
Decree No. 255/2026/ND-CP: 04 Key Changes in Related-Party Transaction Management That Businesses Need to Know
On June 30, 2026, the Government issued Decree No. 255/2026/ND-CP on tax administration for enterprises having related-party transactions, replacing previous regulations and introducing a number of new provisions on related-party transaction pricing management. The Decree takes effect from July 1, 2026, and applies from the 2026 corporate income tax period.









