{"id":691,"date":"2025-05-27T20:56:06","date_gmt":"2025-05-28T03:56:06","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=691"},"modified":"2025-09-10T00:38:16","modified_gmt":"2025-09-10T07:38:16","slug":"co-cau-giao-dich-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/co-cau-giao-dich-trong-giao-dich-lien-ket\/","title":{"rendered":"Transaction Structure in Related Party Transactions: 6 Strategies to Help Businesses Comply with Vietnamese Tax Law"},"content":{"rendered":"<p data-start=\"105\" data-end=\"777\">Transaction structure in related party transactions plays a key role in optimizing corporate tax and minimizing tax risks. According to the report of <a href=\"https:\/\/www.gdt.gov.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">General Department of Taxation<\/a> In 2023, about 40% FDI enterprises in Vietnam will have to adjust their profits due to incomplete transaction structures and transfer pricing documents.<\/p>\n<p data-start=\"105\" data-end=\"777\">Establishing internal transaction controls, preparing detailed transfer pricing documents and allocating profits appropriately not only helps businesses comply with Vietnamese tax laws but also ensures transparency in cross-border transactions. This is an important foundation for businesses to reduce the risk of tax collection, improve management efficiency and optimize tax costs in inter-company transactions.<\/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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Khai_niem_co_cau_giao_dich_trong_GDLK\" >Concept of transaction structure in GDLK<\/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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Co_cau_giao_dich_la_gi\" >What is the transaction structure?<\/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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Noi_dung_ho_so_can_chuan_bi_cho_toi_uu_thue\" >Documents to prepare for tax optimization<\/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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Thong_tin_doanh_nghiep_va_chien_luoc_co_cau_giao_dich\" >Business information and transaction structuring 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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Quy_trinh_toi_uu_thue_dua_tren_co_cau_giao_dich\" >Tax optimization process based on transaction structure<\/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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Rui_ro_thuong_gap_va_luu_y\" >Common risks and precautions<\/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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Luat_thue_Viet_Nam\" >Vietnam Tax Law<\/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\/co-cau-giao-dich-trong-giao-dich-lien-ket\/#Chuan_muc_OECD\" >OECD standards<\/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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-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\/co-cau-giao-dich-trong-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=\"115\" data-end=\"155\"><span class=\"ez-toc-section\" id=\"Khai_niem_co_cau_giao_dich_trong_GDLK\"><\/span>Concept of transaction structure in GDLK<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"157\" data-end=\"183\"><span class=\"ez-toc-section\" id=\"Co_cau_giao_dich_la_gi\"><\/span>What is the transaction structure?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"185\" data-end=\"581\">The transaction structure in related party transactions is the way a business organizes transactions between subsidiaries, branches and parent companies within the same group. According to Vietnamese tax law and OECD standards on related party transactions, this structure helps identify transactions with significant value, makes transaction flows transparent and demonstrates that prices are applied in accordance with the arm&#039;s length principle.<\/p>\n<p data-start=\"583\" data-end=\"819\">The role of the transaction structure is not only to meet legal requirements, but also as a tool to manage tax risks, ensuring that all internal transactions are recorded accurately, completely and have a clear basis when audited by tax authorities.<\/p>\n<h3 data-start=\"821\" data-end=\"853\"><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=\"855\" data-end=\"932\">For businesses, a sound transaction structure brings practical benefits:<\/p>\n<ul data-start=\"934\" data-end=\"1265\">\n<li data-start=\"934\" data-end=\"1036\">\n<p data-start=\"936\" data-end=\"1036\">Support compliance with Vietnamese tax laws, ensure complete transfer pricing documentation and related party transaction reporting.