{"id":5041,"date":"2026-08-29T15:16:43","date_gmt":"2026-08-29T08:16:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5041"},"modified":"2026-08-29T15:16:43","modified_gmt":"2026-08-29T08:16:43","slug":"tim-hieu-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/","title":{"rendered":"Learn about related-party transactions according to Decree 255\/2026\/ND-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Learn about <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket\/\">affiliate transactions<\/a><\/span><\/strong> This is the first step that any chief accountant, CFO, or business owner needs to complete before entering the corporate income tax season, especially 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 replace <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and Decree 20\/2025\/ND-CP effective from July 1, 2026. Many businesses still believe they &quot;have no related-party transactions&quot; simply because they don&#039;t have a parent company abroad, while in reality, a loan from a shareholder, a lease agreement with a company run by a relative, or a loan guarantee relationship is enough to bring the business under the scrutiny of the tax authorities. This article systematizes the entire concept, legal basis, and compliance obligations, helping businesses understand related-party transactions fully and accurately before preparing their tax returns.<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_nao_cung_can_tim_hieu_ve_giao_dich_lien_ket_truoc_ky_quyet_toan_2026\" >Why do all businesses need to understand related-party transactions before 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\/tim-hieu-ve-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\" >Decree 255\/2026\/ND-CP replaces the old legal framework from July 1, 2026.<\/a><\/li><\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi_Dinh_nghia_theo_Dieu_4_Nghi_dinh_2552026ND-CP\" >What are related-party transactions? Definition according to Article 4 of Decree 255\/2026\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Truong_hop_khong_thuoc_pham_vi_giao_dich_lien_ket\" >Cases not within the scope of related-party transactions.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Nhan_dien_cac_ben_co_quan_he_lien_ket_theo_Dieu_5_Nghi_dinh_2552026ND-CP\" >Identify related parties according to Article 5 of Decree 255\/2026\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Nhom_1_Moi_quan_he_lien_ket_qua_so_huu_von_gop\" >Group 1: Relationships based on ownership of capital contributions<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Nhom_2_Lien_ket_qua_bao_lanh_cho_vay_von\" >Group 2: Links through guarantees and loans<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Nhom_3_Lien_ket_qua_quyen_quan_ly_dieu_hanh_kiem_soat\" >Group 3: Links through management, administration, and control.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Nhom_4_Lien_ket_qua_quan_he_nhan_than_trong_gia_dinh\" >Group 4: Connections through family relationships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Nhom_5_Cac_hinh_thuc_lien_ket_dac_thu_khac\" >Group 5: Other Specific Forms of Linkage<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Bang_tom_tat_nhanh_12_hinh_thuc_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >A quick summary of 12 forms of association relationships according to Decree 255\/2026\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Nguyen_tac_giao_dich_doc_lap_Kim_chi_nam_khi_tim_hieu_ve_giao_dich_lien_ket\" >The Independent Transaction Principle: A Guiding Principle When Understanding Related-Party Transactions<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Tong_quan_3_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\" >Overview of 3 methods for determining transfer pricing.<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Phuong_phap_so_sanh_gia_giao_dich_doc_lap\" >Independent transaction price comparison method<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Phuong_phap_so_sanh_ty_suat_loi_nhuan\" >Profitability comparison method<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Phuong_phap_phan_bo_loi_nhuan_giua_cac_ben_lien_ket\" >Methods for allocating profits among affiliated parties.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Ho_so_va_nghia_vu_ke_khai_giao_dich_lien_ket_doanh_nghiep_can_chuan_bi\" >Documents and obligations required for declaring related-party transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-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><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Mien_ke_khai_Muc_III_IV_va_mien_lap_ho_so_hoan_toan\" >Sections III and IV are exempt from declaration and all documentation is waived.<\/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\/tim-hieu-ve-giao-dich-lien-ket\/#Mien_lap_ho_so_nhung_van_phai_ke_khai_day_du\" >No need to file a report, but you still have to provide complete information.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-giao-dich-lien-ket\/#Diem_giao_thoa_can_luu_y_Giao_dich_lien_ket_va_nguong_khong_che_chi_phi_lai_vay_30_EBITDA\" >Key intersection points to note: Related party transactions and interest expense cap thresholds 30% EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tim-hieu-ve-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nao_cung_can_tim_hieu_ve_giao_dich_lien_ket_truoc_ky_quyet_toan_2026\"><\/span><b>Why do all businesses need to understand related-party transactions before the 2026 tax year?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding related-party transactions is no longer a concern exclusive to multinational corporations. With the expanded and clearer definition of related-party relationships in Decree 255\/2026\/ND-CP, a significant number of domestic businesses, including family businesses and SMEs with shareholder loans, are now potentially subject to declaration requirements.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_thay_the_khung_phap_ly_cu_tu_0172026\"><\/span><b>Decree 255\/2026\/ND-CP replaces the old legal framework from July 1, 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP, issued by the Government on June 30, 2026, regulates tax management for related-party transactions of enterprises with related-party relationships. It takes effect from July 1, 2026, and applies from the corporate income tax period of 2026, simultaneously replacing Decree 132\/2020\/ND-CP and Decree 20\/2025\/ND-CP. This document is issued on the basis of...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;orggroupid=1\" rel=\"nofollow noopener\" target=\"_blank\"> Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and the Corporate Income Tax Law No. 67\/2025\/QH15 \u2013 two new laws that came into effect simultaneously, requiring the entire system of terminology and legal basis regarding related-party transactions to be updated.