{"id":685,"date":"2025-05-27T20:55:06","date_gmt":"2025-05-28T03:55:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=685"},"modified":"2025-09-09T02:10:14","modified_gmt":"2025-09-09T09:10:14","slug":"ho-tro-thanh-tra-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/","title":{"rendered":"Supporting inspection of related-party transactions: Reducing the risk of tax collection for 35\u201340% FDI enterprises in Vietnam"},"content":{"rendered":"<p data-start=\"94\" data-end=\"591\">Supporting inspections of related-party transactions is a key step in helping businesses comply with Vietnamese tax laws on transfer pricing, while reducing the risk of being subject to additional collection and increasing transparency in the management of inter-company transactions. According to <a href=\"https:\/\/www.gdt.gov.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">General Department of Taxation<\/a> By 2023, approximately 35\u201340% FDI enterprises in Vietnam will have to adjust their profits due to incomplete documents. This article analyzes in detail the concept, role, content of documents that need to be prepared, actual procedures, common risks and provides guidance on how to optimize inspection support reports, helping businesses prepare effectively for tax inspections.<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Khai_niem_va_vai_tro_cua_ho_tro_thanh_tra_giao_dich_lien_ket\" >Concept and role of supporting related transaction inspection<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Ho_tro_thanh_tra_giao_dich_lien_ket_la_gi\" >What is related party transaction inspection support?<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Vai_tro_doi_voi_doanh_nghiep\" >Role for business<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Noi_dung_ho_so_can_chuan_bi_truoc_thanh_tra\" >Document content to be prepared before inspection<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Ho_so_chuyen_gia_va_bao_cao_lien_quan\" >Transfer pricing documents and related reports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Thong_tin_doanh_nghiep_va_chien_luoc_chuyen_gia\" >Business information and transfer pricing strategy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Giao_dich_lien_ket_xuyen_bien_gioi\" >Cross-border affiliate trading<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Quy_trinh_thuc_te_ho_tro_thanh_tra\" >Practical procedures to support inspection<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Chuan_bi_truoc_thanh_tra\" >Prepare for inspection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Trong_qua_trinh_thanh_tra\" >During the inspection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Sau_thanh_tra\" >After inspection<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Rui_ro_thuong_gap_va_luu_y_khi_ho_tro_thanh_tra\" >Common risks and notes when supporting inspection<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Sai_sot_pho_bien\" >Common mistakes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Cach_toi_uu_ho_so\" >How to optimize your profile<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Quy_dinh_phap_ly_va_chuan_muc_quoc_te\" >Legal regulations and international standards<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Luat_thue_Viet_Nam_ve_chuyen_gia\" >Vietnam Tax Law on Transfer Pricing<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\" >OECD rules on cross-border profits<\/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\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Bang_so_sanh_luat_Viet_Nam_va_OECD\" >Comparison table of Vietnamese and OECD laws<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"72\" data-end=\"135\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_cua_ho_tro_thanh_tra_giao_dich_lien_ket\"><\/span>Concept and role of supporting related transaction inspection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"137\" data-end=\"182\"><span class=\"ez-toc-section\" id=\"Ho_tro_thanh_tra_giao_dich_lien_ket_la_gi\"><\/span>What is related party transaction inspection support?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"184\" data-end=\"645\">Support for inspection of related party transactions is the process by which enterprises prepare and provide documents and data related to inter-company transactions to help tax authorities correctly assess market prices and comply with transfer pricing regulations. According to Vietnamese legal guidelines and OECD standards, inspection support includes not only the submission of documents but also the assessment of transfer pricing risks, verification of the reasonableness of related party transactions, and ensuring transparent and complete records.