{"id":2438,"date":"2026-06-04T10:44:30","date_gmt":"2026-06-04T03:44:30","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2438"},"modified":"2026-06-04T10:44:06","modified_gmt":"2026-06-04T03:44:06","slug":"giao-dich-lien-ket-nghi-dinh-20","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch ki\u1ec3m so\u00e1t lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ee7 \u0111\u1ec1 tr\u1ecdng t\u00e2m, ph\u1ee9c t\u1ea1p v\u00e0 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro thanh tra nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi th\u00e1o g\u1ee1 tri\u1ec7t \u0111\u1ec3 c\u00e1c n\u00fat th\u1eaft th\u1ef1c ti\u1ec5n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/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;\"> nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 05\/11\/2020. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0 th\u1ea5u hi\u1ec3u c\u1eb7n k\u1ebd quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u1ed1i \u0111a t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Tong_quan_ve_quy_dinh_giao_dich_lien_ket_Nghi_dinh_202025ND-CP\" >T\u1ed5ng quan v\u1ec1 quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Tam_quan_trong_cua_viec_cap_nhat_giao_dich_lien_ket_Nghi_dinh_20\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c c\u1eadp nh\u1eadt giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Doi_tuong_ap_dung_quy_dinh_giao_dich_lien_ket_Nghi_dinh_20\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#To_chuc_san_xuat_kinh_doanh_hang_hoa_dich_vu_phat_sinh_quan_he_lien_ket\" >T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Cac_co_quan_quan_ly_thue_va_co_quan_nha_nuoc_lien_quan\" >C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc li\u00ean quan<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Cac_diem_sua_doi_bo_sung_trong_yeu_ve_giao_dich_lien_ket_Nghi_dinh_20\" >C\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ecdng y\u1ebfu v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Sua_doi_quy_dinh_ve_xac_dinh_cac_ben_co_quan_he_lien_ket\" >S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Thay_doi_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc_va_thay_the_mau_bieu_Phu_luc_I\" >Thay \u0111\u1ed5i v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 thay th\u1ebf m\u1eabu bi\u1ec3u Ph\u1ee5 l\u1ee5c I<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Quy_dinh_chuyen_tiep_chi_phi_lai_vay_theo_giao_dich_lien_ket_Nghi_dinh_20\" >Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Dieu_kien_ap_dung_quy_dinh_chuyen_tiep\" >\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Giai_dap_thac_mac_ve_giao_dich_lien_ket_Nghi_dinh_20\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/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\/giao-dich-lien-ket-nghi-dinh-20\/#Giao_dich_lien_ket_Nghi_dinh_20_sua_doi_bo_sung_nhung_noi_dung_quan_trong_nao\" >Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng n\u1ed9i dung quan tr\u1ecdng n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Viec_chuyen_tu_khoan_vay_sang_tong_du_no_anh_huong_nhu_the_nao_den_doanh_nghiep\" >Vi\u1ec7c chuy\u1ec3n t\u1eeb kho\u1ea3n vay sang t\u1ed5ng d\u01b0 n\u1ee3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Doanh_nghiep_vay_von_tu_ngan_hang_co_bi_coi_la_phat_sinh_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#Chi_phi_lai_vay_khong_duoc_tru_phat_sinh_truoc_nam_2024_duoc_xu_ly_nhu_the_nao_sau_khi_Nghi_dinh_20_co_hieu_luc\" >Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc n\u0103m 2024 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o sau khi Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 hi\u1ec7u l\u1ef1c?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/giao-dich-lien-ket-nghi-dinh-20\/#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_ve_quy_dinh_giao_dich_lien_ket_Nghi_dinh_202025ND-CP\"><\/span><b>T\u1ed5ng quan v\u1ec1 quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4261\" aria-describedby=\"caption-attachment-4261\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4261\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Huong-dan-toan-dien-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4261\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c k\u00fd ban h\u00e0nh v\u00e0o ng\u00e0y 10\/02\/2025. S\u1ef1 ra \u0111\u1eddi c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00e0y l\u00e0 k\u1ebft qu\u1ea3 t\u1eeb qu\u00e1 tr\u00ecnh l\u1eafng nghe, ti\u1ebfp thu \u00fd ki\u1ebfn ph\u1ea3n h\u1ed3i c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p. Trong su\u1ed1t giai \u0111o\u1ea1n t\u1eeb 2020 &#8211; 2023, th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u00e3 b\u1ed9c l\u1ed9 m\u1ed9t s\u1ed1 \u0111i\u1ec3m ngh\u1ebdn l\u1edbn, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111i vay t\u1eeb c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u01b0ng v\u00f4 t\u00ecnh b\u1ecb kh\u00e9p v\u00e0o m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft do c\u00e1c ti\u00eau ch\u00ed \u0111\u1ecbnh l\u01b0\u1ee3ng qu\u00e1 r\u1ed9ng. Nh\u1eadn th\u1ea5y s\u1ef1 c\u1ea7n thi\u1ebft ph\u1ea3i th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd h\u01a1n nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 27\/03\/2025. Tuy nhi\u00ean, \u0111i\u1ec1u kho\u1ea3n mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t v\u00e0 c\u00f3 l\u1ee3i nh\u1ea5t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 quy \u0111\u1ecbnh cho ph\u00e9p \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2024. