Decree No. 255/2026/ND-CP on tax administration for related party transactions | RSM Vietnam

On 30 June 2026, the Government of Vietnam issued Decree No. 255/2026/ND-CP on tax administration for enterprises engaging in related party transactions. The Decree takes effect from 1 July 2026 and applies from the 2026 corporate income tax ("CIT") period, replacing Decree No. 132/2020/ND-CP and Decree No. 20/2025/ND-CP.

Here are some key notes below.

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Lam Le

Partner - Head of Tax and Consulting Services

Ho Chi Minh City

+84 28 3827 5026