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THE GOVERNMENT OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 255/2026/ND-CP
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Hanoi, June 30, 2026
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DECREE
ON TAX MANAGEMENT FOR RELATED-PARTY
TRANSACTIONS ENTERED INTO BY ENTERPRISES HAVING RELATED PARTY RELATIONSHIPS
Pursuant to the Law on Organization of the Government No. 63/2025/QH15;
Pursuant to the Law on Tax Administration No. 108/2025/QH15;
Pursuant to the Law on Corporate Income Tax No. 67/2025/QH15;
At the proposal of the Minister of Finance;
The Government hereby issues a Decree on tax management for
related-party transactions entered into by enterprises having related party
relationships.
Chapter I
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Article 1. Scope
This
Decree sets out the principles governing tax management for related-party
transactions entered into by enterprises having related party relationships;
the related parties; analysis, comparison and selection of independent
comparables and transfer pricing methods; determination of deductible expenses
for enterprises having related-party transactions; rights and obligations of
taxpayers in transfer pricing disclosure and preparation of transfer pricing
documentation; responsibilities of taxpayers in relation to Country-by-Country
Reports; and responsibilities of regulatory agencies in tax management of
taxpayers with related-party transactions.
Article 2. Regulated entities
1.
Organizations engaged in the production and trading of goods and services
(hereinafter collectively referred to as taxpayers) that are subject to
corporate income tax (CIT) and have transactions with related parties as
prescribed in Article 5 of this Decree.
2.
Tax authorities.
3.
Other regulatory agencies, organizations and individuals involved.
Article 3. Principles of application
1.
Taxpayers with related-party transactions must eliminate factors that reduce
their tax liability due to the influence and impact of the related party
relationship, in order to declare and determine their tax liability for
related-party transactions on terms equivalent to those of independent
transactions conducted under the same conditions.
2.
Tax authorities shall manage and examine transfer prices of taxpayers in
accordance with the principles of tax administration set out in clause 4
Article 6 and the principles of tax examination set out in clause 1 Article 22
of the Law on Tax Administration No. 108/2025/QH15.
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For
the purpose of this Decree, these terms below shall be construed as follows:
1.
Related-party transactions are transactions involving the purchase, sale,
exchange, lease, hire, lending, loan, transfer and assignment of goods,
provision of services; lending, loan activities, financial services, financial
guarantees and other financial instruments; purchase, sale, exchange, lease,
hire, lending, loan, transfer and assignment of tangible assets, intangible
assets, and agreements for joint purchase, sale or use of resources such as
assets, capital, labor, and cost sharing between related parties, excluding
commercial transactions for goods and services subject to State price
regulation conducted in accordance with the law on prices.
2.
Tax Treaty means a treaty as defined in item 11 of Appendix I issued together
with Decree No. 236/2025/ND-CP elaborating certain articles of National
Assembly Resolution No. 107/2023/QH15 dated November 29, 2023 on the
application of additional corporate income tax under global anti-base erosion
rules.
3.
Competent Authority Agreement (CAA) is an abbreviated term for the agreement
concluded between the competent authority of Vietnam and a partner country or
territory under an international treaty or international agreement providing
for the exchange of information, which specifies in detail the automatic
exchange of Country-by-Country Reports.
4.
Ultimate Parent Entity (UPE) means the entity as defined in clause 4 Article 3
of Resolution No. 107/2023/QH15 on the application of additional corporate
income tax under global anti-base erosion rules.
5.
Tax Authority of the Partner Jurisdiction means the tax authority of a country
or territory that has concluded a Tax Treaty with Vietnam.
6.
Independent comparable means uncontrolled transactions between parties without
a related party relationship, or enterprises conducting uncontrolled
transactions, selected on the basis of analysis, comparison and identification
of comparable entities or transactions, for the purpose of determining the
price level, profit margin or profit allocation ratio to determine the tax
liability payable to the state budget by the taxpayer, in compliance with the
Law on Tax Administration and the Law on Corporate Income Tax.
7.
Material difference means a difference in price-forming factors that has an
important or significant effect on the price level, profit margin and profit
allocation ratio of the parties to a transaction.
8.
Arm's length range means the set of values for price levels, profit margins or
profit allocation ratios of the independent comparables selected by the tax
authority or the taxpayer from the databases prescribed in Article 17 of this
Decree. The values within this set have equivalent levels of comparability
reliability. Where necessary, statistical probability methods shall be applied
to determine the interquartile range and the representative, universal and
prevalent median to increase the reliability of the set of independent
comparables.
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10.
Surrogate Parent Entity means a member of a multinational enterprise (MNE)
group designated by the Ultimate Parent Entity to prepare and file the
Country-by-Country Report on behalf of the Ultimate Parent Entity in the
country or territory where that member is a tax resident.
11.
Local File means information on the related-party transactions, policies and
transfer pricing methods of the taxpayer in Vietnam.
12.
Master File means information on the business operations of the multinational
enterprise group, the group's global transfer pricing policies and methods, and
the group's income allocation policy and allocation of activities and functions
in the group's value chain.
13.
Systematic Failure means the case where a country or territory has a
Country-by-Country Report automatic exchange agreement in force, but has
suspended exchange for reasons inconsistent with the conditions of that
agreement, or has persistently failed to automatically exchange
Country-by-Country Reports in its possession, resulting in the Vietnamese tax
authority not receiving the reports as required.
Article 5. Related parties
1.
Parties with related party relationships (hereinafter referred to as
"related parties") shall be determined in accordance with clause 17
Article 4 of the Law on Tax Administration No. 108/2025/QH15.
2.
Related parties comprise:
a)
One enterprise directly or indirectly holds at least 25% of the owner's
contributed capital of the other enterprise;
b)
Both enterprises each have at least 25% of owner's contributed capital directly
or indirectly held by a third party;
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d)
One enterprise guarantees or lends capital to another enterprise in any form
(including loans from third parties secured by financial resources of a related
party and financial transactions of a similar nature), on the condition that
the total outstanding loan balance of the borrowing enterprise with the lending
or guaranteeing enterprise is at least equal to 25% of the owner's contributed
capital of the borrowing enterprise and accounts for more than 50% of the total
outstanding medium- and long-term debt of the borrowing enterprise.
The
provisions of point d of this clause shall not apply in the following cases:
d.1)
The guarantor or lender is an economic organization operating under the Law on
Credit Institutions No. 32/2024/QH15 (amended by Law No. 96/2025/QH15) that
does not directly or indirectly participate in the management, control, capital
contribution or investment in the borrowing enterprise or the guaranteed
enterprise under points a, c, dd, e, g, h, k, l and m of this clause.
d.2)
The guarantor or lender is an economic organization operating under the Law on
Credit Institutions No. 32/2024/QH15 (amended by Law No. 96/2025/QH15) and the
borrowing or guaranteed enterprise is not directly or indirectly subject to the
joint management, control, capital contribution or investment of another party
under points b, e and i of this clause.
d.3)
The creditor or guarantor is an organization wholly owned by the State with the
function of purchasing, selling and handling debts, which does not directly or
indirectly participate in the management, control, capital contribution or
investment in the debtor enterprise or the guaranteed enterprise under points a
and c of this clause.
dd)
One enterprise designates members of the board of management or holds
controlling power over another enterprise, on the condition that the number of
members designated by the first enterprise accounts for more than 50% of the
total members of the board of management or controlling body of the second
enterprise; or a member designated by the first enterprise has the power to
decide on the financial policies or business operations of the second
enterprise;
e)
Two enterprises both have more than 50% of their board of management members,
or both have one board of management member with power to decide on financial
policies or business operations, designated by a third party;
g)
Two enterprises that are managed or controlled in terms of personnel, finances
and business operations by individuals with one of the following relationships:
spouses; biological parents, adoptive parents, stepfathers, stepmothers,
parents-in-law; biological children, adopted children, stepchildren of the
spouse, daughters-in-law, sons-in-law; full siblings, paternal half-siblings,
maternal half-siblings, brothers-in-law and sisters-in-law of full siblings,
paternal half-siblings and maternal half-siblings; paternal grandparents,
maternal grandparents; paternal grandchildren, maternal grandchildren;
biological aunts, uncles and nephews/nieces;
h)
Two business establishments with a head office and permanent establishment
relationship, or both being permanent establishments of a foreign organization
or individual;
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k)
Other cases where an enterprise (including independently-accounting branches
that file and pay corporate income tax) is in fact managed, controlled or
directed in its business operations by the other enterprise;
l)
An enterprise with transactions involving the transfer or receipt of capital
contributions of at least 25% of the owner's contributed capital of the
enterprise in the tax period; lending, loans of at least 10% of the owner's
contributed capital at the time the transaction arises in the tax period, with
individuals who manage or control the enterprise or with individuals with
relationships as prescribed in point g of this clause;
m)
A credit institution with its subsidiary, controlling company or associate company
of the credit institution as prescribed in the Law on Credit Institutions No.
32/2024/QH15 (amended by Law No. 96/2025/QH15).
Chapter II
ANALYSIS, COMPARISON, SELECTION OF INDEPENDENT COMPARABLES AND
TRANSFER PRICING METHODS
Article 6. Principles of comparability analysis
1.
The comparability analysis of related-party transactions shall be conducted in
accordance with the principle that the substance of activities and transactions
determines tax liability, in order to determine the true nature of related-party
transactions:
a)
The true nature of a transaction shall be determined by cross-checking the
legal contract or written agreements of the related parties with the actual
conduct of those parties. Where a taxpayer enters into related-party
transactions but has no written agreement, or the agreement is not consistent
with the arm's length principle, or the actual conduct is not consistent with
the arm's length principle between parties without a related party
relationship, the related-party transaction must be determined in accordance
with the true commercial nature between independent parties, in specific: a
related party receiving revenue or profit from a related-party transaction with
the taxpayer must have ownership rights and control over business risks with
respect to the assets, goods, services, resources, rights generating economic
benefits and rights generating income from shares, stocks and other financial
instruments; and the taxpayer incurring costs from transactions with a related
party must receive direct economic benefits or value, or contribute to the
generation of revenue and added value for the taxpayer's business operations
consistent with the arm's length principle;
b)
The true nature of a transaction shall be determined by collecting information,
evidence and data on the transaction and risks assumed by the related parties
in their actual business operations.
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a)
The basis for cross-checking contracts, documents, agreements and economic,
commercial and financial relationships in the taxpayer's related-party
transactions is the data and actual conduct of related-party transactions, to
compare against business decisions that independent parties would accept under
comparable conditions. The cross-checking principle applied in the
comparability analysis gives precedence to the substance and reality of
business operations and the risks assumed by the related parties over written
agreements;
b)
The comparability analysis must ensure comparability between the enterprise
conducting uncontrolled transactions and the enterprise with related-party
transactions, or between the uncontrolled transaction and the related-party
transaction, with no differences that materially affect the price level, profit
margin or profit allocation ratio between the parties. Where there are
differences that materially affect the price level, profit margin or profit
allocation ratio, such material differences must be analyzed, identified and
eliminated through adjustments, by comparing the factors prescribed in Articles
7 and 10 of this Decree and in accordance with each transfer pricing method
prescribed in Articles 13, 14 and 15 of this Decree.
Article 7. Selection of independent comparables
1.
Selecting an internal comparable means selecting a transaction of the taxpayer
itself with a party without a related party relationship, ensuring
comparability with no differences that materially affect the price level,
profit margin or profit allocation ratio between the parties. Where no
comparable internal comparable exists, comparables shall be selected in
accordance with points b and c of clause 4 Article 17 of this Decree. The
comparison between related-party transactions and uncontrolled transactions
shall be conducted on the basis of individual transactions for individual
comparable products. Where transactions cannot be compared by product, the
aggregation of transactions must be consistent with the substance and reality
of business operations, and the application of the transfer pricing method
shall be conducted in accordance with Articles 12, 13, 14 and 15 of this Decree.
2.
The financial and business data of the comparables must be sufficiently
reliable for use in transfer pricing disclosure and tax calculation purposes,
consistent with accounting, statistical and tax regulations. The timing of the
comparables' transactions must coincide with the timing of the related-party
transactions, or the comparables must have a financial year corresponding to
the taxpayer's financial year, except in special cases where it is necessary to
extend the comparison period as prescribed in Article 9 of this Decree. The
data format must allow for comparison and calculation of price levels at the
time of the transaction or within the same tax period; the comparative data on
profit margins or profit allocation ratios must cover at least three
consecutive tax periods. For ratio and percentage values, the taxpayer shall
round to two decimal places. Where a percentage is taken from published figures
without accompanying absolute values and this rounding principle is not
applied, the published figure shall be used with citation of source.
3.
The minimum number of independent comparables to be selected after analysis,
comparison and adjustment for material differences is as follows: one
comparable where the related-party transaction or the taxpayer conducting the
related-party transaction and the independent comparable have no differences;
three comparables where the independent comparable has differences but there is
sufficient information and data to eliminate all material differences; and five
comparables where there is only information and data sufficient to eliminate
most material differences of the independent comparable.
Article 8. Adjustment of the taxpayer's price level, profit
margin and profit allocation ratio
1.
Where independent comparables with equivalent levels of comparability
reliability have been found, with no differences or with differences for which
there is sufficient information and data to eliminate all material differences:
a)
Where the taxpayer's price level, profit margin and profit allocation ratio
fall within the arm's length range of the comparable independent comparables,
the taxpayer is not required to make adjustments to the price level, profit
margin and profit allocation ratio to determine the transfer price;
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2.
Where there is only information and data sufficient to eliminate most material
differences of the independent comparable, a minimum of five independent
comparables shall be selected and the interquartile range shall be applied in
accordance with the guidance in Appendix V issued together with this Decree.
The selection of a value within the interquartile range for adjustment and
re-determination of the taxpayer's price level, profit margin or profit
allocation ratio shall be as follows:
a)
Where the taxpayer's price level, profit margin and profit allocation ratio
fall within the interquartile range of the comparable independent comparables,
the taxpayer is not required to make adjustments to the price level, profit
margin and profit allocation ratio to determine the transfer price;
b)
Where the taxpayer's price level, profit margin and profit allocation ratio do
not fall within the interquartile range of the comparable independent
comparables, the taxpayer must identify a value within the interquartile range
that most closely reflects the related-party transaction, in order to adjust
the related-party transaction's price level, profit margin and profit
allocation ratio and determine taxable income and the tax payable, without
reducing taxable income or reducing the tax liability payable to the state
budget;
c)
Where the tax authority carries out a tax assessment of the taxpayer's price
level, profit margin or profit allocation ratio, the assessed value shall be
the median of the interquartile range.
3.
