{"id":2930,"date":"2026-02-08T20:57:13","date_gmt":"2026-02-09T03:57:13","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2930"},"modified":"2026-02-09T18:21:56","modified_gmt":"2026-02-10T01:21:56","slug":"dieu-kien-lap-bao-cao-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/","title":{"rendered":"Requirements for preparing the Related Party Transaction Report"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam b\u1eaft \u0111\u1ea7u b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n cao \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m t\u00e0i ch\u00ednh 2025. M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y l\u00fang t\u00fang nh\u1ea5t cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u00ednh l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111i\u1ec1u ki\u1ec7n l\u1eadp b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t l\u1edbn. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c ng\u01b0\u1ee1ng doanh thu v\u00e0 l\u1ed9 tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 t\u1ed1i \u01b0u nh\u1ea5t cho \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/15nBdDsGba5QOj4S279NlcCeFqwcZi-cU\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Cac_truong_hop_du_dieu_kien_lap_Bao_cao_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Dieu_kien_ve_moi_quan_he_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ed1i 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Dieu_kien_ve_nguong_doanh_thu_va_tong_gia_tri_giao_dich_lien_ket\" >\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Truong_hop_mien_lap_Ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Thoi_diem_%E2%80%9Cvang%E2%80%9D_chuan_bi_Bao_cao_giao_dich_lien_ket_nam_2025\" >Th\u1eddi \u0111i\u1ec3m &#8220;v\u00e0ng&#8221; chu\u1ea9n b\u1ecb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Tai_sao_sau_ngay_31032026_moi_bat_dau_lam_Bao_cao\" >T\u1ea1i sao sau ng\u00e0y 31\/03\/2026 m\u1edbi b\u1eaft \u0111\u1ea7u l\u00e0m B\u00e1o c\u00e1o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Nhung_tieu_chi_de_lua_chon_cong_ty_so_sanh_phu_hop\" >Nh\u1eefng ti\u00eau ch\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u00f4ng ty so s\u00e1nh ph\u00f9 h\u1ee3p<\/a><\/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\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Vi_sao_nhieu_doanh_nghiep_FDI_bi_truy_thu_thue_tu_Bao_cao_giao_dich_lien_ket\" >V\u00ec sao nhi\u1ec1u doanh nghi\u1ec7p FDI b\u1ecb truy thu thu\u1ebf t\u1eeb B\u00e1o c\u00e1o 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Luu_y_quan_trong_ve_To_khai_giao_dich_lien_ket_va_thoi_han_nop\" >L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/a><\/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\/dieu-kien-lap-bao-cao-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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-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><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\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_Bao_cao_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 B\u00e1o c\u00e1o 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_thi_co_phai_nop_To_khai_GDLK_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p T\u1edd khai GDLK kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Doanh_nghiep_nop_Phu_luc_GDLK_dung_han_nhung_chua_hoan_thien_Ho_so_xac_dinh_gia_co_rui_ro_khong\" >Doanh nghi\u1ec7p n\u1ed9p Ph\u1ee5 l\u1ee5c GDLK \u0111\u00fang h\u1ea1n nh\u01b0ng ch\u01b0a ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 r\u1ee7i ro kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Khi_nao_doanh_nghiep_phai_xuat_trinh_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 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-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dieu-kien-lap-bao-cao-giao-dich-lien-ket\/#Doanh_nghiep_lap_Bao_cao_giao_dich_lien_ket_muon_sau_31032026_co_vi_pham_khong\" >Doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft mu\u1ed9n sau 31\/03\/2026 c\u00f3 vi ph\u1ea1m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_du_dieu_kien_lap_Bao_cao_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2934\" aria-describedby=\"caption-attachment-2934\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2934\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-truong-hop-bat-buoc-phai-lap-Bao-cao-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-truong-hop-bat-buoc-phai-lap-Bao-cao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-truong-hop-bat-buoc-phai-lap-Bao-cao-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-truong-hop-bat-buoc-phai-lap-Bao-cao-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-truong-hop-bat-buoc-phai-lap-Bao-cao-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-truong-hop-bat-buoc-phai-lap-Bao-cao-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2934\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (th\u01b0\u1eddng g\u1ecdi l\u00e0 B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft) l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_moi_quan_he_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi x\u00e9t \u0111\u1ebfn doanh thu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c &#8220;quan h\u1ec7 li\u00ean k\u1ebft&#8221; hay kh\u00f4ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t c\u1ee7a b\u00ean kia v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean Ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p kia.