<\/p>\n<\/li>\n<li data-start=\"1037\" data-end=\"1148\">\n<p data-start=\"1039\" data-end=\"1148\">Minimize the risk of tax arrears or profit adjustments due to errors in documentation or valuation methods.<\/p>\n<\/li>\n<li data-start=\"1149\" data-end=\"1265\">\n<p data-start=\"1151\" data-end=\"1265\">Improve cross-border transaction management capabilities, especially for multinational corporations with many subsidiaries.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1267\" data-end=\"1500\">Illustrative example: A multinational corporation, thanks to detailed records and reasonable transaction structure, avoided being charged $1 million, and demonstrated that the valuation method applying the arm&#039;s length principle was reasonable.<\/p>\n<h2 data-start=\"118\" data-end=\"164\"><span class=\"ez-toc-section\" id=\"Noi_dung_ho_so_can_chuan_bi_cho_toi_uu_thue\"><\/span>Documents to prepare for tax optimization<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1798\" aria-describedby=\"caption-attachment-1798\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1798\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket.jpg\" alt=\"Hu\u031bo\u031b\u0301ng da\u0302\u0303n la\u0323\u0302p ho\u0302\u0300 so\u031b chuye\u0302\u0309n gia\u0301 du\u031b\u0323a tre\u0302n co\u031b ca\u0302\u0301u giao di\u0323ch trong giao di\u0323ch lie\u0302n ke\u0302\u0301t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Huong-dan-lap-ho-so-chuyen-gia-dua-tren-co-cau-giao-dich-trong-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1798\" class=\"wp-caption-text\">Instructions for preparing transfer pricing documents based on transaction structure in related party transactions<\/figcaption><\/figure>\n<h3 data-start=\"166\" data-end=\"207\"><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=\"209\" data-end=\"359\">To optimize corporate tax through transaction structuring, preparing complete transfer pricing documentation is key. Important documents include:<\/p>\n<ul data-start=\"361\" data-end=\"1055\">\n<li data-start=\"361\" data-end=\"531\">\n<p data-start=\"363\" data-end=\"531\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\" target=\"_new\" rel=\"noopener\" data-start=\"365\" data-end=\"442\">Master File<\/a>: Synthesize corporate strategy, profit allocation and global affiliate transactions.<\/p>\n<\/li>\n<li data-start=\"532\" data-end=\"703\">\n<p data-start=\"534\" data-end=\"703\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-local-file\/\" target=\"_new\" rel=\"noopener\" data-start=\"536\" data-end=\"611\">Local File<\/a>: Details of domestic related party transactions, helping to be transparent and comply with Vietnamese tax laws.<\/p>\n<\/li>\n<li data-start=\"704\" data-end=\"821\">\n<p data-start=\"706\" data-end=\"821\">IGF (Intercompany Global File): A summary of cross-border transactions between companies in a group.<\/p>\n<\/li>\n<li data-start=\"822\" data-end=\"937\">\n<p data-start=\"824\" data-end=\"937\">Transfer pricing documentation: Demonstrate that the pricing method complies with the arm&#039;s length principle.<\/p>\n<\/li>\n<li data-start=\"938\" data-end=\"1055\">\n<p data-start=\"940\" data-end=\"1055\">Related party transaction appendix (GDLK 01): Record the list of transactions, values and detailed valuation methods.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1168\" data-end=\"1225\"><span class=\"ez-toc-section\" id=\"Thong_tin_doanh_nghiep_va_chien_luoc_co_cau_giao_dich\"><\/span>Business information and transaction structuring strategy<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1227\" data-end=\"1342\">Businesses need to prepare an overview and transaction structure strategy to ensure rationality and transparency:<\/p>\n<ul data-start=\"1344\" data-end=\"1752\">\n<li data-start=\"1344\" data-end=\"1480\">\n<p data-start=\"1346\" data-end=\"1480\">Corporate structure, ownership structure and subsidiaries: Including domestic and foreign branches, creating a basis for tax authorities to assess.<\/p>\n<\/li>\n<li data-start=\"1481\" data-end=\"1599\">\n<p data-start=\"1483\" data-end=\"1599\">Deal structuring strategy and pricing method: Ensure transactions are executed at fair market prices.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1840\" data-end=\"1878\"><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=\"1880\" data-end=\"1964\">Cross-border transactions within the group need to be fully and detailedly recorded:<\/p>\n<ul data-start=\"1966\" data-end=\"2178\">\n<li data-start=\"1966\" data-end=\"2094\">\n<p data-start=\"1968\" data-end=\"2094\">List transactions of goods, services, and transfers of assets between the parent company and its subsidiaries or foreign branches.<\/p>\n<\/li>\n<li data-start=\"2095\" data-end=\"2178\">\n<p data-start=\"2097\" data-end=\"2178\">Apply the arm&#039;s length principle to prove the market price is correct and reasonable.