Based on the transfer pricing method and the selected independent comparables,
adjustments shall be made to the taxpayer's price level, profit margin or
profit allocation ratio to determine the taxpayer's corporate income tax
liability without reducing the tax liability payable to the state budget.
Article 9. Expanding the scope of the comparability analysis
1.
For related-party transactions of a specific nature where no independent
comparables can be found, the scope of the comparability analysis shall be
expanded in terms of industry, geographic market and comparison period to
search for independent comparables. The expansion of the scope of the
comparability analysis shall be conducted as follows:
a)
Independent comparables shall be selected according to the statistical economic
sub-sector most closely comparable to the taxpayer's operational sub-sector in
the same local market and nationwide;
b)
The geographic scope of comparison shall be expanded to countries in the region
with comparable industry conditions and levels of economic development.
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The
period for which the collection of data and figures of independent comparables is
extended shall not exceed one financial year relative to the taxpayer's
financial year where the transfer pricing method prescribed in Article 14 of
this Decree is applied.
Article 10. Criteria for analysis, comparison and
adjustment of material differences
1.
The comparability analysis shall apply the method of cross-checking, reviewing
and adjusting for material differences with respect to the following
comparability factors for the purpose of selecting independent comparables:
product characteristics of goods, services and assets (hereinafter abbreviated
as product characteristics); functions performed, assets and business risks;
contractual terms; and economic conditions at the time the transaction arises.
2.
Product characteristics are the characteristics that affect the price of the
product, comprising: characteristics of tangible goods such as physical
characteristics, product type, quality, trademark of the product, reliability,
availability and supply volume; characteristics of services such as the nature,
complexity, expertise and scope of services; characteristics of intangible
assets such as the form of transfer, type of asset, form of ownership,
duration, degree of proprietary protection, time of transfer, rights
transferred and benefits obtainable from the use of intangible assets.
a)
Analysis of intangible assets and the capacity to allocate profit to related
parties shall be based not only on legal ownership but must also consider all
risk control activities and financial capacity to manage risks assumed
throughout the entire development, enhancement, maintenance, protection and
exploitation of intangible assets between related parties. The comparability
analysis shall be based on certain characteristics of intangible assets such as
exclusivity; scope and duration of legal protection; rights established under
protection certificates, licenses and instruments of assignment of rights over
intangible assets; geographic scope of rights over intangible assets; useful
life; stage of development; rights to enhancement, modification and updating of
intangible assets; and expected profit from intangible assets;
b)
Analysis of the characteristics of intangible assets shall cover the matters
required to identify the intangible assets used or transferred in the
transaction and the specific, material economic risks assumed in relation to
the development, enhancement, maintenance, protection and exploitation of
intangible assets; to identify the contractual arrangements such as legal
ownership of intangible assets, terms and conditions of the legal arrangement,
registration, license agreements and related contracts, and associated risks
assumed; to identify the party performing the functions of exploiting and using
assets, and managing risks assumed in relation to the development, enhancement,
maintenance, protection and exploitation of intangible assets; to identify the
contractual terms agreed upon and the actual conduct of the parties; and to
identify the actual related-party transactions involving the development,
enhancement, maintenance, protection and exploitation of intangible assets,
taking into account the legal ownership of the intangible assets and the
related contractual relationships and rights, the actual conduct of the
parties, and to determine the price of the transaction consistent with the
contributions, functions performed, assets used and risks assumed by each party.
3.
The functions performed, assets and business risks carried out by each party to
the contract, and the assets and risks assumed in relation to opportunity
costs, economic conditions, industry conditions, sectoral conditions and the
geographic location of the taxpayer, shall be analyzed to identify the factors
reflecting the capacity to earn profit from the activities and business
practices that the taxpayer has conducted in connection with its functions and
the use of relevant assets, capital and costs.
The
results of the analysis shall reflect the principal functions in relation to
the use of different types of assets, capital, opportunity costs and the risks
assumed in connection with investment in those assets, capital and costs, and
the capacity to earn profit that the taxpayer has realized in connection with
the business transaction, in specific:
a)
Key functions of the enterprise analyzed throughout the group's value chain
include research and development, such as performing contract research and
development services, independent research and development, technological and
engineering development, and product design; manufacturing, comprising
independent manufacturing, licensed manufacturing, contract manufacturing,
processing, assembly and equipment installation; procurement, materials
management and other trading activities; distribution, comprising independent
distribution, limited-risk distribution, commission agency, wholesale
distribution and retail distribution; provision of support services such as
legal, financial accounting, credit collection, training and human resources
management; provision of transportation and warehousing services; brand
development activities such as marketing, advertising, promotion, market
research and other functions in the industry value chain;
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c)
Key risks assumed in business operations include strategic or market risks
arising from implementing business strategies such as market entry, expansion
or maintenance; infrastructure risks or inventory risks; financial risks such
as credit risks and bad debt, foreign exchange risks; transaction risks such as
price factors and payment terms in commercial transactions; product risks from
development and design, manufacturing, quality management and after-sales
services; business risks from capital investments and customer base; and force
majeure risks.
Analysis
of the risks assumed by the taxpayer in its business operations throughout the
group's value chain shall be conducted to identify material risks for the
entire industry value chain, the capacity to control risks such as making risk
management decisions and dealing with situations when these risks actually
occur, comprising: identifying the principal economic risks; assessing the
allocation and arrangement of risks assumed in the legal contracts or written
agreements of the taxpayer; analyzing the functions of controlling and
mitigating risks assumed as provided in legal contracts or written agreements;
and reviewing and assessing the actual performance and allocation of risks
assumed by the taxpayer in practice. Where there are differences in risk
allocation between legal contracts or written agreements and actual practice, the
tax authority shall reallocate risks and adjust the price level, profit margin
and profit allocation ratio of the taxpayer based on the results of the risk
analysis.
4.
Contractual terms when conducting a transaction include certain terms relating
to volume, transaction conditions or product distribution; duration, conditions
and payment method; conditions for warranty, replacement, upgrade, modification
or calibration of the product; conditions for business exclusivity, product
distribution; and certain other economically significant conditions such as
support services, quality inspection consultancy, usage instructions,
advertising support and sales promotion.
a)
Where the terms of the legal contract or written agreement do not fully reflect
the actual conduct between related parties, the comparability analysis shall be
conducted on the basis of a review of actual facts or financial data to
determine the characteristics, economic substance and actual risks assumed by
the parties;
b)
Where related parties have not concluded a legal contract or written agreement,
and have not recorded revenue or costs such as technical support, group
synergies, sharing of business know-how or the use of seconded or concurrent
personnel, the analysis shall be conducted to determine the nature of the
transaction, the value of the transaction, the income generated from these
transactions and the contribution of each related party. On that basis, a
comparison shall be made against business decisions that independent parties
would accept under comparable conditions, in order to re-characterize the
taxpayer's related-party transactions.
5.
The economic conditions of the transaction and market conditions at the time
the transaction occurs affect the price level, profit margin and profit
allocation ratio of the parties.
a)
Certain economic conditions at the time of the transaction include the scale
and geographic location of the production and consumption market, the level of
the market such as wholesale, ordinary retail or exclusive distribution; the
degree of competition for the product in the market and the corresponding
competitive positions of the seller and buyer; the availability of substitute
goods; the level of supply and demand in the market generally and in each
specific region; consumer purchasing power; economic factors affecting
production and business costs arising at the place where the transaction
occurs, such as tax incentive policies; government market regulatory policies;
production costs, land costs, labor costs and capital costs; business cycles;
and factors that positively affect the taxpayer's price level, profit margin
and profit allocation ratio, such as characteristics relating to location,
advantage and cost savings based on geographic factors, local market characteristics,
labor force, and the concentration of group synergies and specialization
functions based on the contributions of all related parties participating in
value creation;
b)
Where the taxpayer and the comparables are not tax residents in the same country
or territory, or do not supply goods or services in the same geographic market,
the analysis of economic conditions shall include an analysis of the
comparability of the markets in which the taxpayer and the comparables are
resident, with regard to comparative advantages and location-specific
advantages affecting competitive factors such as labor costs, raw material
costs, transportation, land rental costs, training costs, subsidies, financial
and tax incentive policies, infrastructure costs, market growth rates and
market advantage characteristics such as population size, customers with strong
spending growth potential, and other comparative advantage characteristics.
6.
Analyzing, comparing and eliminating material differences means analyzing and eliminating
qualitative and quantitative differences with respect to information or
financial data that materially affect the factor used as the basis for
determining the transfer price under each transfer pricing method prescribed in
Articles 13, 14 and 15 of this Decree. Quantitative differences are differences
expressed in absolute numbers relating to business cycles, the number of years
the enterprise has been established and operating, or in relative numbers such
as differences in financial indicators specific to the investment industry or
functions performed, or differences in working capital; qualitative differences
are information items determined on the basis of each transfer pricing method
prescribed in Articles 13, 14 and 15 of this Decree.
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b)
Quantitative and qualitative differences must be reviewed and adjusted in
accordance with the comparability factors that materially affect the transfer
pricing method prescribed in Articles 13, 14 and 15 of this Decree.
7.
The results of the comparability analysis are the basis for selecting
independent comparables appropriate to each transfer pricing method prescribed
in Articles 13, 14 and 15 of this Decree. Where the taxpayer does not make
adjustments to the price level, profit margin or profit allocation ratio
against the independent comparables on the grounds that qualitative and
quantitative differences cause a material effect, the taxpayer must search for
and re-select independent comparables to determine the most reliable and
comparable interquartile range, and make adjustments to the transfer price in
accordance with this Decree.
Article 11. Procedures for comparability analysis
1.
The true nature of the related-party transaction shall be determined before
conducting the comparability analysis with independent comparables.
2.
A comparability analysis shall be conducted to search for and select comparable
independent comparables on the basis of determining the comparison period,
product characteristics and contractual terms; analyzing industry, market and
economic conditions at the time the transaction arises; analyzing the
related-party transaction and the taxpayer conducting it; the data sources; the
transfer pricing method; and adjustments for material differences, in specific:
a)
Determining the scope, items and comparability factors, comprising: the
comparison period; analytical information on the taxpayer with respect to the
comparability factors of functions performed, assets and risks assumed; product
characteristics; contractual terms; economic conditions at the time the
transaction arises; industry and market analysis; the business operating
environment; goods, services and asset transactions of the parties, in order to
select the related party for which transfer pricing determination is required
in accordance with this Decree;
b)
Evaluating and searching for comparables, comprising: prioritizing the review
of internal comparables on the basis of verifying the reliability and
independence of these comparables to ensure they are not arranged transactions
that do not follow the arm's length principle; establishing search criteria and
identifying reliable data sources that may be used in accordance with Article
17 of this Decree to search for comparable independent comparables. Based on
the analyzed information and a review of the availability of data on
independent comparables, the transfer pricing method most appropriate to the
nature of the business, commercial, financial and risk activities of the
related party requiring transfer pricing determination shall be selected;
c)
Analyzing the comparability and reliability of the selected independent
comparables on the basis of reviewing and filtering qualitative and
quantitative criteria; analyzing the economic, industry and financial data of
the selected comparables to verify their comparability; identifying material
differences and making adjustments for material differences. Based on the
results of the selection of comparable independent comparables, the data and
financial figures of the selected independent comparables shall be used to
determine the basis for making adjustments to the taxpayer's price level,
profit margin and profit allocation ratio in accordance with Article 8 of this
Decree.
3.
The price level, profit margin or profit allocation ratio shall be determined
based on the results of the analysis of the independent comparables, as the
basis for comparison and application in determining the taxpayer's corporate
income tax liability, without reducing the tax liability payable to the state
budget. The calculation method must be applied consistently throughout the
business cycle and operating period consistent with the functions performed and
business model as prescribed in Articles 12, 13, 14 and 15 of this Decree.
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The
comparative method for determining the price of related-party transactions
(abbreviated as the transfer pricing method) shall be applied in a manner
consistent with the arm's length principle, the nature of the transaction and
the functions performed by the taxpayer, on the basis of consistent calculation
and application throughout the entire business cycle and operating period;
based on the financial data of the independent comparables selected in
accordance with the comparability analysis principles prescribed in Articles 6,
7, 8, 9 and 10 of this Decree. The transfer pricing method shall be selected
from the methods prescribed in Articles 13, 14 and 15 of this Decree, based on
the characteristics of the related-party transaction and the available data.
Article 13. Comparable uncontrolled price method (CUP method)
1.
Cases where the comparable uncontrolled price method (CUP method) is applied
A
taxpayer conducting related-party transactions for each type of goods, tangible
assets or services with transaction and circulation conditions commonly found
in the market, or with prices published on domestic and international commodity
and service exchanges; transactions involving payment of royalties for the
commercial exploitation of intangible assets; payment of interest in lending
and loan activities; or where the taxpayer conducts both uncontrolled and
related-party transactions for comparable products in terms of product
characteristics and contractual terms.
2.
Principles of application:
a)
The CUP method shall be applied on the principle that there are no differences
in product characteristics and contractual terms when comparing uncontrolled
transaction prices and transfer prices that materially affect the product
price. Where there are differences that materially affect the product price,
such material differences must be eliminated;
b)
The product characteristic and contractual term factors that materially affect
the product price include: product characteristics, quality, brand, trademark
and transaction scale and volume; contractual conditions for the supply and
transfer of the product; volume, transfer period, payment period and other
contractual conditions; distribution and consumption rights for goods, services
and assets affecting the economic value and the market where the transaction
takes place; and other factors affecting the product price, such as the
economic conditions and functions performed by the taxpayer.
3.
Determination method:
a)
The product price in the related-party transaction shall be adjusted in
accordance with the product price in the uncontrolled transaction or a value
within the interquartile range of the independent comparables as prescribed in
this Decree;
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c)
A taxpayer purchasing machinery and equipment from a foreign related party must
have documents and supporting documents evidencing that the purchase price of
the machinery and equipment complies with the arm's length principle at the
time of purchase: for new machinery and equipment, the comparison price is the
invoice price at which the related party purchased that machinery and equipment
from an independent party; for used machinery and equipment, original invoices
and supporting documents at the time of purchase must be available, and the
asset value shall be re-determined in accordance with current regulations on
the management, use and depreciation of fixed assets.
4.
The results of transfer pricing determination shall be the price for tax filing
purposes, for disclosure and determination of the taxpayer's corporate income
tax liability, without reducing the tax liability payable to the state budget.
Article 14. Comparison of the taxpayer's profit margin
against the profit margins of independent comparables
1.
