{"id":6733,"date":"2019-06-16T00:20:37","date_gmt":"2019-06-15T15:20:37","guid":{"rendered":"https:\/\/asia-prop.com\/?p=6733"},"modified":"2024-10-10T12:53:01","modified_gmt":"2024-10-10T03:53:01","slug":"column-transfer-pricing-taxation-vietnam","status":"publish","type":"post","link":"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/","title":{"rendered":"Outline of transfer price in Vietnam (What is local file \/ master file)"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_36_1 counter-hierarchy ez-toc-counter ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" style=\"display: none;\"><label for=\"item\" aria-label=\"Table of contents\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;\"><svg style=\"fill: #999999;color:#999999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999999;color:#999999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input type=\"checkbox\" id=\"item\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"An overview of transfer pricing in Vietnam\">An overview of transfer pricing in Vietnam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9\" title=\"Vietnam transfer pricing compliance\">Vietnam transfer pricing compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E7%B5%8C%E6%B8%88%E7%9A%84%E5%AE%9F%E8%B3%AA%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\" title=\"Transfer Pricing | What is the Economic Substantial Standard?\">Transfer Pricing | What is the Economic Substantial Standard?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E8%A6%8F%E5%88%B6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E7%BE%A9%E5%8B%99\" title=\"Obligations regarding transfer pricing regulations\">Obligations regarding transfer pricing regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96\" title=\"Simultaneous transfer pricing documentation\">Simultaneous transfer pricing documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96%E3%81%AE%E5%85%8D%E9%99%A4%E8%A6%8F%E5%AE%9A\" title=\"Transfer Pricing | Exemption from Simultaneous Documentation\">Transfer Pricing | Exemption from Simultaneous Documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\" title=\"Transfer pricing risks and penalties\">Transfer pricing risks and penalties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E5%AE%9F%E6%96%BD%E3%81%99%E3%81%B9%E3%81%8D%E6%96%BD%E7%AD%96\" title=\"Measures to be implemented regarding transfer pricing\">Measures to be implemented regarding transfer pricing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E7%8A%B6%E6%B3%81\" title=\"Vietnam transfer pricing situation\">Vietnam transfer pricing situation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/asia-prop.com\/en\/column\/column-transfer-pricing-taxation-vietnam\/#%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0_%E3%83%9B%E3%83%BC%E3%83%81%E3%83%9F%E3%83%B3_%E9%88%B4%E6%9C%A8%E4%B8%8D%E5%8B%95%E7%94%A3\" title=\"Vietnam Ho Chi Minh Suzuki Real Estate\">Vietnam Ho Chi Minh Suzuki Real Estate<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span><span style=\"font-size: 24pt;\">An overview of transfer pricing in Vietnam<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many foreign-affiliated companies operate with factories scattered around. The financial management team needs to be aware that internal transactions are based on principles between independent companies or economic substantive principles.<\/p>\n<p>Before the Vietnamese government announced a transfer pricing tax system (Decree 20) in April 2017, Vietnam&#039;s transfer pricing rules were loose. Investors can enter the market without much concern for transfer pricing policies.<\/p>\n<p>Companies currently considering investing in Vietnam, and those already operating in Vietnam, must comply with the strict regulatory requirements of Decree 20 based on OECD guidelines and BEPS actions. I have.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E3%82%B3%E3%83%B3%E3%83%97%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%B3%E3%82%B9\"><\/span>Vietnam transfer pricing compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In principle, transfer pricing rules are a common policy, and they are almost the same in every country. Regarding the rules of Vietnam, the important items are the same, although there are slight differences compared to other countries.<\/p>\n<p>Prior to the issuance of Decree No. 20, Vietnam&#039;s transfer pricing provisions were based on the principle of independent enterprises. Therefore, the biggest amendment of Decree 20 is<mark><strong>Introduction of economic substantive standards<\/strong><\/mark>is. Foreign investors also need to consider economic substantive standards when building their supply chains.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E7%B5%8C%E6%B8%88%E7%9A%84%E5%AE%9F%E8%B3%AA%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\"><\/span>Transfer Pricing | What is the Economic Substantial Standard?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many global companies with production bases in Vietnam have parent companies overseas in Vietnam. In many cases, the local subsidiary in Vietnam is just functioning as a subcontract factory. The parent company invoices the local subsidiary in Vietnam every month.<\/p>\n<p>In order for the Vietnamese authorities to approve the expenses related to the parent-child transaction as a deduction, according to the principle of economic substance, it is permitted if the important purpose and economic effect of the transaction can be proved. However, there are many cases where technical support received by a Vietnamese subsidiary related to transactions between parent and subsidiary companies is not deducted from taxable income.