{"id":2177,"date":"2026-10-07T14:52:48","date_gmt":"2026-10-07T07:52:48","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2177"},"modified":"2026-10-07T14:52:13","modified_gmt":"2026-10-07T07:52:13","slug":"ke-khai-giao-dich-lien-ket-tren-htkk","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/","title":{"rendered":"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK: 4 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/\"><strong><span style=\"color: #0000ff;\">Declaration of related-party transactions<\/span><\/strong><\/a> tr\u00ean HTKK l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. T\u1eeb ng\u00e0y 01\/7\/2026, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Decree 255\/2026\/ND-CP<\/strong><\/a> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, <strong>\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026<\/strong>. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi c\u01a1 b\u1ea3n k\u1ebf th\u1eeba c\u1ea5u tr\u00fac k\u00ea khai c\u0169 nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n;<\/li>\n<li>N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i k\u00ea khai, tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb v\u00e0 c\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c I tr\u00ean HTKK.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of cases of declaring related-party transactions on the HTKK according to Decree 132\/2020\/ND-CP and exemption from preparing the dossier<\/span><\/caption>\n<tbody>\n<tr style=\"height: 22px;\">\n<td style=\"height: 142px; text-align: center;\" rowspan=\"3\"><strong>In case 02 enterprises have affiliated and GDLK relationships<\/strong><\/td>\n<td style=\"height: 22px; text-align: center;\" colspan=\"5\"><strong>Declaration regulations and declaration exemptions<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; text-align: center;\" colspan=\"4\"><strong>Information on affiliate relationships and GDLK (Form No. 01)<\/strong><\/td>\n<td style=\"height: 72px; text-align: center;\"><strong>GDLK valuation profile (Including: National profile; Global profile; Cross-border profit report)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\"><strong>Section I<\/strong><\/td>\n<td style=\"height: 48px; text-align: center;\"><strong>Section II<\/strong><\/td>\n<td style=\"height: 48px; text-align: center;\"><strong>Section III<\/strong><\/td>\n<td style=\"height: 48px; text-align: center;\"><strong>Section IV<\/strong><\/td>\n<td style=\"height: 48px; text-align: center;\"><\/td>\n<\/tr>\n<tr style=\"height: 168px;\">\n<td style=\"height: 168px; text-align: center;\"><span style=\"font-weight: 400;\">Enterprise A has domestic or foreign capital and enterprise B has foreign capital in Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Both enterprises have the same corporate income tax rate 20%, neither party enjoys corporate income tax incentives.<\/span><\/td>\n<td style=\"height: 168px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 168px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 168px; text-align: center;\"><span style=\"font-weight: 400;\">Free\u00a0<\/span><\/td>\n<td style=\"height: 168px; text-align: center;\"><span style=\"font-weight: 400;\">Free\u00a0<\/span><\/td>\n<td style=\"height: 168px; text-align: center;\"><span style=\"font-weight: 400;\">Free\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 192px;\">\n<td style=\"height: 192px; text-align: center;\"><span style=\"font-weight: 400;\">Enterprise A has foreign capital located in Vietnam, enterprise B has foreign capital located outside of Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Incurring related transactions, enterprise A has annual revenue of less than 50 billion and the total value of all related transactions arising in the period is less than 30 billion VND\/year.<\/span><\/td>\n<td style=\"height: 192px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 192px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 192px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 192px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 192px; text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">Enterprise A has an affiliated relationship with enterprise B. Both A and B have signed an advance pricing agreement (APA) according to Circular 201\/2013\/TT-BTC.<\/span><\/td>\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<tr style=\"height: 416px;\">\n<td style=\"height: 416px; text-align: center;\"><span style=\"font-weight: 400;\">Enterprise A has domestic or foreign capital, located in Vietnam.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enterprise B is foreign-owned and located outside of Vietnam.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies with annual revenue of less than 500 billion VND (excluding revenue from the exploitation and use of intangible assets, such as royalty payments) have the following EBIT figures by industry:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distribution industry from 5% and above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Manufacturing industry from 10% or more\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Processing industry from 15% or more<\/span><\/td>\n<td style=\"height: 416px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 416px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 416px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 416px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 416px; text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">Both businesses have related relationships other than the above cases.