FDI & Transfer Pricing Tax Advisory | Á Châu

FDI & Transfer Pricing Tax Advisory

🌐 FDI focus · Related-party transactions · Decree 132/2020

FDI & Transfer Pricing Tax Advisory

Prepare compliant related-party transaction files, prevent deemed pricing during audits. Represent FDI enterprises before the tax authority and optimize foreign contractor tax & double tax treaties.

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3Local–Master–CbCR files
30%Deductible interest cap
31/3Filing deadline
15+Years of experience

FDI & transfer pricing tax advisory is a specialized service from A Chau Accounting for foreign-invested enterprises and multinational groups with related-party transactions, helping them comply with Decree 132/2020/ND-CP (amended by Decree 20/2025) and avoid deemed pricing and tax arrears during audits.

Scope of service

What the service includes

📑 Related-party documentation

Local file, Master file, CbCR; Decree 132/2020 appendices.

🔁 Transfer pricing analysis

Arm’s-length methods (CUP, RPM, CPM, TNMM), benchmarking.

🌐 Foreign contractor tax (FCT)

Calculate, declare and pay FCT on fees, royalties, loan interest.

🤝 Double tax treaties

Apply DTAs to reduce or exempt foreign contractor tax.

💵 Deductible interest cap

Control related-party interest expense under Decree 132.

📈 APA & group structuring

Support Advance Pricing Agreements, optimize intra-group transactions.

Pricing

Indicative fees

PackageFeeScope
FDI tax retainerfrom 15M VND/monthOngoing advisory + filing
Transfer pricing fileQuote by scaleLocal/Master file + benchmarking
Foreign contractor taxPer transactionCalculate, declare, pay FCT
Audit representationQuote by caseDefend pricing policy

FAQ

Frequently asked questions

What is the penalty for not preparing a transfer pricing file?Tax authorities can impose deemed pricing and taxable income plus arrears and penalties — usually far higher than the cost of the file.
When is the file due?The related-party declaration is filed with the annual CIT finalization (31 March); Local/Master files must be ready on request.
Do you serve small FDI companies?Yes — representative offices and small-to-mid FDI companies, with flexible retainer packages.

Book a free 15-minute FDI tax consultation

Hotline: 0932 154 2660776 112 333

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