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most important point for businesses to consider when understanding related-party transactions during this transitional period, as well as identifying related-party criteria in Article 5, is the more detailed wording, especially in the loan-guarantee and operating relationship groups. This makes a thorough review of the entire ownership structure and internal contracts mandatory rather than optional.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_Dinh_nghia_theo_Dieu_4_Nghi_dinh_2552026ND-CP\"><\/span><b>What are related-party transactions? Definition according to Article 4 of Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5043\" aria-describedby=\"caption-attachment-5043\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5043\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-theo-Dieu-4-Nghi-dinh-255.jpg\" alt=\"T\u00ecm hi\u1ec3u giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-theo-Dieu-4-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-theo-Dieu-4-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-theo-Dieu-4-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-theo-Dieu-4-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-theo-Dieu-4-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5043\" class=\"wp-caption-text\">Learn about related-party transactions according to Article 4 of Decree 255.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Article 4 of Decree 255\/2026\/ND-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Related-party transactions are transactions involving the purchase, sale, exchange, lease, rental, borrowing, lending, transfer, and assignment of goods; provision of services; borrowing, lending, financial services, financial guarantees, and other financial instruments; the purchase, sale, exchange, lease, rental, borrowing, lending, transfer, and assignment of tangible and intangible assets; and agreements for the purchase, sale, and shared use of resources such as assets, capital, labor, and cost sharing between related parties.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In short, when understanding related-party transactions, businesses need to visualize four main types of transactions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Trading in goods and services<\/b><span style=\"font-weight: 400;\">Buying, selling, exchanging, renting, borrowing, or transferring goods or providing services between related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial transactions<\/b><span style=\"font-weight: 400;\">Borrowing, lending, financial services, financial guarantees, and other financial instruments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Transactions involving tangible and intangible assets.<\/b><span style=\"font-weight: 400;\">From machinery and equipment to copyrights, trademarks, and trade secrets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Shared resource utilization agreement<\/b><span style=\"font-weight: 400;\">Sharing assets, capital, labor, or expenses between affiliated parties.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_thuoc_pham_vi_giao_dich_lien_ket\"><\/span><b>Cases not within the scope of related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excluding business transactions involving goods and services subject to state price regulation, which are governed by the law on pricing. This is a point easily overlooked when businesses conduct self-assessments; not every transaction between two related parties is automatically considered a related-party transaction under this Decree if the price is already regulated by the State.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_ben_co_quan_he_lien_ket_theo_Dieu_5_Nghi_dinh_2552026ND-CP\"><\/span><b>Identify related parties according to Article 5 of Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5044\" aria-describedby=\"caption-attachment-5044\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5044\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nhan-dien-cac-ben-lien-ket.jpg\" alt=\"T\u00ecm hi\u1ec3u giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eadn di\u1ec7n c\u00e1c b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nhan-dien-cac-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nhan-dien-cac-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nhan-dien-cac-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nhan-dien-cac-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nhan-dien-cac-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5044\" class=\"wp-caption-text\">Learn about related party transactions and identify related parties.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 2, Article 5 of Decree 255\/2026\/ND-CP, two enterprises (or one enterprise with another individual or organization) are considered to have an affiliated relationship if they fall under one of the following 12 cases.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Moi_quan_he_lien_ket_qua_so_huu_von_gop\"><\/span><b>Group 1: Relationships based on ownership of capital contributions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, what does this Group 1 regulation stipulate?<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(1) An enterprise directly or indirectly holds at least 25% of the owner&#039;s capital contribution of the other enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(2) Both businesses have at least 25% 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;\">(3) An enterprise is the largest shareholder in terms of owner&#039;s equity and holds directly or indirectly at least 10% of the total shares of the other enterprise.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Lien_ket_qua_bao_lanh_cho_vay_von\"><\/span><b>Group 2: Links through guarantees and loans<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>(4)<\/b><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 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<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> The provisions in form (4) do not apply in the following three cases, mainly related to credit institutions:<\/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 an economic organization operating under the Law on Credit Institutions No. 32\/2024\/QH15 (amended and supplemented by Law No. 96\/2025\/QH15), which does not directly or indirectly participate in managing, controlling, contributing capital, or investing in the borrowing enterprise or the guaranteed enterprise in the forms (1), (3), (5), (6), (7), (8), (10), (11) and (12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The guarantor or lender is an economic organization operating under the Law on Credit Institutions mentioned above, and the borrowing or guaranteed enterprise is not directly or indirectly under the management, control, capital contribution, or investment of another party in the forms (2), (6) and (9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creditors and guarantors are organizations owned by the State with charter capital 100% that have the function of buying, selling, and handling debts, and do not directly or indirectly participate in managing, controlling, contributing capital, or investing in debtor enterprises or guaranteed enterprises in the form of (1) and (3).