{"id":2579,"date":"2025-12-05T02:38:00","date_gmt":"2025-12-05T09:38:00","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2579"},"modified":"2026-05-21T15:57:08","modified_gmt":"2026-05-21T08:57:08","slug":"phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 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 n\u1ed9i dung quan tr\u1ecdng 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;\"> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c thay th\u1ebf ho\u00e0n to\u00e0n Ph\u1ee5 l\u1ee5c I &#8211; Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, hay c\u00f2n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p g\u1ecdi ph\u1ed5 bi\u1ebfn l\u00e0 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, b\u1eb1ng m\u1eabu m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025 nh\u01b0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2024. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi \u0111\u1ec3 tr\u00e1nh sai s\u00f3t, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1ch k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/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\/phu-luc-giao-dich-lien-ket\/#Ky_tinh_thue_tren_phu_luc_giao_dich_lien_ket\" >K\u1ef3 t\u00ednh thu\u1ebf tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Thong_tin_chung_cua_nguoi_nop_thue_trong_phu_luc_giao_dich_lien_ket\" >Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/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\/phu-luc-giao-dich-lien-ket\/#Muc_I_Thong_tin_ve_cac_ben_lien_ket\" >M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Cot_2_Ten_day_du_cua_ben_lien_ket\" >C\u1ed9t (2): T\u00ean \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a b\u00ean li\u00ean k\u1ebft\u00a0<\/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\/phu-luc-giao-dich-lien-ket\/#Cot_3_Quoc_gia_hoac_vung_lanh_tho_cu_tru\" >C\u1ed9t (3): Qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Cot_4_Ma_so_thue\" >C\u1ed9t (4): M\u00e3 s\u1ed1 thu\u1ebf\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Cot_5_Hinh_thuc_quan_he_lien_ket\" >C\u1ed9t (5): H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Muc_II_Cac_truong_hop_duoc_mien_ke_khai_mien_lap_ho_so\" >M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/a><\/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\/phu-luc-giao-dich-lien-ket\/#Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c III: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/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\/phu-luc-giao-dich-lien-ket\/#Truong_hop_duoc_mien_lap_ho_so_theo_diem_a_hoac_c_khoan_2_Dieu_19\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0111i\u1ec3m a ho\u1eb7c c kho\u1ea3n 2 \u0110i\u1ec1u 19<\/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\/phu-luc-giao-dich-lien-ket\/#Phan_loai_giao_dich_trong_phu_luc_giao_dich_lien_ket\" >Ph\u00e2n lo\u1ea1i giao d\u1ecbch trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Phuong_phap_xac_dinh_gia_trong_phu_luc_giao_dich_lien_ket\" >Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\" >M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Truong_hop_doanh_nghiep_ky_thoa_thuan_APA\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd th\u1ecfa thu\u1eadn APA\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Luu_y_quan_trong_khi_lap_phu_luc_giao_dich_lien_ket\" >L\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/a><\/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\/phu-luc-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_phu_luc_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u1ee5 l\u1ee5c 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Khi_nao_doanh_nghiep_phai_nop_phu_luc_giao_dich_lien_ket\" >Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Su_dung_mau_phu_luc_giao_dich_lien_ket_nao_tu_nam_2025\" >S\u1eed d\u1ee5ng m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o t\u1eeb n\u0103m 2025?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Nop_thieu_phu_luc_giao_dich_lien_ket_co_bi_phat_khong\" >N\u1ed9p thi\u1ebfu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Doanh_nghiep_co_giao_dich_vay_von_noi_bo_co_phai_ke_khai_khong\" >Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/#Co_the_nop_bo_sung_phu_luc_giao_dich_lien_ket_sau_quyet_toan_thue_khong\" >C\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft sau quy\u1ebft to\u00e1n thu\u1ebf 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-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=\"Ky_tinh_thue_tren_phu_luc_giao_dich_lien_ket\"><\/span><b>K\u1ef3 t\u00ednh thu\u1ebf tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3972\" aria-describedby=\"caption-attachment-3972\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3972\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ky-tinh-thue-tren-phu-luc-giao-dich-lien-ket.jpg\" alt=\"K\u1ef3 t\u00ednh thu\u1ebf tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ky-tinh-thue-tren-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ky-tinh-thue-tren-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ky-tinh-thue-tren-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ky-tinh-thue-tren-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Ky-tinh-thue-tren-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3972\" class=\"wp-caption-text\">K\u1ef3 t\u00ednh thu\u1ebf tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y, doanh nghi\u1ec7p ghi \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean nh\u01b0ng r\u1ea5t quan tr\u1ecdng trong to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, b\u1edfi sai k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch to\u00e0n b\u1ed9 d\u1eef li\u1ec7u