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_nguong_doanh_thu_va_tong_gia_tri_giao_dich_lien_ket\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 (th\u1ef1c hi\u1ec7n v\u00e0o n\u0103m 2026), doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: T\u1ed5ng doanh thu l\u1edbn. N\u1ebfu doanh thu c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea1t tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2: Giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn. N\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft (bao g\u1ed3m mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, cho vay, m\u01b0\u1ee3n t\u00e0i s\u1ea3n, ph\u00ed b\u1ea3n quy\u1ec1n&#8230;) \u0111\u1ea1t tr\u00ean 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 c\u1ea7n doanh nghi\u1ec7p th\u1ecfa m\u1ed9t trong hai ng\u01b0\u1ee1ng tr\u00ean th\u00ec \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truong_hop_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng n\u1eb1m d\u01b0\u1edbi c\u00e1c ng\u01b0\u1ee1ng n\u00eau tr\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File v\u00e0 Master File). Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c 01 k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 n\u1ebfu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (EBIT\/Doanh thu) theo ng\u00e0nh: Ph\u00e2n ph\u1ed1i (t\u1eeb 5% tr\u1edf l\u00ean), S\u1ea3n xu\u1ea5t (t\u1eeb 10% tr\u1edf l\u00ean), Gia c\u00f4ng (t\u1eeb 15% tr\u1edf l\u00ean).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1ee7 quan v\u00ec thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, nh\u01b0ng l\u1ea1i g\u1eb7p kh\u00f3 kh\u0103n l\u1edbn khi b\u1ecb thanh tra thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7t ra c\u00e2u h\u1ecfi quan tr\u1ecdng h\u01a1n: \u0110\u00e2u l\u00e0 th\u1eddi \u0111i\u1ec3m \u201cv\u00e0ng\u201d \u0111\u1ec3 chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch ch\u1ee7 \u0111\u1ed9ng v\u00e0 an to\u00e0n?<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_%E2%80%9Cvang%E2%80%9D_chuan_bi_Bao_cao_giao_dich_lien_ket_nam_2025\"><\/span><b>Th\u1eddi \u0111i\u1ec3m &#8220;v\u00e0ng&#8221; chu\u1ea9n b\u1ecb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2933\" aria-describedby=\"caption-attachment-2933\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2933\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-diem-_vang_-chuan-bi-Bao-cao-giao-dich-lien-ket-nam-2026.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m v\u00e0ng chu\u1ea9n b\u1ecb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-diem-_vang_-chuan-bi-Bao-cao-giao-dich-lien-ket-nam-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-diem-_vang_-chuan-bi-Bao-cao-giao-dich-lien-ket-nam-2026-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-diem-_vang_-chuan-bi-Bao-cao-giao-dich-lien-ket-nam-2026-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-diem-_vang_-chuan-bi-Bao-cao-giao-dich-lien-ket-nam-2026-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-diem-_vang_-chuan-bi-Bao-cao-giao-dich-lien-ket-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2933\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m v\u00e0ng chu\u1ea9n b\u1ecb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ed1 g\u1eafng ho\u00e0n thi\u1ec7n B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc ng\u00e0y 31\/03\/2026 c\u00f9ng l\u00fac v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, quy tr\u00ecnh n\u00e0y th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u mu\u1ed9n h\u01a1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_sao_sau_ngay_31032026_moi_bat_dau_lam_Bao_cao\"><\/span><b>T\u1ea1i sao sau ng\u00e0y 31\/03\/2026 m\u1edbi b\u1eaft \u0111\u1ea7u l\u00e0m B\u00e1o c\u00e1o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u00fd do n\u1eb1m \u1edf k\u1ef9 thu\u1eadt Benchmarking (So s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn). \u0110\u1ec3 ch\u1ee9ng minh gi\u00e1 giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p l\u00e0 kh\u00e1ch quan (theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng), ch\u00fang ta c\u1ea7n so s\u00e1nh