{"id":13936,"date":"2025-12-30T02:12:03","date_gmt":"2025-12-30T02:12:03","guid":{"rendered":"https:\/\/mva.vn\/?p=13936"},"modified":"2026-01-28T06:32:23","modified_gmt":"2026-01-28T06:32:23","slug":"muc-dich-va-quy-dinh-cua-nghi-dinh-132-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/muc-dich-va-quy-dinh-cua-nghi-dinh-132-ve-giao-dich-lien-ket\/","title":{"rendered":"M\u1ee4C \u0110\u00cdCH V\u00c0 QUY \u0110\u1ecaNH C\u1ee6A NGH\u1eca \u0110\u1ecaNH 132 V\u1ec0 GIAO D\u1ecaCH LI\u00caN K\u1ebeT"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

I. Gi\u1edbi thi\u1ec7u chung<\/b><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 05\/11\/2020 quy \u0111\u1ecbnh r\u00f5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p l\u00fd then ch\u1ed1t \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p trong c\u00f9ng h\u1ec7 th\u1ed1ng li\u00ean k\u1ebft nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch n\u1ed9i b\u1ed9. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/12\/2020 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh s\u1eeda, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 03\/2025.<\/span><\/p>\n

II. M\u1ee5c \u0111\u00edch c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132<\/b><\/h2>\n

2.1. Ng\u0103n ch\u1eb7n h\u00e0nh vi chuy\u1ec3n gi\u00e1 v\u00e0 tr\u00e1nh thu\u1ebf<\/b><\/h3>\n

M\u1ed9t trong nh\u1eefng m\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 ng\u0103n ch\u1eb7n chuy\u1ec3n gi\u00e1 v\u00e0 c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf th\u00f4ng qua giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi c\u00e1c c\u00f4ng ty trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi nhau c\u00f3 th\u1ec3 c\u1ed1 \u00fd \u0111\u1ecbnh gi\u00e1 kh\u00f4ng s\u00e1t v\u1edbi th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf \u1edf Vi\u1ec7t Nam. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u00e1t v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u2013 hay c\u00f2n g\u1ecdi l\u00e0 nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng (arm\u2019s length principle).<\/span><\/p>\n

\"\"<\/p>\n

2.2. T\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh bu\u1ed9c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh gi\u00e1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 theo \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf, tr\u00e1nh vi\u1ec7c k\u00ea khai chi ph\u00ed kh\u00f4ng ch\u00ednh x\u00e1c, t\u1eeb \u0111\u00f3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/p>\n

2.3. Ho\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf ph\u00f9 h\u1ee3p th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf<\/b><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 132 c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh theo chu\u1ea9n qu\u1ed1c t\u1ebf v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft \/ pricing (transfer pricing), thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169 nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP \u0111\u00e3 l\u1ea1c h\u1eadu. \u0110i\u1ec1u n\u00e0y gi\u00fap Vi\u1ec7t Nam h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf.\u00a0<\/span><\/p>\n

III. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/h2>\n

3.1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 th\u1ee7 t\u1ee5c k\u00ea khai, ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh g\u1ed3m:<\/span><\/p>\n

    \n
  • C\u00e1c giao d\u1ecbch mua \u2013 b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n
  • Giao d\u1ecbch cho vay, vay v\u1ed1n, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh;<\/span><\/li>\n
  • Giao d\u1ecbch v\u1ec1 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh;<\/span><\/li>\n
  • C\u00e1c h\u00ecnh th\u1ee9c chia s\u1ebb chi ph\u00ed, ngu\u1ed3n l\u1ef1c gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n

    3.2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/h3>\n

    Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng cho:<\/span><\/p>\n

      \n
    • Doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/span><\/li>\n
    • C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m tra c\u00e1c giao d\u1ecbch n\u00e0y;<\/span><\/li>\n
    • C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn l\u1eadp h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n

      IV. Quy \u0111\u1ecbnh ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132<\/b><\/h2>\n

      4.1. X\u00e1c \u0111\u1ecbnh \u201cgiao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 \u201cb\u00ean li\u00ean k\u1ebft\u201d<\/b><\/h3>\n

      Theo Ngh\u1ecb \u0111\u1ecbnh, quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh khi c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng l\u1eabn nhau gi\u1eefa c\u00e1c b\u00ean, v\u00ed d\u1ee5 nh\u01b0:<\/span><\/p>\n

