{"id":2880,"date":"2026-01-28T19:42:20","date_gmt":"2026-01-29T02:42:20","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2880"},"modified":"2026-01-28T19:42:20","modified_gmt":"2026-01-29T02:42:20","slug":"sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/","title":{"rendered":"Important amendments regarding related parties under Decree 20\/2025\/ND-CP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0 n\u1ed9i dung then ch\u1ed1t m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026. V\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc l\u1edbn t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft trong c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 ti\u00eau ch\u00ed \u201ct\u1ed5ng d\u01b0 n\u1ee3\u201d, m\u1edf r\u1ed9ng quy\u1ec1n x\u1eed l\u00fd h\u1ed3i t\u1ed1 chi ph\u00ed l\u00e3i vay v\u00e0 si\u1ebft ch\u1eb7t minh b\u1ea1ch \u0111\u1ed1i v\u1edbi c\u00e1c c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9. Hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro b\u1ecb kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA, m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i thu\u1ebf h\u1ee3p ph\u00e1p trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd.<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Su_chuyen_dich_tu_Nghi_dinh_1322020ND-CP_den_Nghi_dinh_202025ND-CP\" >S\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#03_Sua_doi_trong_yeu_ve_tieu_chi_xac_dinh_cac_ben_co_quan_he_lien_ket\" >03 S\u1eeda \u0111\u1ed5i tr\u1ecdng y\u1ebfu v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Chuan_hoa_tieu_chi_%E2%80%9CTong_du_no%E2%80%9D_Sua_doi_Diem_d\" >Chu\u1ea9n h\u00f3a ti\u00eau ch\u00ed &#8220;T\u1ed5ng d\u01b0 n\u1ee3&#8221; (S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m d)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#%E2%80%9CCu_hich%E2%80%9D_loai_tru_quan_he_lien_ket_voi_To_chuc_tin_dung\" >&#8220;C\u00fa h\u00edch&#8221; lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Cap_nhat_quan_he_lien_ket_theo_Luat_Cac_to_chuc_tin_dung_2024_Sua_doi_Diem_m\" >C\u1eadp nh\u1eadt quan h\u1ec7 li\u00ean k\u1ebft theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 (S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m m)<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Tac_dong_den_quan_ly_thue_va_xu_ly_chi_phi_lai_vay_chuyen_tiep\" >T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Quyen_loi_ve_hoi_to_chi_phi\" >Quy\u1ec1n l\u1ee3i v\u1ec1 h\u1ed3i t\u1ed1 chi ph\u00ed<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Thay_doi_mau_bieu_ke_khai_nam_2026\" >Thay \u0111\u1ed5i m\u1eabu bi\u1ec3u k\u00ea khai n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Cong_thuc_EBITDA_va_cach_tinh_toan_tran_lai_vay_nam_2026\" >C\u00f4ng th\u1ee9c EBITDA v\u00e0 c\u00e1ch t\u00ednh to\u00e1n tr\u1ea7n l\u00e3i vay n\u0103m 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Ho_so_quoc_gia_Local_File\" >H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Ho_so_tap_doan_toan_cau_Master_File\" >H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File)<\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/a><\/li><\/ul><\/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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Cac_sai_sot_thuong_gap_va_rui_ro_truy_thu_thue\" >C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 r\u1ee7i ro truy thu thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-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><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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_202025ND-CP_bo_sung_sua_doi_quan_trong_ve_cac_ben_co_quan_he_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP b\u1ed5 sung, s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Lam_sao_de_biet_doanh_nghiep_duoc_huong_loi_tu_cac_sua_doi_quan_trong_ve_cac_ben_co_quan_he_lien_ket\" >L\u00e0m sao \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket\/#Cac_sua_doi_quan_trong_ve_cac_ben_co_quan_he_lien_ket_co_ap_dung_cho_vay_ca_nhan_khong\" >C\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u00e1p d\u1ee5ng cho vay c\u00e1 nh\u00e2n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Su_chuyen_dich_tu_Nghi_dinh_1322020ND-CP_den_Nghi_dinh_202025ND-CP\"><\/span><b>S\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eebng l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn l\u1edbn, nh\u01b0ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5 c\u1ee7a n\u00f3 \u0111\u00e3 t\u1ea1o ra m\u1ed9t h\u1ec7 l\u1ee5y kh\u00f4ng mong mu\u1ed1n. Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t c\u00e2u h\u1ecfi li\u1ec7u c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 gi\u00fap h\u1ecd tho\u00e1t kh\u1ecfi di\u1ec7n &#8220;quan h\u1ec7 li\u00ean k\u1ebft&#8221; khi ch\u1ec9 vay v\u1ed1n ng\u00e2n h\u00e0ng? Th\u1ef1c t\u1ebf, c\u00e1c doanh nghi\u1ec7p thu\u1ea7n t\u00fay vay v\u1ed1n ng\u00e2n h\u00e0ng \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh tr\u01b0\u1edbc \u0111\u00e2y l\u1ea1i b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n &#8220;c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft&#8221; m\u1ed9t c\u00e1ch th\u1ee5 \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi tr\u1edf th\u00e0nh b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u0169, t\u1ed5ng chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA. Trong