{"id":656,"date":"2026-10-27T15:47:04","date_gmt":"2026-10-27T08:47:04","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=656"},"modified":"2026-10-27T15:47:43","modified_gmt":"2026-10-27T08:47:43","slug":"nghi-dinh-132-2020-nd-cp","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/","title":{"rendered":"Decree 132\/2020\/ND-CP"},"content":{"rendered":"<p style=\"text-align: justify;\">Decree No. 132\/2020\/ND-CP ceased to be in effect as of July 1, 2026, pursuant to Article 23 of Decree No. 255\/2026\/ND-CP. Starting with the 2026 corporate income tax filing period, businesses engaged in related-party transactions must comply with the provisions of Decree No. 255\/2026\/ND-CP.<\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quy-dinh-ve-giao-dich-lien-ket\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Decree 132 expired on July 1, 2026; see the new regulations in Decree 255 <\/span><\/a><\/div> <\/span><\/p>\n<p>&nbsp;<\/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\/nghi-dinh-132-2020-nd-cp\/#Gioi_thieu_Nghi_dinh_1322020ND-CP\" >Introducing Decree 132\/2020\/ND-CP<\/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\/nghi-dinh-132-2020-nd-cp\/#Pham_vi_va_doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\" >Scope and subjects of application of Decree 132\/2020\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Pham_vi_dieu_chinh_Nghi_dinh_1322020ND-CP\" >Scope of Decree 132\/2020\/ND-CP<\/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\/nghi-dinh-132-2020-nd-cp\/#Doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\" >Subjects of application of Decree 132\/2020\/ND-CP<\/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\/nghi-dinh-132-2020-nd-cp\/#Dinh_nghia_quan_he_lien_ket_Nghi_dinh_1322020ND-CP\" >Definition of affiliated relationship Decree 132\/2020\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Nhung_truong_hop_thuong_gap\" >Common cases<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Quy_dinh_khong_che_chi_phi_lai_vay_30_Nghi_dinh_1322020ND-CP\" >Regulations on controlling interest expenses (30%) Decree 132\/2020\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Co_che_chuyen_phan_chi_phi_lai_vay_khong_duoc_tru\" >C\u01a1 ch\u1ebf chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/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\/nghi-dinh-132-2020-nd-cp\/#Cac_truong_hop_khong_ap_dung_khong_che_30\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf 30%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Country-by-Country Reporting (CbCR)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_Viet_Nam\" >Time to submit cross-border profit report when parent company is in Vietnam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_nuoc_ngoai\" >When to file cross-border profit reports when the parent company is abroad<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Nghi_dinh_2552026ND-CP_ke_thua_nhung_gi_tu_Nghi_dinh_1322020ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba nh\u1eefng g\u00ec t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Nhung_diem_moi_cua_Nghi_dinh_2552026ND-CP_so_voi_Nghi_dinh_1322020ND-CP\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Bo_sung_quan_he_lien_ket_qua_muon_cho_muon\" >B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/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\/nghi-dinh-132-2020-nd-cp\/#Bo_sung_truong_hop_khong_xac_dinh_quan_he_lien_ket\" >B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Bo_sung_Co_so_du_lieu_quoc_gia_va_thu_tu_uu_tien_su_dung_co_so_du_lieu\" >B\u1ed5 sung C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Noi_dieu_kien_mien_lap_Ho_so_xac_dinh_gia\" >N\u1edbi \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Sua_doi_toan_dien_quy_dinh_ve_CbCR\" >S\u1eeda \u0111\u1ed5i to\u00e0n di\u1ec7n quy \u0111\u1ecbnh v\u1ec1 CbCR<\/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\/nghi-dinh-132-2020-nd-cp\/#Thay_doi_ve_trach_nhiem_cua_co_quan_thue\" >Thay \u0111\u1ed5i v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Dong_bo_voi_Luat_Quan_ly_thue_so_1082025QH15\" >In line with the Law on Tax Administration No. 108\/2025\/QH15<\/a><\/li><\/ul><\/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\/nghi-dinh-132-2020-nd-cp\/#Hau_qua_phap_ly_neu_khong_tuan_thu\" >Legal consequences of non-compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_1322020ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/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-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Nghi_dinh_1322020ND-CP_con_hieu_luc_khong\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Nghi_dinh_nao_thay_the_Nghi_dinh_1322020ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh n\u00e0o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Nghi_dinh_2552026ND-CP_ap_dung_cho_ky_tinh_thue_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Quy_dinh_chi_phi_lai_vay_30_EBITDA_co_thay_doi_khong\" >Quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay 30% EBITDA c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-132-2020-nd-cp\/#Doanh_nghiep_can_ra_soat_nhung_gi_khi_chuyen_sang_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec khi chuy\u1ec3n sang Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_Nghi_dinh_1322020ND-CP\"><\/span><b>Introducing Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP of the Government regulating tax management for enterprises<\/span> <span style=\"font-weight: 400;\">related party transactions. Decree 132\/2020\/ND-CP was issued to update and perfect the legal framework for controlling transfer pricing in Vietnam towards approaching international standards.