k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_chung_cua_nguoi_nop_thue_trong_phu_luc_giao_dich_lien_ket\"><\/span><b>Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn ch\u1ec9 ti\u00eau [10], doanh nghi\u1ec7p k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0nh ngh\u1ec1 kinh doanh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c d\u1eef li\u1ec7u t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 khai t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc quan tr\u1ecdng l\u00e0 th\u00f4ng tin tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u1ed3ng nh\u1ea5t tuy\u1ec7t \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh nghi v\u1ea5n t\u1eeb c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_I_Thong_tin_ve_cac_ben_lien_ket\"><\/span><b>M\u1ee5c I: Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3971\" aria-describedby=\"caption-attachment-3971\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3971\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-chung-cua-nguoi-nop-thue-trong-phu-luc-giao-dich-lien-ket-.jpg\" alt=\"Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-chung-cua-nguoi-nop-thue-trong-phu-luc-giao-dich-lien-ket-.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-chung-cua-nguoi-nop-thue-trong-phu-luc-giao-dich-lien-ket--300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-chung-cua-nguoi-nop-thue-trong-phu-luc-giao-dich-lien-ket--1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-chung-cua-nguoi-nop-thue-trong-phu-luc-giao-dich-lien-ket--768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Thong-tin-chung-cua-nguoi-nop-thue-trong-phu-luc-giao-dich-lien-ket--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3971\" class=\"wp-caption-text\">Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, n\u01a1i doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_2_Ten_day_du_cua_ben_lien_ket\"><\/span><b>C\u1ed9t (2): T\u00ean \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a b\u00ean li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ghi ch\u00ednh x\u00e1c t\u00ean c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam: Ghi theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam: Ghi theo CCCD ho\u1eb7c h\u1ed9 chi\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i: Ghi theo gi\u1ea5y ph\u00e9p kinh doanh, h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai sai t\u00ean trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_3_Quoc_gia_hoac_vung_lanh_tho_cu_tru\"><\/span><b>C\u1ed9t (3): Qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ghi r\u00f5 qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_4_Ma_so_thue\"><\/span><b>C\u1ed9t (4): M\u00e3 s\u1ed1 thu\u1ebf\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi k\u00ea khai c\u1ed9t (4) trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o th\u00f4ng tin ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu r\u00f5 r\u00e0ng v\u1edbi h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft. T\u00f9y theo \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc hay n\u01b0\u1edbc ngo\u00e0i, c\u00e1ch ghi m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam: K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u01b0\u1edbc ngo\u00e0i: Ghi m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 \u0111\u1ecbnh danh thu\u1ebf; n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_5_Hinh_thuc_quan_he_lien_ket\"><\/span><b>C\u1ed9t (5): H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 ph\u1ea7n s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00ecnh th\u1ee9c li\u00ean k\u1ebft ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t b\u00ean thu\u1ed9c nhi\u1ec1u h\u00ecnh th\u1ee9c li\u00ean k\u1ebft kh\u00e1c nhau th\u00ec tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh d\u1ea5u \u0111\u1ea7y \u0111\u1ee7 t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_II_Cac_truong_hop_duoc_mien_ke_khai_mien_lap_ho_so\"><\/span><b>M\u1ee5c II: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3970\" aria-describedby=\"caption-attachment-3970\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3970\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-duoc-mien-lap-ho-so-nhung-van-ke-khai-trong-phu-luc-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn k\u00ea khai trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-duoc-mien-lap-ho-so-nhung-van-ke-khai-trong-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-duoc-mien-lap-ho-so-nhung-van-ke-khai-trong-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-duoc-mien-lap-ho-so-nhung-van-ke-khai-trong-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-duoc-mien-lap-ho-so-nhung-van-ke-khai-trong-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-truong-hop-duoc-mien-lap-ho-so-nhung-van-ke-khai-trong-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3970\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn k\u00ea khai trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra ch\u00ednh x\u00e1c m\u00ecnh thu\u1ed9c di\u1ec7n n\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c di\u1ec7n mi\u1ec5n, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n \u0111\u00e1nh d\u1ea5u \u201cx\u201d t\u1ea1i c\u1ed9t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo kho\u1ea3n 1 \u0110i\u1ec1u 19, th\u00ec ch\u1ec9 c\u1ea7n \u0111\u00e1nh d\u1ea5u t\u1ea1i M\u1ee5c II v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai ti\u1ebfp M\u1ee5c III v\u00e0 M\u1ee5c IV c\u1ee7a ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 \u00e1p l\u1ef1c tu\u00e2n th\u1ee7 cho nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft quy m\u00f4 nh\u1ecf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_III_Thong_tin_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c III: Th\u00f4ng tin x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n