{"id":701,"date":"2025-05-27T20:57:18","date_gmt":"2025-05-28T03:57:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=701"},"modified":"2025-10-07T21:12:08","modified_gmt":"2025-10-08T04:12:08","slug":"dich-vu-theo-nganh-trong-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/","title":{"rendered":"50% enterprises apply industry-specific services in related transactions to optimize costs"},"content":{"rendered":"<p data-start=\"165\" data-end=\"677\">Sector-specific services in related-party transactions play a key role in supporting businesses to optimize interest costs of related-party transactions (FDIs) and improve financial efficiency. In the context of global economic integration and the strong development of multinational corporations, many sectors such as industry, services, technology, finance and retail all have the need to apply internal services such as administration, IT, marketing, R&amp;D, consulting, logistics, and legal to allocate costs reasonably and support business operations.<\/p>\n<p data-start=\"679\" data-end=\"1160\">According to <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 132\/2020\/ND-CP<\/a> and amendments in Decree 20\/2025\/ND-CP, related party transactions must comply with the arm&#039;s length principle. Enterprises need to establish and maintain transfer pricing records, including information on related party relationships, pricing methods, payment documents, financial statements and cross-border profit reports. Compliance with this regulation helps enterprises minimize tax risks and avoid administrative fines.<\/p>\n<p data-start=\"1162\" data-end=\"1537\" data-is-last-node=\"\" data-is-only-node=\"\">Applying industry-specific services in related-party transactions not only helps businesses optimize financial costs but also ensures compliance with the arm&#039;s length principle, minimizes tax risks and improves capital management efficiency.<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Khai_niem_dich_vu_theo_nganh_trong_giao_dich_lien_ket\" >The concept of industry-specific services in related-party transactions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Dich_vu_theo_nganh_la_gi\" >What is industry service?<\/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\/dich-vu-theo-nganh-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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Phan_loai_va_dinh_gia_dich_vu_theo_nganh\" >Classification and pricing of services by industry<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Phan_loai_dich_vu_theo_nganh\" >Service Classification by Industry<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Tieu_chi_dinh_gia_dich_vu\" >Service pricing criteria<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Bang_dich_vu_theo_nganh_va_vai_tro_trong_giao_dich_lien_ket\" >Service table by industry and role in related party transactions<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Ho_so_va_quan_ly_dich_vu_theo_nganh\" >Industry Profile and Service Management<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Ho_so_can_lap\" >Required documents<\/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\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Kiem_soat_va_giam_sat\" >Control and monitoring<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Chien_luoc_toi_uu_dich_vu_theo_nganh\" >Service optimization strategy by industry<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Toi_uu_hoa_chi_phi_dich_vu\" >Optimize service costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Kiem_soat_rui_ro_thue\" >Tax Risk Control<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-trong-giao-dich-lien-ket\/#Rui_ro_thuong_gap_va_luu_y\" >Common risks and precautions<\/a><\/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\/dich-vu-theo-nganh-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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-theo-nganh-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=\"158\" data-end=\"214\"><span class=\"ez-toc-section\" id=\"Khai_niem_dich_vu_theo_nganh_trong_giao_dich_lien_ket\"><\/span>The concept of industry-specific services in related-party transactions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"216\" data-end=\"244\"><span class=\"ez-toc-section\" id=\"Dich_vu_theo_nganh_la_gi\"><\/span>What is industry service?