<\/span><\/td>\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">Establish\u00a0<\/span><\/td>\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/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\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" 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: #999;color:#999\" 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><\/span><\/span><\/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:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_2552026ND-CP_la_gi\" >K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Cach_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Quy_trinh_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK\" >Quy tr\u00ecnh \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Phu_luc_I_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_2552026ND-CP\" >Ph\u1ee5 l\u1ee5c I giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_I_Thong_tin_cac_ben_lien_ket\" >Section I: Information of related parties\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_II_Nhung_truong_hop_duoc_mien_ke_khai_mien_tru_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Section II: Cases exempted from declaration and exemption from preparing transfer pricing documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Truong_hop_1_Mien_ke_khai_Muc_III_Muc_IV_va_mien_lap_Ho_so\" >Tr\u01b0\u1eddng h\u1ee3p 1: Mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Truong_hop_2_Ke_khai_du_Phu_luc_I_nhung_duoc_mien_lap_Ho_so_khoan_2_Dieu_20\" >Tr\u01b0\u1eddng h\u1ee3p 2: K\u00ea khai \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 (kho\u1ea3n 2 \u0110i\u1ec1u 20)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >Section III: Information on determining transfer pricing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\" >Section IV: Business results after determining transfer pricing<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Cac_truong_hop_ke_khai_va_mien_tru_lap_Ho_so_theo_Nghi_dinh_255\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai v\u00e0 mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111inh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Thoi_gian_nop_Phu_luc_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >Th\u1eddi gian n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_2552026ND-CP_la_gi\"><\/span><b>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5298\" aria-describedby=\"caption-attachment-5298\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5298\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-255.jpg\" alt=\"K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5298\" class=\"wp-caption-text\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK l\u00e0 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u00e1o c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf (HTKK), k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Trong qu\u00e1 tr\u00ecnh n\u00e0y, doanh nghi\u1ec7p \u0111\u0103ng nh\u1eadp v\u00e0o HTKK, ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN, t\u00edch ch\u1ecdn m\u1ee5c \u201cC\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\u201d v\u00e0 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0o ph\u1ee5 l\u1ee5c theo y\u00eau c\u1ea7u. H\u00ecnh th\u1ee9c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo n\u00e0y gi\u00fap d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp t\u1edbi c\u01a1 quan thu\u1ebf m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK gi\u00fap \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t so v\u1edbi \u0111i\u1ec1n th\u1ee7 c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK, c\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify, summarize and declare in Form 01, 02, 03 on HTKK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit with corporate income tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of exemption (according to conditions on revenue, interest, or domestic transactions with the same tax rate), it is still necessary to mark the exemption information on the tax declaration to ensure transparency.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ed3ng th\u1eddi, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 18 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 c\u00e1c th\u00f4ng tin, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n<li>H\u1ed3 s\u01a1 qu\u1ed1c gia theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n<li>H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n<li>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong t\u00ednh thu\u1ebf \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li>K\u00ea khai Ph\u1ee5 l\u1ee5c I tr\u00ean HTKK v\u00e0 n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i Ph\u1ee5 l\u1ee5c I. \u0110\u01b0\u1ee3c mi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4054\" aria-describedby=\"caption-attachment-4054\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4054\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-cach-dien-Phu-luc-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4054\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ph\u1ea7n chu\u1ea9n b\u1ecb th\u00f4ng tin v\u00e0 c\u00e1c b\u01b0\u1edbc nh\u1eadp d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m.