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2180\" data-end=\"2326\">Full record management makes it easy for businesses to explain valuation methods to tax authorities and to make cross-border transactions transparent.<\/p>\n<h2 data-start=\"91\" data-end=\"141\"><span class=\"ez-toc-section\" id=\"Quy_trinh_toi_uu_thue_dua_tren_co_cau_giao_dich\"><\/span>Tax optimization process based on transaction structure<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"143\" data-end=\"171\"><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=\"173\" data-end=\"596\">Before the tax authority conducts an inspection, careful preparation of documents is an important factor to minimize risks. Enterprises need to check all documents and assess the risks of material transactions, ensuring that related-party transactions are managed and transparent. Making a list of documents to provide helps enterprises proactively demonstrate the transaction structure in related-party transactions and avoid missing documents.<\/p>\n<figure id=\"attachment_1799\" aria-describedby=\"caption-attachment-1799\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1799\" 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-1.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-1.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-1-300x200.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-1-1024x683.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-1-768x512.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-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1799\" class=\"wp-caption-text\">Process of controlling and optimizing related party transaction records to reduce tax collection risks<\/figcaption><\/figure>\n<p data-start=\"598\" data-end=\"910\">Internal transaction control systems should be reviewed to ensure that all information related to related party transactions is fully recorded, from contracts, invoices to pricing methods. This not only helps ensure complete documentation before inspection, but also creates a solid basis for the subsequent explanation process.<\/p>\n<p data-start=\"912\" data-end=\"1038\"><a class=\"decorated-link\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-tro-thanh-tra-giao-dich-lien-ket\/\" rel=\"noopener\" data-start=\"912\" data-end=\"952\">Support for related transaction inspection<\/a> is a useful tool to help businesses review and complete documents effectively.<\/p>\n<h3 data-start=\"1040\" data-end=\"1069\"><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=\"1071\" data-end=\"1373\">During an audit, businesses should detail their intercompany transactions and explain the transaction structuring strategy they have adopted. This helps tax authorities understand the reasons and basis for related party transactions, thereby minimizing the possibility of unreasonable tax adjustments.<\/p>\n<p data-start=\"1375\" data-end=\"1688\">For valuation methods, businesses need to explain in detail and update records promptly if requested by tax authorities. This helps <strong data-start=\"1524\" data-end=\"1559\">Explain the valuation method<\/strong> transparency, supporting tax risk management, ensuring potential errors are detected and addressed during the audit process.<\/p>\n<h3 data-start=\"1690\" data-end=\"1707\"><span class=\"ez-toc-section\" id=\"Sau_thanh_tra\"><\/span>After inspection<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1709\" data-end=\"1959\">After the inspection is completed, the enterprise needs to review all documents and make adjustments if errors are detected. This is also an opportunity to learn from experience and optimize the transaction structure for the next reporting period, in order to enhance the ability to protect transfer pricing documents.<\/p>\n<p data-start=\"1961\" data-end=\"2199\">Optimizing transfer pricing records protection and updating records as required by tax authorities helps businesses maintain transparency and compliance with legal regulations, while minimizing the risk of additional tax treatment in subsequent periods.<\/p>\n<h2 data-start=\"205\" data-end=\"234\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_va_luu_y\"><\/span>Common risks and precautions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"236\" data-end=\"256\"><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=\"258\" data-end=\"454\">In the process of managing transaction structures in related party transactions, some common errors can increase tax risks and affect control effectiveness. Common problems include:<\/p>\n<ul data-start=\"456\" data-end=\"790\">\n<li data-start=\"456\" data-end=\"553\">\n<p data-start=\"458\" data-end=\"553\">Lack of information about the group structure makes it difficult for tax authorities to assess the overall transactions.