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Lien_ket_qua_quyen_quan_ly_dieu_hanh_kiem_soat\"><\/span><b>Group 3: Links through management, administration, and control.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically in group 3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(5)<\/b><span style=\"font-weight: 400;\"> An enterprise may appoint members to the executive or controlling board of another enterprise, provided that the number of members appointed by the first enterprise exceeds 50% of the total number of executive or controlling board members of the second enterprise; or that a member appointed by the first enterprise has the authority to decide on the financial or operational policies of the second enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(6)<\/b><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\"><b>(9)<\/b><span style=\"font-weight: 400;\"> Businesses are controlled by an individual through that individual&#039;s capital contribution to the business, or through direct participation in the business&#039;s management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(10)<\/b><span style=\"font-weight: 400;\"> Other cases in which an enterprise (including an independent accounting branch that declares and pays corporate income tax) is subject to the actual management, control, and decision-making on the production and business activities of the other enterprise.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Lien_ket_qua_quan_he_nhan_than_trong_gia_dinh\"><\/span><b>Group 4: Connections through family relationships<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>(7)<\/b><span style=\"font-weight: 400;\"> Two businesses are managed or controlled in terms of personnel, finance, and business operations by individuals who have one of the following relationships: spouse; biological parents, adoptive parents, stepfather, stepmother, parents-in-law; biological children, adopted children, stepchildren of the spouse, daughter-in-law, son-in-law; siblings with the same parents, half-siblings, half-siblings; brother-in-law, sister-in-law, daughter-in-law; paternal grandparents; grandchildren; aunts, uncles, and nieces\/nephews.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Please note:<\/b><span style=\"font-weight: 400;\"> This is a point that many family businesses and businesses with many relatives involved in management need to pay special attention to. Two companies managed and controlled jointly by spouses, siblings, or aunts and uncles in terms of personnel and finances can be considered affiliated, even without any capital contribution.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_5_Cac_hinh_thuc_lien_ket_dac_thu_khac\"><\/span><b>Group 5: Other Specific Forms of Linkage<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>(8)<\/b><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><\/p>\n<p style=\"text-align: justify;\"><b>(11)<\/b><span style=\"font-weight: 400;\"> Businesses that have transactions involving the transfer or receipt of capital contributions of at least 25% of the owner&#039;s capital contribution of the business in the tax period; or borrowing, lending, borrowing, or lending of at least 10% of the owner&#039;s capital contribution at the time of the transaction in the tax period with individuals managing or controlling the business, or with individuals belonging to one of the personal relationships mentioned in form (7).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>(12)<\/b><span style=\"font-weight: 400;\"> Credit institutions with their subsidiaries, controlling companies, or affiliated companies as stipulated in the Law on Credit Institutions No. 32\/2024\/QH15 (amended and supplemented by Law No. 96\/2025\/QH15).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It can be seen that form (11) is a noteworthy new point, because it does not determine the related relationship based on ownership or regular management, but based on the transactions occurring in the tax period. In other words, as long as in a tax period, the enterprise has capital transfer or loan-lending transactions reaching the prescribed threshold with the managing individual or their relatives, the related relationship is established for that tax period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_nhanh_12_hinh_thuc_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>A quick summary of 12 forms of association relationships according to Decree 255\/2026\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For easy reference, below is a summary table of the thresholds and application conditions for each method analyzed above.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of 12 forms of forming linkage relationships according to Decree 255\/2026\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><b>Form<\/b><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><b>Terms and conditions apply<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Direct\/Indirect ownership\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">From 25% capital contribution\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Both have third-party ownership.<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">Each side contributes 25% of capital.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Shareholders<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">\u2265 10% total number of shares\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Guarantees, loans \u2013 lending<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">Outstanding debt \u2265 25% contributed capital and &gt; 50% total outstanding medium and long-term debt\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Appointing a leadership member\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">More than 50% members or those with policy decision-making authority\u00a0\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Both are subject to personnel appointments from a third party.\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">Over 50% Joint Leadership Team<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Family relationships\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">Jointly manage and control personnel and finances.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Head office, permanent establishment<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">Same organization, foreign individual\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Controlled by an individual\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">Through capital contribution or direct management.