<\/span><\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc chu\u1ea9n b\u1ecb \u0111\u1ea7u ti\u00ean l\u00e0 l\u1eadp danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00ean li\u00ean k\u1ebft theo ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Danh s\u00e1ch c\u1ea7n ghi r\u00f5 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf (MST), qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng. L\u01b0u \u00fd r\u00e0 so\u00e1t c\u1ea3 c\u00e1c giao d\u1ecbch <strong>borrow, lend<\/strong> v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp \u0111\u00f3, doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p gi\u00e1 tr\u1ecb t\u1eebng giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: <\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/li>\n<li>vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c;<\/li>\n<li>Chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (nh\u01b0 b\u1ea3n quy\u1ec1n, s\u00e1ng ch\u1ebf, nh\u00e3n hi\u1ec7u,&#8230;);<\/li>\n<li>Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed dung chung ngu\u1ed3n l\u1ef1c, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Song song, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, g\u1ed3m: so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP), gi\u00e1 b\u00e1n l\u1ea1i (RPM), gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM), so s\u00e1nh l\u1ee3i nhu\u1eadn (TNMM) ho\u1eb7c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM).<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_dien_Phu_luc_ke_khai_giao_dich_lien_ket_tren_HTKK\"><\/span><b>Quy tr\u00ecnh \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng quy tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK. B\u1ea3ng n\u00e0y t\u1ed5ng h\u1ee3p chi ti\u1ebft t\u1eebng b\u01b0\u1edbc, t\u1eeb kh\u00e2u m\u1edf ph\u1ea7n m\u1ec1m HTKK, l\u1ef1a ch\u1ecdn m\u1eabu ph\u1ee5 l\u1ee5c ph\u00f9 h\u1ee3p, nh\u1eadp d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean k\u1ebft cho \u0111\u1ebfn k\u1ebft xu\u1ea5t v\u00e0 n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Quy tr\u00ecnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/span><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; text-align: center;\"><b>Step\u00a0<\/b><\/td>\n<td style=\"height: 24px; text-align: center;\"><b>Implementation content<\/b><\/td>\n<td style=\"height: 24px; text-align: center;\"><b>Important Note<\/b><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"height: 48px;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m HTKK l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t, m\u1edf t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/span><\/td>\n<td style=\"height: 48px; text-align: left;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh d\u1ea5u v\u00e0o m\u1ee5c \u201cC\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft\u201d \u0111\u1ec3 k\u00edch ho\u1ea1t Ph\u1ee5 l\u1ee5c k\u00ea khai. Ki\u1ec3m tra phi\u00ean b\u1ea3n HTKK \u0111\u00e3 c\u1eadp nh\u1eadt m\u1eabu Ph\u1ee5 l\u1ee5c I theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 176px;\">\n<td style=\"height: 176px; text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"height: 176px; text-align: center;\">\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Select the correct declaration form according to regulations.\u00a0<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Form No. 01: Information about the related party.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Form No. 02: Information on related transactions.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Form No. 03: Information on exemption from filing declarations.<\/span><\/p>\n<\/td>\n<td style=\"height: 176px; text-align: left;\"><span style=\"font-weight: 400;\">Make sure to select the correct Appendix form according to each declaration or exemption case.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"height: 72px; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"height: 72px; text-align: center;\">\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Nh\u1eadp d\u1eef li\u1ec7u chi ti\u1ebft trong t\u1eebng Ph\u1ee5 l\u1ee5c: M\u1ee5c I &#8211; Th\u00f4ng tin b\u00ean li\u00ean k\u1ebft;<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ee5c II &#8211; C\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb;<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ee5c III &#8211; Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1;<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">M\u1ee5c IV &#8211; K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh\u00a0<\/span><\/p>\n<\/td>\n<td style=\"height: 72px; text-align: left;\"><span style=\"font-weight: 400;\">Ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">4\u00a0<\/span><\/td>\n<td style=\"height: 48px; text-align: left;\"><span style=\"font-weight: 400;\">Save the declaration data and carefully check each declared information item.