Cases where the method applies:
A
taxpayer does not have databases and information to apply the CUP method
prescribed in Article 13 of this Decree, or the taxpayer cannot compare
transactions by product on the basis of individual transactions for individual
comparable products, and aggregation of transactions is carried out to ensure
consistency with the substance and reality of business operations and to select
an appropriate profit margin of the independent comparables; or the taxpayer
does not perform independent functions over the entire chain of production and
business activities, or does not participate in the related-party transactions
prescribed in Article 15 of this Decree, in specific:
a)
The gross resale margin method (resale price method - RPM) applies where the
taxpayer sells and resells products purchased from a related party to
independent customers and does not create intangible assets associated with the
products sold; does not participate in the development, enhancement,
maintenance or protection of intangible assets owned by a related party and
associated with the products sold; or does not perform processing,
manufacturing, assembly, alteration of the nature or characteristics of the
product, or affixing of trademarks to increase the value of the products. The
RPM shall not apply to taxpayers that are distributors owning the group's
valuable intangible assets relating to brands, trademarks and other
marketing-related intangibles such as customer lists, distribution channels,
logos, images and brand recognition elements in market research, marketing and
trade promotion activities, or that incur costs for establishing and designing
distribution channels and brand recognition, or after-sales costs;
b)
The gross profit markup on cost method (cost plus method) applies where the
taxpayer does not own intangible assets and assume limited risks, performing
contract manufacturing functions under contract or purchase orders, or performs
processing, assembly, fabrication, manufacturing or equipment installation;
procurement and supply of products; provision of services; or performs contract
research and development for a related party. The cost plus method shall not
apply to taxpayers that are independent manufacturers performing functions from
product research and development to brand and trademark building, market
strategy, product warranty and customer care;
c)
The transactional net margin method (TNMM): The TNMM applies where the taxpayer
does not have information to apply the CUP method; does not have data and
information on the accounting methods of the independent comparables, or cannot
find comparables with comparable functions and products, and therefore does not
have a sufficient basis to apply the gross resale margin method or the gross
profit markup on cost method; the taxpayer performs distribution or
manufacturing functions and does not own intangible assets, or does not
participate in the development, enhancement, maintenance, protection and
exploitation of intangible assets, or does not fall within the cases where the
transactional profit split method between related parties is applied as
prescribed in clause 1 Article 15 of this Decree.
2.
Principles of application:
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Factors
that materially affect the profit margin include: factors relating to assets,
capital and costs; actual control and decision-making rights serving the
performance of the taxpayer's principal functions; the nature of the industry
and business activities and the production and consumption market; accounting
methods and cost structure of the product; economic conditions at the time of
the transaction; commercial or financial relationships of the multinational
enterprise group; technical support; sharing of business know-how; use of
seconded or concurrent personnel; and economic conditions of the industry and
business sector of the taxpayer, product characteristics and contractual terms;
b)
In cases where the RPM applies: Differences that may materially affect the
gross resale margin (net revenue) include costs reflecting the function of the
enterprise as a sales agent, exclusive distributor or marketing distributor;
the level of growth and development of the product consumption market; the taxpayer's
function in the supply chain, such as retail or wholesale; and the accounting
methods of the parties;
c)
In cases where the cost plus method applies: Differences that may materially
affect the gross profit markup on cost include costs reflecting the functions
performed by the enterprise, such as contract manufacturing under the direction
of the parent company or provision of intra-group services; contractual
performance obligations such as product transfer period, quality supervision
costs, warehousing costs, payment conditions; and the accounting methods
applied to the cost components of the taxpayer and the independent comparables;
d)
In cases where the TNMM applies: Differences that may materially affect the net
profit margin include differences in functions performed, assets, risks
assumed, economic conditions, contractual terms and product characteristics as
prescribed in Article 10 of this Decree.
A
taxpayer conducting business with simple manufacturing and distribution
functions, without strategic decision-making functions and generating low
value-added transactions, not bearing inventory risks or market risks, and not
generating revenue or costs from activities involving the exploitation of
intangible assets, shall not bear losses arising from its business operations
from these risks assumed.
3.
Determination method:
The
profit margin comparison method uses the gross profit margin or net profit
margin of the selected independent comparables to determine the corresponding
gross profit margin or net profit margin of the taxpayer. The selection of the
profit margin, whether gross profit margin or net profit margin calculated on
revenue, costs or assets, depends on the nature and economic conditions of the
transaction, the functions performed by the taxpayer and the accounting methods
of the parties. The basis for determining the profit margin is the taxpayer's
accounting data on revenue, costs or assets not controlled or determined by
related parties.
a)
Gross resale margin method (resale price method - RPM):
The
purchase price of goods, services or assets (cost of goods sold) from the
related party equals (=) the selling price (net revenue) of the goods, services
or assets resold to an independent party minus (-) the gross profit on the
selling price (net revenue) of the taxpayer, minus (-) certain other costs
included in the purchase price: import duties; customs fees; international
insurance and transportation costs (if any).
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The
gross resale margin of the selected independent comparables is a value within
the interquartile range of the gross resale margin of the selected independent
comparables, to be adjusted in accordance with the principles prescribed in
this Decree.
The
purchase price from the related party (or cost of goods sold), adjusted against
the independent comparable, is the price for tax filing purposes, to disclose
and determine the taxpayer's corporate income tax liability.
b)
Gross profit markup on cost method (cost plus method):
The
selling price (or net revenue) of goods, services or assets sold to a related
party equals (=) the cost of goods, services or assets purchased from an
independent party plus (+) the gross cost mark-up of the taxpayer.
The
gross cost mark-up of the taxpayer as determined from the independent
comparables equals (=) the taxpayer's cost of goods multiplied by (x) the gross
profit markup on cost of the selected independent comparables.
The
gross profit markup on cost of the selected independent comparables is a value
within the interquartile range of the gross profit markup on cost of the
selected independent comparables, to be adjusted in accordance with the
principles prescribed in this Decree.
The
selling price to the related party (or net revenue), adjusted against the
independent comparable, is the price for tax filing purposes, to disclose and
determine the taxpayer's corporate income tax liability.
c)
Transactional net margin method (TNMM):
The
EBIT margin on revenue, costs or assets of the taxpayer conducting
related-party transactions shall be adjusted in accordance with the EBIT margin
on revenue, costs or assets of the selected independent comparables, on the
basis of which the taxpayer's tax liability shall be adjusted and determined.
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The
net profit margin selected shall be a value within the interquartile range of
the net profit margin of the selected independent comparables, to be adjusted
to determine taxable income and the tax liability payable by the taxpayer in
accordance with the principles prescribed in this Decree.
The
EBIT margin indicators shall be determined in accordance with the law on
accounting, tax administration and corporate income tax.
4.
The results of the determination of the taxpayer's adjusted profit margin are
the basis for determining taxable income and the corporate income tax payable,
without reducing the tax liability payable to the state budget.
Article 15. Transactional profit split method (PSM)
1.
Cases where the method applies:
a)
The taxpayer participates in related-party transactions that are unique,
integrated and closed within the group, new product development activities, the
use of proprietary technology, participation in the group's proprietary
transaction value chain, or the development, enhancement, maintenance,
protection and exploitation of proprietary intangible assets, where there is no
basis for determining prices between related parties, or closely related
transactions conducted simultaneously, or complex financial transactions
involving multiple financial markets worldwide;
b)
The taxpayer participates in digital economy transactions where there is no
basis for determining prices between related parties, or participates in creating
added value derived from group synergies;
c)
The taxpayer performs independent functions throughout the entire production
and business process and does not fall within the cases prescribed in clause 1
Article 13 and clause 1 Article 14 of this Decree.
2.
Principles of application:
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3.
Determination method:
The
taxpayer's adjusted profit shall be allocated out of the total profit earned,
comprising the actual and potential profit of all parties participating in the
transaction chain.
The
taxpayer's adjusted profit comprises the total routine return and residual
profit. The routine return is determined using the profit margin comparison
method prescribed in Article 14 of this Decree. The residual profit is
determined according to the profit allocation ratio based on one or more
factors such as the revenue, costs, assets or human resources of the related
parties participating in the transaction, consistent with the arm's length
principle.
Where
there is insufficient information and data to allocate the adjusted profit as
prescribed above, the allocation may be based on one or more factors such as
the revenue, costs, assets or human resources of the related parties
participating in the transaction, consistent with the arm's length principle.
4.
The results of the determination of the taxpayer's adjusted profit are the
basis for determining taxable income and the corporate income tax payable,
without reducing the tax liability payable to the state budget.
Chapter III
DETERMINATION OF DEDUCTIBLE EXPENSES FOR ENTERPRISES HAVING
RELATED-PARTY TRANSACTIONS; RIGHTS AND OBLIGATIONS OF TAXPAYERS IN TRANSFER
PRICING DISCLOSURE AND PREPARATION OF TRANSFER PRICING DOCUMENTATION;
RESPONSIBILITIES OF TAXPAYERS IN RELATION TO COUNTRY-BY-COUNTRY REPORTS
Article 16. Determination of deductible expenses for
enterprises having related-party transactions
1.
Costs of related-party transactions that are not consistent with the nature of
uncontrolled transactions, or that do not contribute to the generation of
revenue or income for the taxpayer's business operations, shall not be included
in deductible expenses when determining taxable corporate income in the period,
comprising:
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b)
Costs paid to a related party that has production or business activities, but
whose scale of assets, number of employees and production and business
functions are disproportionate to the value of the transaction that the related
party receives from the taxpayer;
c)
Costs paid to a related party that is a tax resident of a country or territory
that does not levy corporate income tax, and that does not contribute to the
generation of revenue or added value for the taxpayer's business operations.
2.
Service costs between related parties:
a)
Except for the costs prescribed in point b of this clause, a taxpayer may deduct
service costs from taxable income in the period if all of the following
conditions are met: the service provided has commercial, financial and economic
value and directly serves the taxpayer's business operations; the service from
related parties is confirmed to have been provided under conditions and
circumstances similar to those for which independent parties would pay for such
services; the service fee is paid on the basis of the arm's length principle
and the transfer pricing method, or the allocation of service fees between
related parties must be applied consistently throughout the group for similar
types of services, and the taxpayer must provide contracts, supporting
documents, invoices and information on the calculation method, allocation factors
and the group's pricing policy for the services provided.
In
cases involving centers performing specialization and group synergies
value-creating functions, the taxpayer must determine the total value created
by these functions, and identify a profit allocation amount consistent with the
value contributed by the related parties, after deducting (-) the corresponding
service fee for the related party performing the coordination and service
provision function of an uncontrolled transaction of a comparable nature;
b)
Service costs that shall not be deducted when determining taxable income
include: costs arising from services provided solely to serve the interests or
create value for other related parties; services serving the interests of
shareholders of a related party; duplicative service charges by multiple
related parties for the same type of service where no added value to the
taxpayer can be identified; services that are in substance benefits received by
the taxpayer by virtue of being a member of a group; and costs added by a
related party in relation to services provided by a third party through a
related party intermediary that adds no added value to the service.
3.
Total deductible interest expense when determining taxable corporate income for
enterprises having related-party transactions:
a)
Total interest expense net of deposit interest and lending interest arising in
the period of the taxpayer that is deductible when determining taxable
corporate income shall not exceed 30% of the total net profit from business
operations in the period plus interest expense net of deposit interest and
lending interest arising in the period plus depreciation expense arising in the
period of the taxpayer;
b)
The portion of interest expense that is not deductible under point a of this
clause shall be carried forward to the next tax period when determining total
deductible interest expense, in cases where the total deductible interest
expense arising in the next tax period is lower than the limit prescribed in
point a of this clause. The period for carrying forward interest expense on a
continuous basis shall not exceed five years from the year following the year
in which the non-deductible interest expense arises;
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d)
The taxpayer shall disclose the interest expense ratio for the tax period in
accordance with Appendix I issued together with this Decree.
Article 17. Databases used in transfer pricing disclosure,
determination and management
1.
Databases used by taxpayers in transfer pricing disclosure and determination
comprise:
a)
Commercial databases as prescribed in clause 15 Article 4 of the Law on Tax
Administration No. 108/2025/QH15 and legal normative documents on tax
administration;
b)
Information and data of enterprises publicly disclosed on the securities market;
c)
Information and data published on domestic and international commodity and
service exchanges;
d)
National database information; information published by domestic ministerial
agencies or other official sources.
2.
Databases used by tax authorities in transfer pricing management comprise:
a)
The databases prescribed in clause 1 of this Article;
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3.
Databases shall be used in the following order of priority:
a)
Information and data of enterprises publicly disclosed on the securities
market; information and data published on domestic and international commodity
and service exchanges; national database information; information published by
domestic ministerial agencies or other official sources;
b)
Commercial databases;
c)
Tax administration databases.
The
use of the database priority order as prescribed in this clause must be
consistent with the comparability analysis principles in Article 6 of this
Decree.
4.
Analysis and selection of independent comparables for the purpose of analyzing
and determining the arm's length range shall comply with the comparability
analysis principles and transfer pricing methods prescribed in this Decree, in
the following order of priority for selection of comparative data:
a)
Internal comparables of the taxpayer;
b)
Comparables resident in the same country or territory as the taxpayer;
c)
Comparables in countries in the region with comparable industry conditions and
levels of economic development.
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Article 18. Rights and obligations of taxpayers in transfer
pricing disclosure and preparation of transfer pricing documentation
1.
Rights of the taxpayer
The
rights of the taxpayer in transfer pricing disclosure and determination shall
be exercised in accordance with clause 1 Article 37 of the Law on Tax
Administration No. 108/2025/QH15.
2.
Obligations of the taxpayer
The
obligations of the taxpayer in transfer pricing disclosure and determination
shall be fulfilled in accordance with clause 2 Article 37 of the Law on Tax
Administration No. 108/2025/QH15 and the following provisions:
a)
Transfer pricing disclosure and determination shall not reduce the corporate
income tax liability payable in Vietnam;
b)
Demonstrate the conduct of comparability analysis and selection of the transfer
pricing method;
c)
Disclose information on related party relationships and related-party
transactions in accordance with Appendix I, Appendix II and Appendix III issued
together with this Decree, and submit together with the annual CIT return;
d)
Prepare, retain and provide transfer pricing documentation comprising
information, records, documents, figures and supporting documents as follows:
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d.2)
Local File in accordance with the list of required information items and documents
prescribed in Appendix II issued together with this Decree;
d.3)
Master File in accordance with the list of required information items and
documents prescribed in Appendix III issued together with this Decree;
d.4)
Country-by-Country Report (CbCR) of the Ultimate Parent Entity as prescribed in
Article 19 and Appendix IV issued together with this Decree.
3.
Transfer pricing documentation shall be prepared before the date of the annual CIT
return filing, and must be retained and presented upon request for information
by the tax authority.
