{"id":660,"date":"2025-05-27T20:16:24","date_gmt":"2025-05-28T03:16:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=660"},"modified":"2025-10-14T19:19:52","modified_gmt":"2025-10-15T02:19:52","slug":"thong-tu-45-2021-tt-btc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/","title":{"rendered":"Circular 45\/2021\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC has supplemented and provided detailed instructions on how to determine taxable prices in tax management for enterprises with related-party transactions, creating a transparent legal framework and approaching international standards. This article will help you understand the key content of Circular 45\/2021\/TT-BTC, new points compared to previous regulations, as well as practical impacts on business activities and tax declaration obligations of enterprises.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/#Gioi_thieu_Thong_tu_452021TT-BTC\" >Introducing Circular 45\/2021\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_la_gi\" >What is Circular 45\/2021\/TT-BTC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/#Moi_quan_he_giua_Thong_tu_452021TT-BTC_va_Nghi_dinh_1322020ND-CP\" >Relationship between Circular 45\/2021\/TT-BTC and 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\/thong-tu-45-2021-tt-btc\/#Pham_vi_dieu_chinh_va_doi_tuong_ap_dung_Thong_tu_452021TT-BTC\" >Scope of regulation and subjects of application of Circular 45\/2021\/TT-BTC<\/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\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_ap_dung_APA_voi_doanh_nghiep_co_giao_dich_lien_ket\" >Circular 45\/2021\/TT-BTC applies APA to enterprises with related party transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_ve_cac_giao_dich_duoc_de_nghi_ap_dung_APA\" >Circular 45\/2021\/TT-BTC on transactions proposed to apply APA<\/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\/thong-tu-45-2021-tt-btc\/#Giai_thich_tu_ngu\" >Word explanation\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_ve_thoi_gian_co_hieu_luc_cua_APA\" >Circular 45\/2021\/TT-BTC on the effective period of APA<\/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\/thong-tu-45-2021-tt-btc\/#Nguyen_tac_ap_dung\" >Principles of application<\/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\/thong-tu-45-2021-tt-btc\/#Thong_tu_452021TT-BTC_can_chuan_bi_ho_so_thong_tin_du_lieu_nao\" >Circular 45\/2021\/TT-BTC requires preparation of what information and data documents?\u00a0<\/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\/thong-tu-45-2021-tt-btc\/#Tham_dinh_ho_so_ap_dung_APA_theo_thong_tu_452021TT-BTC\" >Appraisal of APA application dossier according to Circular 45\/2021\/TT-BTC<\/a><\/li><\/ul><\/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\/thong-tu-45-2021-tt-btc\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-45-2021-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_Thong_tu_452021TT-BTC\"><\/span><b>Introducing Circular 45\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_la_gi\"><\/span><b>What is Circular 45\/2021\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC is a legal document issued by the Ministry of Finance on June 18, 2021, providing detailed guidance on determining taxable prices in tax management for enterprises with related-party transactions. This is one of the important documents, directly supporting Decree 132\/2020\/ND-CP, helping enterprises clearly understand how to declare, prepare documents and apply the method of determining related-party transaction prices according to the independence principle (Arm&#039;s Length Principle).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_giua_Thong_tu_452021TT-BTC_va_Nghi_dinh_1322020ND-CP\"><\/span><b>Relationship between Circular 45\/2021\/TT-BTC and 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;\">The relationship between Circular 45\/2021\/TT-BTC and Decree 132\/2020\/ND-CP can be understood simply: Decree 132 is the overall legal framework, while Circular 45\/2021\/TT-BTC is a specific guiding document for practical implementation. Thanks to that, businesses can fulfill their tax declaration and management obligations. <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> in a clear, transparent and consistent manner.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC not only creates a transparent legal corridor for domestic enterprises and FDI enterprises, but also contributes to improving the efficiency of tax management and preventing budget losses due to transfer pricing. At the same time, this document also affirms Vietnam&#039;s commitment to approaching international standards (OECD - BEPS), thereby building a fair and sustainable investment environment.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dieu_chinh_va_doi_tuong_ap_dung_Thong_tu_452021TT-BTC\"><\/span><b>Scope of regulation and subjects of application of Circular 45\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Scope of adjustment<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC clearly states the scope of regulation and relevant applicable subjects.<\/span><b>.<\/b><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c1. This Circular guides the implementation of Article 41 of Decree No. 126\/2020\/ND-CP dated October 19, 2020 of the Government on the application of the Advance Pricing Agreement (hereinafter referred to as APA) mechanism in tax management for enterprises with related-party transactions.