<\/span><\/td>\n<td style=\"height: 48px; text-align: left;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ed7i, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu ph\u1ea3i l\u1eadp).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"height: 48px; text-align: left;\"><span style=\"font-weight: 400;\">Submit via the General Department of Taxation&#039;s electronic portal.<\/span><\/td>\n<td style=\"height: 48px; text-align: left;\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh gi\u00fap doanh nghi\u1ec7p ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00fang h\u1ea1n, gi\u1ea3m sai s\u00f3t v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi thanh tra, ki\u1ec3m tra. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 duy tr\u00ec s\u1ef1 nh\u1ea5t qu\u00e1n gi\u1eefa d\u1eef li\u1ec7u k\u00ea khai, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_I_giao_dich_lien_ket_tren_HTKK_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Ph\u1ee5 l\u1ee5c I giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_cac_ben_lien_ket\"><\/span><b>Section I: Information of related parties\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin nh\u1eadn di\u1ec7n c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u0103n c\u1ee9 c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (d\u1eabn chi\u1ebfu kho\u1ea3n 17 \u0110i\u1ec1u 4 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" rel=\"nofollow noopener\" target=\"_blank\">Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong>). V\u1edbi t\u1eebng b\u00ean li\u00ean k\u1ebft, ghi r\u00f5 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, v\u00e0 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1c \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 (s\u1edf h\u1eefu v\u1ed1n, b\u1ea3o l\u00e3nh\/cho vay, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quan h\u1ec7 th\u00e2n nh\u00e2n\u2026).<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede ph\u1ea7n n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK chi ti\u1ebft t\u00ean c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft, k\u00e8m theo m\u00e3 s\u1ed1 thu\u1ebf (MST), qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, c\u00f9ng th\u00f4ng tin li\u00ean h\u1ec7 c\u01a1 b\u1ea3n (n\u1ebfu c\u00f3). \u0110\u1ed3ng th\u1eddi, c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft theo h\u1ec7 th\u1ed1ng k\u00fd hi\u1ec7u quy \u0111\u1ecbnh (A, B, C, D, \u0110, E, G, H, I, K), trong \u0111\u00f3 m\u1ed7i k\u00fd hi\u1ec7u ph\u1ea3n \u00e1nh m\u1ed9t lo\u1ea1i quan h\u1ec7 c\u1ee5 th\u1ec3 nh\u01b0: s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, b\u1ea3o l\u00e3nh vay ho\u1eb7c ph\u1ee5 thu\u1ed9c kinh t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c I c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng, gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n r\u00f5 m\u1ea1ng l\u01b0\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc minh b\u1ea1ch c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Khi th\u1ef1c hi\u1ec7n k\u00ea khai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case the affiliate in Vietnam is an organization, the declaration information must be recorded according to the business registration certificate. If it is an individual, use the information on the passport or citizen identification card to declare.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where the related party is an organization or individual outside the territory of Vietnam, the declared information must be based on documents identifying the related relationship, such as transaction agreements, contracts or business registration certificates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If you are an organization or individual operating in Vietnam, you need to fill in the full Tax Code (MST).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case the related party is an organization or individual outside the territory of Vietnam, it is necessary to fully declare the tax code and taxpayer identification code; if not available (must clearly state the reason).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Nhung_truong_hop_duoc_mien_ke_khai_mien_tru_lap_ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Section II: Cases exempted from declaration and exemption from preparing transfer pricing documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 b\u1ea3n k\u1ebf th\u1eeba \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, v\u1edbi thay \u0111\u1ed5i ch\u00ednh \u1edf tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo doanh thu v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Mien_ke_khai_Muc_III_Muc_IV_va_mien_lap_Ho_so\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III v\u00e0 M\u1ee5c IV Ph\u1ee5 l\u1ee5c I, \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I v\u00e0 M\u1ee5c II Ph\u1ee5 l\u1ee5c I.