{"id":689,"date":"2025-05-27T20:55:37","date_gmt":"2025-05-28T03:55:37","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=689"},"modified":"2025-09-09T03:01:19","modified_gmt":"2025-09-09T10:01:19","slug":"giai-trinh-voi-co-quan-thue","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giai-trinh-voi-co-quan-thue\/","title":{"rendered":"Explaining to tax authorities in related party transactions: Guidance on documents, procedures and tax risk management"},"content":{"rendered":"<p data-start=\"167\" data-end=\"230\">Reporting to the tax authorities in related-party transactions is a key step to help businesses ensure transparency in cross-border transactions, comply with Vietnamese tax laws on transfer pricing and minimize the risk of being overcharged or adjusting profits. Through internal control of transaction records and archiving records according to legal standards, businesses can effectively manage records from Local File, Master File to cross-border profit reporting. This not only creates a solid foundation for the inspection process but also optimizes the ability to protect related-party transaction records and enhance reputation before tax authorities.<\/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\/giai-trinh-voi-co-quan-thue\/#Khai_niem_va_vai_tro_cua_giai_trinh_voi_co_quan_thue\" >Concept and role of explanation to tax authorities<\/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\/giai-trinh-voi-co-quan-thue\/#Giai_trinh_voi_co_quan_thue_la_gi\" >What is explanation to tax authorities?<\/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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#Noi_dung_ho_so_can_chuan_bi_truoc_giai_trinh\" >Document content to be prepared before explanation<\/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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#Quy_trinh_thuc_te_giai_trinh_voi_co_quan_thue\" >Actual process of explaining to tax authorities<\/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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#Rui_ro_thuong_gap_va_luu_y_khi_giai_trinh_voi_co_quan_thue\" >Common risks and things to note when explaining to tax authorities<\/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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#Quy_dinh_OECD_ve_ho_so_chuyen_gia\" >OECD regulations on transfer pricing documentation<\/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\/giai-trinh-voi-co-quan-thue\/#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\/giai-trinh-voi-co-quan-thue\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"105\" data-end=\"163\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_vai_tro_cua_giai_trinh_voi_co_quan_thue\"><\/span>Concept and role of explanation to tax authorities<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"165\" data-end=\"202\"><span class=\"ez-toc-section\" id=\"Giai_trinh_voi_co_quan_thue_la_gi\"><\/span>What is explanation to tax authorities?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"204\" data-end=\"632\">Reporting to the tax authorities in related party transactions is the process by which enterprises provide information, records and detailed data on inter-company transactions to help tax authorities correctly assess market prices and comply with the arm&#039;s length principle. According to Vietnamese tax law and OECD standards, reporting is not only about submitting documents but also includes demonstrating the transparency and reasonableness of cross-border transactions.<\/p>\n<p data-start=\"634\" data-end=\"670\">The main role of accountability:<\/p>\n<ul data-start=\"672\" data-end=\"904\">\n<li data-start=\"672\" data-end=\"799\">\n<p data-start=\"674\" data-end=\"799\">Ensure transparency in cross-border transactions, helping tax authorities understand the business&#039;s pricing structure and methods.<\/p>\n<\/li>\n<li data-start=\"800\" data-end=\"904\">\n<p data-start=\"802\" data-end=\"904\">Demonstrate that intercompany transactions are executed at market prices according to the arm&#039;s length principle.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"993\" data-end=\"1025\"><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=\"1027\" data-end=\"1125\">Timely and complete reporting brings many practical benefits to businesses:<\/p>\n<ul data-start=\"1127\" data-end=\"1412\">\n<li data-start=\"1127\" data-end=\"1229\">\n<p data-start=\"1129\" data-end=\"1229\">Support businesses to comply with Vietnamese tax laws and international standards, reducing legal risks.<\/p>\n<\/li>\n<li data-start=\"1230\" data-end=\"1318\">\n<p data-start=\"1232\" data-end=\"1318\">Minimize the risk of tax arrears or profit adjustments due to incomplete records.<\/p>\n<\/li>\n<li data-start=\"1319\" data-end=\"1412\">\n<p data-start=\"1321\" data-end=\"1412\">Improve tax risk management efficiency through detailed and transparent records system.