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"246\" data-end=\"620\">Services by industry <a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tong-quan-giao-dich-lien-ket-2025\/\">affiliate transactions<\/a> are internal services between parent companies, subsidiaries and branches within the same group, classified by industry such as industry, technology, finance, retail or services. This concept helps businesses to be transparent about costs, allocate capital effectively and demonstrate that service prices are determined according to the arm&#039;s length principle.<\/p>\n<h3 data-start=\"712\" data-end=\"744\"><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=\"746\" data-end=\"1116\">The application of industry-specific services in related-party transactions helps businesses comply with Vietnamese tax laws and OECD standards. At the same time, it helps allocate costs reasonably among subsidiaries and branches, improve internal control and minimize tax risks. This is an important tool for businesses to manage inter-company service costs in a transparent and effective manner.<\/p>\n<h2 data-start=\"144\" data-end=\"187\"><span class=\"ez-toc-section\" id=\"Phan_loai_va_dinh_gia_dich_vu_theo_nganh\"><\/span>Classification and pricing of services by industry<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1815\" aria-describedby=\"caption-attachment-1815\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1815\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-va-quan-ly-dich-vu-theo-nganh-de-toi-uu-chi-phi-va-giam-rui-ro-thue.jpg\" alt=\"Ho\u0302\u0300 so\u031b va\u0300 qua\u0309n ly\u0301 di\u0323ch vu\u0323 theo nga\u0300nh \u0111e\u0302\u0309 to\u0302\u0301i u\u031bu chi phi\u0301 va\u0300 gia\u0309m ru\u0309i ro thue\u0302\u0301\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-va-quan-ly-dich-vu-theo-nganh-de-toi-uu-chi-phi-va-giam-rui-ro-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-va-quan-ly-dich-vu-theo-nganh-de-toi-uu-chi-phi-va-giam-rui-ro-thue-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-va-quan-ly-dich-vu-theo-nganh-de-toi-uu-chi-phi-va-giam-rui-ro-thue-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-va-quan-ly-dich-vu-theo-nganh-de-toi-uu-chi-phi-va-giam-rui-ro-thue-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Ho-so-va-quan-ly-dich-vu-theo-nganh-de-toi-uu-chi-phi-va-giam-rui-ro-thue-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1815\" class=\"wp-caption-text\">Profile and manage services by industry to optimize costs and reduce tax risks<\/figcaption><\/figure>\n<h3 data-start=\"189\" data-end=\"221\"><span class=\"ez-toc-section\" id=\"Phan_loai_dich_vu_theo_nganh\"><\/span>Service Classification by Industry<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"223\" data-end=\"664\">Services by industry in related party transactions are divided into many main groups such as administration, IT, marketing, R&amp;D, consulting, logistics and legal. Each service group has specific costs and different pricing methods, suitable for the operations of each subsidiary or branch. This classification helps businesses control costs effectively, make internal expenses transparent and is a solid basis for explaining to tax authorities when necessary.<\/p>\n<h3 data-start=\"734\" data-end=\"763\"><span class=\"ez-toc-section\" id=\"Tieu_chi_dinh_gia_dich_vu\"><\/span>Service pricing criteria<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"765\" data-end=\"1232\">When pricing services by industry in related party transactions, enterprises need to comply with the arm&#039;s length principle to ensure reasonable and transparent costs. This method not only helps to prove the legality of costs to tax authorities but also optimizes financial allocation among companies in the group. By applying this criterion, enterprises can manage inter-company service costs accurately and effectively, while minimizing tax risks.<\/p>\n<h3 data-start=\"1446\" data-end=\"1516\"><span class=\"ez-toc-section\" id=\"Bang_dich_vu_theo_nganh_va_vai_tro_trong_giao_dich_lien_ket\"><\/span><strong data-start=\"1449\" data-end=\"1516\">Service table by industry and role in related party transactions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"230\" data-end=\"594\">The table below illustrates common groups of internal services between parent companies, subsidiaries and branches within the same group, the role of each service in related party transactions, as well as valuation methods and documentation considerations to comply with tax laws and OECD standards. Applying these services helps businesses allocate costs reasonably, transparently and reduce tax risks.