<\/p>\n<p data-start=\"647\" data-end=\"682\">The main role of this activity is:<\/p>\n<ul data-start=\"684\" data-end=\"941\">\n<li data-start=\"684\" data-end=\"779\">\n<p data-start=\"686\" data-end=\"779\">Help tax authorities check and accurately determine business profits and taxes payable.<\/p>\n<\/li>\n<li data-start=\"780\" data-end=\"850\">\n<p data-start=\"782\" data-end=\"850\">Minimize the risk of tax collection due to errors in transfer pricing documents.<\/p>\n<\/li>\n<li data-start=\"851\" data-end=\"941\">\n<p data-start=\"853\" data-end=\"941\">Is an important legal basis to prove market prices for inter-company transactions.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"943\" data-end=\"975\"><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_doanh_nghiep\"><\/span>Role for business<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"977\" data-end=\"1078\">For businesses, supporting inspection of related-party transactions brings many practical benefits:<\/p>\n<ul data-start=\"1080\" data-end=\"1355\">\n<li data-start=\"1080\" data-end=\"1152\">\n<p data-start=\"1082\" data-end=\"1152\">Help businesses comply with Vietnamese tax laws and OECD standards.<\/p>\n<\/li>\n<li data-start=\"1153\" data-end=\"1269\">\n<p data-start=\"1155\" data-end=\"1269\">Support business representatives in tax inspections, thereby reducing the risk of being overcharged or adjusting profits.<\/p>\n<\/li>\n<li data-start=\"1270\" data-end=\"1355\">\n<p data-start=\"1272\" data-end=\"1355\">Enhance transparency in intercompany transaction management and transfer pricing strategies.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1357\" data-end=\"1600\"><strong data-start=\"1357\" data-end=\"1376\">Example:<\/strong> A multinational company under audit by Vietnamese tax authorities has avoided being charged $1 million in back taxes thanks to its comprehensive and detailed transfer pricing documentation and demonstrated the valuation method applied. <a href=\"https:\/\/en.wikipedia.org\/wiki\/Arm%27s_length_principle\" rel=\"nofollow noopener\" target=\"_blank\">arm&#039;s length principle<\/a> is reasonable.<\/p>\n<h2 data-start=\"184\" data-end=\"234\"><span class=\"ez-toc-section\" id=\"Noi_dung_ho_so_can_chuan_bi_truoc_thanh_tra\"><\/span>Document content to be prepared before inspection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"236\" data-end=\"495\">To support effective transfer pricing inspections, businesses need to fully prepare transfer pricing dossiers and related documents. Careful preparation helps reduce the risk of collection, demonstrate market prices, and comply with Vietnamese tax laws and OECD standards.<\/p>\n<figure id=\"attachment_1765\" aria-describedby=\"caption-attachment-1765\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1765\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c h\u1ed3 s\u01a1 Master File, Local File v\u00e0 IGF trong h\u1ed7 tr\u1ee3 thanh tra giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Van-phong-doanh-nghiep-da-quoc-gia-voi-bieu-tuong-kiem-toan-va-thanh-tra-thue-dai-dien-cho-viec-ho-tro-thanh-tra-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1765\" class=\"wp-caption-text\">Master File, Local File and IGF records in support of enterprise transaction audit.<\/figcaption><\/figure>\n<h3 data-start=\"497\" data-end=\"542\"><span class=\"ez-toc-section\" id=\"Ho_so_chuyen_gia_va_bao_cao_lien_quan\"><\/span>Transfer pricing documents and related reports<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"544\" data-end=\"591\">Businesses need to compile the following types of documents:<\/p>\n<ul data-start=\"593\" data-end=\"982\">\n<li data-start=\"593\" data-end=\"733\">\n<p data-start=\"595\" data-end=\"733\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\">Master File<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\">Local File<\/a>, IGF: Provides comprehensive information on group structure, transfer pricing strategies and intercompany transactions.<\/p>\n<\/li>\n<li data-start=\"734\" data-end=\"844\">\n<p data-start=\"736\" data-end=\"844\">Transfer pricing documentation: Demonstration of the arm&#039;s length principle pricing method.<\/p>\n<\/li>\n<li data-start=\"845\" data-end=\"982\">\n<p data-start=\"847\" data-end=\"982\">Related party transaction appendix (GDLK 01) and related reports: Includes a list of transactions, values, and valuation methods.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1124\" data-end=\"1179\"><span class=\"ez-toc-section\" id=\"Thong_tin_doanh_nghiep_va_chien_luoc_chuyen_gia\"><\/span>Business information and transfer pricing strategy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1181\" data-end=\"1564\">\n<li data-start=\"1181\" data-end=\"1278\">\n<p data-start=\"1183\" data-end=\"1278\">Corporate structure, ownership structure, subsidiaries: Including domestic and foreign branches.