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Branch<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">This includes independently accounting branches.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Capital transfer and lending transactions.\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">From 25% capital transfer or from 10% borrowing or lending during the period<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 6.01202%;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center; width: 37.5752%;\"><span style=\"font-weight: 400;\">Credit institutions<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">According to the Law on Credit Institutions No. 32\/2024\/QH15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giao_dich_doc_lap_Kim_chi_nam_khi_tim_hieu_ve_giao_dich_lien_ket\"><\/span><b>The Independent Transaction Principle: A Guiding Principle When Understanding Related-Party Transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire regulatory system regarding related-party transactions revolves around a fundamental principle in Article 3 of Decree 255\/2026\/ND-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Taxpayers with related-party transactions must exclude factors that reduce tax liability due to the influence or impact of the related-party relationship, in order to declare and determine tax liability for related-party transactions equivalent to independent transactions under the same conditions.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is known as the Arm&#039;s Length Principle, the theoretical foundation for all pricing methods discussed later.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Simultaneously, the tax authorities manage and inspect the related-party transaction prices of taxpayers according to the risk management principles and tax inspection principles stipulated in the Law on Tax Administration No. 108\/2025\/QH15.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_3_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Overview of 3 methods for determining transfer pricing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After identifying the related party and the related-party transaction, the next step in understanding related-party transactions is choosing the right pricing method and tools to demonstrate that the related-party transaction price complies with the arm&#039;s length principle.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap\"><\/span><b>Independent transaction price comparison method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies when a business engages in transactions involving goods, tangible assets, or services that are readily available on the market or whose prices are publicly listed on exchanges, including transactions for royalty payments and interest payments. The related-party transaction price is adjusted according to the price of the comparable independent transaction or within a standard independent transaction value range.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan\"><\/span><b>Profitability comparison method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It comprises three sub-techniques: the resale price method (comparing gross profit margin to revenue, for distribution businesses that do not own intangible assets), the cost-plus method (comparing gross profit margin to cost of goods sold, for contract manufacturing businesses), and the net profit margin comparison method (applied when there is insufficient data to use the above two methods).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_bo_loi_nhuan_giua_cac_ben_lien_ket\"><\/span><b>Methods for allocating profits among affiliated parties.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies to specific, integrated, and closed-loop transactions within a group, such as new product development, exploitation of proprietary intangible assets, and digital economy transactions, where there is no basis for determining individual prices between related parties. The adjusted profit of the enterprise is calculated as the sum of basic profit (determined using the profit margin method) plus excess profit (allocated based on revenue, expenses, assets, or human resources contributions).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_va_nghia_vu_ke_khai_giao_dich_lien_ket_doanh_nghiep_can_chuan_bi\"><\/span><b>Documents and obligations required for declaring related-party transactions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5045\" aria-describedby=\"caption-attachment-5045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5045\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nghia-vu-ke-khai-doanh-nghiep-can-chuan-bi.jpg\" alt=\"T\u00ecm hi\u1ec3u giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nghia-vu-ke-khai-doanh-nghiep-can-chuan-bi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nghia-vu-ke-khai-doanh-nghiep-can-chuan-bi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nghia-vu-ke-khai-doanh-nghiep-can-chuan-bi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nghia-vu-ke-khai-doanh-nghiep-can-chuan-bi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Tim-hieu-giao-dich-lien-ket-va-nghia-vu-ke-khai-doanh-nghiep-can-chuan-bi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5045\" class=\"wp-caption-text\">Learn about related-party transactions and the reporting obligations your business needs to prepare.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 18 of Decree 255\/2026\/ND-CP, enterprises are obligated to declare information on related-party relationships and related-party transactions according to Appendix I, submitting it along with the corporate income tax return. In addition, enterprises must prepare, maintain, and provide documentation on the determination of related-party transaction prices, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information on related party relationships and related-party transactions is provided in Appendix I.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local File: Information on related-party transactions, pricing policies, and methods used by the company in Vietnam, as per Appendix II.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File: Information on the business operations, pricing policies, and revenue distribution of the entire multinational corporation, as per Appendix III.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Country-by-Country Report (CbCR) of the ultimate parent company (if required under Article 19), as per Appendix IV.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Please note the deadlines for filing and submitting documents:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare the related-party transaction declaration form according to Appendix I, Appendix II, and Appendix III and submit it together with the corporate income tax return, no later than the last day of the third month from the end of the fiscal year (usually March 31).