Transfer
pricing documentation and related information, documents and supporting
documents provided by the taxpayer to the tax authority shall be subject to the
law on tax administration. The data, supporting documents, and documents used
as the basis for the comparability analysis and transfer pricing determination
must clearly state their source. Where the data of independent comparables
consists of accounting figures, the taxpayer shall retain and provide them to
the tax authority in electronic format, in spreadsheet format.
4.
The taxpayer shall be responsible for providing complete and accurate
information and be held legally liable for the information and documents in the
transfer pricing documentation upon request by the tax authority during the
pre-examination consultation as prescribed in Article 21 of this Decree. The
deadline for providing transfer pricing documentation shall not exceed 30 working
days from the date of receiving the written request from the tax authority.
Where the taxpayer has justifiable reasons, the deadline for providing transfer
pricing documentation may be extended once by not more than 15 working days
from the expiry date.
5.
Consultancy companies, independent audit firms or organizations providing tax
procedure services (hereinafter referred to as tax agents) acting as
representatives of taxpayers in preparing transfer pricing documentation shall
be responsible for complying with the tax administration law for enterprises
having related party relationships as prescribed in this Decree, and shall bear
legal responsibility in accordance with regulations.
Article 19. Responsibilities of taxpayers in relation to
Country-by-Country Reports
1.
A taxpayer that is the Ultimate Parent Entity in Vietnam with total
consolidated global revenue in the financial year immediately preceding the
reporting year equivalent to EUR 750 million or more must prepare and file a
Country-by-Country Report (CbCR) in accordance with Appendix IV issued together
with this Decree with the tax authority.
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a)
The taxpayer shall not be required to file a CbCR with the Vietnamese tax
authority in the following cases:
a.1)
The Ultimate Parent Entity has an obligation to prepare and file a CbCR in the
country or territory of its residence, and this report is automatically
exchanged with the Vietnamese tax authority under a Competent Authority
Agreement (CAA);
The
taxpayer in Vietnam shall send a Notification on the entity filing the CbCR to
the Vietnamese tax authority as prescribed in point d of this clause.
a.2)
The Ultimate Parent Entity designates a Surrogate Parent Entity to file the
CbCR in the country or territory where that entity is a tax resident, no later
than the last day of the financial year of the Ultimate Parent Entity, and all
of the following conditions are met:
a.2.1)
The country or territory where the Surrogate Parent Entity is a tax resident
requires the filing of CbCRs;
a.2.2)
That country or territory has a Competent Authority Agreement (CAA) in force
with Vietnam at the time the report is due;
a.2.3)
That country or territory is not subject to a Systematic Failure;
a.2.4)
The Surrogate Parent Entity has notified the competent authority in the country
or territory where it is a tax resident of its status as the Surrogate Parent
Entity, in accordance with the law of that country or territory, where required;
a.2.5)
The taxpayer in Vietnam sends a Notification on the entity filing the CbCR to
the Vietnamese tax authority as prescribed in point d of this clause, together
with the written designation from the Ultimate Parent Entity;
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b)
The taxpayer shall only be required to file a CbCR with the tax authority in
one of the following cases:
b.1)
The Ultimate Parent Entity has no obligation to prepare and file a CbCR in the
country or territory where the Ultimate Parent Entity is a tax resident;
b.2)
The country or territory where the Ultimate Parent Entity is a tax resident has
an international tax treaty or international agreement with Vietnam but has no
Competent Authority Agreement (CAA) in force with Vietnam at the time the
report is due;
b.3)
The country or territory where the Ultimate Parent Entity is a tax resident has
a Competent Authority Agreement (CAA) with Vietnam but a Systematic Failure has
occurred, and this situation has been notified to the taxpayer in Vietnam.
The
taxpayer shall not be required to file a CbCR under point b of this clause
where the Ultimate Parent Entity has no obligation to prepare and file a CbCR
in its country or territory of residence because the group's total consolidated
global revenue as reported in the consolidated financial statements for the
financial year immediately preceding the reporting year is below the filing
threshold required by that country or territory, arising from differences in
revenue thresholds, exchange rates or revenue determination principles between
countries or territories.
The
requirement to file a CbCR under point b of this clause shall only be imposed
when Vietnam meets the conditions on information confidentiality, consistency
and use of information for proper purposes as prescribed in point h clause 2
Article 30 of the Law on Tax Administration No. 108/2025/QH15. The tax
authority shall publicly disclose its compliance with these conditions on the
tax sector's official website.
Where
the MNE group has more than one taxpayer in Vietnam and the Ultimate Parent
Entity has issued a written designation of one taxpayer in Vietnam to file the
CbCR, the designated taxpayer shall be responsible for filing the Notification
on the entity filing the CbCR as prescribed in point d of this clause together
with the written designation, and for fulfilling the obligation to file the
CbCR with the tax authority.
c)
A taxpayer in Vietnam designated by the Ultimate Parent Entity as the Surrogate
Parent Entity to file the CbCR shall be responsible for preparing and filing
the CbCR in accordance with Appendix IV issued together with this Decree with
the tax authority. The designated taxpayer shall be responsible for filing the
Notification on the entity filing the CbCR as prescribed in point d of this
clause, together with the written designation.
d)
The taxpayer shall be obliged to file a Notification on the entity filing the
CbCR with the tax authority using Form No. 01/TB-BCLN issued together with this
Decree.
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From
the date this Decree comes into force, the taxpayer shall only be required to
file a Notification on the entity filing the CbCR once, upon the first arising
of obligations in relation to the CbCR. The deadline for filing the
Notification shall be no later than the last day of the financial year of the
Ultimate Parent Entity for the reporting year. Where there is a change in
information in the most recently filed Notification on the entity filing the
CbCR, including the termination of the obligation to file the CbCR, the
taxpayer shall be responsible for filing a Notification to update the
information with the tax authority within 90 days from the date the change
arises.
3.
The deadline for filing the CbCR shall be no later than 12 months from the last
day of the financial year of the Ultimate Parent Entity for the reporting year.
4.
The CbCR shall be filed in encrypted XML format.
5.
The Notification and the CbCR shall be filed through the Tax Administration
Information System.
6.
The exchange rate for determining the consolidated revenue threshold shall be
the central exchange rate or the average cross-rate for December of the year immediately
preceding the reporting year, as published by the State Bank of Vietnam.
Article 20. Cases where taxpayers are exempt from transfer
pricing disclosure and exempt from preparing transfer pricing documentation
1.
A taxpayer shall be exempt from transfer pricing disclosure under Sections III
and IV of Appendix I issued together with this Decree, and exempt from
preparing transfer pricing documentation as prescribed in this Decree, where
transactions arise only with related parties that are taxpayers subject to
corporate income tax in Vietnam, apply the same corporate income tax rate as
the taxpayer, and neither party enjoys corporate income tax incentives in the
tax period; however, the taxpayer must disclose the grounds for exemption in
Sections I and II of Appendix I issued together with this Decree.
2.
A taxpayer shall be required to fulfill transfer pricing disclosure in
accordance with Appendix I issued together with this Decree but shall be exempt
from preparing transfer pricing documentation in the following cases:
a)
The taxpayer has related-party transactions but the total revenue arising in
the tax period is below VND 50 billion and the total value of all related-party
transactions arising in the tax period is below VND 30 billion;
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c)
The taxpayer conducts business operations that generate no revenue or costs
from the exploitation and use of intangible assets, has revenue below VND 500
billion, and applies an EBIT margin on net revenue (excluding the difference
between revenue and costs from financial activities) as follows:
c.1)
Distribution: five percent (5%) or above;
c.2)
Manufacturing: ten percent (10%) or above;
c.3)
Processing: fifteen percent (15%) or above.
Where
the taxpayer separately monitors and accounts for revenue and costs for each
sector, the EBIT margin on net revenue corresponding to each sector shall be
applied.
Where
the taxpayer separately monitors and accounts for revenue but does not
separately monitor and account for costs arising in each sector of its business
operations, costs shall be allocated in proportion to the revenue of each
sector for the purpose of applying the EBIT margin on net revenue corresponding
to each sector.
Where
the taxpayer does not separately monitor and account for revenue and costs for
each sector of its business operations for the purpose of determining the EBIT
margin on net revenue corresponding to each sector, the EBIT margin on net revenue
of the sector with the highest margin shall be applied.
Where
the taxpayer does not apply the EBIT margin prescribed in this point, the
taxpayer must prepare transfer pricing documentation in accordance with
regulations.
3.
For taxpayers exempt from transfer pricing disclosure and from preparing
transfer pricing documentation as prescribed in clauses 1 and 2 of this
Article, the determination of total deductible interest expense when
determining taxable corporate income for enterprises having related-party
transactions shall be carried out in accordance with clause 3 Article 16 of
this Decree.
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IMPLEMENTATION PROVISIONS
Article 21. Responsibilities and powers of tax authorities
in transfer pricing management
1.
Risk management shall be applied in tax administration for transfer pricing in
accordance with tax law.
a)
Managing and using information of taxpayers with related-party transactions for
risk management purposes;
b)
Applying risk management in planning examinations of enterprises having related
party relationships and related-party transactions;
c)
Managing and using taxpayers' CbCRs for risk management purposes, and
exchanging information in accordance with Vietnam's obligations under
international tax agreements, without using the CbCR to adjust or assess
transfer prices.
2.
The tax authority shall, on the basis of the comparability analysis principles,
transfer pricing principles and methods prescribed in this Decree and the tax
declaration information of enterprises having related-party transactions, carry
out tax assessments in the following cases:
a)
The taxpayer violates tax law but maintains full compliance with accounting,
invoice and supporting instrument requirements: The assessment of revenue, costs
or taxable income to determine tax liability shall be conducted in accordance
with the comparability analysis principles, transfer pricing principles and
methods, and databases used in transfer pricing management as prescribed in
this Decree;
b)
Other cases as prescribed in Article 24 of the Law on Tax Administration No.
108/2025/QH15 and legal normative documents on tax administration;
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3.
The tax authority has the right to determine the price level, profit margin,
profit allocation ratio, taxable income or corporate income tax payable against
a taxpayer that does not comply with transfer pricing disclosure and
determination regulations, or does not provide or provides incomplete
information and data for transfer pricing disclosure and determination, in the
following cases:
a)
The taxpayer fails to file, files incomplete information, files inaccurate
information, or fails to submit Appendix I issued together with this Decree;
b)
The taxpayer provides incomplete transfer pricing documentation information as
prescribed in Appendix II and Appendix III issued together with this Decree, or
fails to present transfer pricing documentation and the data, supporting
documents and documents used as the basis for the comparability analysis and
transfer pricing determination upon request by the tax authority within the
deadline prescribed in this Decree. Information in the transfer pricing
documentation is considered material if it affects the results of the analysis
for the selection of comparable independent comparables, the transfer pricing
method, or the results of the adjustment of the taxpayer's price level, profit
margin or profit allocation ratio;
c)
The taxpayer uses inaccurate or untrue information on uncontrolled transactions
for the comparability analysis, transfer pricing disclosure and determination,
or relies on documents, data and supporting documents that are unlawful,
invalid or that do not clearly state their source, to determine the price
level, profit margin or profit allocation ratio applied to related-party
transactions;
d)
The taxpayer commits violations of the transfer pricing determination
provisions in Article 20 of this Decree;
dd)
Databases used for tax assessment shall be those prescribed in Article 17 of
this Decree.
4.
The tax authority shall be responsible for maintaining the confidentiality of
information provided by the taxpayer in relation to transfer pricing
determination as prescribed in this Decree. The provision of information to
agencies and organizations shall be carried out in accordance with clause 5 of
this Article.
5.
Where the examination of transfer pricing gives rise to issues concerning
mechanisms and policies related to specialized industries and sectors, the tax
authority shall seek the opinions of relevant agencies, organizations and
individuals, in specific:
a)
Specialized regulatory agencies, organizations and professional associations;
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6.
The tax authority shall exchange information with taxpayers and the Tax
Authority of the Partner Jurisdiction through pre-examination consultation
procedures before, during and after the transfer pricing examination, as
follows:
a)
Where, through the application of risk management in tax administration for
transfer pricing, the tax authority considers it necessary to exchange
information in advance with the taxpayer regarding the information in Appendix
I issued together with this Decree and the taxpayer's transfer pricing
documentation, the tax authority shall send an official dispatch requesting
that a pre-examination consultation be organized with the taxpayer to exchange
and provide in advance information on the taxpayer's transfer pricing
documentation in accordance with this Decree;
b)
Where the tax authority needs to communicate and exchange information with the
Tax Authority of the Partner Jurisdiction regarding the CbCR and other related
information, the relevant Tax Treaty procedures for bilateral consultation and
information exchange shall be followed. Where necessary, the tax authority
shall notify the taxpayer in writing of the suspension of the examination in
order to exchange information with the Tax Authority of the Partner
Jurisdiction in accordance with tax law.
7.
A tax authority implementing the automatic exchange of information (AEOI)
mechanism shall maintain the confidentiality of information in accordance with
the international treaties and international agreements on taxation to which
Vietnam is a member or a signatory party, and in accordance with the standards
of the Global Forum on Transparency and Exchange of Information for Tax
Purposes. On an annual basis, the tax authority shall publish the list of
foreign tax authorities implementing automatic exchange of information for
CbCRs and any Systematic Failure (if any) on the tax sector's official website.
8.
The tax authority shall make corresponding adjustments to transfer pricing
determinations in accordance with the bilateral consultation procedures
prescribed in the relevant Tax Treaties.
9.
Where the tax authority has concluded an Advance Pricing Agreement (APA), the
tax authority shall be responsible for:
a)
Managing and examining related-party transactions not within the scope of the
APA in accordance with risk management principles;
b)
Managing and examining the taxpayer's compliance with the concluded APA in
accordance with regulations.
10.
Compliance management and support for taxpayers with related-party transactions
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b)
The tax authority shall, on the basis of taxpayer declaration data, publish
industry profit margins by sector, local area or taxpayer group, to support
taxpayers in transfer pricing disclosure and determination in accordance with
the arm's length principle;
c)
The tax authority shall support taxpayers in improving compliance and reducing
risks in transfer pricing disclosure and determination when participating in
the voluntary compliance support program;
d)
The tax authority shall be responsible for maintaining the confidentiality of
information and data provided by taxpayers when participating in the voluntary
compliance support program in accordance with the law.
Article 22. Responsibilities of ministries, ministerial
agencies and People's Committees of provinces and centrally-affiliated cities
1.
