{"id":3563,"date":"2026-07-18T15:10:22","date_gmt":"2026-07-18T08:10:22","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3563"},"modified":"2026-07-18T15:11:43","modified_gmt":"2026-07-18T08:11:43","slug":"tu-van-tuan-thu-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/","title":{"rendered":"T\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c cho m\u1ecdi doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i TP.HCM, khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb 01\/7\/2026 v\u1edbi h\u00e0ng lo\u1ea1t thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, ng\u01b0\u1ee1ng n\u1ed9p B\u00e1o c\u00e1o CbCR v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n &#8211; thu\u1ebf, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u00e3 tr\u1ef1c ti\u1ebfp \u0111\u1ed3ng h\u00e0nh c\u00f9ng h\u00e0ng tr\u0103m doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, x\u1eed l\u00fd c\u00e1c \u0111\u1ee3t thanh tra chuy\u1ec3n gi\u00e1 v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi t\u1eebng thay \u0111\u1ed5i ph\u00e1p l\u00fd. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t r\u1ee7i ro, tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7 ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh. <\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Boi_canh_quan_ly_thue_Giao_dich_lien_ket_tai_TPHCM_nam_2026\" >B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM n\u0103m 2026<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Khung_phap_ly_cot_loi_Tu_Nghi_dinh_1322020_den_Nghi_dinh_2552026\" >Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i: T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Hieu_luc_cua_Nghi_dinh_2552026ND-CP\" >Hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Khong_che_chi_phi_lai_vay_va_dieu_khoan_chuyen_tiep\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u00e0 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Moi_quan_he_lien_ket_duoc_bo_sung\" >M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c b\u1ed5 sung<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Thu_tu_uu_tien_su_dung_co_so_du_lieu\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Su_tuong_thich_voi_thong_le_quoc_te_OECD\" >S\u1ef1 t\u01b0\u01a1ng th\u00edch v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf (OECD)<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Ba_tru_cot_trong_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Ba tr\u1ee5 c\u1ed9t trong 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Ho_so_Toan_cau_Master_File\" >H\u1ed3 s\u01a1 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#_Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report_%E2%80%93_CbCR\" >\u00a0B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR)<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Nhan_dien_cac_rui_ro_khi_khong_tuan_thu_giao_dich_lien_ket\" >Nh\u1eadn di\u1ec7n c\u00e1c r\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Rui_ro_bi_an_dinh_thue\" >R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Xu_phat_hanh_chinh_va_cham_nop\" >X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ch\u1eadm n\u1ed9p<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Ton_hai_uy_tin\" >T\u1ed5n h\u1ea1i uy t\u00edn<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Qua_trinh_tu_van_tuan_thu_giao_dich_lien_ket_chuyen_nghiep_tai_TPHCM\" >Qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p t\u1ea1i TP.HCM<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Buoc_1_Soat_xet_rui_ro_tong_the_Health_Check\" >B\u01b0\u1edbc 1: So\u00e1t x\u00e9t r\u1ee7i ro t\u1ed5ng th\u1ec3 (Health Check)<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Buoc_2_Phan_tich_so_sanh_va_Lap_chien_luoc_gia\" >B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 L\u1eadp chi\u1ebfn l\u01b0\u1ee3c gi\u00e1<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Buoc_3_Lap_ho_so_3_cap\" >B\u01b0\u1edbc 3: L\u1eadp h\u1ed3 s\u01a1 3 c\u1ea5p<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Buoc_4_Tu_van_toi_uu_hoa_chi_phi_va_cau_truc_giao_dich\" >B\u01b0\u1edbc 4: T\u01b0 v\u1ea5n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 c\u1ea5u tr\u00fac giao d\u1ecbch<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Buoc_5_Ho_tro_giai_trinh_va_bao_ve_so_lieu\" >B\u01b0\u1edbc 5: H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u<\/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\/tu-van-tuan-thu-giao-dich-lien-ket\/#Ket_luan_va_khuyen_nghi\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/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\/tu-van-tuan-thu-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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_tu_van_tuan_thu_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 