Advisory and assessment of related-party transactions and transfer pricing

Related-party transactions within multinational corporate groups must be identified, recorded, and reported consistently in accordance with Vietnam’s transfer pricing regulations. Misidentification or improper disclosure may result in tax reassessment, penalties, and significant disruptions to business operations. Our related-party transaction advisory and review services help businesses proactively manage transfer pricing risks, ensuring transparent data and alignment with international standards.

Consult now

OUR SCOPE OF SERVICES

Assessment of ownership structure and related-party relationships

Review the full structure of parent–subsidiary companies, related entities, and transaction types to accurately determine transfer pricing declaration and reporting obligations.

Evaluate capital, goods, services, interest, royalties, and cost allocation transactions to identify risk levels and potential discrepancies based on the arm’s length principle.

Propose appropriate internal transfer pricing policies aligned with the business model, compliant with Vietnamese law, and optimized for tax efficiency.

Verify the consistency between financial statements, CIT returns, and related-party transaction disclosures in accordance with regulations.

Develop internal assessment files for related-party compliance and support tax audit or inspection engagements with the tax authority.

Organize training programs for finance, accounting, and internal control departments to ensure a clear understanding of compliance obligations and procedures throughout the organization.

BENEFITS OF ENGAGING OUR SERVICES

Selecting the appropriate partner is paramount; it not only ensures corporate compliance but also enables the enterprise to achieve sustained advancement. At CFT, we are dedicated to generating substantive value and providing management depth, thereby facilitating transparent, secure, and sustainable operations for businesses operating in Vietnam.

contact us

HOW WE DO IT

Clarify Objectives

We commence by accurately understanding the client's business objectives and desired outcomes. This allows us to precisely identify the core issue requiring resolution and mutually define the scope of work from the outset, ensuring every step is purposeful and adds measurable value for the client.

Define Input Data

We explicitly specify the necessary information required from the enterprise, adhering to the principle of minimalism and ease of preparation. We avoid requesting redundant or confusing information. Each document serves a distinct purpose, enabling the business to reduce administrative burden and enhance coordination efficiency.

Design Roadmap and Solution

We construct the most suitable solution tailored to each operational model, along with a transparent roadmap, specific timelines, and concrete costs, clearly established from the beginning. Our approach is 'intentional optimization' – ensuring clarity, logical coherence, and measurable value creation.

Implementation and Execution Coordination

Throughout the execution process, we proactively provide progress updates, manage potential risks, and handle emerging issues to ensure seamless implementation. The enterprise is relieved from the burden of coordinating multiple parties—all operational responsibilities are centralized to a single point of contact, guaranteeing efficiency and consistency.

Deliver Results and Ongoing Partnership

The outcomes are delivered on time with all necessary documentation, official records, and essential guidelines. Following the handover, we continue to monitor, support, and optimize operations in alignment with the real-world context—ensuring the service value extends beyond mere completion of administrative files.

LET'S GET STARTED WITH US

We guarantee that every step of your business deployment in Vietnam adheres to strict standards, regulatory compliance, and accuracy, ensuring outcomes that deliver both legal correctness and genuine economic value.

Send now

OUR COMMITMENTS

Transparency

We are committed to absolute transparency regarding information, processes, and fees. All terms and conditions are clearly stipulated and mutually agreed upon from the outset – ensuring there are no ambiguities or unexpected charges.

Timeliness

Adherence to timelines is a core commitment. We execute all tasks according to the agreed-upon schedule and provide clear, consistent progress updates – relieving the business from having to wait or closely monitor every detail.

Partnership

Our engagement extends beyond the completion of a procedure. We provide continued support throughout the operational phase to ensure the enterprise maintains stable and efficient long-term operations.

Other services

At CFT, we provide a diverse portfolio of services tailored precisely to meet the specific requirements and operational phases of your enterprise.

OUR ECOSYSTEM

Law Firm

  • 10+ Lawyers
  • 3+ Offices
  • 100+ Clients

Office for rent

  • 10+ Lawyers
  • 3+ Offices
  • 100+ Clients

Tax - Accounting

  • 10+ Lawyers
  • 3+ Offices
  • 100+ Clients

OUR TEAM

Tran Minh Khoi (Mr.)

