{"id":5280,"date":"2026-10-01T16:19:43","date_gmt":"2026-10-01T09:19:43","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5280"},"modified":"2026-10-01T16:19:43","modified_gmt":"2026-10-01T09:19:43","slug":"ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/","title":{"rendered":"Voluntary Compliance Assistance Program under Decree 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The voluntary compliance assistance program under Decree 255 is a notable new provision in the tax administration framework for businesses engaged in related-party transactions. Pursuant to Paragraph 10 of Article 21 <\/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;\">, the tax authority develops and implements a program to support taxpayers in voluntary compliance for businesses engaged in related-party transactions, based on risk management, the capacity of the tax sector\u2019s database system, and legal provisions on tax administration.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation shows that the management of related-party transactions is not limited to audits, inspections, or the handling of non-compliance cases. Decree 255 also establishes a mechanism for tax authorities to assist taxpayers in improving compliance and reducing risks during the process of filing returns and determining transfer prices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So, under what principles is the voluntary compliance support program under Decree 255 implemented? What are the tax authorities\u2019 responsibilities? How are the database and industry profit margins used? What should businesses keep in mind when participating in the program? The following analysis addresses each of these issues based on Decree 255\/2026\/N\u0110-CP.<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_duoc_quy_dinh_o_dau\" >Where is the voluntary compliance support program under Decree 255 outlined?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_gom_nhung_noi_dung_nao\" >What does the voluntary compliance support program under Decree 255 include?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Xay_dung_chuong_trinh_ho_tro_tren_co_so_quan_ly_rui_ro\" >Develop a support program based on risk management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Cong_bo_ty_suat_loi_nhuan_nganh_de_ho_tro_nguoi_nop_thue\" >Publishing Industry Profit Margins to Support Taxpayers<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Co_quan_thue_ho_tro_doanh_nghiep_giam_rui_ro_tuan_thu_nhu_the_nao\" >How do tax authorities help businesses reduce compliance risks?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thu_nhat_nang_cao_tinh_tuan_thu\" >First, improve compliance<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thu_hai_giam_rui_ro_trong_ke_khai_va_xac_dinh_gia\" >Second, reduce risks in reporting and pricing<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_co_yeu_cau_bao_mat_thong_tin_khong\" >Does the voluntary compliance support program under Decree 255 include data privacy requirements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Co_so_du_lieu_trong_ke_khai_xac_dinh_gia_gom_nhung_gi\" >What does the database for tax reporting and price determination include?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Thu_tu_uu_tien_co_so_du_lieu\" >Database priority order<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Doanh_nghiep_co_giao_dich_lien_ket_can_chuan_bi_gi_de_nang_cao_tuan_thu\" >What steps should businesses with related-party transactions take to improve compliance?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Vi_sao_doanh_nghiep_can_quan_tam_den_chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255\" >Why should businesses pay attention to the voluntary compliance support program under Decree 255?<\/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\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-tuan-thu-tu-nguyen-theo-nghi-dinh-255\/#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=\"Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_duoc_quy_dinh_o_dau\"><\/span><b>Where is the voluntary compliance support program under Decree 255 outlined?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to Clause 10 of Article 21 of Decree No. 255\/2026\/ND-CP, provisions regarding compliance management and support for taxpayers engaged in related-party transactions are included in the scope of responsibilities and authorities of the tax authority in the administration of transfer pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, Decree 255 stipulates:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The tax authority shall develop and implement a program to support taxpayers in voluntary compliance for businesses engaged in related-party transactions, based on a risk-management approach, in accordance with the capacity of the tax sector\u2019s database system and the provisions of tax administration laws.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the direct legal basis for the voluntary compliance support program under Decree 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This content can be understood in terms of three main elements:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Implementation Framework<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Risk Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The program was developed and implemented based on risk management principles<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax Database<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The implementation must be consistent with the database system's capacity.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax Administration Laws<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Support activities must comply with legal regulations on tax administration<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, Decree 255 does not stipulate that all businesses engaged in related-party transactions are automatically eligible for an exemption or reduction of their reporting and record-keeping obligations. The voluntary compliance support program under Decree 255 is a support mechanism developed and implemented by the tax authorities in accordance with the conditions and principles outlined above.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_gom_nhung_noi_dung_nao\"><\/span><b>What does the voluntary compliance support program under Decree 255 include?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5283\" aria-describedby=\"caption-attachment-5283\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5283\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao.jpg\" alt=\"Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-gom-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5283\" class=\"wp-caption-text\">What does the voluntary compliance support program under Decree 255 include?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Paragraph 10 of Article 21 of Decree 255 stipulates four key provisions regarding compliance management and support for taxpayers engaged in related-party transactions.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_chuong_trinh_ho_tro_tren_co_so_quan_ly_rui_ro\"><\/span><b>Develop a support program based on risk management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">First, the tax authority is responsible for developing and implementing a program to support taxpayers in achieving voluntary compliance with regard to businesses engaged in related-party transactions. The program is based on:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk management;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The responsiveness of the tax sector's database system;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal Provisions on Tax Administration.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Points to note:<\/b><span style=\"font-weight: 400;\"> Decree 255 adopts a risk-based approach. Consequently, the management of businesses engaged in related-party transactions is integrated into the overall tax administration framework, which is based on information, data, and risk levels.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is also consistent with the general principles set forth in Decree 255, under which tax authorities manage and audit transfer pricing in accordance with the principles applicable to tax administration and tax audit as stipulated in the Law on Tax Administration.