<\/span> <span style=\"font-weight: 400;\">(BEPS\/OECD), increasing transparency, tax fairness and limiting tax base erosion. Decree 132\/2020\/ND-CP replaces previous regulations (such as Decree 20\/2017\/ND-CP, supplemented by Decree 68\/2020\/ND-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Adjustment target<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The central objective of Decree 132\/2020\/ND-CP is to establish a clear and comprehensive legal framework for the management of transfer pricing. First of all, Decree 132\/2020\/ND-CP requires that the determination of transaction prices must be based on economic substance rather than just legal form, ensuring that related-party transactions are fairly compared with independent transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, enterprises are obliged to declare and store price determination records at three levels including global records (Master file), national records (Local file) and cross-country profit reporting (CbCR), in accordance with OECD recommendations. Another notable point is the regulation on the limit on deductibility of interest expenses, calculated based on the same indicator as EBITDA, to prevent capital shortages, the excess expenses are allowed to be transferred to the next tax periods, and there are exceptions to ensure fair policies. Finally, the decree also strengthens the authority and tools for tax authorities in risk analysis, tax assessment and inspection, and encourages enterprises to apply the APA mechanism (advance pricing agreement) to limit disputes and improve stability in tax compliance.<\/span><\/p>\n<p>Nh\u1eefng m\u1ee5c ti\u00eau v\u00e0 tr\u1ee5 c\u1ed9t n\u00e0y \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9, chi ti\u1ebft t\u1ea1i ph\u1ea7n &#8220;Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba nh\u1eefng g\u00ec&#8221; b\u00ean d\u01b0\u1edbi.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_va_doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\"><\/span><b>Scope and subjects of application of Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_Nghi_dinh_1322020ND-CP\"><\/span><b>Scope of Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP provides comprehensive regulations on tax management for enterprises. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a><\/span><\/strong>. The content covers from the principles of determining prices in transactions, the obligation to declare and keep records of price determination, to the responsibility to provide cross-border profit reports. At the same time, the decree also sets out a mechanism to control interest expenses and how to handle excess amounts, as well as clearly defines the powers and responsibilities of tax authorities in inspection, examination and tax assessment.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_Nghi_dinh_1322020ND-CP\"><\/span><b>Subjects of application of Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to regulations, Decree 132\/2020\/ND-CP applies to:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 360px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Regulations<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Object<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 304px;\" rowspan=\"5\">\n<p style=\"text-align: center;\"><b>Decree 132\/2020\/ND-CP<\/b><\/p>\n<\/td>\n<td style=\"height: 80px; text-align: left;\"><span style=\"font-weight: 400;\">Production and business organizations in Vietnam that have transactions with related parties. Can be domestic enterprises or foreign-invested enterprises (FDI).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">Domestic enterprises owning 25% or more of capital contributions from other enterprises.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">An enterprise that is controlled, operated, or financially dependent on another party.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">Enterprises are also subject to the control of a third party (e.g., parent company, corporation).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">In case of borrowing capital, financial guarantees, and sharing of administrative resources exceeding the prescribed threshold<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>C\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: <\/strong>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_nghia_quan_he_lien_ket_Nghi_dinh_1322020ND-CP\"><\/span><b>Definition of affiliated relationship Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An affiliated relationship pursuant to Article 5 of Decree 132\/2020\/ND-CP is a relationship in which one party directly or indirectly participates in the management, control, capital contribution or investment in the other party, or both parties are subject to the management, control or capital contribution of a third party. The provisions of Decree 132\/2020\/ND-CP are the basis for identifying affiliated transactions and applying the market price principle.<\/span><\/p>\n<p style=\"text-align: justify;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, c\u00e1c tr\u01b0\u1eddng h\u1ee3p quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong>. C\u00e1c ng\u01b0\u1ee1ng v\u1ec1 s\u1edf h\u1eefu v\u1ed1n, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, vay v\u1ed1n v\u00e0 quan h\u1ec7 th\u00e2n nh\u00e2n <strong>\u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean<\/strong>; \u0111i\u1ec3m thay \u0111\u1ed5i n\u1eb1m \u1edf tr\u01b0\u1eddng h\u1ee3p 2 (b\u1ed5 sung ngo\u1ea1i l\u1ec7) v\u00e0 tr\u01b0\u1eddng h\u1ee3p 6 (b\u1ed5 sung giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n).