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1414\" data-end=\"1680\">Illustrative example: A multinational company was inspected in Vietnam thanks to its complete pre-inspection records and detailed explanation of transactions, avoiding being charged 1 million USD, and at the same time proving that the valuation method according to the arm&#039;s length principle was reasonable.<\/p>\n<h2 data-start=\"155\" data-end=\"206\"><span class=\"ez-toc-section\" id=\"Noi_dung_ho_so_can_chuan_bi_truoc_giai_trinh\"><\/span>Document content to be prepared before explanation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1787\" aria-describedby=\"caption-attachment-1787\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1787\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-chuyen-gia-va-bao-cao-giao-dich-lien-cong-ty-phuc-vu-giai-trinh-truoc-co-quan-thue.jpg\" alt=\"Ho\u0302\u0300 so\u031b chuye\u0302\u0309n gia\u0301 va\u0300 ba\u0301o ca\u0301o giao di\u0323ch lie\u0302n co\u0302ng ty phu\u0323c vu\u0323 gia\u0309i tri\u0300nh tru\u031bo\u031b\u0301c co\u031b quan thue\u0302\u0301\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-chuyen-gia-va-bao-cao-giao-dich-lien-cong-ty-phuc-vu-giai-trinh-truoc-co-quan-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-chuyen-gia-va-bao-cao-giao-dich-lien-cong-ty-phuc-vu-giai-trinh-truoc-co-quan-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-chuyen-gia-va-bao-cao-giao-dich-lien-cong-ty-phuc-vu-giai-trinh-truoc-co-quan-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-chuyen-gia-va-bao-cao-giao-dich-lien-cong-ty-phuc-vu-giai-trinh-truoc-co-quan-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-chuyen-gia-va-bao-cao-giao-dich-lien-cong-ty-phuc-vu-giai-trinh-truoc-co-quan-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1787\" class=\"wp-caption-text\">Transfer pricing documents and inter-company transaction reports for explanation to tax authorities<\/figcaption><\/figure>\n<h3 data-start=\"208\" data-end=\"253\"><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=\"255\" data-end=\"391\">To effectively explain to the tax authorities, businesses need to prepare complete transfer pricing documents and detailed reports. Including:<\/p>\n<ul data-start=\"393\" data-end=\"925\">\n<li data-start=\"393\" data-end=\"562\">\n<p data-start=\"395\" data-end=\"562\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\" target=\"_new\" rel=\"noopener\" data-start=\"397\" data-end=\"474\">Master File<\/a>: Provides comprehensive information about the group, its subsidiaries and transfer pricing strategies.<\/p>\n<\/li>\n<li data-start=\"563\" data-end=\"718\">\n<p data-start=\"565\" data-end=\"718\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\" target=\"_new\" rel=\"noopener\" data-start=\"567\" data-end=\"642\">Local File<\/a>: Details of transactions between domestic companies and related items.<\/p>\n<\/li>\n<li data-start=\"719\" data-end=\"834\">\n<p data-start=\"721\" data-end=\"834\">Transfer pricing documentation, demonstrating that the pricing method complies with the arm&#039;s length principle.<\/p>\n<\/li>\n<li data-start=\"835\" data-end=\"925\">\n<p data-start=\"837\" data-end=\"925\">Appendix GDLK 01: Includes a list of transactions, values and valuation methods.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"927\" data-end=\"1106\">The complete preparation of these documents helps to provide transparent transfer pricing records, creating a basis for detailed reporting of related-party transactions and optimizing transfer pricing protection.<\/p>\n<h3 data-start=\"1229\" data-end=\"1284\"><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<p data-start=\"1286\" data-end=\"1394\">In addition to transfer pricing documents, businesses need to clearly present overview information and pricing strategies:<\/p>\n<ul data-start=\"1396\" data-end=\"1758\">\n<li data-start=\"1396\" data-end=\"1498\">\n<p data-start=\"1398\" data-end=\"1498\">Corporate structure, ownership structure and subsidiaries, including domestic and foreign branches.<\/p>\n<\/li>\n<li data-start=\"1499\" data-end=\"1598\">\n<p data-start=\"1501\" data-end=\"1598\">Transfer pricing strategies and valuation methods for tax authorities to correctly assess market prices.<\/p>\n<\/li>\n<li data-start=\"1599\" data-end=\"1758\">\n<p data-start=\"1601\" data-end=\"1758\">Example illustrating hypothetical data: Global revenue of 1 billion USD, pre-tax profit of 120 million USD, as a basis for assessing the reasonableness of profit allocation.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1760\" data-end=\"1876\">Detailed presentation helps to clarify cross-border transactions and improve the efficiency of tax risk management.