<\/span><\/p>\n<p>2. Other contents on the APA mechanism are implemented according to the provisions of <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Tax Administration Law No. 38\/2019\/QH14<\/a> June 13, 2019, Decree No. <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/nghi-dinh-132-2020-nd-cp-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">132\/2020\/ND-CP<\/a> dated November 5, 2020 of the Government regulating tax management for enterprises with related-party transactions and other relevant legal documents.\u201d<\/p>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2021-TT-BTC-ap-dung-co-che-Thoa-thuan-truoc-ve-phuong-phap-xac-dinh-gia-tinh-thue-478609.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Applicable objects<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 224px;\" rowspan=\"4\">\n<p style=\"text-align: center;\"><b>Circular 45\/2021\/TT-BTC<\/b><\/p>\n<\/td>\n<td style=\"height: 56px;\">Applicable objects<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">Foreign Direct Investment (FDI) Enterprises<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">Domestic enterprises<\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">Multinational corporations.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC also emphasizes that not only international transactions are regulated, but also domestic transactions between related parties in Vietnam must be declared and determined for tax purposes in accordance with regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC has a wide scope of coverage, directly affecting both FDI and domestic enterprises. This affirms the goal of tightening tax management, while promoting transparency in production and business activities in Vietnam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC guides the application of the Advance Pricing Agreement (APA) mechanism in tax management with enterprises having related-party transactions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_ap_dung_APA_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Circular 45\/2021\/TT-BTC applies APA to enterprises with related party transactions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_ve_cac_giao_dich_duoc_de_nghi_ap_dung_APA\"><\/span><b>Circular 45\/2021\/TT-BTC on transactions proposed to apply APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC proposes to apply the price determination method (APA) to specific transactions as follows: <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions proposed to apply the price determination method (APA) are related party transactions specified in Clause 2, Article 1 of Decree No. 132\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC on transactions proposed to apply APA as prescribed in Clause 1 of this Article must simultaneously satisfy the following conditions:<\/span><span style=\"font-weight: 400;\">:<\/span><\/li>\n<\/ul>\n<p><strong>Board:<\/strong> Summary of conditions of Circular 45\/2021\/TT-BTC proposing to apply APA<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td rowspan=\"4\">\n<p style=\"text-align: center;\"><b>Circular 45\/2021\/TT-BTC proposes to apply APA.<\/b><\/p>\n<\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The actual transaction has arisen in the taxpayer&#039;s business operations and will take place during the APA application period.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The transaction has a basis for determining the nature of tax liability and has a basis for analyzing, comparing, and selecting independent comparables.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The transaction is not subject to tax disputes or complaints.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transactions are conducted transparently, not for the purpose of tax evasion or avoidance.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_thich_tu_ngu\"><\/span><b>Word explanation<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC, in addition to the concepts explained in the Law on Tax Administration and Decree 132\/2020\/ND-CP, technical terms related to related party transactions will be understood and applied according to the detailed instructions in Circular 45\/2021\/TT-BTC, specifically as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unilateral APA<\/b><span style=\"font-weight: 400;\"> is understood as an agreement established and signed directly between the Vietnamese tax authority and the taxpayer when they have a need to request the application of APA. This is the simplest form of agreement, including only one party, the tax and the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bilateral APA <\/b><span style=\"font-weight: 400;\">is an agreement on APA signed between three entities: the Vietnamese tax authority, the taxpayer and the tax authority of the partner country or territory. The main purpose is to determine the tax obligations of the taxpayer in a transparent manner, on the basis of compliance with the provisions of the Double Taxation Avoidance Agreement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Multilateral APA<\/b><span style=\"font-weight: 400;\"> A multilateral APA is a more complex type of agreement, involving the Vietnamese tax authority, the taxpayer and many foreign tax authorities. The application of a multilateral APA aims to ensure consistency in determining cross-border tax obligations, and is also based on the foundation of international tax treaties to limit the risk of tax disputes.