giai \u0111o\u1ea1n l\u00e3i su\u1ea5t bi\u1ebfn \u0111\u1ed9ng, s\u1ef1 thi\u1ebfu v\u1eafng c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ch\u00ednh l\u00e0 l\u1eddi gi\u1ea3i mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c, c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"03_Sua_doi_trong_yeu_ve_tieu_chi_xac_dinh_cac_ben_co_quan_he_lien_ket\"><\/span><b>03 S\u1eeda \u0111\u1ed5i tr\u1ecdng y\u1ebfu v\u1ec1 ti\u00eau ch\u00ed 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><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1eadp trung s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1edbi 3 thay \u0111\u1ed5i mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_hoa_tieu_chi_%E2%80%9CTong_du_no%E2%80%9D_Sua_doi_Diem_d\"><\/span><b>Chu\u1ea9n h\u00f3a ti\u00eau ch\u00ed &#8220;T\u1ed5ng d\u01b0 n\u1ee3&#8221; (S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m d)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i \u0111\u1ea7u ti\u00ean trong danh s\u00e1ch c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1eb1m \u1edf s\u1ef1 minh b\u1ea1ch h\u00f3a thu\u1eadt ng\u1eef. Tr\u01b0\u1edbc \u0111\u00e2y, &#8220;t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3&#8221; th\u01b0\u1eddng g\u00e2y tranh c\u00e3i. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00e3 th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u.<\/span><\/p>\n<p><b>Quy \u0111\u1ecbnh m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Hai doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi m\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00c0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c tr\u1ea1ng th\u00e1i li\u00ean k\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 v\u1ec1 s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft: Doanh nghi\u1ec7p A c\u00f3 v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu l\u00e0 100 t\u1ef7. T\u1ed5ng d\u01b0 n\u1ee3 trung &#8211; d\u00e0i h\u1ea1n l\u00e0 150 t\u1ef7. N\u1ebfu doanh nghi\u1ec7p B cho vay 60 t\u1ef7, theo ti\u00eau ch\u00ed s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi, A v\u00e0 B ch\u01b0a c\u1ea5u th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n tr\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E2%80%9CCu_hich%E2%80%9D_loai_tru_quan_he_lien_ket_voi_To_chuc_tin_dung\"><\/span><b>&#8220;C\u00fa h\u00edch&#8221; lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ch\u00ednh l\u00e0 vi\u1ec7c lo\u1ea1i tr\u1eeb ng\u00e2n h\u00e0ng. Quy \u0111\u1ecbnh m\u1edbi n\u00eau r\u00f5: C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft n\u1ebfu h\u1ecd ch\u1ec9 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 cho vay th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i sao \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00f3ng chi ph\u00ed: Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n lo b\u1ecb kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA khi ch\u1ec9 vay ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch h\u00f3a: C\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft gi\u00fap t\u00e1ch bi\u1ec7t quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u00e0 quan h\u1ec7 ki\u1ec3m so\u00e1t v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y \u0111\u1ea7u t\u01b0: Nh\u1edd nh\u1eefng s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u00e1c ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 h\u1ea1 t\u1ea7ng s\u1ebd d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a kinh t\u1ebf: X\u00f3a b\u1ecf t\u00ecnh tr\u1ea1ng &#8220;li\u00ean k\u1ebft c\u01b0\u1ee1ng \u00e9p&#8221; gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_he_lien_ket_theo_Luat_Cac_to_chuc_tin_dung_2024_Sua_doi_Diem_m\"><\/span><b>C\u1eadp nh\u1eadt quan h\u1ec7 li\u00ean k\u1ebft theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 (S\u1eeda \u0111\u1ed5i \u0110i\u1ec3m m)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft kh\u00e1c l\u00e0 vi\u1ec7c b\u1ed5 sung \u0110i\u1ec3m m. Quy \u0111\u1ecbnh n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u00f9 n\u1edbi l\u1ecfng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1eabn ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd khu v\u1ef1c t\u00e0i ch\u00ednh &#8211; ng\u00e2n h\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch \u0111i\u1ec1u chuy\u1ec3n v\u1ed1n n\u1ed9i b\u1ed9 trong h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng m\u1eb9 &#8211; con.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tac_dong_den_quan_ly_thue_va_xu_ly_chi_phi_lai_vay_chuyen_tiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2882\" aria-describedby=\"caption-attachment-2882\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2882\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2025_ND-CP-va-xu-ly-chi-phi-lai-vay-chuyen-tiep.jpg\" alt=\"S\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2025_ND-CP-va-xu-ly-chi-phi-lai-vay-chuyen-tiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2025_ND-CP-va-xu-ly-chi-phi-lai-vay-chuyen-tiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2025_ND-CP-va-xu-ly-chi-phi-lai-vay-chuyen-tiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2025_ND-CP-va-xu-ly-chi-phi-lai-vay-chuyen-tiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/Sua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-theo-Nghi-dinh-20_2025_ND-CP-va-xu-ly-chi-phi-lai-vay-chuyen-tiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2882\" class=\"wp-caption-text\">S\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay chuy\u1ec3n ti\u1ebfp<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft, m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi ph\u00ed l\u00e3i vay v\u00e0 quy\u1ec1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi ph\u00ed chuy\u1ec3n ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc. \u0110\u1ec3 hi\u1ec3u r\u00f5 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t t\u1eebng n\u1ed9i dung c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quyen_loi_ve_hoi_to_chi_phi\"><\/span><b>Quy\u1ec1n l\u1ee3i v\u1ec1 h\u1ed3i t\u1ed1 chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP cho ph\u00e9p \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i n\u00e0y m\u1ed9t c\u00e1ch h\u1ed3i t\u1ed1.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p: N\u1ebfu trong c\u00e1c n\u0103m 2020-2024, doanh nghi\u1ec7p t\u1eebng b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay do quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng, nay theo quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng c\u00f2n l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n l\u1ee3i: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung. Ph\u1ea7n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf n\u1ed9p c\u1ee7a c\u00e1c n\u0103m t\u1eeb 2025 tr\u1edf \u0111i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n b\u00f9 tr\u1eeb: Kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ph\u00e1t sinh chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_mau_bieu_ke_khai_nam_2026\"><\/span><b>Thay \u0111\u1ed5i m\u1eabu bi\u1ec3u k\u00ea khai n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. T\u1edd khai n\u00e0y y\u00eau c\u1ea7u chi ti\u1ebft h\u01a1n v\u1ec1 c\u1ea5u tr\u00fac n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 lo\u1ea1i h\u00ecnh b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 s\u00e0ng l\u1ecdc t\u1ef1 \u0111\u1ed9ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p vay v\u1ed1n ng\u00e2n h\u00e0ng thu\u1ea7n t\u00fay.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_EBITDA_va_cach_tinh_toan_tran_lai_vay_nam_2026\"><\/span><b>C\u00f4ng th\u1ee9c EBITDA v\u00e0 c\u00e1ch t\u00ednh to\u00e1n tr\u1ea7n l\u00e3i vay n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft d\u00e0nh cho ng\u00e2n h\u00e0ng, nh\u01b0ng v\u1edbi c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, tr\u1ea7n 30% EBITDA v\u1eabn hi\u1ec7n h\u1eefu. Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c EBITDA chu\u1ea9n thu\u1ebf:<\/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;\"><strong>EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh + Chi ph\u00ed l\u00e3i vay + Chi ph\u00ed kh\u1ea5u hao<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b><i>L\u01b0u \u00fd:<\/i><\/b> <span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay trong c\u00f4ng th\u1ee9c n\u00e0y l\u00e0 chi ph\u00ed l\u00e3i vay r\u00f2ng (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay). N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 t\u00ednh to\u00e1n sai l\u1ec7ch m\u1ee9c tr\u1ea7n n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p X c\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n: 10 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay tr\u1ea3 c\u00f4ng ty m\u1eb9: 5 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao: 3 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA = 10 + 5 + 3 = 18 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u00e3i vay t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb: 18 x 30% = 5.4 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: To\u00e0n b\u1ed9 5 t\u1ef7 l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb. N\u1ebfu l\u00e3i vay l\u00e0 7 t\u1ef7, th\u00ec 1.6 t\u1ef7 s\u1ebd b\u1ecb lo\u1ea1i v\u00e0 chuy\u1ec3n sang k\u1ef3 sau.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ea7n chi ph\u00ed l\u00e3i vay theo c\u00f4ng th\u1ee9c EBITDA m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. Trong th\u1ef1c t\u1ebf thanh tra thu\u1ebf, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf con s\u1ed1 30% EBITDA, m\u00e0 c\u00f2n xem x\u00e9t s\u00e2u h\u01a1n t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a to\u00e0n b\u1ed9 giao d\u1ecbch vay v\u1ed1n th\u00f4ng qua h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed l\u00e3i vay li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing) theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan Thu\u1ebf s\u1ebd t\u0103ng c\u01b0\u1eddng thanh tra d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1edbn (Big Data). Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 sau:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_quoc_gia_Local_File\"><\/span><b>H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (th\u01b0\u1eddng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn) v\u00e0 ph\u00e2n t\u00edch t\u00ednh \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_tap_doan_toan_cau_Master_File\"><\/span><b>H\u1ed3 s\u01a1 t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u1ea5u tr\u00fac s\u1edf h\u1eefu, chu\u1ed7i cung \u1ee9ng v\u00e0 n\u01a1i t\u1ea1o ra gi\u00e1 tr\u1ecb c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n tr\u00ean th\u1ebf gi\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t tr\u00ean 18.000 t\u1ef7 \u0111\u1ed3ng (kho\u1ea3ng 750 tri\u1ec7u Euro).