<\/p>\n<h3 data-start=\"1957\" data-end=\"1999\"><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<p data-start=\"2001\" data-end=\"2100\">When explaining, enterprises need to summarize and fully describe cross-border related transactions:<\/p>\n<ul data-start=\"2102\" data-end=\"2324\">\n<li data-start=\"2102\" data-end=\"2205\">\n<p data-start=\"2104\" data-end=\"2205\">List transactions of goods, services, and transfers of assets between companies in the group.<\/p>\n<\/li>\n<li data-start=\"2206\" data-end=\"2324\">\n<p data-start=\"2208\" data-end=\"2324\">Explain the valuation method according to the arm&#039;s length principle, ensuring transparency and compliance with the law.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2326\" data-end=\"2528\">This information helps demonstrate that businesses are implementing fair market prices and transparent cross-border transactions, and supports the explanation of effective pricing methods to tax authorities.<\/p>\n<h2 data-start=\"130\" data-end=\"182\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_te_giai_trinh_voi_co_quan_thue\"><\/span>Actual process of explaining to tax authorities<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1788\" aria-describedby=\"caption-attachment-1788\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1788\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue.jpg\" alt=\"Quy tri\u0300nh kie\u0302\u0309m soa\u0301t va\u0300 to\u0302\u0301i u\u031bu ho\u0301a ho\u0302\u0300 so\u031b giao di\u0323ch lie\u0302n ke\u0302\u0301t \u0111e\u0302\u0309 gia\u0309m ru\u0309i ro truy thu thue\u0302\u0301\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Quy-trinh-kiem-soat-va-toi-uu-hoa-ho-so-giao-dich-lien-ket-de-giam-rui-ro-truy-thu-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1788\" class=\"wp-caption-text\">Process of controlling and optimizing related party transaction records to reduce tax collection risks<\/figcaption><\/figure>\n<h3 data-start=\"184\" data-end=\"216\"><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=\"218\" data-end=\"410\">Before the tax authority begins an inspection, businesses need to take careful preparation steps to ensure complete records before the inspection and effective internal control of transaction records:<\/p>\n<ul data-start=\"412\" data-end=\"835\">\n<li data-start=\"412\" data-end=\"497\">\n<p data-start=\"414\" data-end=\"497\">Review all transfer pricing documentation and assess risks of material transactions.<\/p>\n<\/li>\n<li data-start=\"498\" data-end=\"644\">\n<p data-start=\"500\" data-end=\"644\">List of documents to be provided to tax authorities: Master File, Local File, IGF, transfer pricing documents, GDLK appendix 01.<\/p>\n<\/li>\n<li data-start=\"645\" data-end=\"835\">\n<p data-start=\"647\" data-end=\"835\">Refer to detailed instructions at <a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/\" target=\"_new\" rel=\"noopener\" data-start=\"682\" data-end=\"792\">Support for related transaction inspection<\/a> to prepare complete and transparent documents.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"837\" data-end=\"915\">\n<h3 data-start=\"922\" data-end=\"955\"><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=\"957\" data-end=\"999\">When an inspection takes place, the business needs to:<\/p>\n<ul data-start=\"1001\" data-end=\"1370\">\n<li data-start=\"1001\" data-end=\"1056\">\n<p data-start=\"1003\" data-end=\"1056\">Representative directly explains to tax authorities.<\/p>\n<\/li>\n<li data-start=\"1057\" data-end=\"1176\">\n<p data-start=\"1059\" data-end=\"1176\">Describe intercompany transactions, explaining in detail the valuation method using arm&#039;s length principle.<\/p>\n<\/li>\n<li data-start=\"1177\" data-end=\"1298\">\n<p data-start=\"1179\" data-end=\"1298\">Update records if tax authorities request additional information or adjustments, ensuring transparency in cross-border transactions.<\/p>\n<\/li>\n<li data-start=\"1299\" data-end=\"1370\">\n<p data-start=\"1301\" data-end=\"1370\">Make a transaction explanation record as a legal basis when needed.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1494\" data-end=\"1515\"><span class=\"ez-toc-section\" id=\"Sau_thanh_tra\"><\/span>After inspection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1517\" data-end=\"1564\">After completing the inspection, the business should:<\/p>\n<ul data-start=\"1566\" data-end=\"1793\">\n<li data-start=\"1566\" data-end=\"1613\">\n<p data-start=\"1568\" data-end=\"1613\">Correct the profile if errors are found.<\/p>\n<\/li>\n<li data-start=\"1614\" data-end=\"1696\">\n<p data-start=\"1616\" data-end=\"1696\">Learn from experience to optimize processes and records for next reporting periods.<\/p>\n<\/li>\n<li data-start=\"1697\" data-end=\"1793\">\n<p data-start=\"1699\" data-end=\"1793\">Maintain legal records to be ready for future audits.