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_ve_thoi_gian_co_hieu_luc_cua_APA\"><\/span><b>Circular 45\/2021\/TT-BTC on the effective period of APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The effective period of the price determination method (APA) after being signed is now stipulated to be a maximum of 3 years for tax calculation, instead of 5 years as in the previous Circular 201. For dossiers requesting to apply the price determination method (APA) submitted before August 3, 2021 (the date Circular 45\/2021\/TT-BTC officially takes effect) but not yet completed the signing, and at the same time the period of requesting to apply APA is still within the time limit calculated as of August 3, 2021, these cases will continue to be handled in accordance with the provisions of the Law on Tax Administration, Decree 126 and Circular 45\/2021\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung\"><\/span><b>Principles of application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC clearly stipulates the principles for applying the method of determining price in APA, to ensure transparency, consistency and suitability with practice. Before going into details, it is necessary to understand these principles as a basis for implementation.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c1. APA is applied on the principle that the tax authority and the taxpayer or the Vietnamese tax authority and the partner tax authority and the taxpayer cooperate, exchange and negotiate on the application of legal provisions on the implementation of corporate income tax obligations for related-party transactions within the scope of APA in accordance with the principles of independent transactions and the principle that the nature of the activity and transaction determines tax obligations.<\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> The application of APA aims to improve the efficiency of tax administration, reduce the cost of tax law compliance, determine the price of related party transactions of taxpayers in accordance with the principles of analysis, comparison with independent transactions and the principle of the nature of activities and transactions determining tax obligations to determine the nature of related party transactions, the corporate income tax obligations of taxpayers as in the conditions of transactions between independent parties and prevent double taxation and tax evasion, minimize disputes on determining the price of related party transactions.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> The taxpayer&#039;s request to apply the method of determining the price (APA) is resolved on the basis of the dossier with the necessary documents and information as prescribed in Clause 3, Article 41 of Decree No. 126\/2020\/ND-CP provided by the taxpayer fully, accurately, honestly and promptly.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> The analysis, comparison, selection of independent comparables and methods used to compare and determine prices of related-party transactions within the scope of application of APA are carried out according to the provisions of Decree No. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/nghi-dinh-132-2020-nd-cp-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> The application of the APA mechanism must ensure compliance with the principles prescribed in Clause 6, Article 42 of the Law on Tax Administration.\u201d<\/span><\/li>\n<\/ol>\n<p><b>Source:<\/b> <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2021-TT-BTC-ap-dung-co-che-Thoa-thuan-truoc-ve-phuong-phap-xac-dinh-gia-tinh-thue-478609.aspx?rel=chu-de\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Law Library<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_452021TT-BTC_can_chuan_bi_ho_so_thong_tin_du_lieu_nao\"><\/span><b>Circular 45\/2021\/TT-BTC requires preparation of what information and data documents?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The application for the advance pricing agreement (APA) mechanism is made according to regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Clause 3, Article 41, Decree 126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_1947\" aria-describedby=\"caption-attachment-1947\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1947\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC.jpg\" alt=\"H\u1ed3 s\u01a1 \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 45\/2021\/TT-BTC\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-ap-dung-theo-Thong-tu-45_2021_TT-BTC-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1947\" class=\"wp-caption-text\">Application documents according to Circular 45\/2021\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Circular 45\/2021\/TT-BTC, in case an enterprise requests to apply bilateral APA or multilateral APA, the taxpayer is responsible for ensuring that all contents in the dossier submitted to the Vietnamese tax authority are consistent with the dossier submitted by the foreign affiliate to the partner tax authority. This synchronization is to avoid information conflicts between relevant tax authorities, while ensuring the transparency and honesty of the data used by the enterprise to negotiate and implement the APA agreement.