<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_thuong_gap\"><\/span><b>Common cases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Case 1: Capital ownership linkage<\/b><\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi m\u1ed9t b\u00ean 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 b\u00ean kia, ho\u1eb7c c\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do c\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef. Ngo\u00e0i ra, n\u1ebfu 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 th\u00ec quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng h\u00ecnh th\u00e0nh. <strong><em>(K\u1ebf th\u1eeba nguy\u00ean v\u1eb9n t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.)<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><b>Illustrative example: Two enterprises both have \u226525% of capital held by a third party<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company C has a charter capital of 200 billion VND, in which Company E contributes 60 billion VND (accounting for 30%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company D has a charter capital of 150 billion VND, in which Company E contributes 50 billion VND (accounting for 33.31 TP3T).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although C and D do not directly contribute capital to each other, because they both have \u226525% of contributed capital owned by Company E, C and D have an affiliated relationship.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Li\u00ean k\u1ebft qua cho vay, ho\u1eb7c b\u1ea3o l\u00e3nh<\/b><\/p>\n<p style=\"text-align: justify;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi <strong>\u0111\u1ed3ng th\u1eddi<\/strong> th\u1ecfa m\u00e3n hai \u0111i\u1ec1u ki\u1ec7n: t\u1ed5ng d\u01b0 n\u1ee3 vay gi\u1eefa hai b\u00ean \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 <strong>and<\/strong> 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.<\/p>\n<p style=\"text-align: justify;\"><b>Example:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty G c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu 100 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng d\u01b0 n\u1ee3 trung d\u00e0i h\u1ea1n 80 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3, C\u00f4ng ty H cho G vay 50 t\u1ef7 \u0111\u1ed3ng, 30 t\u1ef7 \u0111\u1ed3ng c\u00f2n l\u1ea1i l\u00e0 kho\u1ea3n vay t\u1eeb Ng\u00e2n h\u00e0ng K.<\/span><\/p>\n<p>Kho\u1ea3n vay 50 t\u1ef7 \u0111\u1ed3ng t\u1eeb C\u00f4ng ty H chi\u1ebfm 50% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a G (\u2265 25%) v\u00e0 chi\u1ebfm 62,5% t\u1ed5ng d\u01b0 n\u1ee3 trung d\u00e0i h\u1ea1n (&gt; 50%). V\u00ec \u0111\u00e1p \u1ee9ng <strong>\u0111\u1ed3ng th\u1eddi<\/strong> hai \u0111i\u1ec1u ki\u1ec7n, C\u00f4ng ty G v\u00e0 C\u00f4ng ty H c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu C\u00f4ng ty H ch\u1ec9 cho vay 30 t\u1ef7 \u0111\u1ed3ng (30% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng ch\u1ec9 chi\u1ebfm 37,5% n\u1ee3 trung d\u00e0i h\u1ea1n), \u0111i\u1ec1u ki\u1ec7n th\u1ee9 hai kh\u00f4ng th\u1ecfa m\u00e3n v\u00e0 <strong>ri\u00eang kho\u1ea3n vay n\u00e0y<\/strong> kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi: <\/strong>Ng\u01b0\u1ee1ng 25% v\u00e0 tr\u00ean 50% \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ti\u00eap t\u1ee5c ghi nh\u1eadn hai tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111i\u1ec3m d.1, d.2 k\u1ebf th\u1eeba t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP) v\u00e0 b\u1ed5 sung m\u1edbi tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb th\u1ee9 ba.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb th\u1ee9 ba:<\/p>\n<ul>\n<li>Creditors and guarantors are state-owned organizations with charter capital that function to buy, sell, and process debt, but do not directly or indirectly participate in the management, control, capital contribution, or investment in the debtor enterprise or the guaranteed enterprise as stipulated in points a and c of this clause.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Case 3: Linking through personnel, decision-making power<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% 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 kia, ho\u1eb7c ch\u1ec9 \u0111\u1ecbnh m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kia; ho\u1eb7c hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh \u2013 \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p kia c\u0169ng l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft; t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y. <strong><em>(K\u1ebf th\u1eeba t\u1ea1i \u0111i\u1ec3m \u0111, e, k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.)<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><b>Example: <\/b><span style=\"font-weight: 400;\">Company M has a Board of Directors of 5 members. Of these, Company N directly appointed 3 people. The appointment ratio accounts for 60%, exceeding the threshold of 50% as prescribed in Decree 132\/2020\/ND-CP, so M and N are determined to have an affiliated relationship.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Case 4: Linked through family relationships<\/b><\/p>\n<p style=\"text-align: justify;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu \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 quan h\u1ec7 v\u1ee3, ch\u1ed3ng; cha m\u1eb9, con; anh ch\u1ecb em; \u00f4ng b\u00e0, ch\u00e1u; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t\u2026 theo danh s\u00e1ch quan h\u1ec7 t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5. <strong><em>(K\u1ebf th\u1eeba nguy\u00ean v\u1eb9n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.)