<\/p>\n<p>Revenues earned by a Vietnamese subsidiary through its sales activities may be treated as a loss if it is an independent third-party transaction price.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E8%A6%8F%E5%88%B6%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E7%BE%A9%E5%8B%99\"><\/span>Obligations regarding transfer pricing regulations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-6749 size-medium\" src=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-300x199.jpg\" alt=\"risk\" width=\"300\" height=\"199\" srcset=\"https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-300x199.jpg 300w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-768x511.jpg 768w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-1024x681.jpg 1024w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-150x100.jpg 150w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280-488x326.jpg 488w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/taxes-1027103_1280.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><br \/>Vietnamese taxpayers who have entered into transactions with related parties will be obligated under Decree 20. This chapter describes the taxpayer&#039;s obligations regarding transfer pricing.<\/p>\n<h3>Submission of annual tax return<\/h3>\n<p>Vietnamese companies engaged in transactions with related parties are required to disclose their relationships and transactions in their annual tax returns. Taxpayers subject to transfer pricing regulations must submit Form 01 attached to Decree 20 to disclose the details of the transaction regarding transfer pricing. In addition, related party transactions became independent<strong>Proven as a third party price<\/strong>Taxpayers must provide relevant materials in order to do so.<\/p>\n<h3>Submission Deadline<\/h3>\n<p><strong>Within 90 days from the end of the fiscal year<\/strong>You must collect and submit the necessary information and materials. Due to time constraints, careful planning is required when conducting parent-child transactions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96\"><\/span>Simultaneous transfer pricing documentation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Simultaneous transfer pricing documentation aims to document relationships between taxpayers and stakeholders, transfer pricing policies, and profit sharing among all members \/ entities within a corporate group.<\/p>\n<p>In accordance with Decree 20, taxpayers who meet certain criteria are required to prepare a simultaneous transfer pricing document, including a local file, master file and national report (CbCR).<br \/><strong><br \/>Local File: Detailed information about individual related party transactions<br \/>Master File: Business Overview of Multinational Companies<br \/>Country report: Total income distribution by country, tax payment status, whereabouts of economic activities, major business contents<\/strong><\/p>\n<p>The master file and CbCR are usually created by the headquarters. All of these documents must be submitted using Forms 02, 03, 04 as provided for in Decree 20.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC_%E5%90%8C%E6%99%82%E6%96%87%E6%9B%B8%E5%8C%96%E3%81%AE%E5%85%8D%E9%99%A4%E8%A6%8F%E5%AE%9A\"><\/span>Transfer Pricing | Exemption from Simultaneous Documentation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In accordance with Decree 20, you will be exempt from making transfer pricing texts if any of the following conditions are met:<\/p>\n<p><strong>\u30fb Total revenue is less than VND50 billion (US $ 2.5 million)<br \/>\u30fb Total revenue of related transactions is less than 30 billion dong (US $ 1.5 million)<br \/>\u30fb Transfer pricing prior confirmation APA (Advanced Pricing Agreement) annual report has been submitted<br \/>\u30fb The Vietnamese subsidiary has only simple functions and sales are less than 200 billion dong (US $ 10 million).<br \/>\u30fb Based on EBIT, 5% (logistics), 10% (manufacturing), 15% (consignment manufacturing)<br \/>EBIT = Net income before tax + Interest expense-Interest income<br \/>(Earnings before interest and tax: Ebit, earnings index excluding the effects of interest rates)<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF%E3%81%A8%E3%83%9A%E3%83%8A%E3%83%AB%E3%83%86%E3%82%A3\"><\/span>Transfer pricing risks and penalties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If the tax authorities determine that the transaction is not priced according to the principles of business-to-business transactions, the tax authorities will adjust the value of the transaction and impose taxes accordingly. In addition, in accordance with substantive principles, costs arising from transactions solely intended to benefit other affiliates are not deductible.<\/p>\n<p>Companies may also be subject to criminal liability if determined to be tax source erosion.<strong>Tax authorities publish details of non-compliant companies and companies that have committed fraud on their website<\/strong>doing.<br \/>Many companies go bankrupt when they are open to the public.