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_bo_ty_suat_loi_nhuan_nganh_de_ho_tro_nguoi_nop_thue\"><\/span><b>Publishing Industry Profit Margins to Support Taxpayers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another notable provision of the voluntary compliance support program under Decree 255 is that tax authorities may use taxpayers\u2019 reported data to publish industry profit margins based on:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By sector;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Each area;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or a group of taxpayers.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The purpose clearly defined by Decree 255 is to support taxpayers <\/span><b>reporting and determining the price of related-party transactions in accordance with the arm's-length principle<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This information has practical significance for businesses when evaluating transfer pricing policies. However, it is important to distinguish between the tax authority\u2019s publication of industry profit margins for guidance purposes and a business\u2019s automatic reliance on a published profit margin as the basis for determining transfer pricing in all cases.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255 still requires that the reporting and determination of related-party transaction prices comply with the arm\u2019s-length principle, the analysis and comparison principle, and the methods for determining related-party transaction prices as prescribed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_quan_thue_ho_tro_doanh_nghiep_giam_rui_ro_tuan_thu_nhu_the_nao\"><\/span><b>How do tax authorities help businesses reduce compliance risks?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to Point c of Clause 10 of Article 21 of Decree 255, when a taxpayer participates in the voluntary compliance support program under Decree 255, the tax authority assists the taxpayer in improving compliance and reducing risks related to tax filing and the determination of transfer pricing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, this mechanism focuses on two issues:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhat_nang_cao_tinh_tuan_thu\"><\/span><b>First, improve compliance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses engaged in related-party transactions must ensure that the reporting and determination of related-party transaction prices are carried out in accordance with regulations. Decree 255 requires taxpayers to demonstrate that they have conducted an analysis, comparison, and selection of methods for determining the prices of related-party transactions; and to report information on related-party relationships and transactions in accordance with the prescribed schedules.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_hai_giam_rui_ro_trong_ke_khai_va_xac_dinh_gia\"><\/span><b>Second, reduce risks in reporting and pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Risks in related-party transactions may arise from various factors, such as the identification of related-party relationships, the identification of related-party transactions, the selection of comparables, the selection of pricing methods, or the use of inappropriate data.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, businesses need to establish procedures for controlling data and records of related-party transactions from the outset, rather than only addressing them when a request for clarification is received from the tax authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255_co_yeu_cau_bao_mat_thong_tin_khong\"><\/span><b>Does the voluntary compliance support program under Decree 255 include data privacy requirements?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5282\" aria-describedby=\"caption-attachment-5282\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5282\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong.jpg\" alt=\"Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 y\u00eau c\u1ea7u b\u1ea3o m\u1eadt th\u00f4ng tin kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Chuong-trinh-ho-tro-tuan-thu-tu-nguyen-theo-Nghi-dinh-255-co-yeu-cau-bao-mat-thong-tin-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5282\" class=\"wp-caption-text\">Does the voluntary compliance support program under Decree 255 include data privacy requirements?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. Point d of Paragraph 10 of Article 21 of Decree 255 provides:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The tax authority is responsible for safeguarding the information and data provided by taxpayers when they participate in the voluntary compliance assistance program under Decree 255, in accordance with the law.<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a key component of the voluntary compliance support program mechanism under Decree 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with related-party transactions, the information used in the analysis may typically relate to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relationships among affiliated parties;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction value;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pricing Policy;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Functions, assets, and risks;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Information;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comparative data;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents for determining transfer pricing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, the regulations on the responsibility to maintain information confidentiality provide a legal basis for businesses to provide information and data within the scope of the program, as prescribed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_du_lieu_trong_ke_khai_xac_dinh_gia_gom_nhung_gi\"><\/span><b>What does the database for tax reporting and price determination include?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to paragraph 1 of Article 17, the databases used in the reporting and determination of transfer prices for taxpayers include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A commercial database as defined by the Law on Tax Administration and other laws governing tax administration;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company information and data are publicly disclosed on the stock market;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information and data published on domestic and international commodity and service exchanges;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">National Database Information;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information publicly disclosed by domestic ministries, agencies, or other official sources.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With regard to tax authorities, paragraph 2 of Article 17 stipulates that the databases used in the administration of transfer pricing include the databases mentioned above and the tax administration databases established under the Law on Tax Administration and other laws on tax administration.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_co_so_du_lieu\"><\/span><b>Database priority order<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255 also stipulates the order of priority for using databases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information and data publicly disclosed by businesses on the securities market; information on domestic and international commodity and service exchanges; the National Database; and information publicly disclosed by ministries, agencies, or other official sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commercial database.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Administration Database.