{"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":"T\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecm hi\u1ec3u v\u1ec1 <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> 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 <\/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;\"> ch\u00ednh th\u1ee9c thay th\u1ebf <\/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;\"> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026. Kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn ngh\u0129 m\u00ecnh &#8220;kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft&#8221; ch\u1ec9 v\u00ec kh\u00f4ng c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, trong khi tr\u00ean th\u1ef1c t\u1ebf m\u1ed9t kho\u1ea3n vay t\u1eeb c\u1ed5 \u0111\u00f4ng, m\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u1edbi c\u00f4ng ty do ng\u01b0\u1eddi th\u00e2n \u0111i\u1ec1u h\u00e0nh, hay m\u1ed9t quan h\u1ec7 b\u1ea3o l\u00e3nh v\u1ed1n vay c\u0169ng \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o ph\u1ea1m vi ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 kh\u00e1i ni\u1ec7m, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, gi\u00fap doanh nghi\u1ec7p t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi b\u1eaft tay v\u00e0o l\u1eadp h\u1ed3 s\u01a1.<\/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\/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\" >V\u00ec sao doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n 2026?<\/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\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-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\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft<\/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\" >Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-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\" >Nh\u00f3m 1: M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua s\u1edf h\u1eefu v\u1ed1n g\u00f3p<\/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\" >Nh\u00f3m 2: Li\u00ean k\u1ebft qua b\u1ea3o l\u00e3nh, cho vay v\u1ed1n<\/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\" >Nh\u00f3m 3: Li\u00ean k\u1ebft qua quy\u1ec1n qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/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\" >Nh\u00f3m 4: Li\u00ean k\u1ebft qua quan h\u1ec7 nh\u00e2n th\u00e2n trong gia \u0111\u00ecnh<\/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\" >Nh\u00f3m 5: C\u00e1c h\u00ecnh th\u1ee9c li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9 kh\u00e1c<\/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\" >B\u1ea3ng t\u00f3m t\u1eaft nhanh 12 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-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\" >Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp: Kim ch\u1ec9 nam khi t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/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\" >T\u1ed5ng quan 3 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/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\" >Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/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\" >Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/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\" >H\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb<\/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\" >Mi\u1ec5n k\u00ea khai M\u1ee5c III, IV v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n to\u00e0n<\/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\" >Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7<\/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\" >\u0110i\u1ec3m giao thoa c\u1ea7n l\u01b0u \u00fd: Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 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>V\u00ec sao doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 m\u1ed1i quan t\u00e2m ri\u00eang c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. V\u1edbi c\u00e1ch nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 h\u01a1n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p trong n\u01b0\u1edbc, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p gia \u0111\u00ecnh, doanh nghi\u1ec7p SME c\u00f3 vay v\u1ed1n c\u1ed5 \u0111\u00f4ng \u0111\u1ec1u c\u00f3 kh\u1ea3 n\u0103ng thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai.<\/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;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf \u0111\u1ed3ng th\u1eddi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh tr\u00ean c\u01a1 s\u1edf<\/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;\"> v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 \u2013 hai \u0111\u1ea1o lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c song song, khi\u1ebfn to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng thu\u1eadt ng\u1eef v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u t\u00e2m nh\u1ea5t khi t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp n\u00e0y, c\u0169ng nh\u01b0 x\u00e1c \u0111\u1ecbnh c\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 5 \u0111\u01b0\u1ee3c di\u1ec5n \u0111\u1ea1t chi ti\u1ebft h\u01a1n, \u0111\u1eb7c bi\u1ec7t \u1edf nh\u00f3m quan h\u1ec7 vay &#8211; b\u1ea3o l\u00e3nh v\u00e0 nh\u00f3m quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, khi\u1ebfn vi\u1ec7c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u1ed9i b\u1ed9 tr\u1edf th\u00e0nh vi\u1ec7c b\u1eaft bu\u1ed9c ch\u1ee9 kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn.<\/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>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-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\">T\u00ecm hi\u1ec3u giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn, khi t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n h\u00ecnh dung b\u1ed1n nh\u00f3m giao d\u1ecbch ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, m\u01b0\u1ee3n, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, b\u1ea3o \u0111\u1ea3m t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/b><span style=\"font-weight: 400;\">: T\u1eeb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ebfn b\u1ea3n quy\u1ec1n, nh\u00e3n hi\u1ec7u, b\u00ed quy\u1ebft kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ecfa thu\u1eadn s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c<\/b><span style=\"font-weight: 400;\">: Chia s\u1ebb t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng ho\u1eb7c chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/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>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 b\u1ecb b\u1ecf s\u00f3t khi doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t, kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch gi\u1eefa hai b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1ebfu m\u1ee9c gi\u00e1 \u0111\u00e3 do Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd.<\/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>Nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, hai doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c) \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu thu\u1ed9c m\u1ed9t trong 12 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y.<\/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>Nh\u00f3m 1: M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft qua s\u1edf h\u1eefu v\u1ed1n g\u00f3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 nh\u00f3m 1 n\u00e0y quy \u0111\u1ecbnh nh\u1eefng g\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(1) M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(2) C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(3) M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia.<\/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>Nh\u00f3m 2: Li\u00ean k\u1ebft qua b\u1ea3o l\u00e3nh, cho vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>(4)<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1), v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh t\u1ea1i h\u00ecnh th\u1ee9c (4) kh\u00f4ng \u00e1p d\u1ee5ng trong ba tr\u01b0\u1eddng h\u1ee3p sau, ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15), kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo c\u00e1c h\u00ecnh th\u1ee9c (1), (3), (5), (6), (7), (8), (10), (11) v\u00e0 (12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u00eau tr\u00ean, v\u00e0 doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh kh\u00f4ng tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c theo c\u00e1c h\u00ecnh th\u1ee9c (2), (6) v\u00e0 (9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3, kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh theo h\u00ecnh th\u1ee9c (1) v\u00e0 (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>Nh\u00f3m 3: Li\u00ean k\u1ebft qua quy\u1ec1n qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 \u1edf nh\u00f3m 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;\"> M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00e1c, v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai; ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ee9 nh\u1ea5t ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u1ee9 hai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(6)<\/b><span style=\"font-weight: 400;\"> Hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>(9)<\/b><span style=\"font-weight: 400;\"> C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y v\u00e0o doanh nghi\u1ec7p \u0111\u00f3, ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/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>Nh\u00f3m 4: Li\u00ean k\u1ebft qua quan h\u1ec7 nh\u00e2n th\u00e2n trong gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>(7)<\/b><span style=\"font-weight: 400;\"> Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7: v\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh ch\u1ecb em c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Please note:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p gia \u0111\u00ecnh, doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean trong h\u1ecd h\u00e0ng c\u00f9ng tham gia \u0111i\u1ec1u h\u00e0nh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m. Vi\u1ec7c hai c\u00f4ng ty do v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t, ho\u1eb7c c\u00f4 d\u00ec ch\u00fa b\u00e1c c\u00f9ng \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1 v\u00e0 t\u00e0i ch\u00ednh ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 m\u1ed1i li\u00ean h\u1ec7 n\u00e0o v\u1ec1 v\u1ed1n g\u00f3p.