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The information, data and databases used must comply with the regulations in <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Point b, Clause 6, Article 42 of the Law on Tax Administration<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Article 17 of Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_dinh_ho_so_ap_dung_APA_theo_thong_tu_452021TT-BTC\"><\/span><b>Appraisal of APA application dossier according to Circular 45\/2021\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 45\/2021\/TT-BTC, after receiving the application for application of the transfer pricing method (APA), the General Department of Taxation will conduct an appraisal to check and compare all information provided by the taxpayer. The purpose of this stage is to assess the completeness, accuracy, legality, reasonableness and validity of the application, and at the same time consider the transfer pricing method proposed by the enterprise. On that basis, the tax authority will make an assessment of the appropriateness of the valuation method, the selected comparable, as well as determine the price, profit margin or profit allocation ratio applicable to transactions within the scope of the APA.<\/span><\/p>\n<figure id=\"attachment_1949\" aria-describedby=\"caption-attachment-1949\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1949\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1.jpg\" alt=\"Th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 Th\u00f4ng t\u01b0 45\/2021\/TT-BTC\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tham-dinh-ho-so-Thong-tu-45_2021_TT-BTC-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1949\" class=\"wp-caption-text\">Document appraisal Circular 45\/2021\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During the appraisal process, the General Department of Taxation may apply a number of specialized measures to clarify and verify information, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Request for explanation: Enterprises and related organizations and individuals are obliged to provide additional information or clarify incomplete points in the application dossier for application of the price determination method (APA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional tax management measures: Tax authorities have the right to implement necessary professional measures to verify the accuracy and legality of data, vouchers and documents submitted by taxpayers.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, the appraisal process according to Circular 45\/2021\/TT-BTC is not only to check the form of the documents but also a substantive assessment step, ensuring that the price determination method agreement (APA) is built on a reliable database and correctly reflects the principle of independent transactions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After comprehensively analyzing the provisions of Circular 45\/2021\/TT-BTC on the mechanism of price determination method (APA) and how to manage related-party transactions. Circular 45\/2021\/TT-BTC has created a clear foundation for businesses in determining transparent and stable tax prices.<\/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;\">Circular 45\/2021\/TT-BTC approaches international standards in tax management for enterprises with related-party transactions. In particular, the price determination method (APA) not only helps enterprises stabilize tax obligations, reduce the risk of disputes, but also creates trust with management agencies and investors.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is looking for a comprehensive solution to declare, build <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">Affiliated transaction records<\/span><\/a><span style=\"font-weight: 400;\"> or deploying the valuation method (APA) effectively, MAN \u2013 Master Accountant Network is ready to accompany you. With a team of experienced legal and tax experts, MAN \u2013 Master Accountant Network is committed to providing consulting services <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">transfer pricing standards<\/span><\/a><span style=\"font-weight: 400;\">, helping businesses comply with the law and enhance competitive advantage.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For specific advice, businesses <\/span><span style=\"font-weight: 400;\">Please contact MAN \u2013 Master Accountant Network.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>Contact information <a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/zalo:+84 (0) 903 963 163 or +84 (0) 903 428 622<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 45\/2021\/TT-BTC \u0111\u00e3 b\u1ed5 sung, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, t\u1ea1o khung ph\u00e1p l\u00fd minh b\u1ea1ch v\u00e0 ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1946,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khung-phap-ly"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/660","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=660"}],"version-history":[{"count":11,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/660\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/660\/revisions\/2397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1946"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}