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ngay trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2024, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay c\u00e1c c\u01a1 ch\u1ebf th\u00f4ng tho\u00e1ng v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_cap_nhat_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c c\u1eadp nh\u1eadt giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1eb7t ch\u00ednh s\u00e1ch thu\u1ebf lu\u00f4n \u0111i k\u00e8m v\u1edbi nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t r\u1ee7i ro ph\u00e1p l\u00fd: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u1ecb th\u1ebf li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 lo\u1ea1i b\u1ecf nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch, ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n: Vi\u1ec7c l\u00e0m r\u00f5 v\u00e0 \u00e1p d\u1ee5ng c\u00e1c c\u01a1 ch\u1ebf th\u00f4ng tho\u00e1ng v\u1ec1 chi ph\u00ed l\u00e3i vay gi\u00fap doanh nghi\u1ec7p gi\u1ea3i ph\u00f3ng h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed b\u1ecb treo t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc, t\u1eeb \u0111\u00f3 gia t\u0103ng \u0111\u00e1ng k\u1ec3 l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng trong l\u1eadp k\u1ebf ho\u1ea1ch: Gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n &#8211; t\u00e0i ch\u00ednh chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n gi\u00e1 m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_quy_dinh_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4262\" aria-describedby=\"caption-attachment-4262\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4262\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Doi-tuong-ap-dung-quy-dinh-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4262\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, n\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 ho\u00e0n to\u00e0n nh\u1ea5t qu\u00e1n v\u1edbi ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. C\u1ee5 th\u1ec3, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_san_xuat_kinh_doanh_hang_hoa_dich_vu_phat_sinh_quan_he_lien_ket\"><\/span><b>T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng trung t\u00e2m v\u00e0 ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp m\u1ea1nh m\u1ebd nh\u1ea5t. C\u1ee5 th\u1ec3 l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Cho d\u00f9 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 hay c\u00f4ng ngh\u1ec7, ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_co_quan_quan_ly_thue_va_co_quan_nha_nuoc_lien_quan\"><\/span><b>C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee9 hai l\u00e0 h\u1ec7 th\u1ed1ng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp th\u1ef1c thi, h\u01b0\u1edbng d\u1eabn v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 v\u1ec1 chuy\u1ec3n gi\u00e1 t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf: C\u01a1 quan ho\u1ea1ch \u0111\u1ecbnh v\u00e0 ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 c\u1ea5p cao nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng: \u0110\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c thanh tra, ki\u1ec3m tra chuy\u00ean s\u00e2u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u1edbn, doanh nghi\u1ec7p FDI tr\u00ean \u0111\u1ecba b\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi c\u1ee5c Thu\u1ebf c\u00e1c qu\u1eadn, huy\u1ec7n, khu v\u1ef1c: \u0110\u01a1n v\u1ecb qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 ph\u00e1t sinh quan h\u1ec7 ki\u1ec3m so\u00e1t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, quy \u0111\u1ecbnh n\u00e0y c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng, x\u00e1c minh, \u0111\u1ed1i chi\u1ebfu ho\u1eb7c h\u1ed7 tr\u1ee3 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_diem_sua_doi_bo_sung_trong_yeu_ve_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>C\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ecdng y\u1ebfu v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4263\" aria-describedby=\"caption-attachment-4263\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4263\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"C\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ecdng y\u1ebfu v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Cac-diem-sua-doi-bo-sung-trong-yeu-ve-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4263\" class=\"wp-caption-text\">C\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ecdng y\u1ebfu v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eadp trung s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u1eb1m gi\u1ea3i quy\u1ebft c\u00e1c b\u1ea5t c\u1eadp trong th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng th\u1eddi gian qua. C\u00e1c \u0111i\u1ec3m m\u1edbi bao g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sua_doi_quy_dinh_ve_xac_dinh_cac_ben_co_quan_he_lien_ket\"><\/span><b>S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. C\u00e1c