<\/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>Nh\u00f3m 5: C\u00e1c h\u00ecnh th\u1ee9c li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9 kh\u00e1c<\/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;\"> Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; ho\u1eb7c vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c m\u1ed1i quan h\u1ec7 nh\u00e2n th\u00e2n \u0111\u00e3 n\u00eau t\u1ea1i h\u00ecnh th\u1ee9c (7).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>(12)<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, ho\u1eb7c v\u1edbi c\u00f4ng ty ki\u1ec3m so\u00e1t, ho\u1eb7c v\u1edbi c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 96\/2025\/QH15).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y h\u00ecnh th\u1ee9c (11) l\u00e0 m\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd, b\u1edfi v\u00ec kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean t\u00ecnh tr\u1ea1ng s\u1edf h\u1eefu hay \u0111i\u1ec1u h\u00e0nh th\u01b0\u1eddng xuy\u00ean, m\u00e0 d\u1ef1a tr\u00ean ch\u00ednh giao d\u1ecbch ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ec9 c\u1ea7n trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c vay &#8211; cho vay \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a h\u1ecd, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/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>B\u1ea3ng t\u00f3m t\u1eaft nhanh 12 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft ng\u01b0\u1ee1ng, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u1ee7a t\u1eebng h\u00ecnh th\u1ee9c \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft 12 h\u00ecnh th\u1ee9c h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-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;\">S\u1edf h\u1eefu v\u1ed1n g\u00f3p tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">T\u1eeb 25% v\u1ed1n g\u00f3p\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;\">\u0110\u1ec1u c\u00f3 b\u00ean th\u1ee9 ba s\u1edf h\u1eefu v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center; width: 55.511%;\"><span style=\"font-weight: 400;\">M\u1ed7i b\u00ean t\u1eeb 25% v\u1ed1n g\u00f3p\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;\">C\u1ed5 \u0111\u00f4ng<\/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;\">B\u1ea3o l\u00e3nh, vay &#8211; cho vay<\/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;\">H\u01a1n 50% th\u00e0nh vi\u00ean ho\u1eb7c c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch\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;\">H\u01a1n 50% Ban l\u00e3nh \u0111\u1ea1o chung<\/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;\">Chi nh\u00e1nh<\/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;\">T\u1eeb 25% chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c t\u1eeb 10% vay ho\u1eb7c cho vay trong k\u1ef3<\/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;\">Theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 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>Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp: Kim ch\u1ec9 nam khi t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft xoay quanh m\u1ed9t nguy\u00ean t\u1eafc g\u1ed1c t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng, \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle), n\u1ec1n t\u1ea3ng l\u00fd lu\u1eadn cho m\u1ecdi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 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>T\u1ed5ng quan 3 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, b\u01b0\u1edbc ti\u1ebfp theo trong h\u00e0nh tr\u00ecnh t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, c\u00f4ng c\u1ee5 \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/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;\">\u00c1p d\u1ee5ng khi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng ho\u1eb7c c\u00f3 gi\u00e1 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean c\u00e1c s\u00e0n giao d\u1ecbch, bao g\u1ed3m c\u1ea3 giao d\u1ecbch thanh to\u00e1n ph\u00ed b\u1ea3n quy\u1ec1n v\u00e0 thanh to\u00e1n l\u00e3i vay. Gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 c\u1ee7a giao d\u1ecbch \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng ho\u1eb7c theo kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_ty_suat_loi_nhuan\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m ba k\u1ef9 thu\u1eadt nh\u1ecf: ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i (so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu, d\u00e0nh cho doanh nghi\u1ec7p ph\u00e2n ph\u1ed1i kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh), ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n, d\u00e0nh cho doanh nghi\u1ec7p gia c\u00f4ng, s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng), v\u00e0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (\u00e1p d\u1ee5ng khi kh\u00f4ng \u0111\u1ee7 d\u1eef li\u1ec7u \u0111\u1ec3 d\u00f9ng hai ph\u01b0\u01a1ng ph\u00e1p tr\u00ean).<\/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>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00e0nh cho c\u00e1c giao d\u1ecbch \u0111\u1eb7c th\u00f9, t\u00edch h\u1ee3p, kh\u00e9p k\u00edn trong t\u1eadp \u0111o\u00e0n nh\u01b0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m m\u1edbi, khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u1ed9c quy\u1ec1n, giao d\u1ecbch kinh t\u1ebf s\u1ed1, n\u01a1i kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 ri\u00eang l\u1ebb gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng t\u1ed5ng l\u1ee3i nhu\u1eadn c\u01a1 b\u1ea3n (x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn) c\u1ed9ng l\u1ee3i nhu\u1eadn ph\u1ee5 tr\u1ed9i (ph\u00e2n b\u1ed5 theo doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c nh\u00e2n l\u1ef1c \u0111\u00f3ng g\u00f3p).