<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><b>Example: <\/b>C\u00f4ng ty X c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 100 t\u1ef7 \u0111\u1ed3ng, \u00f4ng Nguy\u1ec5n V\u0103n A s\u1edf h\u1eefu 40% c\u1ed5 ph\u1ea7n v\u00e0 gi\u1eef vai tr\u00f2 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c. C\u00f4ng ty Y c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 80 t\u1ef7 \u0111\u1ed3ng, b\u00e0 Tr\u1ea7n Th\u1ecb B (v\u1ee3 \u00f4ng A) s\u1edf h\u1eefu 35% c\u1ed5 ph\u1ea7n v\u00e0 l\u00e0 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Do \u00f4ng A v\u00e0 b\u00e0 B c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng, C\u00f4ng ty X v\u00e0 C\u00f4ng ty Y c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><b>Case 5: Link controlled by an individual<\/b><\/p>\n<p style=\"text-align: justify;\">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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. <strong><em>(K\u1ebf th\u1eeba t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.)<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><b>Example: <\/b>\u00d4ng Ph\u1ea1m V\u0103n C g\u00f3p 40% v\u1ed1n v\u00e0 l\u00e0 Ch\u1ee7 t\u1ecbch H\u0110QT C\u00f4ng ty M (v\u1ed1n \u0111i\u1ec1u l\u1ec7 120 t\u1ef7 \u0111\u1ed3ng); \u0111\u1ed3ng th\u1eddi g\u00f3p 30% v\u1ed1n v\u00e0 l\u00e0 Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh C\u00f4ng ty N (v\u1ed1n \u0111i\u1ec1u l\u1ec7 60 t\u1ef7 \u0111\u1ed3ng). D\u00f9 M v\u00e0 N kh\u00f4ng s\u1edf h\u1eefu v\u1ed1n ch\u00e9o, c\u1ea3 hai c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a \u00f4ng C th\u00f4ng qua v\u1ed1n g\u00f3p v\u00e0 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, n\u00ean M v\u00e0 N c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 6: Li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 do giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/b><\/p>\n<p style=\"text-align: justify;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c th\u00e2n nh\u00e2n c\u1ee7a h\u1ecd) trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 \u0111\u00f3.<\/p>\n<p><strong>Updated Decree 255\/2026\/ND-CP:<\/strong> \u0110i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 b\u1ed5 sung giao d\u1ecbch <strong>borrow, lend<\/strong><\/p>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay, y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TNDN.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_khong_che_chi_phi_lai_vay_30_Nghi_dinh_1322020ND-CP\"><\/span><b>Regulations on controlling interest expenses (30%) Decree 132\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Clause 3, Article 16 <span style=\"color: #000000;\">Decree 132\/2020\/ND-CP<\/span> quy \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a m\u1ed9t ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u0111\u01b0\u01a1ng EBITDA; chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay.<\/p>\n<p><strong>Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c <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> gi\u1eef nguy\u00ean v\u1ec1 n\u1ed9i dung<\/strong> t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16, ch\u1ec9 c\u1eadp nh\u1eadt d\u1eabn chi\u1ebfu Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m hi\u1ec7n h\u00e0nh. Nguy\u00ean v\u0103n kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">(1) Total interest expense after deducting deposit interest and loan interest arising during the period of the taxpayer that is deductible when determining taxable income for corporate income tax shall not exceed 30% of total net profit from business activities during the period plus interest expense after deducting deposit interest and loan interest arising during the period plus depreciation expense arising during the period of the taxpayer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2) The non-deductible interest expense portion under point (1) shall be transferred to the next tax period when determining the total deductible interest expense in case the total deductible interest expense incurred in the next tax period is lower than the level specified in point (1). The period for transferring the interest expense continuously shall not exceed 05 years from the year following the year in which the non-deductible interest expense arises;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(3) The provisions in Point (1) do not apply to loans of taxpayers that are credit institutions according to<\/span><span style=\"font-weight: 400;\"> Law on Credit Institutions 2010<\/span> <span style=\"font-weight: 400;\">insurance business organizations in accordance with the provisions of the law on insurance business; official development assistance (ODA) loans, preferential loans of the Government implemented in the form of the Government borrowing from abroad to lend to enterprises; loans to implement national target programs (new rural areas and sustainable poverty reduction programs), investment loans for programs and projects implementing the State&#039;s social welfare policies (resettlement housing, housing for workers, students, social housing and other public welfare projects),<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0(4) Taxpayers declare the interest expense ratio in the tax period according to Appendix I issued herewith. <\/span><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><span style=\"font-weight: 400;\">&quot;<\/span><\/p>\n<p><b>References:<\/b> <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?anchor=dieu_16\" rel=\"nofollow noopener\" target=\"_blank\">Law Library<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_chuyen_phan_chi_phi_lai_vay_khong_duoc_tru\"><\/span>C\u01a1 ch\u1ebf chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t tr\u1ea7n kh\u00f4ng b\u1ecb x\u00f3a ngay. Ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 sau th\u1ea5p h\u01a1n m\u1ee9c 30% EBITDA c\u1ee7a k\u1ef3 \u0111\u00f3. Th\u1eddi h\u1ea1n chuy\u1ec3n t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh. C\u01a1 ch\u1ebf n\u00e0y <strong>kh\u00f4ng thay \u0111\u1ed5i<\/strong> khi chuy\u1ec3n t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP sang Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u00ean s\u1ed1 chi ph\u00ed l\u00e3i vay ch\u01b0a chuy\u1ec3n h\u1ebft c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c theo d\u00f5i trong th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i.<\/p>\n<p><strong>Chuy\u1ec3n ti\u1ebfp:<\/strong> Doanh nghi\u1ec7p \u0111ang thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vya theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u00fac \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP (kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP).<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_ap_dung_khong_che_30\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng kh\u1ed1ng ch\u1ebf 30%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Danh s\u00e1ch ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans of taxpayers are credit institutions (according to the Law on Credit Institutions) or insurance business organizations (according to the Law on Insurance Business).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official development assistance (ODA) loans and preferential loans under the mechanism of the Government borrowing from abroad and then lending to enterprises.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preferential loans, capital of national target programs (for example: new rural programs, sustainable poverty reduction).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans to invest in programs\/projects implementing the State&#039;s social welfare policies, for example: resettlement housing, worker housing, student housing, social housing and other public welfare projects.<\/span><\/li>\n<\/ul>\n<p><strong>Note:<\/strong> \u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 30% EBITDA.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Country-by-Country Reporting (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">CbCR l\u00e0 b\u00e1o c\u00e1o c\u1ea5p t\u1eadp \u0111o\u00e0n, ph\u1ea3n \u00e1nh c\u00e1ch ph\u00e2n b\u1ed5 doanh thu, l\u1ee3i nhu\u1eadn, thu\u1ebf v\u00e0 m\u1ed9t s\u1ed1 ch\u1ec9 s\u1ed1 ho\u1ea1t \u0111\u1ed9ng (s\u1ed1 nh\u00e2n vi\u00ean, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh\u2026) theo t\u1eebng qu\u1ed1c gia n\u01a1i t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng. B\u00e1o c\u00e1o cung c\u1ea5p cho c\u01a1 quan thu\u1ebf b\u1ee9c tranh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1, BEPS v\u00e0 ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin theo ti\u00eau chu\u1ea9n OECD.<\/p>\n<p dir=\"ltr\">\u0110\u00e2y l\u00e0 n\u1ed9i dung <strong>\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nhi\u1ec1u nh\u1ea5t<\/strong> khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh nh\u1eefng \u0111i\u1ec3m ch\u00ednh:<\/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<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Decree 255\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Global consolidated revenue threshold<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb 18.000.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N\u0103m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue during the tax period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Exchange rate<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not yet regulated<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Submission Deadline<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean: ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There is no standardized template yet.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/TB-BCLN, n\u1ed9p 01 l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5; c\u1eadp nh\u1eadt trong 90 ng\u00e0y khi c\u00f3 thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not yet regulated<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a, qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng CbCR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not for price fixing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_Viet_Nam\"><\/span><b>Time to submit cross-border profit report when parent company is in Vietnam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00f3 t\u1ed5ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean th\u00ec ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia thep Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_nop_bao_cao_loi_nhuan_lien_quoc_gia_khi_cong_ty_me_o_nuoc_ngoai\"><\/span><b>When to file cross-border profit reports when the parent company is abroad<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111\u1ea1t ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro <strong>kh\u00f4ng ph\u1ea3i n\u1ed9p<\/strong> CbCR cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam khi:<\/p>\n<ul dir=\"ltr\">\n<li>C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u1eadp, n\u1ed9p CbCR t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa v\u00e0 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n; ho\u1eb7c<\/li>\n<li>C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p CbCR t\u1ea1i m\u1ed9t qu\u1ed1c gia \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o, th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin c\u00f2n hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam v\u00e0 kh\u00f4ng r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/li>\n<\/ul>\n<p>Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i g\u1eedi <strong>Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/strong> cho c\u01a1 quan thu\u1ebf.<\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf Vi\u1ec7t Nam ch\u1ec9 ph\u1ea3i n\u1ed9p CbCR khi:<\/p>\n<ul>\n<li>C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa;<\/li>\n<li>N\u01b0\u1edbc c\u01b0 tr\u00fa c\u00f3 \u0111i\u1ec1u \u01b0\u1edbc, th\u1ecfa thu\u1eadn v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p;<\/li>\n<li>Ho\u1eb7c \u0111\u00e3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 t\u00ednh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng b\u1ed5 sung ngo\u1ea1i l\u1ec7:<\/strong> Kh\u00f4ng ph\u1ea3i n\u1ed9p khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa ch\u1ec9 v\u00ec kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 th\u1ec3 ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn CbCR t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ke_thua_nhung_gi_tu_Nghi_dinh_1322020ND-CP\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba nh\u1eefng g\u00ec t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5310\" aria-describedby=\"caption-attachment-5310\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5310\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-dinh-2552026ND-CP-ke-thua-nhung-gi-tu-Nghi-dinh-1322020ND-CP-1.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba nh\u1eefng g\u00ec t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-dinh-2552026ND-CP-ke-thua-nhung-gi-tu-Nghi-dinh-1322020ND-CP-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-dinh-2552026ND-CP-ke-thua-nhung-gi-tu-Nghi-dinh-1322020ND-CP-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-dinh-2552026ND-CP-ke-thua-nhung-gi-tu-Nghi-dinh-1322020ND-CP-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-dinh-2552026ND-CP-ke-thua-nhung-gi-tu-Nghi-dinh-1322020ND-CP-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-dinh-2552026ND-CP-ke-thua-nhung-gi-tu-Nghi-dinh-1322020ND-CP-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5310\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba nh\u1eefng g\u00ec t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p>Theo C\u00f4ng v\u0103n 4697\/CT-CS ng\u00e0y 09\/7\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (g\u1ed3m 4 ch\u01b0\u01a1ng, 24 \u0111i\u1ec1u) v\u1ec1 c\u01a1 b\u1ea3n k\u1ebf th\u1eeba Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. C\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean:<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung k\u1ebf th\u1eeba<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u kho\u1ea3n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Scope of regulation and subjects of application<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1, \u0110i\u1ec1u 2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft: 25% v\u1ed1n g\u00f3p; c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t t\u1eeb 10%; vay, b\u1ea3o l\u00e3nh t\u1eeb 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean 50% n\u1ee3 trung d\u00e0i h\u1ea1n; ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% ban l\u00e3nh \u0111\u1ea1o; quan h\u1ec7 th\u00e2n nh\u00e2n; chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp; t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75; c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh theo trung v\u1ecb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 4; \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">05 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, gi\u00e1 b\u00e1n l\u1ea1i, gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i, so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n, ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 13, 14, 15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1, 2\u00a0 \u0110i\u1ec1u 16<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA, chuy\u1ec3n ti\u1ebfp t\u1ed1i \u0111a 05 n\u0103m v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clause 3, Article 16<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ba c\u1ea5p (Ph\u1ee5 l\u1ee5c I, H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia; l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2, 3 \u0110i\u1ec1u 18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c, gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n k\u00ea khai M\u1ee5c III, IV v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 khi ch\u1ec9 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc c\u00f9ng thu\u1ebf su\u1ea5t, kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 khi doanh thu 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><\/p>\n<p><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 v\u1edbi giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi APA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1, \u0111i\u1ec3m a, b kho\u1ea3n 2 \u0110i\u1ec1u 20<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_cua_Nghi_dinh_2552026ND-CP_so_voi_Nghi_dinh_1322020ND-CP\"><\/span>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5305\" aria-describedby=\"caption-attachment-5305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5305\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-diem-moi-cua-Nghi-dinh-255_2026_ND-CP-so-voi-Nghi-dinh-132_2020_ND-CP.