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1795\" data-end=\"1946\">Strict implementation of these steps helps to optimize transfer pricing protection, improve transparency and internal control of transaction records.<\/p>\n<h2 data-start=\"159\" data-end=\"224\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_va_luu_y_khi_giai_trinh_voi_co_quan_thue\"><\/span>Common risks and things to note when explaining to tax authorities<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"226\" data-end=\"250\"><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=\"252\" data-end=\"412\">In the process of explaining to tax authorities, many businesses often encounter some basic errors, affecting transparency and compliance with the law:<\/p>\n<ul data-start=\"414\" data-end=\"770\">\n<li data-start=\"414\" data-end=\"514\">\n<p data-start=\"416\" data-end=\"514\">Lack of information about the group structure makes it difficult for tax authorities to grasp the whole picture of the linkages.<\/p>\n<\/li>\n<li data-start=\"515\" data-end=\"618\">\n<p data-start=\"517\" data-end=\"618\">Transaction details are incomplete, especially for cross-border transactions or internal services.<\/p>\n<\/li>\n<li data-start=\"619\" data-end=\"770\">\n<p data-start=\"621\" data-end=\"770\">The valuation method applied is not standard and does not comply with the arm&#039;s length principle, leading to the risk of profit adjustment or tax collection.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"848\" data-end=\"873\"><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=\"875\" data-end=\"960\">To minimize risks and ensure complete records before inspection, businesses should:<\/p>\n<ul data-start=\"962\" data-end=\"1275\">\n<li data-start=\"962\" data-end=\"1055\">\n<p data-start=\"964\" data-end=\"1055\">Fully integrate Master File, Local File and IGF, ensuring transparency and completeness of information.<\/p>\n<\/li>\n<li data-start=\"1056\" data-end=\"1163\">\n<p data-start=\"1058\" data-end=\"1163\">Control the quality of records, update promptly when there are changes in transactions or legal regulations.<\/p>\n<\/li>\n<li data-start=\"1164\" data-end=\"1275\">\n<p data-start=\"1166\" data-end=\"1275\">Correctly apply the arm&#039;s length principle, demonstrate market value and minimize the risk of tax arrears.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1277\" data-end=\"1424\">Implementing the above measures helps optimize transfer pricing records protection and effectively update records as required by tax authorities.<\/p>\n<h2 data-start=\"154\" data-end=\"198\"><span class=\"ez-toc-section\" id=\"Quy_dinh_phap_ly_va_chuan_muc_quoc_te\"><\/span>Legal regulations and international standards<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"200\" data-end=\"240\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam_ve_chuyen_gia\"><\/span>Vietnam Tax Law on Transfer Pricing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"242\" data-end=\"491\">Under Vietnamese tax law, businesses must prepare complete transfer pricing documents to demonstrate the market value of related-party transactions. This helps tax authorities accurately assess profits and tax obligations, while minimizing the risk of collection.<\/p>\n<h3 data-start=\"750\" data-end=\"791\"><span class=\"ez-toc-section\" id=\"Quy_dinh_OECD_ve_ho_so_chuyen_gia\"><\/span>OECD regulations on transfer pricing documentation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"793\" data-end=\"965\">OECD standards guide multinational enterprises to establish standard records including Master File, Local File and IGF, to increase transparency and manage global risks.<\/p>\n<ul data-start=\"967\" data-end=\"1188\">\n<li data-start=\"967\" data-end=\"1060\">\n<p data-start=\"969\" data-end=\"1060\">Apply the arm&#039;s length principle to all cross-border intercompany transactions.<\/p>\n<\/li>\n<li data-start=\"1061\" data-end=\"1188\">\n<p data-start=\"1063\" data-end=\"1188\">Support businesses to transparently transact inter-company transactions and demonstrate reasonable pricing methods in international audits.