<\/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=\"596\" data-end=\"2045\">\n<caption>Classification of services by industry and their role in related party transactions<\/caption>\n<thead data-start=\"596\" data-end=\"761\">\n<tr style=\"height: 24px;\" data-start=\"596\" data-end=\"761\">\n<th style=\"height: 24px;\" data-start=\"596\" data-end=\"611\" data-col-size=\"sm\">Branch<\/th>\n<th style=\"height: 24px;\" data-start=\"611\" data-end=\"649\" data-col-size=\"md\">Service Type<\/th>\n<th style=\"height: 24px;\" data-start=\"649\" data-end=\"705\" data-col-size=\"md\">Role in GDLK<\/th>\n<th style=\"height: 24px;\" data-start=\"705\" data-end=\"761\" data-col-size=\"sm\">Valuation Method \/ Profile Note<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"921\" data-end=\"2045\">\n<tr style=\"height: 24px;\" data-start=\"921\" data-end=\"1080\">\n<td style=\"height: 24px;\" data-start=\"921\" data-end=\"935\" data-col-size=\"sm\">Administration<\/td>\n<td style=\"height: 24px;\" data-start=\"935\" data-end=\"971\" data-col-size=\"md\">Office Management, HR<\/td>\n<td style=\"height: 24px;\" data-start=\"971\" data-end=\"1026\" data-col-size=\"md\">Allocation of administrative costs, transparency of internal costs<\/td>\n<td style=\"height: 24px;\" data-start=\"1026\" data-end=\"1080\" data-col-size=\"sm\">Arm&#039;s length principle, service contract<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1081\" data-end=\"1244\">\n<td style=\"height: 24px;\" data-start=\"1081\" data-end=\"1095\" data-col-size=\"sm\">IT<\/td>\n<td style=\"height: 24px;\" data-start=\"1095\" data-end=\"1135\" data-col-size=\"md\">Software development, system maintenance<\/td>\n<td style=\"height: 24px;\" data-start=\"1135\" data-end=\"1190\" data-col-size=\"md\">Support operations, calculate inter-company service costs<\/td>\n<td style=\"height: 24px;\" data-start=\"1190\" data-end=\"1244\" data-col-size=\"sm\">Detailed profile, payment documents<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1245\" data-end=\"1412\">\n<td style=\"height: 24px;\" data-start=\"1245\" data-end=\"1259\" data-col-size=\"sm\">Marketing<\/td>\n<td style=\"height: 24px;\" data-start=\"1259\" data-end=\"1305\" data-col-size=\"md\">Advertising campaign, market research<\/td>\n<td style=\"height: 24px;\" data-start=\"1305\" data-end=\"1359\" data-col-size=\"md\">Allocate marketing costs by subsidiary<\/td>\n<td style=\"height: 24px;\" data-start=\"1359\" data-end=\"1412\" data-col-size=\"sm\">Contract, service pricing method<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1413\" data-end=\"1572\">\n<td style=\"height: 24px;\" data-start=\"1413\" data-end=\"1427\" data-col-size=\"sm\">R&amp;D<\/td>\n<td style=\"height: 24px;\" data-start=\"1427\" data-end=\"1463\" data-col-size=\"md\">Research and product testing<\/td>\n<td style=\"height: 24px;\" data-start=\"1463\" data-end=\"1519\" data-col-size=\"md\">Allocate development costs, demonstrate cost rationality<\/td>\n<td style=\"height: 24px;\" data-start=\"1519\" data-end=\"1572\" data-col-size=\"sm\">R&amp;D profile, cost allocation in the right industry<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1573\" data-end=\"1730\">\n<td style=\"height: 24px;\" data-start=\"1573\" data-end=\"1587\" data-col-size=\"sm\">Advise<\/td>\n<td style=\"height: 24px;\" data-start=\"1587\" data-end=\"1622\" data-col-size=\"md\">Strategy and management consulting<\/td>\n<td style=\"height: 24px;\" data-start=\"1622\" data-end=\"1676\" data-col-size=\"md\">Pricing of consulting services between subsidiaries<\/td>\n<td style=\"height: 24px;\" data-start=\"1676\" data-end=\"1730\" data-col-size=\"sm\">Profile, contract, cost allocation<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1731\" data-end=\"1888\">\n<td style=\"height: 24px;\" data-start=\"1731\" data-end=\"1745\" data-col-size=\"sm\">Logistics<\/td>\n<td style=\"height: 24px;\" data-start=\"1745\" data-end=\"1780\" data-col-size=\"md\">Transportation, warehousing<\/td>\n<td style=\"height: 24px;\" data-start=\"1780\" data-end=\"1834\" data-col-size=\"md\">Allocation