<\/p>\n<\/li>\n<li data-start=\"1279\" data-end=\"1399\">\n<p data-start=\"1281\" data-end=\"1399\">Transfer pricing strategy, valuation methods: Help tax authorities understand how to allocate profits and manage risks.<\/p>\n<\/li>\n<li data-start=\"1400\" data-end=\"1564\">\n<p data-start=\"1402\" data-end=\"1564\">The hypothetical data example: Global revenue of 1 billion USD, pre-tax profit of 120 million USD, provides a basis for assessing the reasonableness of profit allocation.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1566\" data-end=\"1722\">In addition to corporate information, cross-border related transactions need to be recorded in detail to ensure transparency and reduce transfer pricing risks.<\/p>\n<h3 data-start=\"1724\" data-end=\"1766\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_xuyen_bien_gioi\"><\/span>Cross-border affiliate trading<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1768\" data-end=\"2108\">\n<li data-start=\"1768\" data-end=\"1867\">\n<p data-start=\"1770\" data-end=\"1867\">List transactions of goods, services, and transfers of assets between companies in the group.<\/p>\n<\/li>\n<li data-start=\"1868\" data-end=\"1977\">\n<p data-start=\"1870\" data-end=\"1977\">Valuation method: Apply arm&#039;s length principle, ensuring market price is accurately reflected.<\/p>\n<\/li>\n<li data-start=\"1978\" data-end=\"2108\">\n<p data-start=\"1980\" data-end=\"2108\">Example: A subsidiary in Vietnam provides services to its parent company in Singapore at a market price of USD 500,000\/year.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"130\" data-end=\"172\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_te_ho_tro_thanh_tra\"><\/span>Practical procedures to support inspection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1767\" aria-describedby=\"caption-attachment-1767\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1767 size-full\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle.jpg\" alt=\"\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 thanh tra giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u00e1p d\u1ee5ng arm\u2019s length principle.\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Doanh-nghiep-dang-lam-viec-voi-co-quan-thue-giai-trinh-giao-dich-lien-ket-theo-arms-length-principle-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1767\" class=\"wp-caption-text\">Business representatives explain to tax authorities, provide support for inspection of related-party transactions and apply the arm&#039;s length principle.<\/figcaption><\/figure>\n<h3 data-start=\"174\" data-end=\"207\"><span class=\"ez-toc-section\" id=\"Chuan_bi_truoc_thanh_tra\"><\/span>Prepare for inspection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"208\" data-end=\"627\">Before the tax authority begins an audit, the company should review all transfer pricing documentation and related reports. This helps assess transfer pricing risks, identify material transactions and ensure that all necessary data is available. The list of documents should include the Master File, Local File, IGF, related party transaction appendix and additional reports demonstrating the arm&#039;s length principle valuation method.<\/p>\n<h3 data-start=\"629\" data-end=\"663\"><span class=\"ez-toc-section\" id=\"Trong_qua_trinh_thanh_tra\"><\/span>During the inspection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"664\" data-end=\"1075\">During the inspection phase, business representatives will work directly with the tax authorities to explain related-party transactions and valuation methods. This is an opportunity to explain cross-border transactions in detail, demonstrate the transparency of the records and ensure the business complies with Vietnamese tax laws. At the same time, if the tax authorities request additional or adjusted records, the business needs to update promptly.<\/p>\n<h3 data-start=\"1077\" data-end=\"1099\"><span class=\"ez-toc-section\" id=\"Sau_thanh_tra\"><\/span>After inspection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1100\" data-end=\"1457\">At the end of the inspection, the enterprise should review the conclusions, adjust the records if errors are detected and learn from the experience to optimize the records for the next reporting periods. This not only reduces the risk of tax collection but also helps improve the process of preparing records for future inspections, while enhancing the ability to transparently manage related-party transactions.