From VAS 26 to Decree 255: Managing risks of related party disclosure & declaration

Related-party transactions (RPTs) remain an area requiring close attention as businesses navigate both financial reporting and tax compliance requirements.

While VAS 26 sets out requirements for related party disclosures in financial statements, Decree 255/2026/ND-CP introduces updated tax administration requirements for RPTs, replacing Decree 132/2020/ND-CP and Decree 20/2025/ND-CP, effective from 1 July 2026.

To help businesses identify and manage related-party risks, RSM Vietnam is organising a webinar From VAS 26 to Decree 255 – Managing risks of related party disclosure & declaration. The webinar will provide practical insights to help businesses understand the evolving requirements and address key related-party compliance risks.

Key takeaways:

• Identifying related parties under VAS 26 and transfer pricing regulations
• Key similarities and differences between related parties under VAS 26 and transfer pricing regulations
• Common errors and risks in financial statement disclosures and RPT declarations
• Ensuring completeness, accuracy and consistency across financial statements, RPT declarations and transfer pricing documentation

Agenda

• 14:00: Guest reception
• 15:30: Webinar ends

RSVP
Contact Le Nguyen Bao Nguyen at email  nguyen.le@rsm.com.vn

Type: Webinar

Language: Vietnamese (document provided)

Speakers: 

• Le Phuoc Thanh, Associate Director, Transfer pricing services
• Do Thanh Dat, Manager, Audit & assurance services