{"id":5251,"date":"2026-03-13T00:24:37","date_gmt":"2026-03-13T07:24:37","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5251"},"modified":"2026-03-13T00:24:37","modified_gmt":"2026-03-13T07:24:37","slug":"kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"Related-Party Transaction Audit: Detailed Price List"},"content":{"rendered":"

Auditing related-party transactions is becoming a focal point in tax inspections and audits in Vietnam, especially for multinational corporations and <\/span>FDI enterprises<\/span><\/a>According to data from the General Department of Taxation, thousands of businesses have their taxable income adjusted upwards and their losses reduced annually after transaction price reviews. Failure to strictly adhere to market pricing principles can lead to massive tax arrears and severe late payment penalties.<\/span><\/p>\n

Currently, the highest legal framework governing this activity is <\/span>Decree No. 132\/2020\/ND-CP<\/span><\/a> The government's regulations on tax management for businesses with related-party transactions require a thorough understanding of the rules. Auditing related-party transactions is not only about completing documentation but also a strategic solution to help businesses assess the reasonableness of interest expenses and royalty fees. A clear understanding of these regulations enables chief accountants and CFOs to proactively protect their legitimate interests during tax settlement periods.<\/span><\/p>\n

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