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-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Dich_vu_tu_van_giao_dich_lien_ket_mang_lai_loi_ich_gi\" >D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Khi_nao_nen_thuc_hien_soat_xet_giao_dich_lien_ket\" >Khi n\u00e0o n\u00ean th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t 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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_da_thay_doi_nhu_the_nao\" >Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Nguong_doanh_thu_lap_Bao_cao_CbCR_co_thay_doi_khong\" >Ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o CbCR c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Khong_co_du_lieu_so_sanh_phu_hop_tai_Viet_Nam_thi_xu_ly_the_nao\" >Kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh ph\u00f9 h\u1ee3p t\u1ea1i Vi\u1ec7t Nam th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tu-van-tuan-thu-giao-dich-lien-ket\/#Phi_dich_vu_noi_bo_co_de_bi_loai_khong\" >Ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 c\u00f3 d\u1ec5 b\u1ecb lo\u1ea1i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_quan_ly_thue_Giao_dich_lien_ket_tai_TPHCM_nam_2026\"><\/span><b>B\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf Giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, v\u1edbi t\u01b0 c\u00e1ch l\u00e0 \u0111\u1ea7u t\u00e0u kinh t\u1ebf c\u1ee7a c\u1ea3 n\u01b0\u1edbc, lu\u00f4n l\u00e0 \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m trong c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi chuy\u1ec3n gi\u00e1. Vi\u1ec7c \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) v\u00e0 d\u1eef li\u1ec7u l\u1edbn (Big Data) v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf \u0111\u00e3 gi\u00fap c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n c\u00e1c b\u1ea5t th\u01b0\u1eddng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nhanh h\u01a1n nhi\u1ec1u so v\u1edbi tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP sang Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1eb7t doanh nghi\u1ec7p tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd d\u1ecbch chuy\u1ec3n: Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP d\u1eabn chi\u1ebfu nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ki\u1ec3m tra thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung c\u01a1 ch\u1ebf &#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7&#8221; b\u00ean c\u1ea1nh m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro truy\u1ec1n th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u so s\u00e1nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean r\u00f5 r\u00e0ng thay v\u00ec \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf t\u1ef1 l\u1ef1a ch\u1ecdn nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 ng\u01b0\u1ee1ng l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ph\u1ea1m vi doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c tham kh\u1ea3o<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> <b>d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/b><\/a><\/span><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p v\u00e0 uy t\u00edn, c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, l\u00e0 c\u1ef1c k\u1ef3 c\u1ea5p thi\u1ebft \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n ph\u1ea1t v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u00e1ng ti\u1ebfc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_cot_loi_Tu_Nghi_dinh_1322020_den_Nghi_dinh_2552026\"><\/span><b>Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i: T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 255\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3567\" aria-describedby=\"caption-attachment-3567\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3567\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-cot-loi-trong-tu-van-tuan-thu-giao-dich-lien-ket-tai-TP.HCM-nam-2026.jpg\" alt=\"Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-cot-loi-trong-tu-van-tuan-thu-giao-dich-lien-ket-tai-TP.HCM-nam-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-cot-loi-trong-tu-van-tuan-thu-giao-dich-lien-ket-tai-TP.HCM-nam-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-cot-loi-trong-tu-van-tuan-thu-giao-dich-lien-ket-tai-TP.HCM-nam-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-cot-loi-trong-tu-van-tuan-thu-giao-dich-lien-ket-tai-TP.HCM-nam-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Khung-phap-ly-cot-loi-trong-tu-van-tuan-thu-giao-dich-lien-ket-tai-TP.HCM-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3567\" class=\"wp-caption-text\">Khung ph\u00e1p l\u00fd c\u1ed1t l\u00f5i trong t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t vi\u1ec7c t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 ph\u1ea3i n\u1eafm v\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd. T\u00ednh \u0111\u1ebfn n\u0103m 2026, c\u00e1c v\u0103n b\u1ea3n sau \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 cao nh\u1ea5t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_cua_Nghi_dinh_2552026ND-CP\"><\/span><b>Hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ea1i \u0110i\u1ec1u 3 theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf (kho\u1ea3n 4 \u0110i\u1ec1u 6) v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 22) c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u1ed3ng th\u1eddi ho\u00e0n thi\u1ec7n ph\u1ea7n gi\u1ea3i th\u00edch t\u1eeb ng\u1eef t\u1ea1i \u0110i\u1ec1u 4 (b\u1ed5 sung kh\u00e1i ni\u1ec7m &#8220;C\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221;, &#8220;Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf&#8221; d\u1eabn chi\u1ebfu Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP; ho\u00e0n thi\u1ec7n c\u00e1c kh\u00e1i ni\u1ec7m &#8220;Giao d\u1ecbch li\u00ean k\u1ebft&#8221;, &#8220;H\u1ed3 s\u01a1 qu\u1ed1c gia&#8221;, &#8220;H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u&#8221;). Hai nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i m\u00e0 MAN &#8211; Master Accountant Network lu\u00f4n nh\u1ea5n m\u1ea1nh khi t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc Giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length Principle): Gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp trong \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc B\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf c\u00e1c h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd n\u1ebfu kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_va_dieu_khoan_chuyen_tiep\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay v\u00e0 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u1eabn kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao (EBITDA). \u0110\u00e2y ti\u1ebfp t\u1ee5c l\u00e0 n\u00fat th\u1eaft m\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i x\u1eed l\u00fd kh\u00e9o l\u00e9o th\u00f4ng qua vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac v\u1ed1n v\u00e0 k\u1ef3 h\u1ea1n vay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd theo kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP (ng\u00e0y 10\/02\/2025) th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi gian chuy\u1ec3n ti\u1ebfp c\u00f2n l\u1ea1i theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_quan_he_lien_ket_duoc_bo_sung\"><\/span><b>M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung, l\u00e0m r\u00f5 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung quan h\u1ec7 li\u00ean k\u1ebft qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p (ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 li\u00ean quan) nay c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quan h\u1ec7 vay, cho vay \u0111\u00e3 quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng quan h\u1ec7 li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> Ch\u1ee7 n\u1ee3, b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3, n\u1ebfu kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p b\u00ean n\u1ee3 ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh, th\u00ec kh\u00f4ng b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7, do \u0111\u00f3, c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo b\u1ed9 ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_su_dung_co_so_du_lieu\"><\/span><b>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh r\u00f5 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u khi ph\u00e2n t\u00edch, so s\u00e1nh giao d\u1ecbch 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;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung kh\u00e1i ni\u1ec7m c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia l\u00e0 m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u tin c\u1eady \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh, qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u01b0\u1edbc \u0111\u00e2y, ph\u00e1p lu\u1eadt ch\u01b0a quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean n\u00e0y, d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u00e1p d\u1ee5ng \u0111\u00fang th\u1ee9 t\u1ef1 tr\u00ean khi x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 t\u0103ng t\u00ednh thuy\u1ebft ph\u1ee5c khi gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_tuong_thich_voi_thong_le_quoc_te_OECD\"><\/span><b>S\u1ef1 t\u01b0\u01a1ng th\u00edch v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf (OECD)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c n\u1ed9i lu\u1eadt h\u00f3a c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD v\u1ec1 Ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn (BEPS). Vi\u1ec7c c\u1eadp nh\u1eadt ng\u01b0\u1ee1ng v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n d\u01b0\u1edbi) ch\u00ednh l\u00e0 m\u1ed9t b\u01b0\u1edbc ho\u00e0n thi\u1ec7n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u01b0\u01a1ng