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_sai_sot_thuong_gap_va_rui_ro_truy_thu_thue\"><\/span><b>C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 r\u1ee7i ro truy thu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2883\" aria-describedby=\"caption-attachment-2883\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2883\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/ua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-va-cac-rui-ro-truy-thu-thue-doanh-nghiep.jpg\" alt=\"S\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c r\u1ee7i ro truy thu thu\u1ebf doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/ua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-va-cac-rui-ro-truy-thu-thue-doanh-nghiep.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/ua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-va-cac-rui-ro-truy-thu-thue-doanh-nghiep-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/ua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-va-cac-rui-ro-truy-thu-thue-doanh-nghiep-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/ua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-va-cac-rui-ro-truy-thu-thue-doanh-nghiep-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/01\/ua-doi-quan-trong-ve-cac-ben-co-quan-he-lien-ket-va-cac-rui-ro-truy-thu-thue-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2883\" class=\"wp-caption-text\">S\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c r\u1ee7i ro truy thu thu\u1ebf doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c thi c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc l\u1ed7i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u sai v\u1ec1 &#8220;T\u1ed5ng d\u01b0 n\u1ee3&#8221;: Qu\u00ean r\u1eb1ng \u0111\u00e2y l\u00e0 m\u1ed9t s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 t\u00ednh tr\u00ean n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng sai \u0111\u1ed1i t\u01b0\u1ee3ng lo\u1ea1i tr\u1eeb: Nh\u1ea7m l\u1eabn gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c cho vay kh\u00f4ng chuy\u00ean nghi\u1ec7p khi v\u1eadn d\u1ee5ng c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t Ph\u1ee5 l\u1ee5c I: D\u00f9 c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng b\u00ean li\u00ean k\u1ebft, nh\u01b0ng ngh\u0129a v\u1ee5 k\u00ea khai v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">S\u1ef1 thi\u1ebfu s\u00f3t trong vi\u1ec7c c\u1eadp nh\u1eadt c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn.<\/span><\/p>\n<p><strong><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><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>\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><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; 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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_202025ND-CP_bo_sung_sua_doi_quan_trong_ve_cac_ben_co_quan_he_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP b\u1ed5 sung, s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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=\"Lam_sao_de_biet_doanh_nghiep_duoc_huong_loi_tu_cac_sua_doi_quan_trong_ve_cac_ben_co_quan_he_lien_ket\"><\/span>L\u00e0m sao \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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\tH\u00e3y ki\u1ec3m tra d\u01b0 n\u1ee3 ng\u00e2n h\u00e0ng. N\u1ebfu d\u01b0 n\u1ee3 n\u00e0y t\u1eebng khi\u1ebfn b\u1ea1n l\u00e0 b\u00ean li\u00ean k\u1ebft, c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft s\u1ebd gi\u00fap b\u1ea1n tho\u00e1t di\u1ec7n n\u00e0y.                     <\/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=\"Cac_sua_doi_quan_trong_ve_cac_ben_co_quan_he_lien_ket_co_ap_dung_cho_vay_ca_nhan_khong\"><\/span>C\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u00e1p d\u1ee5ng cho vay c\u00e1 nh\u00e2n 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\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ch\u1ee7 y\u1ebfu \u01b0u ti\u00ean t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Vay c\u00e1 nh\u00e2n v\u1eabn c\u1ea7n x\u00e9t theo ti\u00eau ch\u00ed 25% v\u1ed1n g\u00f3p v\u00e0 50% n\u1ee3 trung - d\u00e0i h\u1ea1n.                    <\/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\": \"L\u00e0m sao \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb c\u00e1c s\u1eeda \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 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\": \"H\u00e3y ki\u1ec3m tra d\u01b0 n\u1ee3 ng\u00e2n h\u00e0ng. 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V\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc l\u1edbn t\u1ed3n t\u1ea1i nhi\u1ec1u n\u0103m v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2881,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2880","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\/2880","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=2880"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2880\/revisions"}],"predecessor-version":[{"id":2884,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2880\/revisions\/2884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2881"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}