        \n
      • M\u1ed9t b\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp n\u1eafm gi\u1eef t\u1eeb 25% v\u1ed1n tr\u1edf l\u00ean c\u1ee7a b\u00ean kia;<\/span><\/li>\n
      • C\u1ea3 hai b\u00ean \u0111\u1ec1u ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t b\u1edfi b\u00ean th\u1ee9 ba;<\/span><\/li>\n
      • C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh nh\u01b0 vay \u2013 cho vay c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

        Nh\u1eefng m\u1ed1i quan h\u1ec7 n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 thao t\u00fang gi\u00e1, n\u00ean Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0a ra ti\u00eau ch\u00ed r\u00f5 r\u00e0ng \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh khi n\u00e0o c\u1ea7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

        4.2. Nguy\u00ean t\u1eafc \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/h3>\n

        Ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng (arm\u2019s length), theo \u0111\u00f3 gi\u00e1 trong giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng t\u1ef1. Khi kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n t\u00edch so s\u00e1nh theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p chuy\u00ean s\u00e2u theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

        4.3. H\u1ed3 s\u01a1, k\u00ea khai v\u00e0 ph\u00e2n t\u00edch so s\u00e1nh<\/b><\/h3>\n

        Doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb:<\/span><\/p>\n

          \n
        • H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): chi ti\u1ebft giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh;<\/span><\/li>\n
        • H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n \/ qu\u1ed1c t\u1ebf (Master File): n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u1edbi quy m\u00f4 l\u1edbn;<\/span><\/li>\n
        • B\u00e1o c\u00e1o qu\u1ed1c t\u1ebf theo n\u01b0\u1edbc (CbC Report) n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c.<\/span><\/li>\n<\/ul>\n

          B\u1ed9 h\u1ed3 s\u01a1 n\u00e0y h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong vi\u1ec7c r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1, so s\u00e1nh th\u00f4ng tin v\u00e0 m\u1ee9c gi\u00e1 v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n

          4.4. Ch\u1ebf t\u00e0i, x\u1eed l\u00fd vi ph\u1ea1m<\/b><\/h3>\n

          N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh:<\/span><\/p>\n

            \n
          • C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng;<\/span><\/li>\n
          • T\u1eeb ch\u1ed1i t\u00ednh chi ph\u00ed kh\u00f4ng ph\u00f9 h\u1ee3p khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n
          • \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m tra, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh li\u00ean quan h\u1ed3 s\u01a1 v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/li>\n<\/ul>\n

            V. K\u1ebft lu\u1eadn<\/b><\/h2>\n

            Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, nh\u1eb1m:<\/span><\/p>\n

            \u2705 Ch\u1ed1ng chuy\u1ec3n gi\u00e1 v\u00e0 tr\u1ed1n thu\u1ebf th\u00f4ng qua giao d\u1ecbch n\u1ed9i b\u1ed9;<\/span><\/p>\n

            \u2705 T\u0103ng t\u00ednh minh b\u1ea1ch trong k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch;<\/span><\/p>\n

            \u2705 H\u00e0i h\u00f2a v\u1edbi chu\u1ea9n qu\u1ed1c t\u1ebf v\u1ec1 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 thu\u1ebf.\u00a0<\/span><\/p>\n

            Vi\u1ec7c hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh r\u1ee7i ro thu\u1ebf v\u00e0 tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u ho\u00e1 chi ph\u00ed thu\u1ebf trong khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt cho c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span>
            \n<\/span>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung chia s\u1ebb v\u1ec1 m\u1ee5c \u0111\u00edch v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh 132 <\/span>v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/span> m\u1ed9t c\u00e1ch chi ti\u1ebft c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m To\u00e1n MVA mang \u0111\u1ebfn cho \u0111\u1ed9c gi\u1ea3. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin \u0111\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 ki\u1ec3m to\u00e1n. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f2n th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, xin vui l\u00f2ng li\u00ean h\u1ec7 qua Hotline: <\/span>024.7109.7766 <\/b>c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m To\u00e1n<\/span> MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed ngay l\u1eadp t\u1ee9c!<\/span><\/p>","protected":false},"excerpt":{"rendered":"

            Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.I. Gi\u1edbi thi\u1ec7u chung Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 05\/11\/2020 quy \u0111\u1ecbnh r\u00f5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi..<\/p>\n","protected":false},"author":1,"featured_media":13937,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"M\u1ee4C \u0110\u00cdCH V\u00c0 QUY \u0110\u1ecaNH C\u1ee6A NGH\u1eca \u0110\u1ecaNH 132 V\u1ec0 GIAO D\u1ecaCH LI\u00caN K\u1ebeT. 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