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The use of data must comply with the principles of analysis and comparison set forth in Article 6 of Decree 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a point businesses should keep in mind when preparing a comparative analysis for a related-party transaction. It\u2019s not enough to simply have the data; businesses must also consider <\/span><b>data sources, validity, and principles of analysis and comparison<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_giao_dich_lien_ket_can_chuan_bi_gi_de_nang_cao_tuan_thu\"><\/span><b>What steps should businesses with related-party transactions take to improve compliance?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The voluntary compliance support program under Decree 255 does not replace businesses\u2019 compliance obligations. Pursuant to Article 18 of Decree 255, taxpayers are required to report and determine the prices of related-party transactions in a manner that does not reduce their corporate income tax liability in Vietnam; demonstrate the analysis, comparison, and selection of the method used to determine the prices of related-party transactions; report information in accordance with the schedules; and prepare, maintain, and provide the related-party transaction pricing documentation as prescribed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, businesses should review at least the following job categories:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content to be reviewed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Compliance Objectives<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Relationship<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Determine whether the business falls within the scope of application<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Affiliate transactions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Identify all transactions that have occurred<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Filing Appendix I<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure that the information provided is complete and accurate<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Comparative Analysis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There is a basis for determining the transaction in accordance with the arm's-length principle<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Pricing method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Choose the option that best suits the nature of the transaction<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Comparative Data<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Identify data sources and assess their suitability<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Transfer pricing determination dossier<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Prepare, maintain, and provide in accordance with regulations<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Consistency<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ensure that the figures in the financial statements, tax returns, and pricing documentation are consistent and verifiable<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that do not yet have a dedicated department for related-party transactions, conducting an early review can help identify any non-compliance issues before the tax filing deadline or when the tax authority requests information.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses can refer to this.<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> <b>related party transaction advisory services<\/b><\/a><\/span><span style=\"font-weight: 400;\"> to assess the scope of application, pricing methods, and compliance risks under Decree 255.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_den_chuong_trinh_ho_tro_tuan_thu_tu_nguyen_theo_Nghi_dinh_255\"><\/span><b>Why should businesses pay attention to the voluntary compliance support program under Decree 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255 implements a mechanism for managing related-party transactions that relies heavily on data, comparative analysis, and risk management. As a result, the standardization of related-party transaction information plays a more important role in compliance efforts.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should take the initiative:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review of Related-Party Relationships: Identify related parties in accordance with Article 5 of Decree 255.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaction Review: Fully identify transactions involving the purchase and sale of goods, the provision of services, borrowing, lending, financial transactions, the transfer of assets, and other transactions falling within the scope of the regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data Review: Identify the data sources used for analysis and comparison.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pricing Policy Assessment: Review transaction prices and profit margins based on the arm\u2019s-length principle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record Standardization: Ensure that information, documents, and data can be accounted for when necessary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data Reconciliation: Verify consistency between related-party transaction records, financial statements, accounting ledgers, and tax return records.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business is required to prepare documentation, it may refer to<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> Transfer pricing documentation services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> to support data review, comparative analysis, and the preparation of reports in accordance with current regulations.<\/span><\/p>\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;\">The voluntary compliance support program under Decree 255 is stipulated in Clause 10 of Article 21 of Decree 255\/2026\/ND-CP, according to which tax authorities shall develop and implement a program to support taxpayers in voluntary compliance for businesses engaged in related-party transactions, based on risk management, the capacity of the tax sector\u2019s database system, and tax administration laws.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This mechanism involves the tax authority assisting in improving compliance and reducing risks in tax filing and the determination of transfer pricing; using reported data to publish industry profit margins by sector, geographic area, or taxpayer group; while ensuring the confidentiality of information and data provided by taxpayers when participating in the program, in accordance with the law.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the support mechanisms, businesses must still fully comply with their obligations to report, analyze, determine prices, and prepare documentation for related-party transactions in accordance with regulations, except in cases eligible for exemption under Article 20 of Decree 255.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree No. 255\/2026\/N\u0110-CP was issued on June 30, 2026, and took effect on July 1, 2026. Businesses engaged in related-party transactions should update themselves on the new regulations, review their related-party relationships, resulting transactions, comparative data, and compliance records to proactively manage tax risks.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><b>Contact MAN \u2013 Master Accountant Network<\/b><\/a><\/span><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\"> <b>View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/b><\/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\"> <b>View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/b><span style=\"font-weight: 400;\">\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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/b><\/a><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>Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 m\u1ed9t n\u1ed9i dung m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Theo kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5280","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\/5280","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=5280"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5280\/revisions"}],"predecessor-version":[{"id":5284,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5280\/revisions\/5284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5281"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}