{"id":2214,"date":"2026-05-29T11:00:45","date_gmt":"2026-05-29T04:00:45","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2214"},"modified":"2026-05-29T11:01:10","modified_gmt":"2026-05-29T04:01:10","slug":"nghi-dinh-20-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 10\/02\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025. Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, kh\u1eafc ph\u1ee5c nhi\u1ec1u b\u1ea5t c\u1eadp t\u1eeb <\/span><span style=\"font-weight: 400; color: #000000;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><span style=\"font-weight: 400;\">. \u0110\u1eb7c bi\u1ec7t \u1edf ba \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u01b0 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, b\u1ed5 sung c\u01a1 ch\u1ebf h\u1ed3i t\u1ed1 chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thay th\u1ebf Ph\u1ee5 l\u1ee5c I v\u1ec1 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/a><span style=\"font-weight: 400;\">. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y mang l\u1ea1i s\u1ef1 minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\">M\u1ee5c l\u1ee5c<\/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\/nghi-dinh-20-giao-dich-lien-ket\/#Tong_quan_Nghi_dinh_20_giao_dich_lien_ket\" >T\u1ed5ng quan Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/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\/nghi-dinh-20-giao-dich-lien-ket\/#Diem_moi_quan_trong_Nghi_dinh_20_giao_dich_lien_ket\" >\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Sua_doi_bo_sung_diem_d_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Sua_doi_bo_sung_diem_k_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Bo_sung_diem_m_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\" >B\u1ed5 sung \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/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\/nghi-dinh-20-giao-dich-lien-ket\/#Sua_doi_bo_sung_khoan_2_Dieu_21_Nghi_dinh_1322020ND-CP_quy_dinh_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc\" >S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_20_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Vay_von_tu_ngan_hang_thuong_mai_thong_thuong_co_bi_coi_la_giao_dich_lien_ket_va_bi_khong_che_tran_lai_vay_30_EBITDA_khong\" >Vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay 30% EBITDA kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Tieu_chi_tong_du_no_duoc_xac_dinh_tai_thoi_diem_nao_trong_nam\" >Ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Doanh_nghiep_da_nop_ho_so_quyet_toan_thue_TNDN_truoc_ngay_Nghi_dinh_202025ND-CP_co_hieu_luc_thi_co_duoc_ap_dung_quy_dinh_moi_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_Nghi_dinh_20_giao_dich_lien_ket\"><\/span><b>T\u1ed5ng quan Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4211\" aria-describedby=\"caption-attachment-4211\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4211\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-toan-dien-Nghi-dinh-20-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-toan-dien-Nghi-dinh-20-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-toan-dien-Nghi-dinh-20-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-toan-dien-Nghi-dinh-20-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-toan-dien-Nghi-dinh-20-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-toan-dien-Nghi-dinh-20-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4211\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (ban h\u00e0nh ng\u00e0y 05\/11\/2020) v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0i \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d, \u0111i\u1ec3m k v\u00e0 b\u1ed5 sung \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=201522\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay th\u1ebf Ph\u1ee5 l\u1ee5c I (Th\u00f4ng tin v\u1ec1 b\u00ean quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP) b\u1eb1ng Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp nh\u01b0 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf 2020 &#8211; 2023 c\u00f3 vay v\u1ed1n, b\u1ea3o l\u00e3nh ho\u1eb7c giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu\u1ed9c di\u1ec7n li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft), d\u1eabn \u0111\u1ebfn ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, th\u00ec k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024 s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quan h\u1ec7 v\u00e0 kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2023 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP th\u00ec chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo s\u1ebd x\u1eed l\u00fd theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb nh\u1eefng th\u00f4ng tin t\u1ed5ng quan tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 mang t\u00ednh k\u1ebf th\u1eeba m\u00e0 c\u00f2n c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n t\u00e1c \u0111\u1ed9ng th\u1ef1c ti\u1ec5n, h\u00e3y c\u00f9ng \u0111i s\u00e2u v\u00e0o c\u00e1c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_quan_trong_Nghi_dinh_20_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4213\" aria-describedby=\"caption-attachment-4213\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4213\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20-giao-dich-lien-ket.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Diem-moi-quan-trong-Nghi-dinh-20-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4213\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 27\/03\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_diem_d_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua c\u00e1c kho\u1ea3n vay v\u00e0 b\u1ea3o l\u00e3nh. So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u1eb1m l\u00e0m r\u00f5 c\u00e1ch t\u00ednh t\u1ed5ng d\u01b0 n\u1ee3 thay v\u00ec ch\u1ec9 x\u00e9t kho\u1ea3n v\u1ed1n vay, gi\u00fap vi\u1ec7c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t v\u00e0 minh b\u1ea1ch h\u01a1n. Chi ti\u1ebft \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong b\u1ea3ng sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1edfi b\u00ean li\u00ean k\u1ebft, v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean quy \u0111\u1ecbnh: Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1edfi b\u00ean li\u00ean k\u1ebft, v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh t\u01b0\u01a1ng t\u1ef1).