The Ministry of Finance, within the scope of its duties and powers, shall be
responsible for:
a)
Performing state management of tax for enterprises having related party
relationships and related-party transactions as prescribed in this Decree;
b)
Taking charge and cooperating with press agencies and ministries and sectors
within the scope of their duties and powers to carry out information and public
communication activities for state management of tax for enterprises having
related-party transactions;
c)
Examining compliance with tax regulations for enterprises having related-party
transactions as prescribed in this Decree.
2.
The State Bank of Vietnam, within the scope of its duties and powers, shall be
responsible for:
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b)
Cooperating in providing information upon request by the tax authority
regarding information that has not been publicly disclosed in accordance with
the Law on Credit Institutions No. 32/2024/QH15 (amended by Law No.
96/2025/QH15).
3.
The Ministry of Science and Technology and the Ministry of Agriculture and
Environment, within the scope of their respective duties and powers, shall be
responsible for:
a)
Cooperating in providing databases relating to technology transfer agreements;
industrial property rights transfer agreements; transfer of registration rights
and assignment of ownership rights over plant varieties; intellectual property
registration records upon the establishment of industrial property rights and
plant variety rights, and providing information to the tax authority when
opinions are sought, for the purpose of tax management of enterprises having
related-party transactions;
b)
Cooperating in providing databases on enterprises licensed to operate in
sectors within their management scope, and information on related-party
transactions in the digital economy sector upon request by the tax authority;
c)
The provision, connectivity and sharing of information and data in electronic
transactions between the Ministry of Science and Technology and the tax
authority shall be carried out in accordance with Decree No. 194/2025/ND-CP
elaborating certain articles of the Law on Electronic Transactions on national
databases, data connectivity and sharing, and open data for electronic
transactions of regulatory agencies.
4.
The Ministry of Industry and Trade, within the scope of its duties and powers,
shall be responsible for:
Cooperating
in providing databases on transaction prices of goods on domestic commodity
exchanges and information within the management functions and duties of the
Ministry of Industry and Trade upon request by the tax authority.
5.
People's Committees of provinces and centrally-affiliated cities, within the
scope of their respective duties and powers, shall be responsible for
organizing the development, management, connectivity and sharing of databases
in their specialized management sectors to serve tax management of enterprises
having related-party transactions in accordance with the law.
6.
Ministries and sectors, within the scope of their respective duties and powers,
shall be responsible for cooperating with the Ministry of Finance to implement
this Decree.
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1.
This Decree comes into force as of July 1, 2026 and shall apply from the
corporate income tax period of 2026.
2.
Decree No. 132/2020/ND-CP dated November 5, 2020 on tax management for
enterprises having related-party transactions and Decree No. 20/2025/ND-CP
dated February 10, 2025 of the Government on tax management for enterprises
having related-party transactions shall cease to be in force from the date this
Decree comes into force.
3.
Enterprises eligible for transitional treatment under Article 3 of Decree No.
20/2025/ND-CP shall continue to receive such transitional treatment for the
remaining period as prescribed in Article 3 of Decree No. 20/2025/ND-CP.
Article 24. Responsibilities for implementation
1.
The Ministry of Finance shall take charge and cooperate with relevant
ministries, sectors and People's Committees of provinces and
centrally-affiliated cities to implement this Decree.
2.
Ministers, heads of ministerial agencies, Presidents of People's Committees of provinces
and centrally-affiliated cities, and relevant organizations and individuals
shall implement this Decree./.
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APPENDIX
I
(Issued
together with Decree No. 255/2026/ND-CP of June 30, 2026 of the Government)
INFORMATION
ON RELATED-PARTY RELATIONSHIPS AND RELATED-PARTY TRANSACTIONS
(Submitted
together with the Corporate Income Tax Finalization Return)
Tax
period: From ……….. to ……………
[01] Name of taxpayer:
..................................................................................................
[02] Tax identification
number:.............................................................................................
[03] Address:
.......................................................................................................................
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[06] Phone number: ………………………………. [07]
Email: …………………….................
[08] Name of tax agent (if any):
...........................................................................................
[09] Tax identification number:
.............................................................................................
SECTION I. INFORMATION ON
RELATED PARTIES
No.
Name
of related party
Country
Tax
identification number
Form
of related-party relationship[1]
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(2)
(3)
(4)
(5)
A
B
C
D
DD
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G
H
I
K
L
M
1
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2
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3
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SECTION II. CASES ELIGIBLE FOR
EXEMPTION FROM DECLARATION AND PREPARATION OF TRANSFER PRICING DOCUMENTATION
No.
Exemption
case
Eligible
for exemption[2]
(1)
(2)
(3)
1
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The taxpayer only has
transactions with related parties that are corporate income tax taxpayers in
Vietnam, applying the same corporate income tax rate as the taxpayer, and
neither party benefits from corporate income tax incentives during the tax period
2
Exemption from preparing Transfer
Pricing Documentation
a
The taxpayer has related-party
transactions but total revenue arising in the tax period is below VND 50
billion and the total value of all related-party transactions arising in the
tax period is below VND 30 billion
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b
The taxpayer has signed an
Advance Pricing Agreement (APA) and submits annual reports in accordance with
the law on advance pricing agreements
c
The taxpayer conducts business
without generating revenue or expenses from activities involving the
commercial exploitation or use of intangible assets, has revenue below VND
500 billion, and applies the net profit margin before deducting interest
expense and corporate income tax (excluding the difference between revenue
and expenses of financial activities) on net revenue, including the following
sectors:
Distribution: Five percent or
above
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Manufacturing: Ten percent or
above
Processing: Fifteen percent or
above
SECTION III. INFORMATION ON
TRANSFER PRICING DETERMINATION
Unit
of currency: Vietnamese dong
No.
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Sale
price to related party
Purchase
price from related party
Profit
increase from arm's length redetermination
Collections,
payments on behalf others, allocations to permanent establishments[3]
Transaction
within APA scope[4]
Recorded
transaction value
Arm's
length redetermined value
Difference
Transfer
pricing method
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Arm's
length redetermined value
Difference
Transfer
pricing method
(1)
(2)
(3)
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(5)=(4)-(3)
(6)
(7)
(8)
(9)=(8)-(7)
(10)
(11)=(5)+(9)
(12)
(13)
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Total value of transactions
arising from business activities
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II
Total value of transactions
arising from related-party activities
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1
Goods
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1.1
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a
Related party A
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b
Related party B
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1.2
Goods not forming fixed assets
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a
Related party A
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b
Related party B
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2
Services
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2.1
Research and development
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a
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b
Related party B
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2.2
Advertising and marketing
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a
Related party A
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b
Related party B
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Business management, consulting
and training
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a
Related party A
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b
Related party B
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2.4
Financial activities
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2.4.1
Royalty fees and similar payments
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A
Related party A
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B
Related party B
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2.4.2
Interest expense
...
...
...
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...
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Related party A
...
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B
Related party B
$
...
...
...
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…
...
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2.5
...
...
...
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...
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A
Related party A
...
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B
Related party B
...
...
...
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…
...
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...
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...
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SECTION IV. BUSINESS PERFORMANCE
AFTER TRANSFER PRICING DETERMINATION
1. For taxpayers in the
manufacturing, trading and services sectors
The taxpayer has signed an
advance pricing agreement (APA)
Yes □
No □
Unit
of currency: Vietnamese dong
No.
Indicator
...
...
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Value
of transactions with independent parties
Total
value arising from business activities during the period
Value
determined under Transfer Pricing Documentation
Value
determined under APA
(1)
(2)
(3)
(4)
...
...
...
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(6)=(3)+(4)+(5)
1
Revenue from sales and service
provision
Of which: Revenue from export of
goods and services
...
...
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2
Deductions from revenue
...
...
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Net revenue from sales and service
provision (3)=(1)-(2)
4
Cost of goods sold
...
...
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5
Gross profit from sales and
service provision (5)=(3)-(4)
6
Selling expenses
...
...
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7
General and administrative
expenses
...
...
...
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Financial income
8.1
Of which: Interest income from
deposits and loans
...
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9
Financial expenses
9.1
Of which: Interest expense
...
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9.1.a
Interest expense deductible
during the period
...
...
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Portion of interest expense not
deductible, carried forward to next period per point b, clause 3, Article 16
10
Depreciation and amortization
expenses arising during the period
...
...
...
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11
Net profit from business
operations during the period (11)=(5)-(6)-(7)+(8)-(9)
12
Net profit from business
operations excluding financial activities difference (12)=(11)-(8)+(9)
...
...
...
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13
Total net profit from business
operations plus interest expense (after deducting deposit/loan interest) plus
depreciation/amortization (13)=(11)+(9.1)-(8.1)+(10)
...
...
...
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Ratio of interest expenses
after deducting deposit interest and lending interest arising during the
period to the sum of net operating profit, interest expenses after deducting
deposit interest and lending interest during the period, and depreciation
expenses during the period (14) = [(9.1) - (8.1)]/(13)
15
Interest expense carried
forward from prior periods (15)=(15.1)+(15.2)+(15.3)+(15.4)+(15.5)
...
...
...
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15.1
Non-deductible interest from year
(n-1) carried to period (n)
15.2
Non-deductible interest from year
(n-2) carried to period (n)
...
...
...
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15.3
Non-deductible interest from year
(n-3) carried to period (n)
...
...
...
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Non-deductible interest from year
(n-4) carried to period (n)
15.5
Non-deductible interest from year
(n-5) carried to period (n)
...
...
...
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16
Ratio of interest expenses
after deducting deposit interest and lending interest arising during the
period plus interest expenses carried forward from previous periods to the
sum of net operating profit, interest expenses (after deducting deposit
interest and lending interest) during the period, and depreciation expenses
during the period (16) = [(9.1) - (8.1) + (15)]/(13)
17
Profit margin used for
transfer pricing determination
...
...
...
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17.1
Margin
...............................................................
...
...
...
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Margin
...............................................................
…
………............................................................................
...
...
...
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2. For taxpayers engaged in
banking and credit activities.
The taxpayer has signed an
advance pricing agreement (APA)
Yes □
No □
Unit
of currency: Vietnamese dong
No.
Indicator
Value
of related-party transactions
...
...
...
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Total
value arising from business activities during the period
Value
determined under Transfer Pricing Documentation
Value
determined under APA
(1)
(2)
(3)
(4)
...
...
...
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(6)=(3)+(4)+(5)
1
Interest income and similar
income
2
Interest expense and similar
expenses
...
...
...
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3
Net interest income (3)=(1)-(2)
...
...
...
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Service income
5
Service expenses
...
...
...
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6
Net profit/loss from services
(6)=(4)-(5)
7
Net profit/loss from foreign
exchange trading
...
...
...
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8
Net profit/loss from trading
securities
...
...
...
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Net profit/loss from investment
securities
10
Other income
...
...
...
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11
Other expenses
12
Net profit/loss from other
activities (12)=(10)-(11)
...
...
...
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13
Income from capital contributions
and share purchases
...
...
...
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Operating expenses
15
Credit risk provision expenses
...
...
...
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16
Total pre-tax profit (16)=(3)+(6)+(7)+(8)+(9)+(12)+(13)-(14)-(15)
17
Net profit from business
operations (17)=(16)-(12)
...
...
...
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18
Profit margin used for transfer
pricing determination
...
...
...
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Margin
........................................
18.2
Margin ........................................
...
...
...
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…
…………………………………
3. For taxpayers that are
securities companies
The taxpayer has signed an
advance pricing agreement (APA)
...
...
...
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No □
Unit
of currency: Vietnamese dong
No.
Indicator
Value
of related-party transactions
Value
of transactions with independent parties
Total
value arising from business activities during the period
Value
determined under Transfer Pricing Documentation
Value
determined under APA
...
...
...
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(1)
(2)
(3)
(4)
(5)
(6)=(3)+(4)+(5)
1
Operating revenue
(1)=(1.1)+(1.2)+(1.3)+(1.4)+(1.5)+(1.6)+(1.7)+(1.8)+(1.9)+(1.10)+(1.11)
...
...
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1.1
Gain from financial assets
measured at fair value through profit or loss (FVTPL)
(1.1)=(1.1.a)+(1.1.b)+(1.1.c)
...
...
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Gain on sale of financial assets
at FVTPL
1.1.b
Positive revaluation difference
of financial assets at FVTPL
...
...
...
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1.1.c
Dividends and interest from financial
assets at FVTPL
1.2
Gain from held-to-maturity (HTM)
investments
...
...
...
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1.3
Gain from loans and receivables
...
...
...
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Gain from available-for-sale
(AFS) financial assets
1.5
Gain from hedging derivative
instruments
...
...
...
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1.6
Revenue from securities brokerage
operations
1.7
Revenue from securities
underwriting and issuance agent operations
...
...
...
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1.8
Revenue from securities
investment advisory operations
...
...
...
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Revenue from securities
depository operations
1.10
Revenue from financial advisory
activities
...
...
...
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1.11
Other operating income
2
Operating expenses
...
...
...
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2.1
Loss from financial assets at
FVTPL (2.1)=(2.1.a)+(2.1.b)+(2.1.c)
...
...
...
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2.1.a
Loss on sale of financial assets
at FVTPL
2.1.b
Negative revaluation difference
of financial assets at FVTPL
...
...
...
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2.1.c
Transaction costs for purchasing financial
assets at FVTPL
2.2
...
...
...
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2.3
Loss and negative fair value
revaluation of AFS financial assets upon reclassification
...
...
...
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2.4
Provision for financial assets,
bad debt losses, impairment and borrowing costs
2.5
Loss from hedging derivative
instruments
...
...
...
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2.6
Proprietary trading expenses
2.7
...
...
...
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2.8
Securities underwriting and
issuance agent operation expenses
...
...
...
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2.9
Securities investment advisory
operation expenses
2.10
Securities depository operation
expenses
...
...
...
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2.11
Financial advisory activity
expenses
2.12
...
...
...
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3
Financial income
(3)=(3.1)+(3.2)+(3.3)+(3.4)
...
...
...
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3.1
Realized and unrealized foreign
exchange gains
3.2
Accrued dividends, non-fixed
deposit and loan interest income
...
...
...
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3.3
Gain on disposal of investments
in subsidiaries, associates and joint ventures
3.4
...
...
...
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4
Financial expenses
(4)=(4.1)+(4.2)+(4.3)+(4.4)+(4.5)
...
...
...
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4.1
Realized and unrealized foreign
exchange losses
4.2
Interest expense
...
...
...
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4.3
Loss on disposal of investments
in subsidiaries, associates and joint ventures
4.4
...
...
...
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4.5
Other financial expenses
...
...
...
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5
Selling expenses
6
General and administrative
expenses
...
...
...
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7
Operating result
(7)=(1)-(2)+(3)-(4)-(5)-(6)
8
...