of internal operating costs<\/td>\n<td style=\"height: 24px;\" data-start=\"1834\" data-end=\"1888\" data-col-size=\"sm\">Contract, payment documents<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" data-start=\"1889\" data-end=\"2045\">\n<td style=\"height: 24px;\" data-start=\"1889\" data-end=\"1903\" data-col-size=\"sm\">Legal<\/td>\n<td style=\"height: 24px;\" data-start=\"1903\" data-end=\"1938\" data-col-size=\"md\">Legal support, compliance<\/td>\n<td style=\"height: 24px;\" data-start=\"1938\" data-end=\"1992\" data-col-size=\"md\">Reduce tax and legal risks<\/td>\n<td style=\"height: 24px;\" data-start=\"1992\" data-end=\"2045\" data-col-size=\"sm\">Service profile, contract, reasonable cost<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2047\" data-end=\"2344\">Enterprises need to focus on preparing detailed records and complying with the arm&#039;s length principle to prove that inter-company service costs are reasonable. Applying industry-specific services in related-party transactions not only optimizes cost allocation but also supports effective tax risk management.<\/p>\n<h2 data-start=\"108\" data-end=\"150\"><span class=\"ez-toc-section\" id=\"Ho_so_va_quan_ly_dich_vu_theo_nganh\"><\/span>Industry Profile and Service Management<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_1816\" aria-describedby=\"caption-attachment-1816\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1816\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-dich-vu-theo-nganh-trong-giao-dich-lien-ket-cua-tap-doan-da-quoc-gia.jpg\" alt=\"Pha\u0302n loa\u0323i di\u0323ch vu\u0323 theo nga\u0300nh trong giao di\u0323ch lie\u0302n ke\u0302\u0301t cu\u0309a ta\u0323\u0302p \u0111oa\u0300n \u0111a quo\u0302\u0301c gia\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-dich-vu-theo-nganh-trong-giao-dich-lien-ket-cua-tap-doan-da-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-dich-vu-theo-nganh-trong-giao-dich-lien-ket-cua-tap-doan-da-quoc-gia-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-dich-vu-theo-nganh-trong-giao-dich-lien-ket-cua-tap-doan-da-quoc-gia-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-dich-vu-theo-nganh-trong-giao-dich-lien-ket-cua-tap-doan-da-quoc-gia-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-dich-vu-theo-nganh-trong-giao-dich-lien-ket-cua-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-1816\" class=\"wp-caption-text\">Classification of services by industry in related party transactions of multinational corporations<\/figcaption><\/figure>\n<h3 data-start=\"152\" data-end=\"173\"><span class=\"ez-toc-section\" id=\"Ho_so_can_lap\"><\/span>Required documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"175\" data-end=\"565\">To ensure that industry-specific services in related-party transactions are transparent and comply with legal regulations, enterprises need to prepare complete records including service contracts, pricing methods, payment documents and cost allocation reports. These records play an important role in explaining service costs to tax authorities, while minimizing the risk of being charged back or having costs adjusted.<\/p>\n<h3 data-start=\"642\" data-end=\"671\"><span class=\"ez-toc-section\" id=\"Kiem_soat_va_giam_sat\"><\/span>Control and monitoring<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"673\" data-end=\"1032\">Service management by industry needs to be closely monitored through corporate management software, which helps track inter-company service costs and ensures appropriate allocation between subsidiaries and branches. Records need to be updated regularly when there are changes in services or legal regulations to maintain transparency and compliance with the arm&#039;s length principle.<\/p>\n<h2 data-start=\"102\" data-end=\"145\"><span class=\"ez-toc-section\" id=\"Chien_luoc_toi_uu_dich_vu_theo_nganh\"><\/span>Service optimization strategy by industry<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"147\" data-end=\"181\"><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_chi_phi_dich_vu\"><\/span>Optimize service costs<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"183\" data-end=\"591\">To optimize industry-specific services in related-party transactions, businesses need to reasonably allocate costs among subsidiaries and branches, and combine internal strategies to reduce costs while still ensuring compliance with Vietnamese tax laws and OECD standards. This optimization helps improve resource efficiency, while ensuring transparency in financial statements and intercompany transaction records.