This creates a related-party relationship, regardless of the loan amount, provided that Company B has supporting documentation (bank confirmation, credit agreement without management control clauses).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regarding Mr. Nguyen Van X:<\/b><span style=\"font-weight: 400;\"> The loan amounted to 12% of owner&#039;s equity., <\/span><b>Exceeding the threshold of 10%<\/b><span style=\"font-weight: 400;\"> As stipulated in point l, clause 2, Article 5, since Mr. X is the General Director and the individual managing the business, this loan transaction creates a related-party relationship specifically for that tax period, even though the two parties had no prior financial transactions.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_va_ho_so_khi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Declaration and documentation obligations when a business has related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5033\" aria-describedby=\"caption-attachment-5033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5033\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/The-nao-la-giao-dich-lien-ket-va-nghia-vu-ke-khai-khi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5033\" class=\"wp-caption-text\">What are related-party transactions and the reporting obligations when a business has related-party transactions?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Once an affiliated party has been identified under Article 5, the enterprise has the obligations under Article 18 of Decree 255\/2026\/ND-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare information on related party relationships and related party transactions according to Appendix I, submitted together with the Corporate Income Tax Return, in which Section I requires clearly stating the name of the related party, country, tax code and the form of related party relationship corresponding to each point a to m of Article 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare, maintain, and provide Transfer Pricing Documentation, including Country Documentation, Global Documentation (if applicable), and Country-by-Country Reports (if the ultimate parent company or part of a multinational corporation with revenue exceeding \u20ac750 million).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demonstrate that the analysis, comparison, and selection of the transfer pricing method applied do not reduce the corporate income tax liability payable in Vietnam.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_mien_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Cases where declaration and documentation for determining transfer pricing are waived.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 20 of Decree 255\/2026\/ND-CP, not all businesses with related-party transactions are required to prepare complete documentation:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Completely exempt from declaration and documentation requirements:<\/b><span style=\"font-weight: 400;\"> When a business only has transactions with related parties that are subject to corporate income tax in Vietnam, the same tax rate applies, and neither party is entitled to tax incentives during the period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>No need to file a report (but you still have to declare):<\/b><span style=\"font-weight: 400;\"> When total revenue for the tax period is below VND 50 billion and total value of related-party transactions is below VND 30 billion; or the enterprise has signed an Advance Pricing Agreement (APA); or the enterprise does not generate revenue or expenses from the exploitation of intangible assets, has revenue below VND 500 billion and achieves a minimum net profit margin according to the sector (distribution from VND 5%, manufacturing from VND 10%, processing from VND 15%).<\/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\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\">Exemptions under Decree 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Even though exempt from filing, businesses must still correctly determine whether or not there are related-party transactions in order to apply the regulations on the threshold for deductible interest expenses as stipulated in Clause 3, Article 16 of Decree 255\/2026\/ND-CP. Exemption from the filing requirement does not mean exemption from the obligation to declare Appendix I.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_pho_bien_khi_xac_dinh_the_nao_la_giao_dich_lien_ket\"><\/span><b>5 common mistakes when defining what constitutes a related party transaction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Firstly, only direct ownership is reviewed, excluding indirect ownership. Points a and b of Article 5 clearly stipulate that the 25% ratio is calculated including both direct and indirect ownership, through multiple layers of intermediary companies.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Secondly, by default, all bank loans are considered independent transactions. The exception for credit institutions is a conditional exception, requiring documentation proving that the bank does not participate in management, control, or capital contribution.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Third, loans and borrowings from individuals managing the company and their relatives are often overlooked. These are irregular transactions that are easily forgotten during year-end reviews, while the 10% capital contribution threshold is quite low compared to actual business operations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fourth, confusion between &quot;having a related party relationship&quot; and &quot;having related party transactions&quot;. A business whose parent company owns 100% capital but does not have any purchase, sale, or borrowing transactions with the parent company during the period still has a structural related party relationship, but does not incur the obligation to apply the related party pricing regulations for that period if there are no actual transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Fifth, it is argued that exemption from filing means exemption from all obligations related to related-party transactions. Businesses exempt from filing under Article 20 are still required to declare Appendix I and are still subject to the provisions of Clause 3, Article 16 regarding the threshold for interest expense deductions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid unfortunate risks that could lead to penalties, back taxes, and even tax assessments for businesses, proactively seeking advice is essential. <\/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;\"> We rely on specialized, experienced units like MAN \u2013 Master Accountant