th\u00edch v\u1edbi H\u00e0nh \u0111\u1ed9ng BEPS 13 c\u1ee7a OECD. Ch\u00ednh v\u00ec s\u1ef1 ph\u1ee9c t\u1ea1p \u0111\u00f3, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o t\u01b0 v\u1ea5n t\u1eeb c\u00e1c chuy\u00ean gia chuy\u1ec3n gi\u00e1 trong ng\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_tru_cot_trong_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ba tr\u1ee5 c\u1ed9t trong 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<figure id=\"attachment_3566\" aria-describedby=\"caption-attachment-3566\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3566\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ba-tru-cot-trong-ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-tu-van-tuan-thu-giao-dich-lien-ket-TP.HCM_.jpg\" alt=\"Ba tr\u1ee5 c\u1ed9t trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft TP.HCM\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ba-tru-cot-trong-ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-tu-van-tuan-thu-giao-dich-lien-ket-TP.HCM_.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ba-tru-cot-trong-ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-tu-van-tuan-thu-giao-dich-lien-ket-TP.HCM_-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ba-tru-cot-trong-ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-tu-van-tuan-thu-giao-dich-lien-ket-TP.HCM_-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ba-tru-cot-trong-ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-tu-van-tuan-thu-giao-dich-lien-ket-TP.HCM_-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Ba-tru-cot-trong-ho-so-xac-dinh-gia-giao-dich-lien-ket-theo-tu-van-tuan-thu-giao-dich-lien-ket-TP.HCM_-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3566\" class=\"wp-caption-text\">Ba tr\u1ee5 c\u1ed9t trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft TP.HCM<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy tr\u00ecnh t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n m\u1ef1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o vi\u1ec7c l\u1eadp v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo m\u00f4 h\u00ecnh 3 c\u1ea5p, nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 v\u00e0 c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III, IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t ph\u1ea3n \u00e1nh chi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, v\u1edbi n\u1ed9i dung, t\u00e0i li\u1ec7u theo danh m\u1ee5c t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, 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\u00e2n t\u00edch ch\u1ee9c n\u0103ng (FAR Analysis): m\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1c ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c r\u1ee7i ro kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i g\u00e1nh ch\u1ecbu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch, chuy\u00ean gia t\u01b0 v\u1ea5n s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p: so s\u00e1nh gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (CUP), gi\u00e1 b\u00e1n l\u1ea1i (RPM), gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i (CPM), so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n (TNMM), ho\u1eb7c ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft (PSM).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp Local File:<\/b><span style=\"font-weight: 400;\"> Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng), \u0111\u1ed3ng th\u1eddi b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i (kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; ng\u01b0\u1ee1ng doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng; \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3) m\u1edbi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. Vi\u1ec7c m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n nh\u1eb1m gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro th\u1ea5p v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_Toan_cau_Master_File\"><\/span><b>H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u (Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, theo danh m\u1ee5c n\u1ed9i dung, t\u00e0i li\u1ec7u t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Khi th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft, MAN s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p kh\u1edbp n\u1ed1i d\u1eef li\u1ec7u gi\u1eefa<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-quoc-gia\/\"> <b>Local File<\/b><\/a><\/span><span style=\"font-weight: 400;\"> v\u00e0<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-toan-cau-master-file\/\"> <b>Master File<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh m\u00e2u thu\u1eabn th\u00f4ng tin, 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;\">C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c trung t\u00e2m t\u1ea1o ra gi\u00e1 tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng chung c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh quan tr\u1ecdng v\u00e0 b\u00ean n\u1eafm gi\u1eef quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Bao_cao_loi_nhuan_lien_quoc_gia_Country-by-Country_Report_%E2%80%93_CbCR\"><\/span><b>\u00a0B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (\u0110i\u1ec1u 19):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sang m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean, thay cho ng\u01b0\u1ee1ng c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 v\u00e0 b\u1ea3o \u0111\u1ea3m theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a OECD t\u1ea1i H\u00e0nh \u0111\u1ed9ng BEPS 13. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o trung b\u00ecnh c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu nay d\u1ef1a tr\u00ean doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, thay v\u00ec c\u0103n c\u1ee9 theo doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung, l\u00e0m r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam (v\u00ed d\u1ee5: b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf; c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n; c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia), c\u0169ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i Vi\u1ec7t Nam (v\u00ed d\u1ee5: khi C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp, n\u1ed9p b\u00e1o c\u00e1o t\u1ea1i n\u01b0\u1edbc c\u01b0 tr\u00fa, ho\u1eb7c khi x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p: B\u00e1o c\u00e1o CbCR ph\u1ea3i n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 h\u00f3a, qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o c\u00f2n ph\u1ea3i n\u1ed9p k\u00e8m Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o CbCR theo M\u1eabu s\u1ed1 01\/TB-BCLN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7: Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 c\u01a1 quan thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam, kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \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;\">Vi\u1ec7c t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft cho B\u00e1o c\u00e1o CbCR, do \u0111\u00f3, \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd h\u01a1n v\u1edbi c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1ee1ng, \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u00fang ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o theo quy \u0111\u1ecbnh m\u1edbi.<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_cac_rui_ro_khi_khong_tuan_thu_giao_dich_lien_ket\"><\/span><b>Nh\u1eadn di\u1ec7n c\u00e1c r\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3565\" aria-describedby=\"caption-attachment-3565\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3565\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-thieu-tu-van-tuan-thu-giao-dich-lien-ket.jpg\" alt=\"C\u1ea3nh b\u00e1o r\u1ee7i ro khi thi\u1ebfu t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-thieu-tu-van-tuan-thu-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-thieu-tu-van-tuan-thu-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-thieu-tu-van-tuan-thu-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-thieu-tu-van-tuan-thu-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Canh-bao-rui-ro-khi-thieu-tu-van-tuan-thu-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3565\" class=\"wp-caption-text\">C\u1ea3nh b\u00e1o r\u1ee7i ro khi thi\u1ebfu t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong vi\u1ec7c t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i TP.HCM, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u1ed1i m\u1eb7t v\u1edbi 03 nh\u00f3m r\u1ee7i ro l\u1edbn:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue\"><\/span><b>R\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c s\u1ed1 li\u1ec7u kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh kh\u00e1ch quan, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh, theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean d\u1eef li\u1ec7u t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP n\u00eau tr\u00ean. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n nhi\u1ec1u so v\u1edbi con s\u1ed1 th\u1ef1c t\u1ebf doanh nghi\u1ec7p k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_va_cham_nop\"><\/span><b>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u1ef1c k\u1ef3 nghi\u00eam kh\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 15 &#8211; 25 tri\u1ec7u \u0111\u1ed3ng: \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng n\u1ed9p T\u1edd khai m\u1eabu 01 theo \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu: N\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: \u0110\u01b0\u1ee3c t\u00ednh \u1edf m\u1ee9c 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, con s\u1ed1 n\u00e0y c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng n\u1ebfu v\u1ee5 vi\u1ec7c k\u00e9o d\u00e0i nhi\u1ec1u n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thi\u1ebfu s\u1ef1 t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft b\u00e0i b\u1ea3n d\u1eabn \u0111\u1ebfn sai s\u00f3t khi k\u00ea khai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i c\u01a1 h\u1ed9i h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf quan tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ton_hai_uy_tin\"><\/span><b>T\u1ed5n h\u1ea1i uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i TP.HCM, c\u00e1c doanh nghi\u1ec7p b\u1ecb \u0111\u00e1nh gi\u00e1 r\u1ee7i ro cao v\u1ec1 chuy\u1ec3n gi\u00e1 s\u1ebd b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m. Vi\u1ec7c t\u00ecm \u0111\u1ebfn m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p, c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi quy \u0111\u1ecbnh m\u1edbi, ch\u00ednh l\u00e0 c\u00e1ch \u0111\u1ec3 b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft trong m\u1eaft c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Qua_trinh_tu_van_tuan_thu_giao_dich_lien_ket_chuyen_nghiep_tai_TPHCM\"><\/span><b>Qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p t\u1ea1i TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network hi\u1ec3u r\u1eb1ng m\u1ed7i doanh nghi\u1ec7p l\u00e0 m\u1ed9t th\u1ef1c th\u1ec3 ri\u00eang bi\u1ec7t v\u1edbi nh\u1eefng c\u1ea5u tr\u00fac giao d\u1ecbch \u0111\u1eb7c th\u00f9. Gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf d\u1ef1a tr\u00ean 05 b\u01b0\u1edbc t\u1ed1i \u01b0u, \u0111\u00e3 c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Soat_xet_rui_ro_tong_the_Health_Check\"><\/span><b>B\u01b0\u1edbc 1: So\u00e1t x\u00e9t r\u1ee7i ro t\u1ed5ng th\u1ec3 (Health Check)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t c\u00e1c quan h\u1ec7 li\u00ean k\u1ebft theo b\u1ed9 ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (bao g\u1ed3m c\u1ea3 quan h\u1ec7 li\u00ean k\u1ebft qua vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung) v\u00e0 danh m\u1ee5c c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong n\u0103m, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ngay c\u00e1c \u0111i\u1ec3m y\u1ebfu trong c\u1ea5u tr\u00fac chi ph\u00ed l\u00e3i vay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_so_sanh_va_Lap_chien_luoc_gia\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 L\u1eadp chi\u1ebfn l\u01b0\u1ee3c gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (d\u1eef li\u1ec7u c\u00f4ng khai, sau \u0111\u00f3 \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, cu\u1ed1i c\u00f9ng l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 t\u00ecm ra bi\u00ean l\u1ee3i nhu\u1eadn chu\u1ea9n, b\u1ea3o \u0111\u1ea3m t\u00ednh an to\u00e0n cho h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_ho_so_3_cap\"><\/span><b>B\u01b0\u1edbc 3: L\u1eadp h\u1ed3 s\u01a1 3 c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u1ef1c ti\u1ebfp t\u01b0 v\u1ea5n, so\u1ea1n th\u1ea3o H\u1ed3 s\u01a1 Qu\u1ed1c gia, H\u1ed3 s\u01a1 To\u00e0n c\u1ea7u v\u00e0 (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p) B\u00e1o c\u00e1o CbCR theo \u0111\u00fang danh m\u1ee5c n\u1ed9i dung t\u1ea1i Ph\u1ee5 l\u1ee5c I, II, III, IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Tu_van_toi_uu_hoa_chi_phi_va_cau_truc_giao_dich\"><\/span><b>B\u01b0\u1edbc 4: T\u01b0 v\u1ea5n t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 c\u1ea5u tr\u00fac giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tu\u00e2n th\u1ee7, MAN c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh t\u1ed1i \u01b0u, \u0111\u1ed3ng th\u1eddi t\u01b0 v\u1ea5n kh\u1ea3 n\u0103ng tham gia ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n m\u00e0 c\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng theo kho\u1ea3n 10 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, trong \u0111\u00f3 c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Ho_tro_giai_trinh_va_bao_ve_so_lieu\"><\/span><b>B\u01b0\u1edbc 5: H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1eeb c\u01a1 quan thu\u1ebf, MAN s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh, b\u1ea3o \u0111\u1ea3m vi\u1ec7c s\u1eed d\u1ee5ng d\u1eef li\u1ec7u, k\u1ec3 c\u1ea3 B\u00e1o c\u00e1o CbCR, \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t k\u1ef7 nguy\u00ean m\u1edbi c\u1ee7a qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch, v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm c\u00e1c gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb s\u1edbm l\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 chu\u1ea9n x\u00e1c nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i danh s\u00e1ch c\u00e1c b\u00ean li\u00ean k\u1ebft theo b\u1ed9 ti\u00eau ch\u00ed m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i xem doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo ng\u01b0\u1ee1ng doanh thu m\u1edbi (d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng) hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n c\u00f3 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o CbCR theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u Euro v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o, tr\u00e1nh ch\u1eadm tr\u1ec5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi ho\u1eb7c li\u00ean h\u1ec7 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u!