1️⃣ Clarification and expansion of related-party relationships

📌 Clause 1, Article 5 of Decree 255: Enterprises need to consider both direct and indirect factors in determining
related-party relationships, including:

• Management;
• Control;
• Capital contribution;
• Being under the common control of an organisation or individual;
• Relationships between individuals within the same family.

📖 The definitions and regulations are expanded to align with:

• ✅ Law on Tax Administration No. 108/2025/QH15;
• ✅ Decree No. 236/2025/NĐ-CP provides detailed guidance on certain provisions of Resolution No. 107/2023/QH15
  on the application of the Global Minimum Tax.

2️⃣ Additional exclusions for loans and guarantees

💰 Additional exclusions for loans and guarantees
Point d, Clause 2, Article 5 of Decree No. 255/2026/ND-CP:

• 🏦 The guarantor or lender operates under the Law on Credit Institutions No. 32/2024/QH15;
• 🏢 A wholly state-owned organisation with the function of purchasing, selling and handling debts;

📌 Such cases may not be treated as related-party relationships if all prescribed conditions are fully satisfied,
including where the parties do not directly or indirectly manage, control, contribute capital to, or invest in each other.

📝 A new Point m is added to Clause 2, Article 5 of Decree No. 255/2026/ND-CP:

3️⃣ Priority order of data sources for comparability analysis

📊 Clause 3, Article 17, Decree No. 255: Data used for related-party transaction analysis is prioritised in the following order:

1. 🌐 Official publicly available information sources;
2. 💻 Commercial databases;
3. 🏛️ Tax administration databases.

4️⃣ Clarification of the Country-by-Country Report threshold

🌍 Article 19, Decree No. 255: The global consolidated revenue threshold is determined at an equivalent level
to align with international standards

in the fiscal year immediately preceding the reporting year.

5️⃣ Increased revenue threshold for one exemption from preparing transfer pricing documentation

📈 Point c, Clause 2, Article 20 of Decree 255: The revenue threshold for enterprises performing simple
functions to qualify for exemption from preparing transfer pricing documentation is increased from
200 billion VND up to below 500 billion VND, provided that the enterprise also satisfies the relevant conditions.

📊 Minimum profit margins include:

6️⃣ The tax authority may publish industry profit margins

📌 Clause 10, Article 21, Decree 255: The tax authority may use tax declaration data to publish profit margins by

• 📍 Sector;
• 🗺️ Location;
• 👥 Taxpayer group.

✅ WHAT SHOULD ENTERPRISES DO?

👉 Enterprises should take early action to:

• ✔ Review all related-party relationships;
• ✔ Review loans and guarantees;
• ✔ Assess eligibility for documentation exemptions;
• ✔ Review transfer pricing methods and comparable data;
• ✔ Prepare transfer pricing documentation in advance.

🤝 HOW MBA CAN SUPPORT ENTERPRISES

💼 MBA provides the following services:

• 🔍 Review of related party relationships;
• 📝 Related-party transaction declaration;
• 📁 Preparation of Local File and Master File;
• 🌍 Advisory on Country-by-Country Reporting (CbCR);
• 📊 Comparable company analysis;
• 🛡️ Support in responding to tax authority queries.