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The creation, maintenance, and provision of Transfer Pricing Documentation (National Documentation, Global Documentation) must be complete and timely as required by the tax authorities during an audit, or no later than 30 days (with a maximum extension of 15 days) during the pre-audit consultation process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the Country-by-Country Report, the deadline for submission is within 12 months of the end of the fiscal year of the ultimate parent company, if applicable. Notification of the entity required to submit the Country-by-Country Report must be submitted no later than the end of the fiscal year of the ultimate parent company for the reporting year.<\/span><\/li>\n<\/ul>\n<h2 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><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Not all businesses with related-party transactions are required to prepare complete documentation. Article 20 of Decree 255\/2026\/ND-CP stipulates three groups of cases:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_ke_khai_Muc_III_IV_va_mien_lap_ho_so_hoan_toan\"><\/span><b>Sections III and IV are exempt from declaration and all documentation is waived.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses that only conduct transactions with related parties that are subject to corporate income tax in Vietnam, applying the same tax rate, and where no party enjoys tax incentives during the tax period (still must declare the grounds for exemption as specified in Sections I and II).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_nhung_van_phai_ke_khai_day_du\"><\/span><b>No need to file a report, but you still have to provide complete information.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This applies to three cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total revenue during the period was less than VND 50 billion and total value of related-party transactions was less than VND 30 billion;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company has signed an Advance Pricing Agreement (APA) and submitted annual reports as required;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses that do not generate revenue or expenses from the exploitation of intangible assets, have revenue below VND 500 billion, and apply the minimum net profit margin according to the industry (distribution from VND 5%, manufacturing from VND 10%, processing from VND 15%).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Even if exempt from declaration or documentation under the two groups above, the determination of total deductible interest expense when calculating corporate income tax must still be carried out according to Clause 3, Article 16, meaning that the limit on deductible interest expense cannot be applied under these documentation exemption conditions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_giao_thoa_can_luu_y_Giao_dich_lien_ket_va_nguong_khong_che_chi_phi_lai_vay_30_EBITDA\"><\/span><b>Key intersection points to note: Related party transactions and interest expense cap thresholds 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the most direct and common consequences of having related parties is the threshold for deductible interest expenses as stipulated in Clause 3, Article 16 of Decree 255\/2026\/ND-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The total interest expense, after deducting interest on deposits and loans incurred during the period, shall not exceed 30% of the total net profit from business operations plus net interest expense plus depreciation expense during the period.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The amount exceeding the threshold is excluded from deductible expenses, but may be carried forward to subsequent tax periods for a continuous period not exceeding 5 years, provided that related-party transactions continue to occur in the receiving period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation applies only to businesses with related-party transactions that occur during the period. In other words, understanding related-party transactions and correctly identifying the related party according to Article 5 is a prerequisite for determining whether a business is subject to the 30% EBITDA threshold. Businesses wishing to learn more about the calculation formula, how to offset interest expenses, and the transition process can refer to the in-depth article on handling interest expense exceeding the 30% EBITDA threshold.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">How to calculate EBITDA.<\/a><\/span><\/strong><\/p><\/blockquote>\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;\">Understanding related-party transactions is not a single administrative procedure, but a fundamental step that determines how businesses will declare corporate income tax in the coming years. Three key points to remember: related-party transactions are defined very broadly, encompassing transactions in goods, services, finance, and resource-sharing agreements; related parties are identified through 13 criteria in Article 5, with loan-guarantee relationships and personal relationships being the most easily overlooked by SMEs; and exemption from preparing price determination documentation does not mean exemption from all obligations related to related-party transactions, especially the limit on interest expense deductions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses that begin researching related-party transactions early on, right from the capital structure stage and when signing internal loan agreements, will have more room to prepare documentation on time and avoid the risk of being assessed for tax purposes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is still unsure about identifying related parties, choosing pricing methods, or eligibility for tax exemptions, MAN \u2013 Master Accountant Network&#039;s team of related-party transaction experts is ready to review everything with you before the tax season begins. An initial consultation is always easier than facing a tax assessment.<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edfng, CFO hay ch\u1ee7 doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5041","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\/5041","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=5041"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5041\/revisions"}],"predecessor-version":[{"id":5046,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5041\/revisions\/5046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5042"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}