<\/p>\n<h2 data-start=\"146\" data-end=\"201\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_va_luu_y_khi_ho_tro_thanh_tra\"><\/span>Common risks and notes when supporting inspection<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"203\" data-end=\"228\"><span class=\"ez-toc-section\" id=\"Sai_sot_pho_bien\"><\/span>Common mistakes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"229\" data-end=\"615\">When assisting in the inspection of related-party transactions, businesses often encounter some major errors. Common examples include lack of information on the group structure, incomplete transaction details, or valuation methods not applied according to the arm&#039;s length principle. These errors can lead to profit adjustments, increased tax collection risks, and damage to the business&#039;s reputation with tax authorities.<\/p>\n<h3 data-start=\"617\" data-end=\"643\"><span class=\"ez-toc-section\" id=\"Cach_toi_uu_ho_so\"><\/span>How to optimize your profile<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"644\" data-end=\"1043\">To minimize risks, businesses should fully combine Master File, Local File and IGF, ensuring transparent and easy-to-check records. Controlling the quality of records and updating information when transactions or legal regulations change is essential. At the same time, valuation methods must strictly follow the arm&#039;s length principle, helping to demonstrate fair market value and increase tax compliance.<\/p>\n<h2 data-start=\"159\" data-end=\"202\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_chuan_muc_quoc_te\"><\/span><strong> Legal regulations and international standards<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"204\" data-end=\"242\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam_ve_chuyen_gia\"><\/span><strong>Vietnam Tax Law on Transfer Pricing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"244\" data-end=\"488\">To ensure compliance with the law and reduce the risk of collection, businesses need to prepare complete transfer pricing documents, applying the arm&#039;s length principle. This helps tax authorities accurately assess related-party transactions between companies in the group.<\/p>\n<p data-start=\"490\" data-end=\"657\">Illustrative example: According to the General Department of Taxation in 2023, about 40% FDI companies in Vietnam had their profits adjusted due to incomplete or inaccurate transfer pricing documents.<\/p>\n<h3 data-start=\"739\" data-end=\"785\"><span class=\"ez-toc-section\" id=\"Quy_dinh_OECD_ve_loi_nhuan_lien_quoc_gia\"><\/span><strong>OECD rules on cross-border profits<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"787\" data-end=\"1077\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/bao-cao-loi-nhuan-lien-quoc-gia\/\">OECD<\/a> guide businesses to establish Master File, Local File and IGF, to increase transparency and manage risks on a global scale. The arm&#039;s length principle is applied synchronously, helping businesses standardize valuation methods and ensure complete records for inspections.<\/p>\n<h3 data-start=\"1173\" data-end=\"1213\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_luat_Viet_Nam_va_OECD\"><\/span>Comparison table of Vietnamese and OECD laws<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1215\" data-end=\"1459\">Before going into the practice of preparing supporting documents for inspection, it is necessary to understand the differences between Vietnamese tax law and OECD standards, especially in the requirements for documents, scope of application and purpose of use. The table below summarizes the important criteria:<\/p>\n<div class=\"_tableContainer_1rjym_1\">\n<div class=\"_tableWrapper_1rjym_13 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1562\" data-end=\"2039\">\n<caption>Analysis of Vietnamese law and OECD standards in supporting inspection of related-party transactions<\/caption>\n<thead data-start=\"1562\" data-end=\"1613\">\n<tr style=\"height: 24px;\" data-start=\"1562\" data-end=\"1613\">\n<th style=\"height: 24px; text-align: center;\" data-start=\"1562\" data-end=\"1573\" data-col-size=\"sm\">Criteria<\/th>\n<th style=\"height: 24px; text-align: center;\" data-start=\"1573\" data-end=\"1594\" data-col-size=\"md\">Vietnam Tax Law<\/th>\n<th style=\"height: 24px; text-align: center;\" data-start=\"1594\" data-end=\"1613\" data-col-size=\"md\">OECD Guidelines<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1663\" data-end=\"2039\">\n<tr style=\"height: 24px;\" data-start=\"1663\" data-end=\"1724\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1663\" data-end=\"1679\" data-col-size=\"sm\">Request Profile<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1679\" data-end=\"1692\">Local File<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1692\" data-end=\"1724\">Master File, Local File, IGF<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1725\" data-end=\"1837\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1725\" data-end=\"1743\" data-col-size=\"sm\">Scope of application<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1743\" data-end=\"1777\">Affiliated transactions in Vietnam<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1777\" data-end=\"1837\">Multinational