thay \u0111\u1ed5i t\u1eadp trung v\u00e0o vi\u1ec7c ho\u00e0n thi\u1ec7n ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap l\u00e0m r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch trong c\u00f4ng t\u00e1c k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-132-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 132 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung s\u1eeda \u0111\u1ed5i<\/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<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00dd ngh\u0129a thay \u0111\u1ed5i<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi quan h\u1ec7 vay v\u1ed1n, b\u1ea3o l\u00e3nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh b\u1edfi b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1edfi b\u00ean li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, b\u1ea3o \u0111\u1ea3m t\u00ednh k\u1ebf th\u1eeba c\u1ee7a quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi kho\u1ea3n vay c\u00f3 gi\u00e1 tr\u1ecb t\u1ed1i thi\u1ec3u 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, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ed5ng d\u01b0 n\u1ee3 vay gi\u1eefa doanh nghi\u1ec7p \u0111i vay v\u1edbi doanh nghi\u1ec7p cho vay ho\u1eb7c b\u1ea3o l\u00e3nh, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng d\u01b0 n\u1ee3 \u0111\u1ea1t t\u1ed1i thi\u1ec3u 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n n\u1ee3 trung, d\u00e0i h\u1ea1n.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb sang xem x\u00e9t t\u1ed5ng d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf, ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n m\u1ee9c \u0111\u1ed9 ph\u1ee5 thu\u1ed9c t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng li\u00ean k\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n vay ph\u00e1t sinh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean t\u1ed5ng d\u01b0 n\u1ee3 vay t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u0103ng t\u00ednh minh b\u1ea1ch, h\u1ea1n ch\u1ebf vi\u1ec7c chia nh\u1ecf kho\u1ea3n vay nh\u1eb1m tr\u00e1nh ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 quy \u0111\u1ecbnh chung v\u1ec1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c 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 kh\u00e1c.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN c\u0169ng thu\u1ed9c ph\u1ea1m vi xem x\u00e9t khi ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, gi\u00fap vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7 h\u01a1n trong th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn doanh nghi\u1ec7p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bao g\u1ed3m doanh nghi\u1ec7p v\u00e0 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u1eafc ph\u1ee5c kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd, t\u0103ng hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u00f3 c\u1ea5u tr\u00fac \u0111a c\u1ea5p ho\u1eb7c nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/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 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng \u0111\u00e3 b\u1ed5 sung v\u00e0 l\u00e0m r\u00f5 nhi\u1ec1u ti\u00eau ch\u00ed quan tr\u1ecdng. \u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c chuy\u1ec3n t\u1eeb ti\u00eau ch\u00ed &#8220;kho\u1ea3n vay&#8221; sang &#8220;t\u1ed5ng d\u01b0 n\u1ee3 vay&#8221; khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf sang chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, qua \u0111\u00f3 t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_ve_trach_nhiem_cua_Ngan_hang_Nha_nuoc_va_thay_the_mau_bieu_Phu_luc_I\"><\/span><b>Thay \u0111\u1ed5i v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 thay th\u1ebf m\u1eabu bi\u1ec3u Ph\u1ee5 l\u1ee5c I<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c l\u00e0m r\u00f5 c\u00e1c b\u00ean li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi ti\u1ebfn h\u00e0nh 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 c\u1ee5 th\u1ec3 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam trong ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd thu\u1ebf. Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u v\u1ec1 c\u00e1c kho\u1ea3n vay n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong vi\u1ec7c ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 x\u00e1c minh t\u00ednh l\u00e0nh m\u1ea1nh c\u1ee7a c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh xuy\u00ean bi\u00ean gi\u1edbi theo \u0111\u00fang quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP quy \u0111\u1ecbnh thay th\u1ebf to\u00e0n b\u1ed9 Ph\u1ee5 l\u1ee5c I \u2013 Th\u00f4ng tin v\u1ec1 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 s\u1ed1 132\/2020\/N\u0110-CP b\u1eb1ng Ph\u1ee5 l\u1ee5c I m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Vi\u1ec7c c\u1ea3i c\u00e1ch m\u1eabu bi\u1ec3u k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 gi\u00fap chu\u1ea9n h\u00f3a lu\u1ed3ng th\u00f4ng tin, t\u1ed1i gi\u1ea3n h\u00f3a c\u00e1c ch\u1ec9 ti\u00eau th\u1eeba v\u00e0 t\u00edch h\u1ee3p c\u00e1c n\u1ed9i dung k\u00ea khai ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i