The common term is used for enterprises having related-party transactions is transfer pricing. What is transfer pricing? Transfer pricing is a summary term in English refer to the exchange, purchase, and sale in enterprises having related-party transactions. Transfer pricing can be defined as businesses linked together in the same or different countries that trade with each other not at market prices in order to benefit from tax. Buying and selling prices can be raised or lowered depending on the setting of the business. In fact, transfer pricing can be seen as an act of corporate tax evasion, but it can be seen as an activity to optimize purchase and sale transactions to save tax costs.

At present, transfer pricing inspection is one of the most important contents and accounts for the highest collection of tax authorities. Therefore, businesses that fall under the regulations on transfer pricing need to prepare carefully before the tax authorities come to inspect.

There are 5 cases in which employees will be entitled to a one-time social insurance benefit from July 1, 2025, summarized as follow

THE SEVERANCE ALLOWANCE AND UNEMPLOYMENT ALLOWANCE - If you have left a job and have not found a new job, you need to know about the allowances.

Pecuniary Penalty, Wage Deductions – Right Or Wrong? || AS Auditing - Specifically: Vietnamese Law does not allow deduction of wages or fines for employees. For what the law does not allow that we agree on, it makes no sense and violates the law.

From an individual perspective, the 3 P salary form has the following advantages: The salary you get is your own strength. Completely remove emotional factors, emotional bias in co-worker relationships. Personal and corporate interests are connected. Self-worth is accurately assessed by the collective when nominating for leveling up or rewarding.

From 2026, household businesses in Vietnam will transition into a new regulatory era: the presumptive tax regime will be phased out and replaced by the self-assessment system, requiring tax payments based on actual turnover. This structural change is significant and calls for proactive preparation. Three key areas demand immediate attention:

Penalties for using illegal invoices (Fake invoices, false invoices) - “Invoice” is a document prepared by a seller, which records information on sales and service provision in accordance with law. This article discusses the content of sanctions when the buyers "use illegal invoices" and "illegally use invoices".

Risk appetite is a term commonly used in financial investment. It can be considered as the level of risk that an investor is willing to accept in pursuit of their financial benefit goals.

Borrowing and lending is common in businesses, depending on the purpose of using cash flow, the owner will decide the finance in the business. Today, we will not discuss about financial management in using loans and borrowing, but in this topic, we will only consider the tax risk of lending and borrowing.