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Ke_khai_du_Phu_luc_I_nhung_duoc_mien_lap_Ho_so_khoan_2_Dieu_20\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: K\u00ea khai \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 (kho\u1ea3n 2 \u0110i\u1ec1u 20)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are related party transactions but the total revenue in the tax period is less than VND 50 billion\/year and the total value of all related party transactions arising in the period is less than VND 30 billion\/year.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) theo Th\u00f4ng t\u01b0 201\/2013\/TT-BTC. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ngo\u00e0i ph\u1ea1m vi APA v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo \u0110i\u1ec1u 18.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>New features:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 <strong>revenue of less than 500 billion dong<\/strong> v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) t\u1ed1i thi\u1ec3u: l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i t\u1eeb 5%; s\u1ea3n xu\u1ea5t t\u1eeb 10%; gia c\u00f4ng t\u1eeb 15%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u l\u0129nh v\u1ef1c \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>H\u1ea1ch to\u00e1n ri\u00eang doanh thu v\u00e0 chi ph\u00ed: \u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c;<\/li>\n<li>Ch\u1ec9 h\u1ea1ch to\u00e1n ri\u00eang doanh thu: Chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c;<\/li>\n<li>Kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed: \u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t c\u1ee7a l\u0129nh v\u1ef1c c\u00f3 m\u1ee9c l\u1ee3i nhu\u1eadn t\u1ed1i thi\u1ec3u cao nh\u1ea5t;<\/li>\n<li>Kh\u00f4ng \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo quy \u0111\u1ecbnh: Ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Section III: Information on determining transfer pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">M\u1ee5c III d\u00f9ng \u0111\u1ec3 doanh nghi\u1ec7p tr\u00ecnh b\u00e0y c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft, b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i m\u1ee5c n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n n\u00eau r\u00f5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i giao d\u1ecbch, ch\u1eb3ng h\u1ea1n ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP), gi\u00e1 b\u00e1n l\u1ea1i (RPM), gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM), so s\u00e1nh l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM) ho\u1eb7c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn (PSM).<\/span><\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh <strong>database usage priority order<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>The database is publicly available;<\/li>\n<li>Commercial database;<\/li>\n<li>The tax authority&#039;s database.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0o ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">M\u1ee5c III c\u0169ng l\u00e0 n\u01a1i doanh nghi\u1ec7p ghi nh\u1eadn k\u1ebft qu\u1ea3 so s\u00e1nh gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn gi\u1eefa giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 theo kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ghi nh\u1eadn.<\/p>\n<p style=\"text-align: justify;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c t\u1ea1i M\u1ee5c III l\u00e0 c\u01a1 s\u1edf b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Section IV: Business results after determining transfer pricing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">M\u1ee5c IV th\u1ec3 hi\u1ec7n b\u1ee9c tranh l\u1ee3i nhu\u1eadn sau khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (\u0111\u00e3 khai t\u1ea1i M\u1ee5c III) v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft. S\u1ed1 li\u1ec7u t\u1ea1i m\u1ee5c n\u00e0y l\u00e0 &#8220;k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng&#8221;, d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, v\u00ec v\u1eady ph\u1ea3i nh\u1ea5t qu\u00e1n v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n g\u1ed1c c\u1ee7a k\u1ef3: doanh thu thu\u1ea7n, gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh, thu nh\u1eadp v\u00e0 chi ph\u00ed kh\u00e1c; sau \u0111\u00f3 t\u00e1ch b\u1ea1ch giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">D\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn v\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n, doanh nghi\u1ec7p t\u00ednh m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cho t\u1eebng nh\u00f3m giao d\u1ecbch, nh\u01b0: t\u0103ng doanh thu li\u00ean k\u1ebft, gi\u1ea3m gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, \u0111i\u1ec1u ch\u1ec9nh ph\u00ed b\u1ea3n quy\u1ec1n, chi ph\u00ed l\u00e3i vay n\u1ed9i b\u1ed9\u2026 nh\u1eb1m \u0111\u01b0a k\u1ebft qu\u1ea3 v\u1ec1 m\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/p>\n<p style=\"text-align: justify;\">Sau \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p t\u00e1i l\u1eadp k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau: doanh thu, gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn g\u1ed9p, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb, chi ph\u00ed t\u00e0i ch\u00ednh (l\u01b0u \u00fd gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP), thu nh\u1eadp kh\u00e1c, EBIT, EBITDA v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN sau \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_ke_khai_va_mien_tru_lap_Ho_so_theo_Nghi_dinh_255\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai v\u00e0 mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111inh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4053\" aria-describedby=\"caption-attachment-4053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4053\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Truong-hop-ke-khai-giao-dich-lien-ket-tren-HTKK-theo-Nghi-dinh-132_2020_ND-CP-va-mien-tru-lap-Ho-so-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4053\" class=\"wp-caption-text\">In case of declaring related party transactions on the HTKK according to Decree 132\/2020\/ND-CP and exemption from preparing a dossier<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p ngh\u0129a v\u1ee5 k\u00ea khai t\u1eebng M\u1ee5c c\u1ee7a Ph\u1ee5 l\u1ee5c I v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia) theo t\u1eebng t\u00ecnh hu\u1ed1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information on related relationships and related transactions (Form No. 01)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer pricing determination dossier (including: National dossier, Global dossier, Country-by-Country profit report)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Items I, II, III, IV respectively in the declaration<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3: Doanh nghi\u1ec7p trong n\u01b0\u1edbc &#8211; doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t hay c\u00f3 \u01b0u \u0111\u00e3i thu\u1ebf, doanh thu nh\u1ecf, c\u00f3 k\u00fd APA ho\u1eb7c \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng EBIT t\u1ed1i thi\u1ec3u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The table below will help businesses quickly identify whether they are eligible for declaration exemption in each case:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Summary of cases of declaring related-party transactions on the HTKK according to Decree 132\/2020\/ND-CP and exemption from preparing the dossier<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 42.3848%;\" rowspan=\"3\"><strong>In case 02 enterprises have affiliated and GDLK relationships<\/strong><\/td>\n<td style=\"width: 56.3126%;\" colspan=\"5\"><strong>Declaration regulations and declaration exemptions<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5571%;\" colspan=\"4\"><strong>Information on affiliate relationships and GDLK (Form No. 01)<\/strong><\/td>\n<td style=\"width: 27.7555%;\"><strong>GDLK valuation profile (Including: National profile; Global profile; Cross-border profit report)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.61323%;\"><strong>Section I<\/strong><\/td>\n<td style=\"width: 6.81363%;\"><strong>Section II<\/strong><\/td>\n<td style=\"width: 7.51503%;\"><strong>Section III<\/strong><\/td>\n<td style=\"width: 7.61523%;\"><strong>Section IV<\/strong><\/td>\n<td style=\"width: 27.7555%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">Enterprise A has domestic or foreign capital and enterprise B has foreign capital in Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Both enterprises have the same corporate income tax rate 20%, neither party enjoys corporate income tax incentives.<\/span><\/td>\n<td style=\"width: 6.61323%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 6.81363%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.51503%; text-align: center;\"><span style=\"font-weight: 400;\">Free\u00a0<\/span><\/td>\n<td style=\"width: 7.61523%; text-align: center;\"><span style=\"font-weight: 400;\">Free\u00a0<\/span><\/td>\n<td style=\"width: 27.7555%; text-align: center;\"><span style=\"font-weight: 400;\">Free\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">Enterprise A has foreign capital located in Vietnam, enterprise B has foreign capital located outside of Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Incurring related transactions, enterprise A has annual revenue of less than 50 billion and the total value of all related transactions arising in the period is less than 30 billion VND\/year.<\/span><\/td>\n<td style=\"width: 6.61323%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 6.81363%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.51503%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.61523%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 27.7555%; text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">Enterprise A has an affiliated relationship with enterprise B. Both A and B have signed an advance pricing agreement (APA) according to Circular 201\/2013\/TT-BTC.<\/span><\/td>\n<td style=\"width: 6.61323%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 6.81363%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.51503%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.61523%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 27.7555%; text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">Enterprise A has domestic or foreign capital, located in Vietnam.