<\/p>\n<h3 data-start=\"668\" data-end=\"697\"><span class=\"ez-toc-section\" id=\"Kiem_soat_rui_ro_thue\"><\/span>Tax Risk Control<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"699\" data-end=\"1104\">Industry-specific service management is inseparable from tax risk control. Businesses need to fully explain service costs to tax authorities and conduct periodic risk assessments to promptly detect and handle errors, thereby avoiding tax arrears or penalties. Tight control also helps strengthen internal transaction structures, protecting businesses from legal and financial issues.<\/p>\n<h2 data-start=\"92\" data-end=\"125\"><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<p data-start=\"127\" data-end=\"648\">In managing services by industry in related party transactions, businesses often encounter some common risks. One of them is the lack of service contracts or documents, making it difficult to prove costs to tax authorities. In addition, pricing services incorrectly according to the arm&#039;s length principle is also the cause of tax collection risks. In addition, if service records are not updated regularly when there are changes in transactions or legal regulations, it will increase the risk of violations and administrative penalties.<\/p>\n<p data-start=\"650\" data-end=\"871\">Therefore, maintaining tight internal controls, regularly updating industry service records and applying accurate valuation methods are important foundations to minimize tax risks and ensure legal compliance.<\/p>\n<h2 data-start=\"135\" data-end=\"165\"><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=\"167\" data-end=\"518\">Sector-specific services in related-party transactions play a key role in optimizing costs and managing tax risks for businesses. Classifying services by sector helps businesses to be transparent about internal costs, allocate them reasonably among subsidiaries, branches and parent companies, and demonstrate the reasonableness of costs when tax authorities inspect.<\/p>\n<p data-start=\"520\" data-end=\"859\">To be effective, businesses should establish complete service records, ensure contracts, payment documents and cost allocation reports are recorded accurately. At the same time, applying the arm&#039;s length principle and maintaining continuous internal controls will help minimize tax risks and optimize inter-company service costs.<\/p>\n<h3 data-start=\"964\" data-end=\"1019\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong data-start=\"964\" data-end=\"1017\">Contact information <a href=\"https:\/\/man.net.vn\" rel=\"nofollow noopener\" target=\"_blank\">MAN \u2013 Master Accountant Network<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"1021\" data-end=\"1152\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li data-start=\"1021\" data-end=\"1152\">Mobile \/ Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li data-start=\"1021\" data-end=\"1152\">E-mail: <a class=\"decorated-link cursor-pointer\" rel=\"noopener\" data-start=\"1136\" data-end=\"1150\">man@man.net.vn<\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><strong>MAN Editorial Board \u2013 Master Accountant Network<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 theo ng\u00e0nh trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft (GDLK) v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. Trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp kinh t\u1ebf to\u00e0n c\u1ea7u v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1814,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,22,1],"tags":[],"class_list":["post-701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu-chuyen-nghiep","category-dich-vu-chuyen-biet","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/701","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=701"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/701\/revisions"}],"predecessor-version":[{"id":2277,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/701\/revisions\/2277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1814"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}