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m thay \u0111\u1ed5i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n v\u1ed1n vay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o t\u1ed5ng d\u01b0 n\u1ee3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua so s\u00e1nh c\u00f3 th\u1ec3 th\u1ea5y, Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 thay \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb kho\u1ea3n v\u1ed1n vay sang t\u1ed5ng d\u01b0 n\u1ee3, gi\u00fap quy \u0111\u1ecbnh tr\u1edf n\u00ean ch\u1eb7t ch\u1ebd v\u00e0 minh b\u1ea1ch h\u01a1n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_diem_k_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c b\u1ed5 sung chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t. So s\u00e1nh tr\u01b0\u1edbc v\u00e0 sau khi s\u1eeda \u0111\u1ed5i nh\u01b0 sau<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t trong Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m thay \u0111\u1ed5i ch\u00ednh\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 n\u00eau chung l\u00e0 doanh nghi\u1ec7p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung r\u00f5 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u0169ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi \u00e1p d\u1ee5ng khi b\u1ed5 sung chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap l\u00e0m r\u00f5 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft trong th\u1ef1c ti\u1ec5n, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf minh b\u1ea1ch h\u01a1n trong vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_diem_m_khoan_2_Dieu_5_Nghi_dinh_1322020ND-CP\"><\/span><b>B\u1ed5 sung \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cT\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi C\u00f4ng ty con ho\u1eb7c v\u1edbi C\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c v\u1edbi C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf (n\u1ebfu c\u00f3)\u201d<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_bo_sung_khoan_2_Dieu_21_Nghi_dinh_1322020ND-CP_quy_dinh_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc\"><\/span><b>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_4212\" aria-describedby=\"caption-attachment-4212\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4212\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20-giao-dich-lien-ket-quy-dinh-ve-trach-nhiem-cua-Ngan-hang-Nha-nuoc.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20-giao-dich-lien-ket-quy-dinh-ve-trach-nhiem-cua-Ngan-hang-Nha-nuoc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20-giao-dich-lien-ket-quy-dinh-ve-trach-nhiem-cua-Ngan-hang-Nha-nuoc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20-giao-dich-lien-ket-quy-dinh-ve-trach-nhiem-cua-Ngan-hang-Nha-nuoc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20-giao-dich-lien-ket-quy-dinh-ve-trach-nhiem-cua-Ngan-hang-Nha-nuoc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/10\/Nghi-dinh-20-giao-dich-lien-ket-quy-dinh-ve-trach-nhiem-cua-Ngan-hang-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4212\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 h\u01a1n s\u1ef1 thay \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t trong vai tr\u00f2 c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc khi ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, h\u00e3y c\u00f9ng so s\u00e1nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh quy \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 sau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 21 theo Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin v\u1ec1 kho\u1ea3n vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u v\u1ec1 c\u00e1c kho\u1ea3n vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a t\u1eebng doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo danh s\u00e1ch c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Th\u00f4ng tin bao g\u1ed3m: kim ng\u1ea1ch kho\u1ea3n vay, l\u00e3i su\u1ea5t, k\u1ef3 tr\u1ea3 l\u00e3i, tr\u1ea3 g\u1ed1c, th\u1ef1c t\u1ebf r\u00fat v\u1ed1n, tr\u1ea3 n\u1ee3 (g\u1ed1c, l\u00e3i) v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean n\u1ed9i dung quy \u0111\u1ecbnh tr\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1m vi th\u00f4ng tin ph\u1ed1i h\u1ee3p cung c\u1ea5p<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh.<\/span><\/p>\n<\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung: Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean H\u0110QT, H\u0110TV, Ban ki\u1ec3m so\u00e1t, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Gi\u00e1m \u0111\u1ed1c, Ph\u00f3 Gi\u00e1m \u0111\u1ed1c v\u00e0 ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1eeb 01% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t t\u1eeb h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u qu\u1ea3n l\u00fd c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua so s\u00e1nh, c\u00f3 th\u1ec3 th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00f4ng tin m\u00e0 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf, bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi c\u00f3 li\u00ean quan v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft. S\u1ef1 b\u1ed5 sung n\u00e0y gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch, h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong vi\u1ec7c ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_20_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft, MAN &#8211; Master Accountant Network \u0111\u00e3 th\u1ed1ng k\u00ea v\u00e0 t\u1ed5ng h\u1ee3p l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vay_von_tu_ngan_hang_thuong_mai_thong_thuong_co_bi_coi_la_giao_dich_lien_ket_va_bi_khong_che_tran_lai_vay_30_EBITDA_khong\"><\/span>Vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay 30% EBITDA kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m th\u00e1o g\u1ee1 quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP gi\u00fap gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh m\u1edbi, n\u1ebfu ng\u00e2n h\u00e0ng (t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u00e0 doanh nghi\u1ec7p \u0111i vay kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c (theo \u0111i\u1ec3m b, e, i kho\u1ea3n 2 \u0110i\u1ec1u 5), th\u00ec kho\u1ea3n vay n\u00e0y kh\u00f4ng b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_tong_du_no_duoc_xac_dinh_tai_thoi_diem_nao_trong_nam\"><\/span>Ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1ed5ng d\u01b0 n\u1ee3 \u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c l\u1eadp theo quy \u0111\u1ecbnh. N\u1ebfu trong n\u0103m doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tr\u1ea3 b\u1edbt n\u1ee3 g\u1ed1c, khi\u1ebfn s\u1ed1 d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c d\u01b0\u1edbi 50% t\u1ed5ng d\u01b0 n\u1ee3 trung - d\u00e0i h\u1ea1n, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_nop_ho_so_quyet_toan_thue_TNDN_truoc_ngay_Nghi_dinh_202025ND-CP_co_hieu_luc_thi_co_duoc_ap_dung_quy_dinh_moi_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c. M\u1eb7c d\u00f9 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 27\/03\/2025 nh\u01b0ng \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp quy \u0111\u1ecbnh r\u00f5 r\u00e0ng r\u1eb1ng v\u0103n b\u1ea3n n\u00e0y \u00e1p d\u1ee5ng ngay cho k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024. Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh c\u0169 d\u1eabn \u0111\u1ebfn b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thay th\u1ebf b\u1eb1ng bi\u1ec3u m\u1eabu Ph\u1ee5 l\u1ee5c I m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ec3 ho\u00e0n thu\u1ebf ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng c\u00f3 b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf tr\u1ea7n l\u00e3i vay 30% EBITDA kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m th\u00e1o g\u1ee1 quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP gi\u00fap gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh m\u1edbi, n\u1ebfu ng\u00e2n h\u00e0ng (t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u00e0 doanh nghi\u1ec7p \u0111i vay kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c (theo \u0111i\u1ec3m b, e, i kho\u1ea3n 2 \u0110i\u1ec1u 5), th\u00ec kho\u1ea3n vay n\u00e0y kh\u00f4ng b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi gian x\u00e1c \u0111\u1ecbnh t\u1ed5ng d\u01b0 n\u1ee3 \u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c l\u1eadp theo quy \u0111\u1ecbnh. N\u1ebfu trong n\u0103m doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tr\u1ea3 b\u1edbt n\u1ee3 g\u1ed1c, khi\u1ebfn s\u1ed1 d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c d\u01b0\u1edbi 50% t\u1ed5ng d\u01b0 n\u1ee3 trung - d\u00e0i h\u1ea1n, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c. M\u1eb7c d\u00f9 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 27\/03\/2025 nh\u01b0ng \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp quy \u0111\u1ecbnh r\u00f5 r\u00e0ng r\u1eb1ng v\u0103n b\u1ea3n n\u00e0y \u00e1p d\u1ee5ng ngay cho k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024. Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh c\u0169 d\u1eabn \u0111\u1ebfn b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng n\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thay th\u1ebf b\u1eb1ng bi\u1ec3u m\u1eabu Ph\u1ee5 l\u1ee5c I m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ec3 ho\u00e0n thu\u1ebf ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u01b0:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay th\u1ebf Ph\u1ee5 l\u1ee5c I k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng vai tr\u00f2 ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tu\u00e2n th\u1ee7, gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ngay danh m\u1ee5c b\u00ean li\u00ean k\u1ebft: \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n vay, b\u1ea3o l\u00e3nh d\u1ef1a tr\u00ean ti\u00eau ch\u00ed t\u1ed5ng d\u01b0 n\u1ee3 m\u1edbi thay v\u00ec s\u1ed1 d\u01b0 ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu: S\u1eed d\u1ee5ng \u0111\u00fang Ph\u1ee5 l\u1ee5c I m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, ph\u00e2n t\u00edch d\u1eef li\u1ec7u so s\u00e1nh ph\u00f9 h\u1ee3p \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 m\u1eb7t nh\u00e2n s\u1ef1 chuy\u00ean m\u00f4n, vi\u1ec7c t\u00ecm ki\u1ebfm s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi, t\u00ednh to\u00e1n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb hay k\u00ea khai Ph\u1ee5 l\u1ee5c I theo \u0111\u00fang quy \u0111\u1ecbnh, h\u00e3y \u0111\u1ec3 \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network h\u1ed7 tr\u1ee3 th\u00f4ng qua<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u, gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 an to\u00e0n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u01b0 v\u1ea5n th\u00eam, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a>:<\/span><\/strong><\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 10\/02\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025. Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, kh\u1eafc ph\u1ee5c nhi\u1ec1u b\u1ea5t c\u1eadp t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t \u1edf ba \u0111i\u1ec3m n\u1ed5i b\u1eadt nh\u01b0 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4211,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2214","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=2214"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2214\/revisions"}],"predecessor-version":[{"id":4214,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2214\/revisions\/4214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4211"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}