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-diem-moi-cua-Nghi-dinh-255_2026_ND-CP-so-voi-Nghi-dinh-132_2020_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-diem-moi-cua-Nghi-dinh-255_2026_ND-CP-so-voi-Nghi-dinh-132_2020_ND-CP-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-diem-moi-cua-Nghi-dinh-255_2026_ND-CP-so-voi-Nghi-dinh-132_2020_ND-CP-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-diem-moi-cua-Nghi-dinh-255_2026_ND-CP-so-voi-Nghi-dinh-132_2020_ND-CP-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-diem-moi-cua-Nghi-dinh-255_2026_ND-CP-so-voi-Nghi-dinh-132_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5305\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/figcaption><\/figure>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_quan_he_lien_ket_qua_muon_cho_muon\"><\/span>B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c th\u00e2n nh\u00e2n c\u1ee7a h\u1ecd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 giao d\u1ecbch vay, cho vay.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_truong_hop_khong_xac_dinh_quan_he_lien_ket\"><\/span>B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00c1p d\u1ee5ng v\u1edbi 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 \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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_Co_so_du_lieu_quoc_gia_va_thu_tu_uu_tien_su_dung_co_so_du_lieu\"><\/span>B\u1ed5 sung C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh th\u1ee9 t\u1ef1:<\/p>\n<ul>\n<li>Th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai (th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, s\u00e0n giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, ngu\u1ed3n ch\u00ednh th\u1ee9c c\u1ee7a b\u1ed9, ng\u00e0nh);<\/li>\n<li>Commercial database;<\/li>\n<li>Tax Administration Database.<\/li>\n<\/ul>\n<p>Vi\u1ec7c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 6.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dieu_kien_mien_lap_Ho_so_xac_dinh_gia\"><\/span>N\u1edbi \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00e2ng ng\u01b0\u1ee1ng doanh thu t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean <strong>under 500 billion VND<\/strong> and <strong>Remove the criterion of &quot;business with simple functions&quot;.\u201c<\/strong>. C\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u (ph\u00e2n ph\u1ed1i 5%, s\u1ea3n xu\u1ea5t 10%, gia c\u00f4ng 15%) \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_doi_toan_dien_quy_dinh_ve_CbCR\"><\/span>S\u1eeda \u0111\u1ed5i to\u00e0n di\u1ec7n quy \u0111\u1ecbnh v\u1ec1 CbCR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro, c\u0103n c\u1ee9 doanh thu n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc, Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN n\u1ed9p m\u1ed9t l\u1ea7n, \u0111\u1ecbnh d\u1ea1ng XML (chi ti\u1ebft t\u1ea1i m\u1ee5c B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u1edf tr\u00ean).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_ve_trach_nhiem_cua_co_quan_thue\"><\/span>Thay \u0111\u1ed5i v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 quy \u0111\u1ecbnh kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh); b\u1ed5 sung ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n, trong \u0111\u00f3 c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n ho\u1eb7c nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 k\u00ea khai.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dong_bo_voi_Luat_Quan_ly_thue_so_1082025QH15\"><\/span><strong>In line with the Law on Tax Administration No. 108\/2025\/QH15<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra v\u00e0 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi; &#8220;c\u00f4ng ty kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf&#8221; \u0111\u01b0\u1ee3c s\u1eeda th\u00e0nh &#8220;t\u1ed5 ch\u1ee9c kinh doanh l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf&#8221; khi \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_neu_khong_tuan_thu\"><\/span><b>Legal consequences of non-compliance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failure to submit or late submission of appendices and reports as prescribed may be subject to administrative penalties, specifically as follows:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">Warning penalty for tax declaration submission after the deadline from 01 day to 05 days with mitigating circumstances.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0A fine of VND 2,000,000 to VND 5,000,000 shall be imposed for submitting tax declaration dossiers 01 to 30 days past the deadline, except for the case specified in Clause 1 of this Article.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Fines from VND 5,000,000 to VND 8,000,000 for submitting tax declarations 31 to 60 days past the prescribed deadline.