...
...
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9
Total interest expense arising
during the period
...
...
...
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9.1
Interest expense deductible
during the period
9.2
Portion of interest expense not
deductible, carried forward to next period per point b, clause 3, Article 16
...
...
...
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10
Depreciation and amortization
expenses arising during the period
11
...
...
...
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12
Ratio of interest expenses after deducting deposit interest
and lending interest arising during the period to the sum of net operating
profit, interest expenses after deducting deposit interest and lending
interest during the period, and depreciation expenses arising during the
period (12) = [(9) - (8)]/(11)
...
...
...
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13
Interest expense carried
forward from prior periods (13)=(13.1)+(13.2)+(13.3)+(13.4)+(13.5)
Of which:
13.1
Non-deductible interest from year
(n-1) carried to period (n)
...
...
...
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13.2
Non-deductible interest from year
(n-2) carried to period (n)
...
...
...
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Non-deductible interest from year
(n-3) carried to period (n)
13.4
Non-deductible interest from year
(n-4) carried to period (n)
...
...
...
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13.5
Non-deductible interest from year
(n-5) carried to period (n)
14
Ratio of deductible interest
expenses after deducting deposit interest and lending interest arising during
the period plus interest expenses carried forward from previous periods to
tax period (n) to the sum of net operating profit, net interest expenses
arising during the period, and depreciation expenses arising during the
period of the taxpayer (14) = [(9) - (8) + (13)]/(11)
...
...
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15
Profit margin used for
transfer pricing determination
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Margin ...............................................................
15.2
Margin
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….
………………………………………………………………………..
I certify that the figures declared
above are accurate and I accept legal responsibility for the declared figures.
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[Location]......., [date]..................
TAXPAYER
or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title and seal (if any))
INSTRUCTIONS
FOR COMPLETING CERTAIN INDICATORS
A. Tax period: Enter information
corresponding to the tax period of the Corporate Income Tax Finalization
Return. The tax period is determined in accordance with the Law on Corporate
Income Tax.
B. General information on the
taxpayer: Indicators [01] through [09] - enter information corresponding to the
information entered on the Corporate Income Tax Finalization Return.
C. Section I. Information on
related parties:
- Column (2): Enter the full name
of each related party.
+ Where the related party in
Vietnam is an organization, enter the name in accordance with the enterprise
registration certificate; where the related party is an individual, enter the
name in accordance with the citizen identity card, passport or other identity
document.
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- Column (3): Enter the name of the
country or territory where the related party is a tax resident.
- Column (4): Enter the tax
identification number of the related parties.
+ Where the related party is an
organization or individual in Vietnam, the full tax identification number shall
be provided.
+ Where the related party is an
organization or individual outside Vietnam, the full tax identification number
or taxpayer identification number shall be provided; if unavailable, the reason
shall be clearly stated.
- Column (5): Pursuant to Clause 2
Article 5 of this Decree, a taxpayer that has related-party transactions shall
declare the form of related-party relationship corresponding to each related
party by marking “x” in the relevant box. Where a related party falls under
more than one form of related-party relationship, the taxpayer shall mark “x”
in the relevant boxes.
D. Section II. Cases eligible for
exemption from declaration and preparation of transfer pricing documentation:
If the taxpayer is eligible for
exemption from declaration and preparation of transfer pricing documentation as
prescribed in Article 20 of this Decree and specified in Column (2), the
taxpayer shall mark “x” in the relevant exemption box in Column (3).
Where the taxpayer is exempt from
declaration and preparation of transfer pricing documentation as prescribed in
Clause 1 Article 20 of this Decree, the taxpayer shall only mark the relevant
box in Column (3) and is not required to declare Sections III and IV of
Appendix I enclosed with this Decree.
Where the taxpayer is exempt from
preparation of transfer pricing documentation as prescribed at Point a or Point
c Clause 2 Article 20 of this Decree, the taxpayer shall declare Sections III
and IV in accordance with the corresponding instructions in Parts DD.1 and E.
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DD. Section III. Information on
transfer pricing determination:
DD.1. Where the taxpayer is
eligible for exemption from preparing Transfer Pricing Documentation in
accordance with point a or point c, clause 2 of Article 20 of this Decree and
has marked (x) in column 3 at row a or row c of the exemption from preparing
Transfer Pricing Documentation indicator in Section II of Appendix I issued
together with this Decree, this section shall be declared as follows:
- Columns (3), (7) and (12):
Declare in accordance with the instructions in Part Dd.2 of this Appendix.
- Columns (4), (5), (6), (8), (9),
(10) and (11): Leave blank without declaring.
For cases where the taxpayer is
eligible for exemption from preparing Transfer Pricing Documentation in
accordance with point a, clause 2 of Article 20 of this Decree, the total value
of all related-party transactions arising in the tax period used as the basis
for determining the exemption condition is calculated as (=) the total value in
Column (3) plus (+) Column (7) of the "Total value of transactions arising
from related-party activities" indicator row.
DD.2. Where the taxpayer does not
fall within a case eligible for exemption from preparing Transfer Pricing
Documentation under point a or point c, clause 2 of Article 20 of this Decree,
the declaration shall be made as follows:
- For the "Total value of
transactions arising from business activities" indicator:
+ Column (3): Enter the total value
of revenue from sales to related parties and independent parties, including: Revenue
from sales of goods and provision of services, financial income and other
income (excluding amounts collected on behalf of others).
+ Column (7): Enter the total value
of costs payable to related parties and independent parties, including: Cost of
goods and services purchased, financial expenses, selling expenses, general and
administrative expenses and other expenses (excluding amounts paid on behalf of
others).
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- For the "Total value of
transactions arising from related-party activities" indicator:
+ Columns (3), (4), (7) and (8):
Enter the total values in the corresponding boxes for each Goods indicator plus
(+) Services indicator.
- For the "Goods"
indicator:
+ Columns (3), (4), (7) and (8):
Enter the total values in the corresponding boxes for the Goods forming fixed
assets indicator plus (+) Goods not forming fixed assets indicator.
- For the "Goods forming fixed
assets" indicator and the detailed rows "Related party A",
"Related party B",...:
+ Column (3) and (7): Enter the
total value of fixed asset purchases or sales between the taxpayer and related
parties at the value recorded in the accounting books.
+ Columns (4) and (8): Enter the
total value of fixed asset purchases or sales with related parties determined
in accordance with the applicable transfer pricing method in Columns (6) and
(10).
- For the "Goods not forming
fixed assets" indicator and the detailed rows "Related party A",
"Related party B",...:
+ Columns (3) and (7): Enter the
total value of purchases or sales of non-fixed-asset goods between the taxpayer
and related parties at the value recorded in the accounting books.
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- For the "Services"
indicator:
+ Columns (3), (4), (7) and (8):
Enter the total values in the corresponding boxes for the "Research and
development" indicator plus (+) "Advertising and marketing" indicator
plus (+) "Business management, consulting and training" indicator
plus (+) "Financial activities" indicator plus (+) "Other
services" indicator.
- For the "Research and
development", "Advertising and marketing", "Business
management, consulting and training", "Financial activities" and
"Other services" indicators, and the detailed rows "Related
party A", "Related party B",...:
+ Columns (3) and (7): Enter the
total value of each type of service arising from transactions with related
parties at the value recorded in the accounting books.
+ Columns (4) and (8): Enter the
total value of each type of service arising from transactions with related
parties determined in accordance with the applicable transfer pricing method in
Columns (6) and (10).
- Columns (6) and (10): For each
indicator by related party, enter the abbreviated symbol of the transfer
pricing method applied in accordance with Articles 13, 14 and 15 of this Decree
to determine the sale value to the related party and the purchase value from
the related party as set out in the Transfer Pricing Documentation, specifically:
+ PP1: Comparable uncontrolled
price method (comparable uncontrolled price method).
+ PP2: Method of comparing the
taxpayer’s profit margin with the profit margins of independent comparables.
PP2-1: Method of comparing the
gross profit margin on sales (resale price method).
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PP2-3: Transactional net margin
method.
+ PP3: Profit split method between
related parties.
Example:
+ Purchase of machinery from related
party A using the CUP method: at the "Goods forming fixed assets from
related party A" row, Column (10): Enter PP1.
+ Receipt of management service fee
provided to related party B using the Cost Plus method: at the "Business
management, consulting and training for related party B" row, Column (6):
Enter PP2-2.
- Columns (5) and (9): Enter the
total value determined in accordance with the calculation formula in Appendix I
issued together with this Decree.
- Column (11): Enter the profit
increase resulting from arm's length redetermination.
- Column (12): Enter in order: the
total value collected on behalf of others, the total value paid on behalf of
others, the total value of revenue allocated to a permanent establishment and
the total value of expenses allocated to a permanent establishment arising
during the tax period.
- Column (13): Enter "x"
for each transaction within the APA scope in accordance with the instructions
in Appendix I issued together with this Decree; leave blank the boxes
corresponding to rows containing total value figures.
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- For the "The taxpayer has
signed an advance pricing agreement (APA)" indicator:
The taxpayer marks "x" in
"Yes" if a unilateral, bilateral or multilateral APA has been signed with
the Vietnamese tax authority. Where the taxpayer has not signed an APA with the
tax authority, mark "x" in "No" and leave blank without
declaring the indicators in Column (4) of the business performance table in
this section.
- Where the taxpayer only has
receipts or revenue from independent parties, declare only in Column (6) of the
business performance table corresponding to the applicable type of enterprise
for each relevant indicator as instructed in this Appendix.
1. For taxpayers in the manufacturing,
trading and services sectors:
a) Where the taxpayer has marked
(x) in Column 3 at row 2a of the exemption from preparing Transfer Pricing
Documentation in Section II of Appendix I issued together with this Decree,
declare as follows:
- For indicators at rows (1), (2),
(3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b), (10), (11)
and (12):
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the value
determined from the figures in the Financial Statements.
- For indicators at rows (13),
(14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) and (16): Determine and
calculate in accordance with point a and point b, clause 3 of Article 16 of
this Decree.
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b) Where the taxpayer has marked
(x) in Column 3 at row 2c of the exemption from preparing Transfer Pricing
Documentation in Section II of Appendix I issued together with this Decree,
declare as follows:
- For indicators at rows (1), (2),
(3), (4), (5), (6), (7), (8), (8.1), (9), (9.1), (9.1.a), (9.1.b), (10), (11)
and (12):
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the value
determined from the figures in the Financial Statements.
- For indicators at rows (13),
(14), (15), (15.1), (15.2), (15.3), (15.4), (15.5) and (16): Determine and
calculate in accordance with point a and point b, clause 3 of Article 16 of
this Decree.
- For the "Profit margin used
for transfer pricing determination" indicator:
+ Column (2): Enter the net profit
margins from business operations during the period excluding the difference
between revenue and expenses of financial activities on net revenue at
indicator rows (17.1), (17.2), (17.3), (17...) in accordance with point c,
clause 2 of Article 20 of this Decree.
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the value of
the net profit from business operations during the period excluding the
difference between revenue and expenses of financial activities on net revenue
for the applicable sector of operations in accordance with point c, clause 2 of
Article 20 of this Decree.
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Where the taxpayer operates in more
than one sector and cannot separately track and record the revenue and expenses
of each sector, declare in accordance with the sector with the highest margin.
c) Where the taxpayer is not
eligible for exemption from preparing Transfer Pricing Documentation under
point a or point c, clause 2 of Article 20 of this Decree, declare as follows:
- For the "Revenue from sales
and service provision" indicator:
+ Columns (3) and (4): Enter the
total value of transactions involving the provision of goods and services to
related parties determined under the Transfer Pricing Documentation in Column
(3) and under the APA in Column (4).
+ Column (5): Enter the total value
of transactions involving the provision of goods and services to independent
parties at the value recorded in the accounting books.
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
The "Revenue from export of
goods and services" and "Deductions from revenue" indicators: Declare
in correspondence with revenue from sales of goods and provision of services,
following the same instructions as for the "Revenue from sales and service
provision" indicator.
- For the "Net revenue from
sales and service provision" indicator:
+ Columns (3), (4), (5) and (6):
Enter the value equal to the corresponding value by column at the "Revenue
from sales and service provision" indicator minus (-) the "Deductions
from revenue" indicator.
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+ Columns (3) and (4): Enter the
total value of cost of goods sold corresponding to revenue from sales of goods
and provision of services to related parties, equal to (=) the total value of
transactions with related parties determined under the Transfer Pricing
Documentation and under the APA plus (+) the value of transactions with
independent parties recorded in the accounting books.
+ Column (5): Enter the total value
of cost of goods sold corresponding to revenue from sales of goods and
provision of services to independent parties, equal to (=) the total value of
transactions with related parties determined under the Transfer Pricing
Documentation and under the APA plus (+) the value of transactions with
independent parties recorded in the accounting books.
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
- For the "Gross profit from
sales and service provision" indicator:
+ Columns (3), (4), (5) and (6):
The value equals the corresponding value by column at the "Net revenue
from sales and service provision" indicator minus (-) the "Cost of
goods sold" indicator.
- For the "Selling
expenses" and "General and administrative expenses" indicators:
+ Columns (3) and (4): Enter the
total value of selling expenses and general and administrative expenses
corresponding to revenue from sales of goods and provision of services to
related parties, equal to (=) the total value of transactions with related
parties determined under the Transfer Pricing Documentation and under the APA
plus (+) the value of transactions with independent parties recorded in the
accounting books.
+ Column (5): Enter the total value
of selling expenses and general and administrative expenses corresponding to
revenue from sales of goods and provision of services to independent parties,
equal to (=) the total value of transactions with related parties determined
under the Transfer Pricing Documentation and under the APA plus (+) the value
of transactions with independent parties recorded in the accounting books.
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
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- For the "Financial
income" indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the total value
of financial income.
- For the "Interest income
from deposits and loans" indicator: Enter the value of interest earned
from loan activities recorded as financial income during the period.
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the total value
determined under the Transfer Pricing Documentation and under the APA for
transactions with related parties, and at the value recorded in the accounting
books for transactions with independent parties.
- For the "Financial
expenses" indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the total value
of financial expenses.
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+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the total value
determined under the Transfer Pricing Documentation and under the APA for
transactions with related parties, and at the value recorded in the accounting
books for transactions with independent parties.
- For the "Depreciation and
amortization expenses arising during the period" indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the total value
of depreciation and amortization expenses recognized as expenses during the
period, determined as the total value of depreciation and amortization expenses
included in cost of goods sold, selling expenses and general and administrative
expenses.