Network to ensure compliance with legal regulations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_nhan_dien_giao_dich_lien_ket_truoc_ky_quyet_toan_thue_2026\"><\/span><b>Checklist for identifying related-party transactions before the 2026 tax filing period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before closing the books for the 2026 tax year, quickly check the following six items:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Draw a diagram of direct and indirect capital ownership, comparing the thresholds of 25% and 10% at points a, b, and c of Article 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all loans and guarantees and determine the ratio to equity and to total medium- and long-term debt in accordance with point d of Article 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There must be documentation proving (if applicable) that the lender is an independent credit institution not involved in the management or control of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review leadership personnel and family relationships according to points d, e, and g of Article 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all loan, borrowing, and capital contribution transfer transactions arising during the period with the managing individual as per point l of Article 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly identify the cases where businesses are exempt from declaration and documentation requirements under Article 20, and record the grounds for exemption in writing.<\/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;\">What constitutes a related-party transaction is no longer a question that can be answered subjectively or based on experience, as Decree 255\/2026\/ND-CP systematizes the definition in Article 4 and expands and clarifies 12 forms of related-party relationships in Article 5, ranging from capital ownership, loan guarantees, personnel management, to borrowing and lending transactions with individuals managing businesses.<\/span><\/p>\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;\">Related-party transactions only arise when there is a related-party relationship that meets one of the 12 criteria of Article 5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The exception for independent credit institutions is a conditional exception;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation is required; it cannot be assumed that the transaction is genuine. Even if exempted from preparing documentation for price determination, businesses must still accurately determine whether or not related-party transactions exist in order to apply the relevant regulations correctly.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is still unsure about identifying related parties, classifying transactions, or preparing Appendix I for the 2026 tax year, MAN \u2013 Master Accountant Network&#039;s team of related party transaction experts is ready to review it with your business before the books are closed. Identifying them correctly from the start is always easier than having to explain them after an audit.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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=\"Giai_dap_thac_mac_the_la_giao_dich_lien_ket\"><\/span><b>Answering the question: What is a linked transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket_theo_quy_dinh_moi_nhat\"><\/span><b>What constitutes a related-party transaction according to the latest regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Related-party transactions include the purchase, sale, exchange, lease, rental, borrowing, lending, transfer, and assignment of goods and services; borrowing, lending, financial services, and financial guarantees; transactions involving tangible and intangible assets; and agreements for the shared use of resources between related parties, excluding transactions subject to state price regulation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_thuong_mai_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Is a business borrowing from a commercial bank considered a related-party transaction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, if the lending institution does not directly or indirectly participate in the management, control, capital contribution, or investment in the borrowing or guaranteed enterprise. Conversely, if the loan simultaneously reaches the threshold of 25% of owner&#039;s equity and over 50% of total medium- and long-term debt in the context of other control factors, the enterprise falls within the scope of application.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_vay_muon_giua_doanh_nghiep_va_ca_nhan_dieu_hanh_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Are loan transactions between businesses and individual executives considered related-party transactions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, if the loan, borrowing, or lending amounts to at least 10% of the owner&#039;s equity at the time the transaction occurs during the tax period, with the individual managing or controlling the business or a relative of that individual within the scope of the family relationship as stipulated.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_nhung_doanh_thu_nho_co_duoc_mien_lap_ho_so_khong\"><\/span><b>Can a business with related-party transactions but low revenue be exempt from filing related-party transaction records?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. Businesses with related-party transactions but with total revenue in the period under VND 50 billion and total value of related-party transactions under VND 30 billion are exempt from preparing a Transfer Pricing Documentation File, but must still declare all transactions fully according to Appendix I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\"><\/span><b>From which tax period does Decree 255\/2026\/ND-CP apply?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Decree takes effect from July 1, 2026 and applies from the corporate income tax period of 2026, replacing Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edfng hay CFO n\u00e0o c\u0169ng ph\u1ea3i tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o b\u1ea5t k\u1ef3 ngh\u0129a v\u1ee5 n\u00e0o li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, khi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5031","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\/5031","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=5031"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5031\/revisions"}],"predecessor-version":[{"id":5036,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5031\/revisions\/5036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5032"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}