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0A fine of from VND 8,000,000 to VND 15,000,000 shall be imposed for one of the following acts:<\/span><\/p><\/blockquote>\n<ol style=\"text-align: justify;\">\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">a) Submitting tax declaration dossiers 61 to 90 days past the prescribed deadline;<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">b) Submitting tax declaration dossiers 91 days or more after the prescribed deadline but no tax payable arises;<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">c) Not submitting tax declaration but no tax payable arises;<\/span><\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p><span style=\"font-weight: 400;\">d) Failure to submit appendices as prescribed on tax management for enterprises with related transactions attached to corporate income tax settlement dossiers<\/span><i><span style=\"font-weight: 400;\">.<\/span><\/i>&quot;<\/p><\/blockquote>\n<\/li>\n<\/ol>\n<blockquote><p><b>References: <\/b><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/83A83CF-hd-muc-phat-khong-nop-phu-luc-giao-dich-lien-ket-bao-nhieu.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n b\u1ecb bu\u1ed9c n\u1ed9p ph\u1ee5 l\u1ee5c k\u00e8m h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u00f3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u00f9 h\u1ee3p nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/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>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, nh\u01b0ng v\u1eabn l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd cho quy\u1ebft to\u00e1n, ki\u1ec3m tra, thanh tra c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u1ebf th\u1eeba g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 t\u1eeb ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ebfn ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA.<\/p>\n<p>03 thay \u0111\u1ed5i doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngay cho k\u1ef3 quy\u1ebft to\u00e1n 2026:<\/p>\n<ul>\n<li>GIao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t;<\/li>\n<li>Kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo ng\u01b0\u1ee1ng doanh thu m\u1edbi d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng;<\/li>\n<li>V\u00e0 ngh\u0129a v\u1ee5 CbCR theo ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For specific advice, please contact your business. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accoutant Network.<\/a><\/span><\/strong><\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_1322020ND-CP\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_con_hieu_luc_khong\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 theo kho\u1ea3n 2 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_nao_thay_the_Nghi_dinh_1322020ND-CP\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh n\u00e0o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, k\u00fd ng\u00e0y 30\/6\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026. Ngh\u1ecb \u0111\u1ecbnh g\u1ed3m 4 ch\u01b0\u01a1ng, 24 \u0111i\u1ec1u. C\u00f9ng l\u00fac n\u00e0y, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP (v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 132) c\u0169ng h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_cho_ky_tinh_thue_nao\"><\/span><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 255 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, t\u1ee9c l\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u1ed9p n\u0103m 2027. Doanh nghi\u1ec7p \u0111ang thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025 v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n trong th\u1eddi gian chuy\u1ec3n ti\u1ebfp c\u00f2n l\u1ea1i (kho\u1ea3n 3 \u0110i\u1ec1u 23).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_chi_phi_lai_vay_30_EBITDA_co_thay_doi_khong\"><\/span><strong>Quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay 30% EBITDA c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean. Ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 sau, t\u1ed1i \u0111a 5 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb k\u1ef3 ph\u00e1t sinh. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 v\u00ed d\u1ee5 t\u1ea1i b\u00e0i x\u1eed l\u00fd ti\u1ec1n g\u1eedi, l\u00e3i vay v\u01b0\u1ee3t 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_ra_soat_nhung_gi_khi_chuyen_sang_Nghi_dinh_255\"><\/span><strong>Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec khi chuy\u1ec3n sang Ngh\u1ecb \u0111\u1ecbnh 255?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 b\u1ed1n vi\u1ec7c: ki\u1ec3m tra c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch ph\u00e1t sinh, t\u00ednh l\u1ea1i chi ph\u00ed l\u00e3i vay theo 30% EBITDA, \u0111\u1ed1i chi\u1ebfu ng\u01b0\u1ee1ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 CbCR, v\u00e0 c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u k\u00ea khai.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 theo \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. &nbsp; Gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,11],"tags":[46,47,45],"class_list":["post-656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-khung-phap-ly","tag-ke-khai-thue-tndn","tag-muc-phat-vi-pham-va-giai-phap-tuan-thu-cho-doanh-nghiep","tag-nghi-dinh-20-2025-nd-cp-quy-dinh-moi-ve-giao-dich-lien-ket"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/656","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=656"}],"version-history":[{"count":17,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/656\/revisions"}],"predecessor-version":[{"id":5464,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/656\/revisions\/5464"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5304"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}