- For the "Net profit from
business operations during the period" indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the value equal
to the "Gross profit from sales and service provision" indicator
minus (-) "Selling expenses" minus (-) "General and
administrative expenses" plus (+) "Financial income" minus (-)
"Financial expenses".
- For the "Net profit from
business operations during the period excluding the difference between revenue
and expenses of financial activities" indicator:
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- For the "Total net profit
from business operations plus interest expense after deducting deposit interest
and loan interest during the period plus depreciation and amortization expenses
during the period" indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the value equal
to the "Net profit from business operations" indicator plus (+)
"Interest expense" minus (-) "Interest income from deposits and
loans" plus (+) "Depreciation and amortization expenses".
- For the "Ratio of interest
expense after deducting deposit interest and loan interest arising during the
period to total net profit from business operations plus interest expense after
deducting deposit interest and loan interest during the period plus depreciation
and amortization expenses during the period" indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the percentage
value equal to (=) the value of ["Interest expense on borrowings"
minus (-) "Interest income from deposits and loans"] divided by (:) the
value of the "Total net profit from business operations plus interest
expense after deducting deposit interest and loan interest during the period
plus depreciation and amortization expenses during the period" indicator.
- For the "Profit margin used
for transfer pricing determination" indicator:
+ Column (2): Enter the profit
margins applied to adjust and determine transfer pricing at indicator rows
(17.1), (17.2), (17.3),... corresponding to the transfer pricing method in
accordance with Articles 13, 14 and 15 of this Decree.
+ Columns (3) and (4): Enter the
profit margin value used for transfer pricing determination under the Transfer
Pricing Documentation in Column (3) and under the APA in Column (4).
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Example:
+ Where the taxpayer uses the TNMM
and applies the net profit from business operations during the period excluding
the difference between revenue and expenses of financial activities on total
expenses to determine the net profit for the tax period: at Column (2) of
indicator (17.1), enter "Net profit from business operations during the
period excluding the difference between revenue and expenses of financial
activities on total expenses" and declare the corresponding margin under
the Transfer Pricing Documentation in Column (3) and under the APA in Column
(4).
+ Where the taxpayer uses the TNMM
and applies the net profit from business operations during the period excluding
the difference between revenue and expenses of financial activities on total
expenses for manufacturing activities under the Transfer Pricing Documentation,
and the net profit from business operations during the period excluding the
difference between revenue and expenses of financial activities on net revenue
for distribution activities under the APA: at Column (2) of indicators (17.1)
and (17.2), enter "Net profit from business operations during the period
excluding the difference between revenue and expenses of financial activities
on total expenses for manufacturing activities" at indicator (17.1) and
declare the corresponding margin in Column (3); enter "Net profit from
business operations during the period excluding the difference between revenue
and expenses of financial activities on net revenue for distribution
activities" at indicator (17.2) and declare the corresponding margin in
Column (4).
- Where the taxpayer performs
multiple production and business functions and the profit margins used for
transfer pricing determination differ, declare business performance after
transfer pricing determination separately for each production and business
function.
2. For taxpayers in the banking and
credit sectors:
- For the "Interest income and
similar income" indicator:
+ Columns (3), (4) and (5): Enter
the total value of interest income and similar income from related parties that
have not signed an APA, determined under the Transfer Pricing Documentation in
Column (3), under the APA in Column (4), and at the value recorded in the
accounting books for transactions with independent parties in Column (5).
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
- For the "Interest expense
and similar expenses" indicator:
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+ Column (5): Enter the total value
of interest paid and similar expenses corresponding to interest income and
similar income received from independent parties, equal to (=) the total value
of transactions with related parties determined under the Transfer Pricing
Documentation and under the APA plus (+) the value of transactions with
independent parties recorded in the accounting books.
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
- For the "Net interest
income" indicator:
Columns (3), (4), (5) and (6):
Enter the value equal to (=) the corresponding value by column at the
"Interest income and similar income" indicator minus (-) the
"Interest paid and similar expenses" indicator.
- For the "Service
income" indicator: Follow the same instructions as for the "Interest
income and similar income" indicator.
- For the "Service
expenses" indicator: Follow the same instructions as for the
"Interest paid and similar expenses" indicator.
- For the "Net profit/loss
from services" indicator:
Columns (3), (4), (5) and (6):
Enter the value equal to (=) the corresponding value by column at the
"Service income" indicator minus (-) the "Service expenses"
indicator.
- For the "Net profit/loss
from foreign exchange trading", "Net profit/loss from trading
securities" and "Net profit/loss from investment securities"
indicators: Follow the same instructions as for the "Interest income and
similar income" indicator.
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- For the "Other
expenses" indicator: Follow the same instructions as for the
"Interest paid and similar expenses" indicator.
- For the "Net profit/loss
from other activities" indicator:
Columns (3), (4), (5) and (6):
Enter the value equal to (=) the corresponding value by column at the
"Other income" indicator minus (-) the "Other expenses"
indicator.
- For the "Income from capital
contributions and share purchases" indicator: Follow the same instructions
as for the "Interest income and similar income" indicator.
- For the "Operating
expenses" indicator: Follow the same instructions as for the
"Interest paid and similar expenses" indicator.
- For the "Credit risk
provision expenses" indicator:
+ Columns (3), (4) and (5): Enter
the total value of credit risk provision expenses corresponding to income and
receipts having the nature of revenue in Columns (3), (4) and (5) for which
provisions are established.
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
- For expense indicators arising
from business activities, the taxpayer separately records and enters the value
determined separately for expenses corresponding to each item of income having
the nature of revenue in Columns (3), (4) and (5). Where separate determination
is not possible, the taxpayer selects the most appropriate allocation basis
based on one or more factors such as revenue, expenses, assets, personnel or
other factors appropriate to the nature of the activities and enters the
allocated expense value in the corresponding boxes (3), (4) and (5).
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+ Columns (3), (4), (5) and (6):
Enter the value equal to (=) the corresponding value by column at the "Net
interest income" indicator plus (+) "Net profit/loss from
services" plus (+) "Net profit/loss from foreign exchange
trading" plus (+) "Net profit/loss from trading securities" plus
(+) "Net profit/loss from investment securities" plus (+) "Net
profit/loss from other activities" plus (+) "Income from capital
contributions and share purchases" minus (-) "Operating
expenses" minus (-) "Credit risk provision expenses".
- For the "Net profit from
business operations" indicator:
+ Columns (3), (4), (5) and (6):
Enter the value equal to the corresponding value by column at the "Total
pre-tax profit" indicator minus (-) the "Net profit/loss from other
activities" indicator.
- For the "Profit margin used
for transfer pricing determination" indicator:
+ Column (2): Enter the profit
margins applied to adjust and determine transfer pricing at indicator rows
(18.1), (18.2), (18.3),... corresponding to the transfer pricing method in
accordance with Articles 13, 14 and 15 of this Decree.
+ Columns (3) and (4): Enter the
profit margin value used for transfer pricing determination under the Transfer
Pricing Documentation in Column (3) and under the APA in Column (4).
+ Columns (5) and (6): Leave blank
without declaring.
3. For taxpayers that are securities
companies:
a) Where the taxpayer has marked
(x) in Column 3 at row 2a of Section II of Appendix I issued together with this
Decree, declare as follows:
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+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the value
determined from the figures in the Financial Statements.
- For the indicator at row (15):
Leave blank without declaring.
b) Where the taxpayer is not
eligible for exemption from preparing Transfer Pricing Documentation in
accordance with point a, clause 2 of Article 20 of this Decree, declare as
follows:
- For indicators at rows (1.1.a),
(1.1.b), (1.1.c), (1.2), (1.3), (1.4), (1.5), (1.6), (1.7), (1.8), (1.9),
(1.10), (1.11), (2.1.a), (2.1.b), (2.1.c), (2.2), (2.3), (2.4), (2.5), (2.6),
(2.7), (2.8), (2.9), (2.10), (2.11), (2.12), (3.1), (3.2), (3.3), (3.4), (4.1),
(4.2), (4.3), (4.4), (4.5), (5), (6), (7) and (10):
+ Columns (3), (4) and (5): Enter
the total value of interest income and similar income from related parties that
have not signed an APA, determined under the Transfer Pricing Documentation in
Column (3), under the APA in Column (4), and at the value recorded in the
accounting books for transactions with independent parties in Column (5).
+ Column (6): Enter the total value
determined in accordance with the calculation formula in Appendix I issued
together with this Decree.
- For expense indicators arising
during the period, the taxpayer separately tracks, records and enters the value
determined separately for expenses from related parties within the scope of
transfer pricing determination under the Transfer Pricing Documentation, under
the APA and transactions with independent parties, corresponding to Columns
(3), (4) and (5) respectively. Where separate determination is not possible,
the taxpayer selects the most appropriate allocation basis based on one or more
factors such as revenue, expenses, assets, personnel or other factors
appropriate to the nature of the activities and enters the allocated expense
value in the corresponding boxes (3), (4) and (5).
- For the "Total net profit
from business operations during the period plus interest expense after
deducting deposit interest and loan interest arising during the period plus
depreciation and amortization expenses arising during the period"
indicator:
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+ Column (6): Enter the value equal
to the "Operating result" indicator plus (+) "Total interest
expense arising during the period" minus (-) "Total deposit interest
and loan interest arising during the period" plus (+) "Depreciation
and amortization expenses arising during the period".
- For the "Ratio of interest
expense after deducting deposit interest and loan interest arising during the
period to total net profit from business operations plus interest expense after
deducting deposit interest and loan interest during the period plus
depreciation and amortization expenses arising during the period"
indicator:
+ Columns (3), (4) and (5): Leave
blank without declaring.
+ Column (6): Enter the percentage
value equal to (=) the value of ["Total interest expense on
borrowings" minus (-) "Total deposit interest and loan
interest"] divided by (:) the value of the "Net profit from business
operations plus interest expense plus depreciation and amortization expenses
arising during the period" indicator.
- For the "Profit margin used
for transfer pricing determination" indicator:
+ Column (2): Enter the profit
margins applied to adjust and determine transfer pricing at indicator rows
(15.1), (15.2), (15.3),... corresponding to the transfer pricing method in
accordance with clauses 2 and 3 of Article 13, Article 14 and Article 15 of
this Decree.
+ Columns (3) and (4): Enter the
profit margin value used for transfer pricing determination under the Transfer
Pricing Documentation in Column (3) and under the APA in Column (4).
+ Columns (5) and (6): Leave blank
without declaring.
...
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(Issued
together with Decree No. 255/2026/ND-CP of June 30, 2026 of the Government)
LIST
OF INFORMATION AND DOCUMENTS TO BE PROVIDED IN THE LOCAL FILE
(Submitted
together with the Corporate Income Tax Finalization Return)
Tax
period: From ……….. to ……………
[01] Name of taxpayer:
......................................................................................................
[02] Tax identification
number:......................................................................................................
[03] Address:
..........................................................................................................................
[04] Commune/Ward/Special Zone: ……………………
[05] Province/City: ............................
[06] Phone number: ……………………………………….
[07] Email: ………………………….......
...
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[09] Tax identification number:
....................................................................................................................
The company reports the information
and documents prepared and retained in accordance with the provisions of
Appendix II as follows:
No.
Document
Prepared
and retained
Notes
1
Information on the taxpayer:
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1.1
Information on the management and
organizational structure, including an organizational chart, a list and brief
biographies of the group's management positions to which the taxpayer reports
directly, and the office and registered office addresses of such positions
1.2
Detailed information on the
business activities and business strategy of the taxpayer, including
information on whether the taxpayer participated in or was affected by any
restructuring process, or any capital transfer or asset transfer within the
group during the reporting year
...
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Information on enterprises with
comparable products and services in the domestic and international markets
(main competitors)
2
Related-party transactions: For
each material type/category of related-party transaction in which the
taxpayer is involved, provide the following information:
2.1
Description of material
related-party transactions (e.g. provision of manufacturing services,
purchase of goods, provision of services, loans, financial and performance
guarantees, licensing of intangible assets, etc.) and the context in which
these transactions are conducted
...
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2.2
Value and invoices of intra-group
payments and receipts for each type of transaction involving subsidiaries
(e.g. payments and receipts for products, services, royalties, interest,
etc.) adjusted by foreign tax authorities
2.3
Identification of the related
parties involved in the related-party transactions and the relationships
between these related parties
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2.4
Copies of related-party
transaction agreements and contracts
2.5
Detailed functional analysis and
comparability analysis for the taxpayer and related parties for each type of
related-party transaction, including any changes from the previous year
2.6
...
...
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2.7
Identification of the related
party selected for transfer pricing determination and explanation of the
rationale for the selection
2.8
Summary of the material
assumptions made in applying the proposed transfer pricing method
...
...
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2.9
Explanation of the reasons for
conducting a multi-year data analysis (if any)
2.10
A list and description of
selected comparable independent parties (internal and external comparables)
and the necessary financial information and indicators for transfer pricing
analysis, including a description of the data search methodology and sources
used
2.11
...
...
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2.12
Description of the rationale and
explanation of how the application of the proposed transfer pricing method
complies with the arm's length principle
2.13
Summary of quantitative financial
indicators, ratios and criteria and the rationale and explanation of how
these indicators were used in applying the proposed transfer pricing method
...
...
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2.14
Copies of unilateral, bilateral
and multilateral APAs and other tax agreements relevant to the taxpayer's
related-party transactions to which the Vietnamese tax authority is not a
party
3
Financial information:
3.1
...
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3.2
Information on and plan for the
allocation and use of financial data in applying the proposed transfer
pricing method
3.3
Brief description of the relevant
financial data used in the comparability analysis and data sources
...
...
...
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3.4
Summary of the rationale and
explanation of the causes, business plans, investment plans and development
strategies for enterprises with three or more consecutive years of losses
The company certifies that all
information declared on this form and in the accompanying documents is accurate
and accepts legal responsibility for the declared information.
TAX AGENT STAFF
Full name: …………………………..Practitioner
certificate No. …………
[Location]......., [date]..................
TAXPAYER
or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title and seal (if any))
...
...
...
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Notes: Columns for
which there is no information shall be left blank.
APPENDIX
III
(Issued
together with Decree No. 255/2026/ND-CP of June 30, 2026 of the Government)
LIST
OF INFORMATION AND DOCUMENTS TO BE PROVIDED IN THE MASTER FILE
(Submitted
together with the Corporate Income Tax Finalization Return)
Tax
period: From ……….. to ……………
[01] Name of taxpayer:
......................................................................................................
[02] Tax identification
number:......................................................................................................
...
...
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[04] Commune/Ward/Special Zone: ……………………
[05] Province/City: ............................
[06] Phone number: ……………………………………….
[07] Email: ………………………….......