<\/p>\n<\/li>\n<li data-start=\"554\" data-end=\"663\">\n<p data-start=\"556\" data-end=\"663\">Incomplete transaction details, lack of contracts, invoices or supporting documents for related transactions.<\/p>\n<\/li>\n<li data-start=\"664\" data-end=\"790\">\n<p data-start=\"666\" data-end=\"790\">The applied valuation method is not standard, does not reflect the arm&#039;s length principle, leading to the possibility of tax adjustment.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"792\" data-end=\"1008\">These errors demonstrate the importance of managing tax risks and maintaining internal control over transactions, particularly in demonstrating the transaction structure in related party transactions to tax authorities.<\/p>\n<h3 data-start=\"1010\" data-end=\"1031\"><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=\"1033\" data-end=\"1129\">To minimize risks and protect transfer pricing records, businesses should apply the following optimal steps:<\/p>\n<ul data-start=\"1131\" data-end=\"1501\">\n<li data-start=\"1131\" data-end=\"1265\">\n<p data-start=\"1133\" data-end=\"1265\">Combine Master File, Local File and Intercompany Global File (IGF) to ensure complete and transparent records for intercompany transactions.<\/p>\n<\/li>\n<li data-start=\"1266\" data-end=\"1369\">\n<p data-start=\"1268\" data-end=\"1369\">Continuously control the quality of records, update when there are changes in transactions or legal regulations.<\/p>\n<\/li>\n<li data-start=\"1370\" data-end=\"1501\">\n<p data-start=\"1372\" data-end=\"1501\">Apply the arm&#039;s length principle to demonstrate that transfer pricing is consistent with the market, while strengthening the transaction structure.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1503\" data-end=\"1753\">These measures help optimize the protection of transfer pricing records and update records as required by tax authorities, while demonstrating the transparency and rationality of the transaction structure in related-party transactions, minimizing tax risks for businesses.<\/p>\n<h2 data-start=\"191\" data-end=\"231\"><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=\"233\" data-end=\"255\"><span class=\"ez-toc-section\" id=\"Luat_thue_Viet_Nam\"><\/span>Vietnam Tax Law<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"257\" data-end=\"537\">Vietnamese tax law requires businesses to prepare complete and transparent transfer pricing documents, especially for related-party transactions. Compliance with these regulations not only helps minimize the risk of tax adjustments, but also demonstrates serious compliance with Vietnamese tax law.<\/p>\n<p data-start=\"539\" data-end=\"836\">Statistics show that about 40% FDI companies have had their profits adjusted due to incomplete records, lack of contracts, invoices or inappropriate pricing methods. This emphasizes the importance of building a transparent and well-documented transaction structure in related party transactions.<\/p>\n<h3 data-start=\"838\" data-end=\"856\"><span class=\"ez-toc-section\" id=\"Chuan_muc_OECD\"><\/span>OECD standards<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"858\" data-end=\"1142\">The OECD Transfer Pricing Standards provide detailed guidance on the preparation of the Master File, Local File and Intercompany Global File (IGF). The global application of the arm&#039;s length principle helps businesses ensure that the prices of transactions between associated companies are consistent with international markets.<\/p>\n<p data-start=\"1144\" data-end=\"1477\">Complying with OECD standards on related party transactions not only supports the optimization of documentation, but also enhances the optimization of transfer pricing protection, especially for cross-border transactions. Combining both OECD guidelines and Vietnamese tax law helps businesses maintain transparency in the transaction structure in related party transactions.<\/p>\n<h3 data-start=\"1479\" data-end=\"1517\"><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<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=\"1519\" data-end=\"2248\">\n<caption>Comparison of documentation requirements and valuation principles between Vietnamese tax law and OECD standards<\/caption>\n<thead data-start=\"1519\" data-end=\"1569\">\n<tr data-start=\"1519\" data-end=\"1569\">\n<th data-start=\"1519\" data-end=\"1530\" data-col-size=\"sm\">Criteria<\/th>\n<th data-start=\"1530\" data-end=\"1551\" data-col-size=\"md\">Vietnam Tax Law<\/th>\n<th data-start=\"1551\" data-end=\"1569\" data-col-size=\"md\">OECD standards<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1619\" data-end=\"2248\">\n<tr