{"id":673,"date":"2025-05-27T20:53:16","date_gmt":"2025-05-28T03:53:16","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=673"},"modified":"2025-10-07T21:56:13","modified_gmt":"2025-10-08T04:56:13","slug":"tu-van-cap-nhat-quy-dinh-moi-gdlk-2025","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/","title":{"rendered":"Consulting on updating new regulations on GDLK 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tax policies are increasingly tightened, consulting on updating new regulations on related party transactions (FDI) has become an essential need for most businesses. Changes from Decree 132\/2020\/ND-CP and new guiding documents not only directly impact the obligation to declare and prepare documents but also affect the financial strategy and tax risks of businesses. MAN - Master Accountant Network with a team of experienced experts in the field, businesses not only promptly grasp new regulations but also receive support in building optimal solutions, ensuring compliance with the law and improving transparency in business operations.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Gioi_thieu\" >Introduce<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Tong_quan_quy_dinh_moi_ve_Giao_dich_lien_ket_nam_2025\" >Overview of new regulations on Related Transactions in 2025<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Co_so_phap_ly\" >Legal basis<\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Nhung_diem_thay_doi_chinh_so_voi_truoc_day\" >Main changes compared to before<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Tac_dong_den_nghia_vu_ke_khai_lap_ho_so_GDLK_va_nop_bao_cao_thue\" >Impact on obligations to declare, prepare GDLK records and submit tax reports.\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Thach_thuc_doanh_nghiep_khi_ap_dung_quy_dinh_moi_GDLK\" >Challenges for businesses when applying new regulations on GDLK\u00a0<\/a><\/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\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Quy_trinh_cung_cap_dich_vu_cua_MAN_%E2%80%93_Master_Accountant_Network\" >MAN Service Delivery Process \u2013 Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Ket_luan\" >Conclude\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-cap-nhat-quy-dinh-moi-gdlk-2025\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information: MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu\"><\/span><b>Introduce<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax policies related to related party transactions in Vietnam are highly complex and are regularly adjusted to approach international standards on <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> and anti-transfer pricing. This creates great pressure for the accounting and finance department of enterprises, especially foreign-invested enterprises or multi-industry enterprises. Consulting services to update new regulations on GDLK not only help enterprises understand correctly and apply the regulations, but also support the development of transfer pricing strategies, manage loan interest expenses, and prepare transparent GDLK documents, meeting the requirements of tax authorities. This is the &quot;shield&quot; that helps enterprises minimize tax risks, while optimizing legitimate benefits in production and business activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Updating new regulations on related party transactions plays a key role in ensuring compliance with the law and avoiding the risk of tax authorities determining taxable income or excluding unreasonable expenses. Continuous changes from Decree 132\/2020\/ND-CP and additional instructions in 2025 require businesses to closely monitor, because even a delay or misunderstanding of regulations can lead to errors in declaring and documenting related party transactions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_quy_dinh_moi_ve_Giao_dich_lien_ket_nam_2025\"><\/span><b>Overview of new regulations on Related Transactions in 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2014\" aria-describedby=\"caption-attachment-2014\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2014\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-cap-nhat-quy-dinh-moi-GDLK-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2014\" class=\"wp-caption-text\">Overview of new GDLK regulation updates<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Consulting on updating new regulations on GDLK has become an essential need for businesses in the context of management agencies increasingly tightening tax administration activities. The year 2025 marks many important adjustments related to the legal basis, scope of application and declaration obligations of businesses.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly\"><\/span><b>Legal basis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The legal framework is still mainly based on <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> of the Government, combined with the guiding Circular of the Ministry of Finance. However, in 2025, the new GDLK regulations will be updated in a more transparent direction, in line with international practices on transfer pricing management, ensuring that Vietnam fulfills its commitment to combat tax base erosion.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_diem_thay_doi_chinh_so_voi_truoc_day\"><\/span><b>Main changes compared to before<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Compared to the previous period, some of the contents updated with new GDLK regulations are outstanding as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional details about <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chuyen-tiep-chi-phi-lai-vay-qua-han\/\"><span style=\"font-weight: 400;\">limit on interest expenses<\/span><\/a><span style=\"font-weight: 400;\"> when calculating corporate income tax, especially for businesses with many loans from related parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expanding the scope <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket-2025\/\"><span style=\"font-weight: 400;\">identify the affiliate <\/span><\/a><span style=\"font-weight: 400;\">and related party transaction conditions, to cover more complex situations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tighten country-by-country reporting (CbCR) requirements for multinational corporations with subsidiaries in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthening the obligation to provide information in <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lap-ho-so-gdlk\/\"><span style=\"font-weight: 400;\">GDLK profile<\/span><\/a><span style=\"font-weight: 400;\"> to make it easier for tax authorities to compare and analyze transfer pricing risks.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tac_dong_den_nghia_vu_ke_khai_lap_ho_so_GDLK_va_nop_bao_cao_thue\"><\/span><b>Impact on obligations to declare, prepare GDLK records and submit tax reports.