[08] Name of tax agent (if any):
................................................................................................
[09] Tax identification number:
....................................................................................................................
The company reports the information
and documents prepared and retained in accordance with the provisions of
Appendix III as follows:
No.
Document
Prepared
and retained
Notes
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(2)
(3)
(4)
1
Organizational structure:
1.1
A diagram illustrating the
ownership structure, legal structure of the group and the geographic
locations of the operating subsidiaries within the group
...
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2
Information on the business
activities of the group, including:
2.1
The key value drivers and
important channels generating business profit
...
...
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A description of the supply chain
of the five largest products and/or services of the group by revenue and any
goods and/or services accounting for more than five percent of group revenue,
including information on the main geographic markets. The description may be
in the form of a diagram or chart
2.3
A list and brief description of
material intercompany service agreements between group members, excluding
R&D services, including a description of the capabilities of headquarters
(at both global and regional levels) providing key services and the transfer
pricing policies for allocating service costs and determining the amounts
payable for intra-group services.. A summary and explanation of the main
reasons in cases where the group conducts purchasing and
advertising/marketing through centralized and marketing centers.
2.4
A description of the main
geographic markets for the group's products referred to in item 2.2
...
...
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2.5
A written description of the
functional analysis reflecting the headquarters' contributions to the value
created by local business operations within the group, e.g. key functions
performed, material risks assumed and key assets used
2.6
A description of material
business restructuring transactions, acquisitions and divestitures occurring
during the financial year
...
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Information on the intangible
assets of the group:
3.1
A general description of the MNE
group's overall strategy for the development, ownership and commercial
exploitation of intangible assets, including the locations of R&D
facilities, headquarters and R&D management
3.2
A list of the group's intangible
assets or groups of intangible assets that have a material impact on transfer
pricing policy and the entities that legally own them
...
...
...
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3.3
A list of material intercompany
agreements relating to intangible assets, cost contribution arrangements,
research service agreements and licensing and franchise agreements
3.4
A general description of the
group's transfer pricing policies for R&D activities and intangible
assets
...
...
...
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A general description of any material
transfers of interests in intangible assets between related parties during
the relevant financial year, including information on the subsidiaries
involved, the countries participating and the related payments
4
Intra-group financial activities:
4.1
A general description of the
group's financial allocation mechanism, including material financing and
funding arrangements with independent lenders
...
...
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4.2
Information identifying any group
member that provides centralized financing and treasury functions for the
group, including the countries of incorporation and the location of effective
management
4.3
A general description of the
group's transfer pricing policy for intercompany financing and funding
arrangements
...
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Financial and tax position of the
group:
5.1
The group's consolidated
financial statements for the reporting year and any internal financial and
management reports used for tax purposes; the tax rates applied to determine
the tax obligations of related parties that have transactions with the
taxpayer
5.2
A list and brief description of
unilateral APAs and other tax policies relating to the allocation of income
between countries
...
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The company certifies that all
information declared on this form and in the accompanying documents is accurate
and accepts legal responsibility for the declared information.
TAX AGENT STAFF
Full name: …………………………..Practitioner
certificate No. …………
[Location]......., [date]..................
TAXPAYER
or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title and seal (if any))
Notes: Columns for
which there is no information shall be left blank.
...
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(Issued
together with Decree No. 255/2026/ND-CP of June 30, 2026 of the Government)
COUNTRY-BY-COUNTRY
REPORT DECLARATION
Tax
period: From ……….. to ……………
[01] Name of taxpayer:
..................................................................................................
[02] Tax identification
number:......................................................................................................
[03] Address:
.......................................................................................................................
[04] Commune/Ward/Special Zone: ……………………
[05] Province/City: .....................................
[06] Phone number: ………………………………. [07]
Email: ………………………….................
[08] Name of tax agent (if any):
.............................................................................................
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SECTION I. OVERVIEW OF INCOME
ALLOCATION, TAX AND BUSINESS ACTIVITIES BY JURISDICTION
Country
Revenue
Pre-tax
profit
Total
CIT payable
CIT
paid
Stated
capital
Accumulated
earnings
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Tangible
assets other than cash and cash equivalents
From
independent parties
From
related parties
Total
...
...
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...
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...
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...
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SECTION II. LIST OF THE GROUP'S
SUBSIDIARIES BY JURISDICTION
Name of MNE group
Country
Entities that are tax residents in the jurisdiction
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Business activities
R&D
Holding/managing IP
Purchasing
Manufacturing/ production
Sales/marketing/ distribution
Admin/ management/ support
Services to unrelated parties
Intra-group financing
...
...
...
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Insurance
Holding shares or other equity instruments
Dormant
Other
1.
...
...
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...
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2.
...
...
...
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…
...
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SECTION III. ADDITIONAL
INFORMATION
Financial year: …………………………….
State any information or brief
explanations that the taxpayer considers necessary or supplementary to the
information provided in Sections I and II by jurisdiction:
……………………………………………………..……………………………………………………….
I certify that the figures declared
above are accurate and I accept legal responsibility for the declared figures.
TAX AGENT STAFF
Full name: …………………………..Practitioner
certificate No. …………
...
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TAXPAYER
or LEGAL REPRESENTATIVE OF THE TAXPAYER
(Signature, full name, title and seal (if any))
Notes: Columns for
which there is no information shall be left blank.
INSTRUCTIONS
FOR COMPLETING CERTAIN INDICATORS
A. Tax period: Enter information
corresponding to the tax period of the Corporate Income Tax Finalization
Return. The tax period is determined in accordance with the Law on Corporate
Income Tax.
B. General information on the
taxpayer: Indicators [01] through [09] - enter information corresponding to the
information entered on the Corporate Income Tax Finalization Return.
C. Section I. Overview of the
allocation of income, taxes and business activities by country of residence:
Amounts declared in monetary units
shall be converted into Vietnam dong in accordance with the corporate
accounting regime. Where related parties of a group have different financial
years, the profit report shall be prepared based on the data and information in
the report for the financial year immediately preceding the taxpayer’s tax
period.
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+ Where the ultimate parent company
and a related party are tax residents of more than one country, their tax
residence shall be determined in accordance with the relevant Tax Treaty.
+ Where there is no Tax Treaty
between the relevant countries or territories, enter the country or territory
where the related party has registered its business, or the country or
territory where the related parties have production or business establishments
through which they conduct part or all of their production and business
activities in such country or territory.
- Item “Revenue”: Enter the total
value of receipts in the nature of revenue during the period from related
parties and independent parties, excluding dividends and distributed profits
received from related parties, including:
+ Independent parties: Enter the
total receipts earned by the related parties of the group in each country or
territory of residence from independent parties.
+ Related parties: Enter the total
receipts earned by the related parties of the group in each country or
territory of residence from other related parties.
+ Item “Total revenue”: Enter the
sum of the revenue in the independent-party column plus (+) the revenue in the
related-party column.
- Item “Profit before tax”: Enter
the total accounting profit before tax of the related parties of the
multinational enterprise group in the country or territory of residence.
- Item “Total corporate income tax
payable”: Enter the total corporate income tax (or tax of a similar nature)
payable by the related parties of the multinational enterprise group in the
country or territory of residence and taxes of a nature similar to corporate
income tax (such as corporate income tax imposed on contractors) payable in
countries or territories other than those of residence.
The total corporate income tax
payable shall be determined in accordance with the accounting regime on a cash
or accrual basis as prescribed in the place of residence of the related party,
and the method applied shall be noted if the amount is determined on a cash
basis.
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Where the related parties have paid
corporate income tax imposed on foreign contractors (or tax of a similar
nature) in a country or territory other than that of residence, such contractor
tax shall be included in the total corporate income tax paid.
- Item “Registered capital”: Enter
the total amount of committed investment capital actually disbursed by the
related parties of the multinational enterprise group in their places of
residence.
- Item “Accumulated profits”: Enter
the aggregate accumulated undistributed after-tax profits of all related
parties of the group in the country as at the end of the period.
- Item “Number of employees”: Enter
the total average number of employees employed by the related parties.
- Item “Tangible assets other than
cash and cash equivalents”: Enter the total value of assets of the related
parties, including tangible fixed assets, finance lease fixed assets,
investment properties, and long-term construction in progress.
D. Section II. List of subsidiaries
of the group by country or territory of residence
- Item “Country”: Enter the same
information as for the item “Country” in Section I.
- Item “Companies that are
residents of the host country”: Enter the names of the legal entities that are
related parties of the ultimate parent company and are liable to declare
corporate income tax (or tax of a similar nature) in accordance with the laws
of the country or territory of residence.
Where the ultimate parent company
or related parties have permanent establishments in another jurisdiction, enter
each permanent establishment on the row specifying the country or territory in
which such permanent establishment is located.
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- Item “Business activities”: The
ultimate parent company shall determine the business functions performed by the
related parties and mark “x” in the relevant box for each function listed under
the item “Business activities”. Where a related party performs more than one
function, the ultimate parent company shall mark “x” in all boxes corresponding
to such functions.
DD. Section III. Additional
information
Provide any information or brief
explanation that the taxpayer considers necessary or supplementary to the
information provided in Sections I and II for each country.
Form No. 01/TB-BCLN
(Issued together with Decree No. 255/2026/ND-CP of the Government)
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
------------------
[Location].......,
[date]..................
...
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On
the entity filing the Country-by-Country Report
Year ………..
□ Initial
notification □ Amendment notification Amendment No.: ……
To: Tax
Department.
[01] Name of taxpayer:
.....................................................................................................
[02] Tax identification
number:......................................................................................................
[03] Address: ..........................................................................................................................
[03a] Commune/Ward/Special Zone: ……………………
[03b] Province/City: ...........................
[04] Phone number: ……………………………………….
[05] Email: ………………………….......
□ The taxpayer confirms that the
Ultimate Parent Entity/Surrogate Parent Entity designated by the Ultimate
Parent Entity to file the Country-by-Country Report is no longer required to
file the Country-by-Country Report for the reporting year. Reason: ……………………………………………………………………….
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□ 1.1. Not required to file the
Country-by-Country Report in Vietnam:
Case:
…………………………………………………………………………………
<State clearly which case
applies in accordance with point a, clause 2 of Article 19 of Decree No.
255/2026/ND-CP of June 30, 2026 of the Government. Attach the designation
document of the Ultimate Parent Entity (if any)>
□ 1.2. Required to file the
Country-by-Country Report in Vietnam:
Case:
…………………………………………………………………………………
<State clearly which case
applies in accordance with point b, clause 2 of Article 19 of Decree No.
255/2026/ND-CP of June 30, 2026 of the Government. Attach the designation
document of the Ultimate Parent Entity (if any)>
□ 1.3. Designated as the Surrogate
Parent Entity for filing the Country-by-Country Report <attach the
designation document of the Ultimate Parent Entity>
2. Information on the entity filing
the Country-by-Country Report:
2.1. General information:
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- Financial year:
………………………………………………………………………………
- Consolidated revenue of the MNE
group in the financial year immediately preceding the reporting year:
………………………………………………………………………………………………………
- Jurisdiction where the
Country-by-Country Report is filed: …………….
2.2. Information on the ultimate
parent entity abroad
- Name of ultimate parent entity:
…………………………………………………………………….
- Tax identification number/Taxpayer
identification code (if any): …………………………………………………
- Jurisdiction of tax residency:
………………………….…..……………………………..
- Address: ………………………………………………………..………………………………
2.3. Information on the surrogate
parent entity filing the Country-by-Country Report abroad
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- Tax identification
number/Taxpayer identification code (if any): ………………………………………………….
- Jurisdiction of tax residency:
…………………………………………..…………………
- Address:
…………………………………………………………………………………………
<This section is only
required where the ultimate parent entity has a written document designating
the surrogate parent entity>
2.4. List of subsidiaries in Vietnam
of the MNE group
No.
Name
of company
Tax
identification number
Address
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2
3
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…
<This section is only
required where the MNE group has more than one taxpayer in Vietnam and the
ultimate parent entity abroad has a written document designating one taxpayer
in Vietnam to file the notification>
Documents submitted: (state
document names clearly)
(1)
…………………………………………………………………………………………
(2)
…………………………………………………………………………………………
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I certify that the information
declared above is accurate and I accept legal responsibility for the declared information.
TAX AGENT STAFF
Full name: …………………………..Practitioner
certificate No. …………
[Location]....,
[date]..................
TAXPAYER or LEGAL
REPRESENTATIVE OF THE TAXPAYER
(Signature,
full name, title and seal (if any))
APPENDIX
V
(Issued
together with Decree No. 255/2026/ND-CP of June 30, 2026 of the Government)
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The formula for calculating the
interquartile range and the median is determined using the Percentile function
in Microsoft Excel as follows:
1. Calculation method
- Create a data range in Excel
containing cells with values for prices, profit margins or profit allocation
ratios determined from comparable independent parties (which may be a column or
a row).
- Move the cursor to a cell outside
the data range and apply the Percentile function to find the corresponding
percentile values, specifically:
Percentile (Data range, parameter).
- Data range: The range containing
the price, profit margin or profit allocation ratio values.
- Parameter: Takes values from 0.35
to 0.75.
+ The 35th percentile is the value
of the Percentile function with a parameter of 0.35.
+ The 50th percentile (median) is
the value of the Percentile function with a parameter of 0.5.
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+ The interquartile range is the
range of values from the 35th percentile to the 75th percentile.
2. Illustrative example
In year 202x, Enterprise A selected
the following net profit margin on assets figures from comparable independent
enterprises: 1,0; 1,25; 1,25; 1,5; 1,5; 1,75; 2,0; 2,0; 2,15; 2,25; 2,5; 2,75;
3,0.
The percentile values of the
Percentile function in Excel are determined as follows:
Profit
margin values found
Determination
of the 35th to 75th percentiles
Return
value
1.00
35th
percentile
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1.55
1.25
Median
“=Percentile(A5:A17,0.5)”
2
1.25
75th
percentile
“=Percentile(A5:A17,0.75)”
2.25
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1.50
1.75
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2.00
2.00
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2.25
2.50
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2.75
3.00
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[1] The
taxpayer marks "x" in the column for the applicable form of
related-party relationship as prescribed in clause 2 of Article 5 of this
Decree. Where a related party falls under more than one form of related-party
relationship, the taxpayer shall mark “x” in the relevant boxes.
[2] The
taxpayer marks "x" in the row of the applicable exemption case.
[3] The
value allocated to the permanent establishment must be declared with a clear
note indicating whether it is a revenue allocation or an expense allocation to
the permanent establishment.
[4] The
taxpayer enters "x" for transactions within the APA scope and
"no" for transactions outside the APA scope.