<\/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\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_tuan_thu_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dich_vu_tu_van_giao_dich_lien_ket_mang_lai_loi_ich_gi\"><\/span>D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tGi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb thanh tra, truy thu.                     <\/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_nen_thuc_hien_soat_xet_giao_dich_lien_ket\"><\/span>Khi n\u00e0o n\u00ean th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t 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\tTh\u1eddi \u0111i\u1ec3m t\u1ed1t nh\u1ea5t l\u00e0 cu\u1ed1i Qu\u00fd II ho\u1eb7c tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ec3 c\u00f3 \u0111\u1ee7 th\u1eddi gian r\u00e0 so\u00e1t theo b\u1ed9 ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi.                     <\/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=\"Nguong_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_da_thay_doi_nhu_the_nao\"><\/span>Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 x\u00e9t mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n. Doanh nghi\u1ec7p v\u1eabn c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed c\u00f2n l\u1ea1i v\u1ec1 vi\u1ec7c kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo l\u0129nh v\u1ef1c.                    <\/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=\"Nguong_doanh_thu_lap_Bao_cao_CbCR_co_thay_doi_khong\"><\/span>Ng\u01b0\u1ee1ng doanh thu l\u1eadp B\u00e1o c\u00e1o CbCR c\u00f3 thay \u0111\u1ed5i 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. Ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sang m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean, c\u0103n c\u1ee9 theo doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, thay cho m\u1ee9c c\u1ed1 \u0111\u1ecbnh 18.000 t\u1ef7 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y.                     <\/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=\"Khong_co_du_lieu_so_sanh_phu_hop_tai_Viet_Nam_thi_xu_ly_the_nao\"><\/span>Kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u so s\u00e1nh ph\u00f9 h\u1ee3p t\u1ea1i Vi\u1ec7t Nam th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u khu v\u1ef1c (ASEAN, ch\u00e2u \u00c1) ho\u1eb7c to\u00e0n c\u1ea7u, nh\u01b0ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng v\u00e0 tu\u00e2n theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u h\u1ed3 s\u01a1 b\u1ecb b\u00e1c n\u1ebfu kh\u00f4ng c\u00f3 l\u1eadp lu\u1eadn h\u1ee3p l\u00fd.                    <\/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=\"Phi_dich_vu_noi_bo_co_de_bi_loai_khong\"><\/span>Ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 c\u00f3 d\u1ec5 b\u1ecb lo\u1ea1i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t d\u1ec5. \u0110\u00e2y l\u00e0 kho\u1ea3n chi th\u01b0\u1eddng b\u1ecb soi k\u1ef9. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh: C\u00f3 d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh, c\u00f3 gi\u00e1 tr\u1ecb kinh t\u1ebf mang l\u1ea1i v\u00e0 c\u00f3 c\u01a1 s\u1edf t\u00ednh ph\u00ed h\u1ee3p l\u00fd. Thi\u1ebfu m\u1ed9t trong ba y\u1ebfu t\u1ed1 n\u00e0y, chi ph\u00ed c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9.                     <\/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\": \"D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb thanh tra, truy thu.\"\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\": \"Khi n\u00e0o n\u00ean th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t 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\": \"Th\u1eddi \u0111i\u1ec3m t\u1ed1t nh\u1ea5t l\u00e0 cu\u1ed1i Qu\u00fd II ho\u1eb7c tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ec3 c\u00f3 \u0111\u1ee7 th\u1eddi gian r\u00e0 so\u00e1t theo b\u1ed9 ti\u00eau ch\u00ed quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi.\"\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\": \"Ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 x\u00e9t mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf ti\u00eau ch\u00ed kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n. 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