v\u1edbi \u00edt nh\u1ea5t 5 c\u00f4ng ty t\u01b0\u01a1ng \u0111\u1ed3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty t\u01b0\u01a1ng \u0111\u1ed3ng n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt l\u00ean h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u to\u00e0n c\u1ea7u sau khi c\u00e1c c\u00f4ng ty \u0111\u00f3 ho\u00e0n t\u1ea5t n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 cho c\u01a1 quan qu\u1ea3n l\u00fd. H\u1ea1n ch\u00f3t n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam l\u00e0 31\/03. Do \u0111\u00f3, s\u1edbm nh\u1ea5t l\u00e0 t\u1eeb th\u00e1ng 4 n\u0103m 2026, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n m\u1edbi c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 t\u00ecm ki\u1ebfm v\u00e0 so s\u00e1nh l\u1ee3i nhu\u1eadn c\u1ee7a n\u0103m 2025.<\/span><\/p>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb s\u1eb5n t\u1ea1i doanh nghi\u1ec7p khi C\u01a1 quan thu\u1ebf ki\u1ec3m tra. Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p h\u1ed3 s\u01a1 n\u00e0y trong th\u1eddi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_tieu_chi_de_lua_chon_cong_ty_so_sanh_phu_hop\"><\/span><b>Nh\u1eefng ti\u00eau ch\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u00f4ng ty so s\u00e1nh ph\u00f9 h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed3 s\u01a1 kh\u00f4ng b\u1ecb c\u01a1 quan Thu\u1ebf b\u00e1c b\u1ecf, vi\u1ec7c l\u1ef1a ch\u1ecdn 5 c\u00f4ng ty t\u01b0\u01a1ng \u0111\u1ed3ng ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau ch\u00ed kh\u1eaft khe, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng: \u0110\u01a1n v\u1ecb gia c\u00f4ng kh\u00f4ng th\u1ec3 so s\u00e1nh v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ng\u00e0nh ngh\u1ec1: C\u00f9ng m\u00e3 ng\u00e0nh kinh doanh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh: Th\u01b0\u1eddng s\u1eed d\u1ee5ng t\u1ef7 su\u1ea5t ROS ho\u1eb7c ROA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i tr\u1eeb r\u1ee7i ro: Lo\u1ea1i b\u1ecf c\u00f4ng ty c\u00f3 l\u1ed7 l\u0169y k\u1ebf qu\u00e1 l\u1edbn ho\u1eb7c c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_nhieu_doanh_nghiep_FDI_bi_truy_thu_thue_tu_Bao_cao_giao_dich_lien_ket\"><\/span><b>V\u00ec sao nhi\u1ec1u doanh nghi\u1ec7p FDI b\u1ecb truy thu thu\u1ebf t\u1eeb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2932\" aria-describedby=\"caption-attachment-2932\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2932\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-truy-thue-tu-Bao-cao-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro truy thu\u1ebf t\u1eeb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-truy-thue-tu-Bao-cao-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-truy-thue-tu-Bao-cao-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-truy-thue-tu-Bao-cao-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-truy-thue-tu-Bao-cao-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/02\/Rui-ro-truy-thue-tu-Bao-cao-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2932\" class=\"wp-caption-text\">R\u1ee7i ro truy thu\u1ebf t\u1eeb B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n l\u1eadp b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng chu\u1ea9n b\u1ecb ho\u1eb7c chu\u1ea9n b\u1ecb s\u01a1 s\u00e0i, c\u00e1c h\u1ec7 l\u1ee5y v\u1ec1 t\u00e0i ch\u00ednh l\u00e0 r\u1ea5t l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf: C\u01a1 quan thu\u1ebf t\u1ef1 l\u1ef1a ch\u1ecdn c\u00e1c c\u00f4ng ty t\u01b0\u01a1ng \u0111\u1ed3ng c\u00f3 l\u1ee3i nhu\u1eadn cao \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh l\u1ea1i m\u1ee9c thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay: Chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed9c l\u1eadp qua h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t h\u00e0nh ch\u00ednh: Ph\u1ea1t 10 &#8211; 20% tr\u00ean s\u1ed1 thu\u1ebf truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_ve_To_khai_giao_dich_lien_ket_va_thoi_han_nop\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III c\u1ee7a T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, h\u1ea1n ch\u00f3t n\u1ed9p l\u00e0 ng\u00e0y 31\/03\/2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y c\u00f3 ch\u1ee9c n\u0103ng:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai gi\u00e1 tr\u1ecb v\u00e0 b\u1ea3n ch\u1ea5t c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong n\u0103m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 hay kh\u00f4ng. Ngay c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 Qu\u1ed1c gia (Local File) v\u00e0 h\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin Ph\u1ee5 l\u1ee5c I c\u1ee7a T\u1edd khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p v\u00e0 ch\u1ec9 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf c\u00f3 y\u00eau c\u1ea7u (trong v\u00f2ng 30 ng\u00e0y l\u00e0m vi\u1ec7c).