ph\u1ee9c t\u1ea1p nh\u1ea5t trong to\u00e0n b\u1ed9 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea3n \u00e1nh c\u00e1ch doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_lap_ho_so_theo_diem_a_hoac_c_khoan_2_Dieu_19\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0111i\u1ec3m a ho\u1eb7c c kho\u1ea3n 2 \u0110i\u1ec1u 19<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/mien-lap-ho-so-giao-dich-lien-ket\/\">mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, sau \u0111\u00f3 doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai c\u00e1c c\u1ed9t:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (7)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t (12)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u1ed9t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu thu\u1ed9c di\u1ec7n mi\u1ec5n theo \u0111i\u1ec3m a, t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb = C\u1ed9t (3) + C\u1ed9t (7)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh \u0111\u00fang gi\u00e1 tr\u1ecb n\u00e0y quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.\u00a0<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_giao_dich_trong_phu_luc_giao_dich_lien_ket\"><\/span><b>Ph\u00e2n lo\u1ea1i giao d\u1ecbch trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai giao d\u1ecbch theo t\u1eebng nh\u00f3m ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i ch\u1ec9 ti\u00eau trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i ph\u1ea3n \u00e1nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng v\u00ec \u0111\u00e2y l\u00e0 n\u1ed9i dung th\u01b0\u1eddng b\u1ecb thanh tra s\u00e2u nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_gia_trong_phu_luc_giao_dich_lien_ket\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t (6) v\u00e0 c\u1ed9t (10), doanh nghi\u1ec7p ph\u1ea3i ghi k\u00fd hi\u1ec7u ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p 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;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp).<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i g\u1ed9p tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n (ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n khi doanh nghi\u1ec7p b\u1ecb thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_IV_Ket_qua_san_xuat_kinh_doanh_sau_khi_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>M\u1ee5c IV: K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3969\" aria-describedby=\"caption-attachment-3969\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3969\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/et-qua-san-xuat-kinh-doanh-sau-khi-xac-dinh-gia-giao-dich-lien-ket-trong-phu-luc-giao-dich-lien-ket.jpg\" alt=\"K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/et-qua-san-xuat-kinh-doanh-sau-khi-xac-dinh-gia-giao-dich-lien-ket-trong-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/et-qua-san-xuat-kinh-doanh-sau-khi-xac-dinh-gia-giao-dich-lien-ket-trong-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/et-qua-san-xuat-kinh-doanh-sau-khi-xac-dinh-gia-giao-dich-lien-ket-trong-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/et-qua-san-xuat-kinh-doanh-sau-khi-xac-dinh-gia-giao-dich-lien-ket-trong-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/12\/et-qua-san-xuat-kinh-doanh-sau-khi-xac-dinh-gia-giao-dich-lien-ket-trong-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3969\" class=\"wp-caption-text\">K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh sau khi x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\u00a0trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c n\u00e0y ph\u1ea3n \u00e1nh t\u00e1c \u0111\u1ed9ng c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh sau \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn g\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 v\u1ec1 t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay = (Chi ph\u00ed l\u00e3i vay &#8211; L\u00e3i ti\u1ec1n g\u1eedi) \/ EBITDA \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n ho\u1eb7c ph\u00e1t sinh chi ph\u00ed l\u00e3i vay l\u1edbn.\u00a0<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o: <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cong-thuc-tinh-lai-vay\/\">C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_ky_thoa_thuan_APA\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd th\u1ecfa thu\u1eadn APA<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA), c\u1ea7n \u0111\u00e1nh d\u1ea5u \u201cC\u00f3\u201d t\u1ea1i m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">APA c\u00f3 th\u1ec3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA \u0111\u01a1n ph\u01b0\u01a1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA song ph\u01b0\u01a1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA \u0111a ph\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai ri\u00eang ph\u1ea7n giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi APA trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u1edbi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ph\u00ea duy\u1ec7t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_khi_lap_phu_luc_giao_dich_lien_ket\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu m\u1edbi 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;\">Ki\u1ec3m tra ch\u00ednh x\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n k\u00ea khai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u1ea7y \u0111\u1ee7 b\u00ean li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, n\u00ean c\u00e2n nh\u1eafc tham v\u1ea5n <\/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 c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 ph\u1ee5 l\u1ee5c v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh, c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phu_luc_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_phai_nop_phu_luc_giao_dich_lien_ket\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 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 v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. H\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m.                    <\/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=\"Su_dung_mau_phu_luc_giao_dich_lien_ket_nao_tu_nam_2025\"><\/span>S\u1eed d\u1ee5ng m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o t\u1eeb n\u0103m 2025?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. M\u1eabu n\u00e0y thay th\u1ebf ho\u00e0n to\u00e0n Ph\u1ee5 l\u1ee5c I c\u0169 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 27\/03\/2025.                     <\/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=\"Nop_thieu_phu_luc_giao_dich_lien_ket_co_bi_phat_khong\"><\/span>N\u1ed9p thi\u1ebfu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p, n\u1ed9p thi\u1ebfu ho\u1eb7c k\u00ea khai sai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1eadm ch\u00ed \u1ea5n \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.                     <\/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_co_giao_dich_vay_von_noi_bo_co_phai_ke_khai_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. C\u00e1c kho\u1ea3n vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft nh\u01b0 c\u00f4ng ty m\u1eb9 - c\u00f4ng ty con, c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft. V\u00ec v\u1eady, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb.                    <\/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=\"Co_the_nop_bo_sung_phu_luc_giao_dich_lien_ket_sau_quyet_toan_thue_khong\"><\/span>C\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft sau quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t s\u1ebd gi\u00fap gi\u1ea3m r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t, truy thu ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 l\u00e0 c\u1ed1 t\u00ecnh k\u00ea khai thi\u1ebfu th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.                     <\/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\": \"Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 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 v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. H\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u1eb1ng n\u0103m.\"\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\": \"S\u1eed d\u1ee5ng m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft n\u00e0o t\u1eeb n\u0103m 2025?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. M\u1eabu n\u00e0y thay th\u1ebf ho\u00e0n to\u00e0n Ph\u1ee5 l\u1ee5c I c\u0169 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 27\/03\/2025.\"\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\": \"N\u1ed9p thi\u1ebfu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p, n\u1ed9p thi\u1ebfu ho\u1eb7c k\u00ea khai sai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, truy thu thu\u1ebf, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1eadm ch\u00ed \u1ea5n \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.\"\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 c\u00f3 giao d\u1ecbch vay v\u1ed1n n\u1ed9i b\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. C\u00e1c kho\u1ea3n vay v\u1ed1n gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft nh\u01b0 c\u00f4ng ty m\u1eb9 - c\u00f4ng ty con, c\u00f4ng ty c\u00f9ng t\u1eadp \u0111o\u00e0n ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft. V\u00ec v\u1eady, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 tr\u00ean ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u00e0 gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb.\"\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\": \"C\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft sau quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN. Tuy nhi\u00ean, vi\u1ec7c n\u1ed9p b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t s\u1ebd gi\u00fap gi\u1ea3m r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t, truy thu ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 l\u00e0 c\u1ed1 t\u00ecnh k\u00ea khai thi\u1ebfu th\u00f4ng tin 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    ]\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;\">Vi\u1ec7c k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch l\u1eadp h\u1ed3 s\u01a1, \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1eabu ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2024. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngay t\u1eeb \u0111\u1ea7u \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb thanh tra, truy thu v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><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> \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<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, 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>Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung quan tr\u1ecdng 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 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 vi\u1ec7c thay th\u1ebf ho\u00e0n to\u00e0n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2579","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\/2579","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=2579"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2579\/revisions"}],"predecessor-version":[{"id":4136,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2579\/revisions\/4136"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3968"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}