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_2015\" aria-describedby=\"caption-attachment-2015\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2015\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 GDLK v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Tac-dong-den-nghia-vu-ke-khai-lap-ho-so-GDLK-va-nop-bao-cao-thue-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2015\" class=\"wp-caption-text\">Impact on obligations to declare, prepare GDLK records and submit tax reports<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The new GDLK regulations update requires businesses to comprehensively review their related party transactions to ensure accuracy in declaring Forms 01, 02, 03 as prescribed. At the same time, the preparation and maintenance of GDLK records are increasingly detailed, requiring coordination between many departments in the business. If the regulations are not strictly followed, businesses are at risk of having their costs excluded, having their taxes collected, or being fined for administrative violations. Therefore, updating the new GDLK regulations not only helps businesses comply promptly, but also provides solutions to optimize costs and minimize legal risks in the long term.<\/span><\/p>\n<blockquote><p><b>See also:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">Instructions for declaration on the declaration system and appendix according to Decree 132<\/span><\/a><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">To help businesses easily visualize the important changes, below is a comparison table between the GDLK regulations before and after the update of the new GDLK regulations. This table not only shows the specific differences but also emphasizes why the update of the new GDLK regulations is more necessary than ever:<\/span><\/p>\n<p><strong>Board:<\/strong> Comparison between related party transaction regulations before and after updating new regulations<\/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;\"><strong>Regulation content<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Before 2025<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Updated 2025<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Impact on business<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Interest expense<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">30% EBITDA deduction limit, with carryforward mechanism <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=200313\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Decree 68\/2020\/ND-CP<\/span><\/a><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">More detailed regulations, additional calculation method for loans from related parties<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Enterprises must strictly control their loan structure and need to update new regulations on foreign exchange to avoid being excluded from expenses.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Identify the affiliate<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Based on ownership ratio, control rights, large loan relationships<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Expanded scope, adding new situations such as indirect control agreements<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Enterprises need to review the entire system of subsidiaries and affiliates.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">GDLK Profile<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Requires 3 levels of establishment (Local, Global, CbCR) for businesses in the following categories:<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Add more detailed requirements for comparative analysis and supporting data<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Businesses must prepare more transparent documents, increasing pressure on human resources<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Country-by-Country Reporting (CbCR)<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Only applicable to multinational corporations with a turnover of EUR 750 million or more<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">More detailed reporting requirements, wider scope of application for subsidiaries in Vietnam<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Small and medium enterprises are less affected, but FDI enterprises need to pay special attention.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Sanctions\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Penalties for violations of declaration and late submission of documents<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Increased penalties, additional stricter tax assessment measures<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Businesses are at great risk if they do not comply promptly.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">From the comparison table, it can be seen that the changes in the regulations on related-party transactions do not stop at adding calculation techniques but also expand the scope of management and strengthen sanctions. This means that businesses need to be more proactive and transparent in tax administration. However, in reality, understanding and correctly applying these regulations is not simple. This is a big challenge that makes it difficult for many businesses to declare, prepare documents and control risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_doanh_nghiep_khi_ap_dung_quy_dinh_moi_GDLK\"><\/span><b>Challenges for businesses when applying new regulations on GDLK\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The implementation of new GDLK regulations in the management of related party transactions in 2025 brings many new pressures to businesses, especially in the process of filing and tax administration. Some typical challenges include:<\/span><\/p>\n<figure id=\"attachment_2016\" aria-describedby=\"caption-attachment-2016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2016\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1.jpg\" alt=\"Nh\u1eefng th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi GDLK\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-thach-thuc-khi-ap-dung-quy-dinh-moi-GDLK-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2016\" class=\"wp-caption-text\">Challenges in applying new GDLK regulations<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identifying related parties is increasingly complex: Previously, the scope of related parties was mainly based on ownership ratio or loan relationship. However, with the update of new GDLK regulations, enterprises must also take into account cases of indirect association, control contracts or management agreements. This can easily cause accounting and finance to miss or misidentify, leading to risks when declaring.