<\/span><\/p>\n<p><strong>Tham kh\u1ea3o:<\/strong> <a href=\"https:\/\/giaodichlienket.man.net.vn\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/p>\n<h2><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><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai (31\/03) v\u00e0 th\u1eddi \u0111i\u1ec3m l\u00e0m h\u1ed3 s\u01a1 benchmarking (sau 31\/03) s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o \u0111\u00fang lu\u1eadt, v\u1eeba c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 ch\u1ea5t l\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi thanh tra.<\/span><\/p>\n<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>\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) 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<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Bao_cao_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 B\u00e1o c\u00e1o 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=\"Doanh_nghiep_duoc_mien_lap_Ho_so_xac_dinh_gia_thi_co_phai_nop_To_khai_GDLK_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p T\u1edd khai GDLK 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. Mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File, Master File) kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025, h\u1ea1n n\u1ed9p 31\/03\/2026.                    <\/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_nop_Phu_luc_GDLK_dung_han_nhung_chua_hoan_thien_Ho_so_xac_dinh_gia_co_rui_ro_khong\"><\/span>Doanh nghi\u1ec7p n\u1ed9p Ph\u1ee5 l\u1ee5c GDLK \u0111\u00fang h\u1ea1n nh\u01b0ng ch\u01b0a ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 r\u1ee7i ro 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 r\u1ee7i ro ti\u1ec1m \u1ea9n. Ph\u1ee5 l\u1ee5c GDLK ch\u00ednh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 sau n\u00e0y. N\u1ebfu s\u1ed1 li\u1ec7u k\u00ea khai trong Ph\u1ee5 l\u1ee5c kh\u00f4ng nh\u1ea5t qu\u00e1n ho\u1eb7c kh\u00f4ng th\u1ec3 gi\u1ea3i tr\u00ecnh b\u1eb1ng h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1: B\u1ecb b\u00e1c b\u1ecf ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 B\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_phai_xuat_trinh_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ngay, nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i xu\u1ea5t tr\u00ecnh trong v\u00f2ng 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh: Ki\u1ec3m tra h\u1ed3 s\u01a1 t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf, Thanh tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p.                    <\/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_lap_Bao_cao_giao_dich_lien_ket_muon_sau_31032026_co_vi_pham_khong\"><\/span>Doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft mu\u1ed9n sau 31\/03\/2026 c\u00f3 vi ph\u1ea1m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng vi ph\u1ea1m, n\u1ebfu: \u0110\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c GDLK \u0111\u00fang h\u1ea1n 31\/03\/2026, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0 l\u01b0u tr\u1eef tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Tr\u00ean th\u1ef1c t\u1ebf, th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft t\u1ed1i \u01b0u th\u01b0\u1eddng r\u01a1i v\u00e0o th\u00e1ng 4 - 6\/2026, sau khi d\u1eef li\u1ec7u benchmarking n\u0103m 2025 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7.                    <\/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\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p T\u1edd khai GDLK 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. 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Tr\u00ean th\u1ef1c t\u1ebf, th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft t\u1ed1i \u01b0u th\u01b0\u1eddng r\u01a1i v\u00e0o th\u00e1ng 4 - 6\/2026, sau khi d\u1eef li\u1ec7u benchmarking n\u0103m 2025 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang n\u0103m 2026, c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam b\u1eaft \u0111\u1ea7u b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n cao \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf cho n\u0103m t\u00e0i ch\u00ednh 2025. M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 g\u00e2y l\u00fang t\u00fang nh\u1ea5t cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2930","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\/2930","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=2930"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2930\/revisions"}],"predecessor-version":[{"id":2951,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2930\/revisions\/2951"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/2931"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}