enterprises, international intercompany transactions<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1838\" data-end=\"1911\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1838\" data-end=\"1860\" data-col-size=\"sm\">Pricing principles<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1860\" data-end=\"1885\">Arm&#039;s length principle<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1885\" data-end=\"1911\">Arm&#039;s length principle<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1912\" data-end=\"2039\">\n<td style=\"height: 24px; text-align: center;\" data-start=\"1912\" data-end=\"1923\" data-col-size=\"sm\">Purpose<\/td>\n<td style=\"height: 24px; text-align: center;\" data-start=\"1923\" data-end=\"1971\" data-col-size=\"md\">Demonstrate market value, comply with the law<\/td>\n<td style=\"height: 24px; text-align: center;\" data-col-size=\"md\" data-start=\"1971\" data-end=\"2039\">Support global risk management, transparent inter-company transactions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2041\" data-end=\"2273\">The above table helps businesses understand the legal requirements and international standards, thereby preparing the Master File, Local File and IGF documents accurately and completely, ensuring effective support for inspection of related-party transactions.<\/p>\n<h2 data-start=\"124\" data-end=\"153\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><strong>Conclusion and recommendations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"155\" data-end=\"505\">Supporting the inspection of related-party transactions is an important step to help multinational enterprises manage taxes effectively. Preparing complete transfer pricing documents, including Master File, Local File and IGF, not only helps to prove market prices but also reduces the risk of tax arrears, while ensuring compliance with Vietnamese tax law and OECD standards.<\/p>\n<p data-start=\"507\" data-end=\"568\">To optimize efficiency and minimize risks, businesses should:<\/p>\n<ul data-start=\"570\" data-end=\"883\">\n<li data-start=\"570\" data-end=\"672\">\n<p data-start=\"572\" data-end=\"672\">Fully incorporate Master File, Local File and IGF in the preparation of inspection support documents.<\/p>\n<\/li>\n<li data-start=\"673\" data-end=\"780\">\n<p data-start=\"675\" data-end=\"780\">Update records regularly when there are changes in transactions, valuation methods or regulations.<\/p>\n<\/li>\n<li data-start=\"781\" data-end=\"883\">\n<p data-start=\"783\" data-end=\"883\">Conduct regular transfer pricing risk assessments to help minimize legal and financial issues.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"885\" data-end=\"1065\"><strong>Recommendations:<\/strong> Enterprises can contact MAN for advice on building standard documents, transparent inter-company transactions, complying with the law and minimizing the risk of tax collection.<\/p>\n<h3 data-start=\"1067\" data-end=\"1095\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong data-start=\"1067\" data-end=\"1093\">Contact information MAN \u2013 Master Accountant Network<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1096\" data-end=\"1217\">\n<li data-start=\"1096\" data-end=\"1160\">\n<p data-start=\"1098\" data-end=\"1160\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/p>\n<\/li>\n<li data-start=\"1161\" data-end=\"1191\">\n<p data-start=\"1163\" data-end=\"1191\">Hotline \/ Zalo: 0903963163<\/p>\n<\/li>\n<li data-start=\"1192\" data-end=\"1217\">\n<p data-start=\"1194\" data-end=\"1217\">E-mail: <a class=\"decorated-link cursor-pointer\" rel=\"noopener\" data-start=\"1201\" data-end=\"1215\">man@man.net.vn<\/a><\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><strong>MAN Editorial Board \u2013 Master Accountant Network<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed7 tr\u1ee3 thanh tra giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1ec1 chuy\u1ec3n gi\u00e1, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu v\u00e0 n\u00e2ng cao minh b\u1ea1ch trong qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch li\u00ean c\u00f4ng ty. Theo T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, kho\u1ea3ng 35\u201340% doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,20,1],"tags":[],"class_list":["post-685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-dai-dien-thanh-tra","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/685","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=685"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/685\/revisions"}],"predecessor-version":[{"id":1771,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/685\/revisions\/1771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1763"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}