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significant increase in the volume of GDLK documents: The requirements under the new GDLK regulations require businesses to prepare more detailed comparative analysis documents, with full supporting data from third parties. This puts great pressure on the accounting department, especially for companies that do not have a modern financial management data system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of expense exclusion, especially interest expense: With stricter regulations on controlling interest expense, businesses are easily excluded if they do not calculate EBITDA correctly or cannot prove the purpose of the loan. This case not only increases corporate income tax expense but also directly affects cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Higher risk of being inspected and taxed: Enterprises that submit documents late, with missing or incorrect information are very likely to be subject to in-depth inspection. In that case, not only will they be administratively fined, but they will also be at risk of having to pay large tax arrears, affecting their reputation and business capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of specialized personnel to handle complex regulations: Many SMEs or FDI enterprises in Vietnam do not have a team with in-depth knowledge of transfer pricing and related-party transactions. Self-implementation is prone to errors, while the cost of overcoming risks is often much higher than hiring a consultant from the beginning.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding the above challenges, with a team of experienced and knowledgeable people in the field, MAN - Master Accountant Network provides in-depth consulting services on updating new regulations on GDLK to help businesses understand correctly and do it correctly, limiting legal risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Consulting on updating new regulations on GDLK helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Explain clearly about the new GDLK regulation update.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support businesses in declaring, establishing and maintaining correct GDLK records, avoiding errors that lead to cost exclusion or penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analyze transaction structure, interest expense and related items to find solutions to minimize legal tax burden.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce inspection and control risks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not only handling immediate tax obligations, consulting also helps businesses design sustainable financial and tax management strategies, in line with international standards.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_cung_cap_dich_vu_cua_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN Service Delivery Process \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network builds a consulting service process to update new regulations on GDLK following a strict sequence to ensure quality:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 1 \u2013 Receive requests: Record customer information and requests via phone, email, and website.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 2 \u2013 Survey consultation: Learn about the business, analyze the situation to come up with a suitable service plan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 3 \u2013 Signing the contract: After agreement, proceed to sign the service contract between the two parties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 4 \u2013 Service implementation: MAN \u2013 Master Accountant Network assigns an accountant in charge of receiving documents and performing the committed accounting work.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 5 \u2013 Acceptance report: Periodically report work progress and results for customer review and feedback.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 6 \u2013 Customer care: Always ready to support and advise customers when problems arise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 7 \u2013 Evaluate improvements: Listen to customer feedback to continuously improve service quality.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The service provision process at MAN \u2013 Master Accountant Network complies with the principles in Articles 13 and 18 of the 2015 Accounting Law, including organizing accounting work, storing documents and ensuring legal responsibility.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax policies and regulations on related-party transactions are constantly changing, so it is vital for businesses to proactively update and properly apply regulations to minimize legal risks and optimize financial strategies. However, not all businesses have enough resources and expertise to handle these complex requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That is why the consulting service to update new regulations on GDLK becomes a reliable companion solution. With legal understanding, practical experience and commitment to transparency, MAN \u2013 Master Accountant Network not only helps businesses comply with standards but also creates a sustainable financial foundation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is still wondering about the changes and updates on related-party transactions, don&#039;t wait until risks arise to find a solution. Be proactive in choosing consulting services to update new GDLK regulations to ensure compliance with the law, optimize legal costs and build a solid financial foundation for the future.<\/span><span style=\"font-weight: 400;\">i.<\/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:<\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> MAN \u2013 Master Accountant Network<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Binh Thuan Ward, District 7, Ho Chi Minh City.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" 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;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>Editorial Board: MAN \u2013 Master Accountant Network<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh s\u00e1ch thu\u1ebf ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c t\u01b0 v\u1ea5n c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi giao d\u1ecbch li\u00ean k\u1ebft (GDLK) tr\u1edf th\u00e0nh nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a h\u1ea7u h\u1ebft doanh nghi\u1ec7p. Nh\u1eefng thay \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,18],"tags":[],"class_list":["post-673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-tu-van-tuan-thu-gdlk"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/673","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=673"}],"version-history":[{"count":9,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/673\/revisions"}],"predecessor-version":[{"id":2305,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/673\/revisions\/2305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2013"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}