data-start=\"1619\" data-end=\"1777\">\n<td data-start=\"1619\" data-end=\"1635\" data-col-size=\"sm\">Request Profile<\/td>\n<td data-start=\"1635\" data-end=\"1718\" data-col-size=\"md\">Local File, Master File (for FDI enterprises or important related transactions)<\/td>\n<td data-start=\"1718\" data-end=\"1777\" data-col-size=\"md\">Master File, Local File, Intercompany Global File (IGF)<\/td>\n<\/tr>\n<tr data-start=\"1778\" data-end=\"1952\">\n<td data-start=\"1778\" data-end=\"1796\" data-col-size=\"sm\">Scope of application<\/td>\n<td data-start=\"1796\" data-end=\"1873\" data-col-size=\"md\">Vietnamese enterprises with domestic and cross-border related transactions<\/td>\n<td data-start=\"1873\" data-end=\"1952\" data-col-size=\"md\">Global, focusing on cross-border transactions between affiliated companies<\/td>\n<\/tr>\n<tr data-start=\"1953\" data-end=\"2086\">\n<td data-start=\"1953\" data-end=\"1975\" data-col-size=\"sm\">Pricing principles<\/td>\n<td data-start=\"1975\" data-end=\"2021\" data-col-size=\"md\">Arm&#039;s length principle applied in Vietnam<\/td>\n<td data-start=\"2021\" data-end=\"2086\" data-col-size=\"md\">Global arm&#039;s length principle, detailed guidance from OECD<\/td>\n<\/tr>\n<tr data-start=\"2087\" data-end=\"2248\">\n<td data-start=\"2087\" data-end=\"2098\" data-col-size=\"sm\">Purpose<\/td>\n<td data-start=\"2098\" data-end=\"2162\" data-col-size=\"md\">Ensure transparency, avoid illegal profit transfer<\/td>\n<td data-start=\"2162\" data-end=\"2248\" data-col-size=\"md\">Transparency of cross-border transactions, protection of business interests and tax authorities<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2250\" data-end=\"2490\">This comparison table helps businesses easily see the differences and similarities between regulations, thereby building a suitable transaction structure in related-party transactions, ensuring transparency and compliance with both Vietnamese law and international standards.<\/p>\n<h2 data-start=\"101\" data-end=\"127\"><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=\"129\" data-end=\"428\">The transaction structure in related party transactions plays a key role in tax optimization and tax risk management. A transparent transaction structure helps businesses demonstrate the reasonableness of related party transactions, while supporting tax cost control and reducing the possibility of profit adjustment.<\/p>\n<p data-start=\"430\" data-end=\"725\">Compliance with Vietnamese tax laws and OECD standards is an important foundation for building complete and accurate transfer pricing documents. Enterprises should combine the establishment of Master File, Local File and Intercompany Global File (IGF), and regularly update the documents to accurately reflect the actual transactions.<\/p>\n<p data-start=\"727\" data-end=\"942\">In addition, maintaining tight internal transaction controls and applying measures to optimize transfer pricing records will help businesses minimize tax collection risks and ensure legal compliance.<\/p>\n<h3 data-start=\"944\" data-end=\"1079\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>Contact information MAN \u2013 Master Accountant Network<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1080\" data-end=\"1217\">\n<li data-start=\"1080\" data-end=\"1144\">\n<p data-start=\"1082\" data-end=\"1144\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/p>\n<\/li>\n<li data-start=\"1145\" data-end=\"1191\">\n<p data-start=\"1147\" data-end=\"1191\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/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;\" data-start=\"4902\" data-end=\"5065\"><strong>MAN Editorial Board \u2013 Master Accountant Network<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u01a1 c\u1ea5u giao d\u1ecbch trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c t\u1ed1i \u01b0u thu\u1ebf doanh nghi\u1ec7p v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf. Theo b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, kho\u1ea3ng 40% doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn do c\u01a1 c\u1ea5u giao d\u1ecbch v\u00e0 h\u1ed3 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1797,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,1,21],"tags":[],"class_list":["post-691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-blog","category-toi-uu-hoa-thue-gdlk"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/691","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=691"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"predecessor-version":[{"id":1800,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/691\/revisions\/1800"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1797"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}