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AB%E4%BF%82%E3%82%8B%E5%AE%9F%E6%96%BD%E3%81%99%E3%81%B9%E3%81%8D%E6%96%BD%E7%AD%96\"><\/span>Measures to be implemented regarding transfer pricing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-6750\" src=\"http:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-1024x641.jpg\" alt=\"action action\" width=\"828\" height=\"518\" srcset=\"https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-1024x641.jpg 1024w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-300x188.jpg 300w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-768x481.jpg 768w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280-150x94.jpg 150w, https:\/\/asia-prop.com\/wp-content\/uploads\/2019\/06\/turn-on-2933029_1280.jpg 1280w\" sizes=\"(max-width: 828px) 100vw, 828px\" \/><br \/>Recently, interest in transfer pricing has increased around the world. It is important for each company to comply with compliance, thoroughly manage risk, and implement necessary measures.<\/p>\n<h3>Information disclosure<\/h3>\n<p>All companies must disclose information about relationships and transactions between related parties in a prescribed format and for the required period.<\/p>\n<h3>risk assessment<\/h3>\n<p>It is necessary to carry out a risk assessment to thoroughly implement transactions between affiliated companies and to develop a steady transfer pricing strategy.<\/p>\n<h3>Simultaneous document creation<\/h3>\n<p>Taxpayers who fall under Decree 20 are required to prepare a simultaneous document. Even companies that do not meet the standards need to accurately document transactions between related parties and provide objective and rationale-based explanations when receiving inquiries or audit notices from the tax office.<\/p>\n<h3>Transfer pricing prior confirmation APA<\/h3>\n<p>Taxpayers can proactively manage transfer pricing risk by signing a transfer pricing prior confirmation document (APA) with local tax authorities.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0%E3%81%AE%E7%A7%BB%E8%BB%A2%E4%BE%A1%E6%A0%BC%E3%81%AE%E7%8A%B6%E6%B3%81\"><\/span>Vietnam transfer pricing situation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on the &quot;Action Plan on Base Erosion and Profit Shifting&quot; of the Organization for Economic Co-operation and Development (OECD), through the introduction of Decree 20, between affiliated companies and related parties Transactions are becoming more and more tightly controlled.<\/p>\n<p>In Vietnam, target companies need to ensure compliance and take effective risk mitigation measures. If you do not need transfer pricing practitioners within your company, it is important to seek appropriate outside advice.<\/p>\n<p>At Ho Chi Minh Real Estate, in addition to local information,<a href=\"https:\/\/asia-prop.com\/en\/column\/set-up-a-company-in-vietnam\/\">How to establish a company in Vietnam<\/a>Also introduces labor and taxes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%99%E3%83%88%E3%83%8A%E3%83%A0_%E3%83%9B%E3%83%BC%E3%83%81%E3%83%9F%E3%83%B3_%E9%88%B4%E6%9C%A8%E4%B8%8D%E5%8B%95%E7%94%A3\"><\/span>Vietnam Ho Chi Minh Suzuki Real Estate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We are centered around Ho Chi Minh City, Vietnam<br \/>We support the rental and purchase of condominiums, offices, and investment real estate.<\/p>\n<p>Until now, while there are many Chinese, Hong Kong, Korean, Singaporean, and Western investors, the number of Japanese overseas real estate buyers is gradually increasing.<\/p>\n<p>We not only deal with major Vietnamese developers, but also<br \/>Bringing data to buyers through alliances with the world&#039;s leading real estate companies<br \/>I will guide you.<\/p>\n<p>On this website, mainly in Vietnam,<br \/>Introducing the latest real estate \/ economic \/ travel \/ event news articles.<br \/>Also, from my experience as a strategic consultant in Hong Kong,<br \/>The column article also introduces real estate, management, accounting, tax and labor.<br \/>If you like, please take a look.<\/p>\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:5px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"is-content-justification-center is-layout-flex wp-container-1 wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/asia-prop.com\/en\/contact\/\" style=\"border-radius:10px;background-color:#ffa41c\">Inquiries about Condominiums for rent (free)<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>","protected":false},"excerpt":{"rendered":"<p>An overview of transfer pricing in Vietnam Many foreign-affiliated companies are operating their factories in a scattered manner. Financial management teams need to be aware that internal transactions are based on arm&#039;s length principles or economic substantives. In April 2017, the Vietnamese government ...<\/p>","protected":false},"author":1,"featured_media":6748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0},"categories":[67,138],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/posts\/6733"}],"collection":[{"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/comments?post=6733"}],"version-history":[{"count":26,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/posts\/6733\/revisions"}],"predecessor-version":[{"id":130602,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/posts\/6733\/revisions\/130602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/media\/6748"}],"wp:attachment":[{"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/media?parent=6733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/categories?post=6733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/asia-prop.com\/en\/wp-json\/wp\/v2\/tags?post=6733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}