Tax & Accounting Senior Manager
info@democft.az9s.com
View profile

Phan Thi Chuc Y (Ms.)

Tax & Accounting Senior Manager
info@democft.az9s.com
View profile

nghiem thi han (Ms.)

Tax & Accounting Senior Manager
info@democft.az9s.com
View profile

Nguyen Thi Anh Nguyet (Ms.)

Accountant
info@democft.az9s.com
View profile

Hoang Thi Lien (Ms.)

Lawyer
info@cft
View profile

Nguyen Thi Hoa (Ms.)

Lawyer
info@cft
View profile

Bui Minh Hoang (Mr.)

Lawyer
info@cft
View profile

Ngo Thi Thuy Dung (Ms.)

Head of Operation Department
info@cft
View profile

Nguyen Thi Phuong Dung (Ms.)

Administrator Officer
info@cft
View profile

Our Clients

Clients' success reflects the value we deliver

100+

Legal

100+

Tax

100+

Accouting

100+

Operation

CONTACT CFT

Confused? Would you like to discuss your issue in more detail, let us help you, please fill in the form below and send it to us. A free consultation email or 45 minute meeting will be arranged to help you understand your accounting issue better.

    SEND CONSULTATION REQUEST




    Publication

    Handbook of 40 QA on Related Party Transactions at Decree 255/NĐ-CP

    Content: Question 1: When does Decree 255/2026/NĐ-CP take effect, and to which tax period does it apply? Question 2: Which subjects fall within the scope of application of Decree 255/2026/NĐ-CP? Question 3: What types of transactions fall within the definition of “related party transactions” under Decree 255? Question 4: What...

    19
    Aug
    Q&A on PIT Obligations under Decree 253 and Circular 87

    Content: What are the conditions for income from salaries and wages to be subject to the new regulations? What is the non-taxable threshold for the lunch allowance? Which types of income from salaries and wages are not included in taxable income? What benefits received by employees, whether non-monetary or monetary,...

    05
    Aug
    Guidance on Determining Allowances Not Subject to Social Insurance Contributions

    Content: Salaries used as the basis for compulsory social insurance contributions include Below is a summary of allowances that are not included in the basis for compulsory social insurance contributions. Allowances based on productivity / KPI / Sales Maximum cap for social insurance contributions increases

    31
    Jul
    Latest Regulations on Valid Invoices Under Decree No. 254/2026/ND-CP

    Content: Invoice Name, Invoice Symbol, Invoice Template Symbol Invoice Number Seller Information Buyer Information Information on Goods, Services, Tax Rates Signatures of Seller and Buyer Time of invoice issuance Time of digital signing Tax Authority Code Discounts, Promotions

    27
    Jul
    Decree 245/2026/ND-CP: Latest Guidelines on Tax Extension for 2026

    Content:  Subjects eligible for tax and land rent extension in 2026 Tax and land rent payment deadlines extended under Decree 245/2026/ND-CP Procedures for Implementing Tax Payment Extension Handling of Late Payment Interest

    17
    Jul
    Notable Provisions of Laws Taking Effect on July 1, 2026

    Content:  A. Law on Tax Administration 2025 B. Law on E-commerce 2025 C. Law on Cybersecurity 2025 D. Law on Digital Transformation 2025 E. Law on Construction 2025 F. Law on High Technology 2025 G. Law on Personal Income Tax 2025 H. Law Amending and Supplementing a Number of Articles...

    02
    Jul
    Guidelines for Applying Electronic Labor Contracts in Enterprises

    Content:  Concept of E-Labor Contracts Operational Mechanism of E-Labor Contracts Conditions and Procedures for Executing E-Labor Contracts Process of Executing E-Labor Contracts Management of Labor Contracts Enterprise Responsibilities and Practical Recommendations Author: CDLAF LAW FIRM (Strategic Legal Partner of CFT)

    01
    Jun
    New provisions under Decree No. 239/2025/ND-CP amending and supplementing Decree No. 31/2021/ND-CP

    Content:  Clause 7 of Article 2. Definitions Clause 1 of Article 6. Receipt of applications and handling of investment procedures Article 27. Duration of investment projects Article 34. The power to issue, adjust and revoke investment registration certificates Article 36. Procedures for issuance and adjustment of investment registration certificates of...

    25
    Sep