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enterprise B is foreign-owned and located outside of Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Companies with annual revenue of less than 500 billion VND (excluding revenue from the exploitation and use of intangible assets, such as royalty payments) have the following EBIT figures by industry:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Distribution industry from 5% and above<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Manufacturing industry from 10% or more\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Processing industry from 15% or more<\/span><\/td>\n<td style=\"width: 6.61323%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 6.81363%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.51503%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.61523%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 27.7555%; text-align: center;\"><span style=\"font-weight: 400;\">Free<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.3848%;\"><span style=\"font-weight: 400;\">Both businesses have related relationships other than the above cases.<\/span><\/td>\n<td style=\"width: 6.61323%; text-align: center;\"><span style=\"font-weight: 400;\">Establish\u00a0<\/span><\/td>\n<td style=\"width: 6.81363%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.51503%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 7.61523%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<td style=\"width: 27.7555%; text-align: center;\"><span style=\"font-weight: 400;\">Establish<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Hi\u1ec3u r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c tu\u00e2n th\u1ee7. V\u1edbi ng\u01b0\u1ee1ng m\u1edbi 500 t\u1ef7 \u0111\u1ed3ng v\u00e0 vi\u1ec7c b\u1ecf ti\u00eau ch\u00ed &#8220;ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;, nhi\u1ec1u doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 nay c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n t\u1eeb k\u1ef3 2026 nh\u01b0ng c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n trong su\u1ed1t k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_nop_Phu_luc_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Th\u1eddi gian n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, Ph\u1ee5 l\u1ee5c k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c <strong>n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>. \u0110\u1ed1i v\u1edbi H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kho\u1ea3n 3 \u0110i\u1ec1u 18 quy \u0111\u1ecbnh:<\/p>\n<blockquote><p><em>The documentation for determining the price of related-party transactions must be prepared prior to the filing of the annual corporate income tax return and must be retained and presented upon request by the tax authorities.<\/em><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, theo \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf. Nh\u01b0 v\u1eady:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch: H\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 2026 l\u00e0 ng\u00e0y 31\/03\/2027;<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch: H\u1ea1n n\u1ed9p l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebf th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh, v\u00ec v\u1eady doanh nghi\u1ec7p n\u00ean l\u00ean k\u1ebf ho\u1ea1ch ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi ch\u1ed1t t\u1edd khai quy\u1ebft to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u1eef nguy\u00ean c\u1ea5u tr\u00fac k\u00ea khai Ph\u1ee5 l\u1ee5c I g\u1ed3m 4 M\u1ee5c, nh\u01b0ng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. Ba \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n nh\u1edb cho k\u1ef3 quy\u1ebft to\u00e1n 2026: r\u00e0 so\u00e1t l\u1ea1i danh s\u00e1ch b\u00ean li\u00ean k\u1ebft theo kho\u1ea3n 2 \u0110i\u1ec1u 5; ki\u1ec3m tra kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 v\u1edbi ng\u01b0\u1ee1ng doanh thu m\u1edbi d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng; v\u00e0 d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1, v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I v\u00e0 \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay 30% EBITDA.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP cho k\u1ef3 quy\u1ebft to\u00e1n 2026, t\u1eeb x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u00e1nh gi\u00e1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb \u0111\u1ebfn l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong> For free support and advice!<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Address:<\/b> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/strong><\/li>\n<li aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Responsible for production and professional content review by: Mr. <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/strong>. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,12],"tags":[],"class_list":["post-2177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trung-tam-kien-thuc","category-huong-dan-thuc-hien"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2177"}],"version-history":[{"count":11,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2177\/revisions"}],"predecessor-version":[{"id":5299,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2177\/revisions\/5299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5297"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}