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1279\" data-end=\"1321\"><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=\"1323\" data-end=\"1395\">To help businesses easily grasp the difference, please refer to the table below:<\/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=\"1397\" data-end=\"1874\">\n<thead data-start=\"1397\" data-end=\"1448\">\n<tr data-start=\"1397\" data-end=\"1448\">\n<th style=\"text-align: center;\" data-start=\"1397\" data-end=\"1408\" data-col-size=\"sm\">Criteria<\/th>\n<th style=\"text-align: center;\" data-start=\"1408\" data-end=\"1429\" data-col-size=\"md\">Vietnam Tax Law<\/th>\n<th style=\"text-align: center;\" data-start=\"1429\" data-end=\"1448\" data-col-size=\"md\">OECD Guidelines<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1498\" data-end=\"1874\">\n<tr data-start=\"1498\" data-end=\"1559\">\n<td style=\"text-align: center;\" data-start=\"1498\" data-end=\"1514\" data-col-size=\"sm\">Request Profile<\/td>\n<td style=\"text-align: center;\" data-start=\"1514\" data-end=\"1527\" data-col-size=\"md\">Local File<\/td>\n<td style=\"text-align: center;\" data-start=\"1527\" data-end=\"1559\" data-col-size=\"md\">Master File, Local File, IGF<\/td>\n<\/tr>\n<tr data-start=\"1560\" data-end=\"1672\">\n<td style=\"text-align: center;\" data-start=\"1560\" data-end=\"1578\" data-col-size=\"sm\">Scope of application<\/td>\n<td style=\"text-align: center;\" data-start=\"1578\" data-end=\"1612\" data-col-size=\"md\">Affiliated transactions in Vietnam<\/td>\n<td style=\"text-align: center;\" data-start=\"1612\" data-end=\"1672\" data-col-size=\"md\">Multinational enterprises, international intercompany transactions<\/td>\n<\/tr>\n<tr data-start=\"1673\" data-end=\"1746\">\n<td style=\"text-align: center;\" data-start=\"1673\" data-end=\"1695\" data-col-size=\"sm\">Pricing principles<\/td>\n<td style=\"text-align: center;\" data-start=\"1695\" data-end=\"1720\" data-col-size=\"md\">Arm&#039;s length principle<\/td>\n<td style=\"text-align: center;\" data-start=\"1720\" data-end=\"1746\" data-col-size=\"md\">Arm&#039;s length principle<\/td>\n<\/tr>\n<tr data-start=\"1747\" data-end=\"1874\">\n<td style=\"text-align: center;\" data-start=\"1747\" data-end=\"1758\" data-col-size=\"sm\">Purpose<\/td>\n<td style=\"text-align: center;\" data-start=\"1758\" data-end=\"1806\" data-col-size=\"md\">Demonstrate market value, comply with the law<\/td>\n<td style=\"text-align: center;\" data-start=\"1806\" data-end=\"1874\" data-col-size=\"md\">Support global risk management, transparent inter-company transactions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1876\" data-end=\"2059\">The above table helps businesses clearly identify legal requirements and international standards, thereby optimizing the protection of related-party transaction records and enhancing the transparency of inter-company transactions.<\/p>\n<h2 data-start=\"104\" data-end=\"134\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span>Conclusion and recommendations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"136\" data-end=\"591\">Job <strong data-start=\"141\" data-end=\"172\">g<\/strong>Reporting to tax authorities in related party transactions plays a key role in helping businesses ensure the protection of related party transaction records, transparency of inter-company transactions and minimizing the risk of tax collection. When the records are fully and accurately prepared, businesses not only comply with Vietnamese tax laws on transfer pricing but also comply with OECD standards, especially in demonstrating market prices according to the arm&#039;s length principle.<\/p>\n<p data-start=\"593\" data-end=\"655\">To optimize efficiency, businesses should take the following steps:<\/p>\n<ul data-start=\"657\" data-end=\"1010\">\n<li data-start=\"657\" data-end=\"745\">\n<p data-start=\"659\" data-end=\"745\">Combine Master File, Local File and IGF in the process of storing and managing records.<\/p>\n<\/li>\n<li data-start=\"746\" data-end=\"857\">\n<p data-start=\"748\" data-end=\"857\">Update records regularly when there are changes in transactions, valuation methods or regulations.<\/p>\n<\/li>\n<li data-start=\"858\" data-end=\"1010\">\n<p data-start=\"860\" data-end=\"1010\">Establish internal control procedures for transaction records, ensure optimal transfer pricing protection and prepare for subsequent audits.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1012\" data-end=\"1191\">Enterprises can contact MAN \u2013 Master Accountant Network for advice on building standard documents, transparent inter-company transactions and minimizing the risk of tax collection.<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, tu\u00e2n th\u1ee7 lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1ec1 chuy\u1ec3n gi\u00e1 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn. Th\u00f4ng qua ki\u1ec3m so\u00e1t n\u1ed9i [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1786,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,20,1],"tags":[],"class_list":["post-689","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\/689","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=689"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/689\/revisions"}],"predecessor-version":[{"id":1789,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/689\/revisions\/1789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1786"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}