m\u1edbi, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng, vi\u1ec7c tham kh\u1ea3o <\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n v\u00e0 c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chuyen_tiep_chi_phi_lai_vay_theo_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay theo giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4264\" aria-describedby=\"caption-attachment-4264\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4264\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20.jpg\" alt=\"Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/11\/Quy-dinh-chuyen-tiep-chi-phi-lai-vay-giao-dich-lien-ket-Nghi-dinh-20-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4264\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p ch\u00ednh l\u00e0 c\u01a1 ch\u1ebf x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA) t\u00edch l\u0169y t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 thi\u1ebft l\u1eadp m\u1ed9t h\u00e0nh lang chuy\u1ec3n ti\u1ebfp v\u00f4 c\u00f9ng chi ti\u1ebft v\u00e0 c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ap_dung_quy_dinh_chuyen_tiep\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u00e1p d\u1ee5ng \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf TNDN c\u00e1c n\u0103m t\u1eeb 2020 &#8211; 2023, doanh nghi\u1ec7p \u0111i vay \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n 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 \u0111i vay ch\u1ec9 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 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 \u0111i vay v\u1edbi b\u00ean cho vay ho\u1eb7c b\u1ea3o l\u00e3nh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.1 v\u00e0 \u0111i\u1ec3m d.2 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 1 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;\">C\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 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;\">C\u00f3 ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a 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;\">K\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024, vi\u1ec7c x\u1eed l\u00fd ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo t\u00ednh \u0111\u1ebfn cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2023 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 t\u00e1c \u0111\u1ed9ng b\u1edfi quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n theo hai h\u01b0\u1edbng ph\u00e2n lo\u1ea1i 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;\"> C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u01b0\u1edbng x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i k\u1ef3 thu\u1ebf 2023<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 kh\u00f4ng ph\u00e1t sinh 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.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u v\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo cho th\u1eddi gian c\u00f2n l\u1ea1i (kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh 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.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n b\u00ecnh th\u01b0\u1eddng (b\u00f9 tr\u1eeb v\u1edbi ng\u01b0\u1ee1ng 30% EBITDA c\u1ee7a n\u0103m chuy\u1ec3n ti\u1ebfp).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n chi ph\u00ed l\u00e3i vay c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p trong giai \u0111o\u1ea1n tr\u01b0\u1edbc. \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p hi\u1ec7n t\u1ea1i kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n li\u00ean k\u1ebft, c\u01a1 ch\u1ebf ph\u00e2n b\u1ed5 \u0111\u1ec1u cho th\u1eddi gian c\u00f2n l\u1ea1i l\u00e0 m\u1ed9t l\u1ed1i tho\u00e1t v\u00f4 c\u00f9ng thu\u1eadn l\u1ee3i \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 gi\u1ea3m thi\u1ec3u s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch ch\u00ednh \u0111\u00e1ng.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-ebitda-theo-nghi-dinh-132\/\">C\u00e1ch t\u00ednh EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_giao_dich_lien_ket_Nghi_dinh_20\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\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=\"Giao_dich_lien_ket_Nghi_dinh_20_sua_doi_bo_sung_nhung_noi_dung_quan_trong_nao\"><\/span>Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng n\u1ed9i dung quan tr\u1ecdng n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eadp trung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c chuy\u1ec3n t\u1eeb ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean kho\u1ea3n vay sang t\u1ed5ng d\u01b0 n\u1ee3 vay, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c b\u00ean.                    <\/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=\"Viec_chuyen_tu_khoan_vay_sang_tong_du_no_anh_huong_nhu_the_nao_den_doanh_nghiep\"><\/span>Vi\u1ec7c chuy\u1ec3n t\u1eeb kho\u1ea3n vay sang t\u1ed5ng d\u01b0 n\u1ee3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy \u0111\u1ecbnh m\u1edbi gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ed1i quan h\u1ec7 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean. Thay v\u00ec ch\u1ec9 xem x\u00e9t t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u00e1nh gi\u00e1 t\u1ed5ng d\u01b0 n\u1ee3 vay th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng chia nh\u1ecf c\u00e1c kho\u1ea3n vay \u0111\u1ec3 tr\u00e1nh ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.                    <\/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_vay_von_tu_ngan_hang_co_bi_coi_la_phat_sinh_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh ho\u1eb7c b\u1ea3o \u0111\u1ea3m b\u1edfi m\u1ed9t b\u00ean li\u00ean k\u1ebft v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay ho\u1eb7c t\u1ed5ng d\u01b0 n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ch\u1ee7 th\u1ec3 cho vay.                    <\/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=\"Chi_phi_lai_vay_khong_duoc_tru_phat_sinh_truoc_nam_2024_duoc_xu_ly_nhu_the_nao_sau_khi_Nghi_dinh_20_co_hieu_luc\"><\/span>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc n\u0103m 2024 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o sau khi Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 hi\u1ec7u l\u1ef1c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed.                     <\/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\": \"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u1eefng n\u1ed9i dung quan tr\u1ecdng n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eadp trung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c chuy\u1ec3n t\u1eeb ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 d\u1ef1a tr\u00ean kho\u1ea3n vay sang t\u1ed5ng d\u01b0 n\u1ee3 vay, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0o ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c b\u00ean.\"\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\": \"Vi\u1ec7c chuy\u1ec3n t\u1eeb kho\u1ea3n vay sang t\u1ed5ng d\u01b0 n\u1ee3 \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy \u0111\u1ecbnh m\u1edbi gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ed1i quan h\u1ec7 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean. Thay v\u00ec ch\u1ec9 xem x\u00e9t t\u1eebng kho\u1ea3n vay ri\u00eang l\u1ebb, c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u00e1nh gi\u00e1 t\u1ed5ng d\u01b0 n\u1ee3 vay th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng chia nh\u1ecf c\u00e1c kho\u1ea3n vay \u0111\u1ec3 tr\u00e1nh ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.\"\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 vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, kho\u1ea3n vay t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp kh\u00f4ng l\u00e0m ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n vay \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh ho\u1eb7c b\u1ea3o \u0111\u1ea3m b\u1edfi m\u1ed9t b\u00ean li\u00ean k\u1ebft v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 t\u1ef7 l\u1ec7 v\u1ed1n vay ho\u1eb7c t\u1ed5ng d\u01b0 n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. V\u00ec v\u1eady, c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o ch\u1ee7 th\u1ec3 cho vay.\"\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\": \"Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u00e1t sinh tr\u01b0\u1edbc n\u0103m 2024 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o sau khi Ngh\u1ecb \u0111\u1ecbnh 20 c\u00f3 hi\u1ec7u l\u1ef1c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed.\"\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;\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ho\u00e0n thi\u1ec7n quan tr\u1ecdng trong khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. M\u1eb7c d\u00f9 kh\u00f4ng thay \u0111\u1ed5i c\u0103n b\u1ea3n c\u00e1c nguy\u00ean t\u1eafc v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 l\u00e0m r\u00f5 h\u01a1n ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u1ea9y m\u1ea1nh thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu, c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9, ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai l\u00e0 y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft. Doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP m\u00e0 c\u00f2n c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro x\u1eed ph\u1ea1t, truy thu v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/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>Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch ki\u1ec3m so\u00e1t lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ee7 \u0111\u1ec1 tr\u1ecdng t\u00e2m, ph\u1ee9c t\u1ea1p v\u00e0 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro thanh tra nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 ho\u00e0n thi\u1ec7n h\u00e0nh lang ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi th\u00e1o g\u1ee1 tri\u1ec7t \u0111\u1ec3 c\u00e1c n\u00fat th\u1eaft th\u1ef1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4261,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2438","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\/2438","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=2438"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions"}],"predecessor-version":[{"id":4265,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2438\/revisions\/4265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4261"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}