<\/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>H\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ngo\u00e0i ra, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): Th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, theo Ph\u1ee5 l\u1ee5c II.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5 thu nh\u1eadp c\u1ee7a c\u1ea3 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, theo Ph\u1ee5 l\u1ee5c III.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p theo \u0110i\u1ec1u 19), theo Ph\u1ee5 l\u1ee5c IV.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd m\u1ed1c th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III v\u00e0 n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 31\/3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) th\u00ec ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 k\u1ecbp th\u1eddi theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf khi ki\u1ec3m tra ho\u1eb7c kh\u00f4ng qu\u00e1 30 ng\u00e0y (gia h\u1ea1n 1 l\u1ea7n t\u1ed1i \u0111a 15 ng\u00e0y) trong qu\u00e1 tr\u00ecnh tham v\u1ea5n tr\u01b0\u1edbc ki\u1ec3m tra.<\/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;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1. \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ba nh\u00f3m tr\u01b0\u1eddng h\u1ee3p:<\/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>Mi\u1ec5n k\u00ea khai M\u1ee5c III, IV v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf (v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, 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>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ba tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu trong k\u1ef3 d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1ed1i thi\u1ec3u theo ng\u00e0nh (ph\u00e2n ph\u1ed1i t\u1eeb 5%, s\u1ea3n xu\u1ea5t t\u1eeb 10%, gia c\u00f4ng t\u1eeb 15%).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n k\u00ea khai ho\u1eb7c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo hai nh\u00f3m tr\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n theo kho\u1ea3n 3 \u0110i\u1ec1u 16, ngh\u0129a l\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n h\u1ed3 s\u01a1 n\u00e0y.<\/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>\u0110i\u1ec3m giao thoa c\u1ea7n l\u01b0u \u00fd: Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0 th\u01b0\u1eddng g\u1eb7p nh\u1ea5t c\u1ee7a vi\u1ec7c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ed9ng chi ph\u00ed kh\u1ea5u hao trong k\u1ef3.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, v\u1edbi \u0111i\u1ec1u ki\u1ec7n k\u1ef3 nh\u1eadn chuy\u1ec3n ti\u1ebfp v\u1eabn ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3. N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eadn di\u1ec7n \u0111\u00fang b\u00ean li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 ch\u00ednh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30% EBITDA hay kh\u00f4ng. Doanh nghi\u1ec7p mu\u1ed1n t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh, c\u00e1ch b\u00f9 tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 quy tr\u00ecnh chuy\u1ec3n ti\u1ebfp c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u v\u1ec1 x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA.<\/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\/\">C\u00e1ch t\u00ednh 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;\">T\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n l\u1ebb, m\u00e0 l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 c\u00e1ch doanh nghi\u1ec7p k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong nh\u1eefng n\u0103m t\u1edbi. Ba \u0111i\u1ec1u \u0111\u00e1ng nh\u1edb nh\u1ea5t: giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a r\u1ea5t r\u1ed9ng, bao tr\u00f9m c\u1ea3 giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u00e0i ch\u00ednh l\u1eabn th\u1ecfa thu\u1eadn chia s\u1ebb ngu\u1ed3n l\u1ef1c; c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n qua 13 ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 5, trong \u0111\u00f3 nh\u00f3m quan h\u1ec7 vay \u2013 b\u1ea3o l\u00e3nh v\u00e0 quan h\u1ec7 nh\u00e2n th\u00e2n l\u00e0 n\u01a1i doanh nghi\u1ec7p SME d\u1ec5 b\u1ecf s\u00f3t nh\u1ea5t; v\u00e0 vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft s\u1edbm, ngay t\u1eeb khi thi\u1ebft l\u1eadp c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 k\u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng vay m\u01b0\u1ee3n n\u1ed9i b\u1ed9, s\u1ebd c\u00f3 nhi\u1ec1u d\u01b0 \u0111\u1ecba h\u01a1n \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a qu\u00fd anh\/ch\u1ecb c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 hay \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t c\u00f9ng anh\/ch\u1ecb tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o m\u00f9a quy\u1ebft to\u00e1n. M\u1ed9t bu\u1ed5i t\u01b0 v\u1ea5n ban \u0111\u1ea7u bao gi\u1edd c\u0169ng nh\u1eb9 nh\u00e0ng h\u01a1n m\u1ed9t l\u1ea7n b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/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}]}}