{"id":3627,"date":"2026-07-18T11:30:18","date_gmt":"2026-07-18T04:30:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3627"},"modified":"2026-07-18T11:41:03","modified_gmt":"2026-07-18T04:41:03","slug":"dich-vu-lap-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/","title":{"rendered":"D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 255"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t 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;\"> v\u1eeba thay \u0111\u1ed5i h\u00e0ng lo\u1ea1t ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb, c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o CbCR. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc, \u0111\u1ed9i ng\u0169 MAN &#8211; Master Accountant Network tr\u1ef1c ti\u1ebfp c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 l\u1eadp Local File, Master File \u0111\u00fang chu\u1ea9n, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 lo\u1ea1i chi ph\u00ed l\u00e3i vay oan u\u1ed5ng.<\/span><span style=\"font-weight: 400;\">\u00a0<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Kiem_soat_giao_dich_lien_ket_Siet_chat_quan_ly_bang_du_lieu_so\" >Ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft: Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u s\u1ed1<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Su_siet_chat_tu_he_thong_quan_ly_du_lieu_lon\" >S\u1ef1 si\u1ebft ch\u1eb7t t\u1eeb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Tac_dong_cua_Thue_toi_thieu_toan_cau_Pillar_2\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar 2)<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Rui_ro_khi_doanh_nghiep_bo_qua_viec_lap_ho_so\" >R\u1ee7i ro khi doanh nghi\u1ec7p b\u1ecf qua vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Can_cu_phap_ly_cot_loi_va_cac_quy_dinh_ve_Ho_so_giao_dich_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 H\u1ed3 s\u01a1 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-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Luat_Quan_ly_thue_so_1082025QH15\" >Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Doi_tuong_bat_buoc_va_dieu_kien_mien_tru_lap_Ho_so_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Doi_tuong_bat_buoc\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Quy_trinh_trien_khai_dich_vu_lap_Ho_so_giao_dich_lien_ket_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i MAN &#8211; Master Accountant Network<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Bang_gia_dich_vu_lap_Ho_so_giao_dich_lien_ket_moi_nhat_2026\" >B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Loi_ich_khi_su_dung_dich_vu_lap_Ho_so_giao_dich_lien_ket\" >L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Ket_luan_Tam_quan_trong_cua_dich_vu_lap_Ho_so_giao_dich_lien_ket\" >K\u1ebft lu\u1eadn: T\u1ea7m quan tr\u1ecdng c\u1ee7a d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dich_vu_lap_Ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Thoi_han_nop_Ho_so_giao_dich_lien_ket_va_cac_phu_luc_di_kem_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m l\u00e0 khi n\u00e0o?<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Neu_cong_ty_me_o_nuoc_ngoai_da_lap_Master_File_toi_co_can_dung_dich_vu_lap_Ho_so_giao_dich_lien_ket_tai_Viet_Nam_nua_khong\" >N\u1ebfu c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 l\u1eadp Master File, t\u00f4i c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam n\u1eefa kh\u00f4ng?<\/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\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Lam_the_nao_de_biet_bien_loi_nhuan_cua_cong_ty_toi_co_nam_trong_vung_an_toan_hay_khong\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty t\u00f4i c\u00f3 n\u1eb1m trong v\u00f9ng an to\u00e0n hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/#Chi_phi_lai_vay_bi_loai_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\" >Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i (v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_soat_giao_dich_lien_ket_Siet_chat_quan_ly_bang_du_lieu_so\"><\/span><b>Ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft: Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u s\u1ed1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4693\" aria-describedby=\"caption-attachment-4693\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4693\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-chuan-Nghi-dinh-255-1.jpg\" alt=\"D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-chuan-Nghi-dinh-255-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-chuan-Nghi-dinh-255-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-chuan-Nghi-dinh-255-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-chuan-Nghi-dinh-255-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-chuan-Nghi-dinh-255-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4693\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang n\u0103m 2026, ng\u00e0nh thu\u1ebf Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nh\u1eefng b\u01b0\u1edbc ti\u1ebfn v\u01b0\u1ee3t b\u1eadc trong vi\u1ec7c ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 n\u1ed9i \u0111\u1ecba gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110\u1eb7c bi\u1ec7t, t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu th\u1ed1ng nh\u1ea5t theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (Lu\u1eadt s\u1ed1 108\/2025\/QH15), thay v\u00ec \u00e1p d\u1ee5ng \u0111\u1ed9c l\u1eadp nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_siet_chat_tu_he_thong_quan_ly_du_lieu_lon\"><\/span><b>S\u1ef1 si\u1ebft ch\u1eb7t t\u1eeb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan Thu\u1ebf hi\u1ec7n nay kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng h\u1ea3i quan, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c qu\u1ed1c gia th\u00e0nh vi\u00ean trong Di\u1ec5n \u0111\u00e0n h\u1ee3p t\u00e1c v\u1ec1 BEPS. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f2n b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 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, \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai, sau \u0111\u00f3 \u0111\u1ebfn c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u00e0 cu\u1ed1i c\u00f9ng m\u1edbi s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00fac n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t l\u1edbp gi\u00e1p b\u1ea3o v\u1ec7, gi\u00fap doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean n\u00f3i tr\u00ean tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c. C\u00e1c chuy\u00ean gia t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i t\u1eebng sai l\u1ec7ch nh\u1ecf nh\u1ea5t tr\u01b0\u1edbc khi c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0o cu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Thue_toi_thieu_toan_cau_Pillar_2\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar 2)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi vi\u1ec7c tri\u1ec3n khai Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean \u0111ang \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c m\u1edbi. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c tinh ch\u1ec9nh \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch v\u1edbi quy t\u1eafc n\u00e0y, trong \u0111\u00f3 kh\u00e1i ni\u1ec7m &#8220;C\u00f4ng ty m\u1eb9 t\u1ed1i cao&#8221; v\u00e0 &#8220;Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf&#8221; \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n theo h\u01b0\u1edbng d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo c\u01a1 ch\u1ebf ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i c\u00f3 t\u1ea7m nh\u00ecn qu\u1ed1c t\u1ebf v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 c\u00e1c b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR). M\u1ed9t d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft uy t\u00edn c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p nh\u1ea5t qu\u00e1n tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_doanh_nghiep_bo_qua_viec_lap_ho_so\"><\/span><b>R\u1ee7i ro khi doanh nghi\u1ec7p b\u1ecf qua vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4690\" aria-describedby=\"caption-attachment-4690\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4690\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-giup-loai-bo-rui-ro-truy-thu.jpg\" alt=\"D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap lo\u1ea1i b\u1ecf r\u1ee7i ro truy thu\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-giup-loai-bo-rui-ro-truy-thu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-giup-loai-bo-rui-ro-truy-thu-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-giup-loai-bo-rui-ro-truy-thu-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-giup-loai-bo-rui-ro-truy-thu-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-giup-loai-bo-rui-ro-truy-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4690\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap lo\u1ea1i b\u1ecf r\u1ee7i ro truy thu<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn l\u1ea7m t\u01b0\u1edfng r\u1eb1ng ch\u1ec9 c\u1ea7n k\u00ea khai ph\u1ee5 l\u1ee5c thu\u1ebf l\u00e0 \u0111\u1ee7. Tuy nhi\u00ean, n\u1ebfu thi\u1ebfu \u0111i s\u1ef1 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u t\u1eeb d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, s\u1ef1 thi\u1ebfu s\u00f3t v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 ch\u1ee9ng minh (Local File v\u00e0 Master File) c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y v\u00f4 c\u00f9ng nghi\u00eam tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf m\u1ed9t c\u00e1ch ch\u1ee7 quan: N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh kh\u00e1ch quan (Arm&#8217;s Length Principle), C\u01a1 quan Thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn. \u0110\u00e1ng ch\u00fa \u00fd, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh r\u00f5 r\u00e0ng: B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, 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 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. D\u00f9 v\u1eady, vai tr\u00f2 c\u1ee7a d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu trong H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay: \u0110\u00e2y l\u00e0 r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t. T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA. Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng 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 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi gian chuy\u1ec3n ti\u1ebfp c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. N\u1ebfu thi\u1ebfu s\u1ef1 chuy\u00ean s\u00e2u t\u1eeb \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 l\u1eadp gi\u1ea3i tr\u00ecnh chi ti\u1ebft, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i b\u1ecf h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 truy thu: Ngo\u00e0i s\u1ed1 thu\u1ebf b\u1ecb truy thu, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y. M\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c sai s\u00f3t d\u1eabn \u0111\u1ebfn nh\u1eefng \u00e1n ph\u1ea1t n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 v\u1ec1 uy t\u00edn v\u00e0 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7: M\u1ed9t doanh nghi\u1ec7p b\u1ecb k\u1ebft lu\u1eadn vi ph\u1ea1m v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd b\u1ecb li\u1ec7t v\u00e0o danh s\u00e1ch &#8220;R\u1ee7i ro cao&#8221;. Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u00f4 c\u00f9ng thi\u1ebft y\u1ebfu \u0111\u1ec3 b\u1ea3o v\u1ec7 an to\u00e0n, l\u1ee3i \u00edch v\u00e0 s\u1ef1 minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi_va_cac_quy_dinh_ve_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4691\" aria-describedby=\"caption-attachment-4691\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4691\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-va-cap-nhat-can-cu-phap-ly.jpg\" alt=\"D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-va-cap-nhat-can-cu-phap-ly.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-va-cap-nhat-can-cu-phap-ly-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-va-cap-nhat-can-cu-phap-ly-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-va-cap-nhat-can-cu-phap-ly-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Dich-vu-lap-ho-so-giao-dich-lien-ket-va-cap-nhat-can-cu-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4691\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh x\u00e1c, MAN &#8211; Master Accountant Network lu\u00f4n b\u00e1m s\u00e1t h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ch\u1ee7 \u0111\u1ea1o hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. C\u00e1c \u0111i\u1ec3m tr\u1ecdng y\u1ebfu bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 5:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, c\u00f3 b\u1ed5 sung th\u00eam m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft ph\u00e1t sinh t\u1eeb vi\u1ec7c m\u01b0\u1ee3n, cho m\u01b0\u1ee3n gi\u1eefa doanh nghi\u1ec7p 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 gia \u0111\u00ecnh v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111\u00f3 (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quan h\u1ec7 vay, cho vay). \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi 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 v\u00e0 kh\u00f4ng tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 17:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 c\u01a1 s\u1edf d\u1eef li\u1ec7u 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, b\u1ed5 sung c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u (c\u00f4ng khai \u2192 th\u01b0\u01a1ng m\u1ea1i \u2192 c\u01a1 quan thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 18:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, d\u1eabn chi\u1ebfu theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 19:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), v\u1edbi ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro (c\u0103n c\u1ee9 theo doanh thu c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00e1ng 12 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 20:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u 21:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf, trong \u0111\u00f3 b\u1ed5 sung nguy\u00ean t\u1eafc kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ed5 sung ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c I, II, III, IV:<\/b><span style=\"font-weight: 400;\"> C\u00e1c m\u1eabu bi\u1ec3u b\u1eaft bu\u1ed9c n\u1ed9p c\u00f9ng quy\u1ebft to\u00e1n thu\u1ebf (th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft, H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia). M\u1ed9t d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p s\u1ebd ho\u00e0n thi\u1ec7n c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y d\u1ef1a tr\u00ean d\u1eef li\u1ec7u th\u1eadt c\u1ee7a h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Quan_ly_thue_so_1082025QH15\"><\/span><b>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb giai \u0111o\u1ea1n 2025 &#8211; 2026 v\u00e0 l\u00e0 c\u0103n c\u1ee9 d\u1eabn chi\u1ebfu xuy\u00ean su\u1ed1t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u00e3 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh kh\u1eaft khe nh\u1eb1m ch\u1ed1ng th\u1ea5t thu thu\u1ebf qua gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n truy c\u1eadp c\u01a1 s\u1edf d\u1eef li\u1ec7u: Lu\u1eadt trao quy\u1ec1n cho C\u01a1 quan Thu\u1ebf khai th\u00e1c tri\u1ec7t \u0111\u1ec3 h\u1ec7 th\u1ed1ng th\u00f4ng tin trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ecdi d\u1eef li\u1ec7u v\u1ec1 l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n v\u00e0 nh\u00e2n s\u1ef1 c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u n\u1eb1m trong t\u1ea7m ki\u1ec3m so\u00e1t c\u1ee7a thu\u1ebf s\u1edf t\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u so s\u00e1nh: Lu\u1eadt m\u1edbi nh\u1ea5n m\u1ea1nh t\u00ednh \u0111\u01b0\u01a1ng th\u1eddi v\u00e0 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u. Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i c\u00f3 b\u1ea3n quy\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn qu\u1ed1c t\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n Benchmarking, k\u1ebft h\u1ee3p v\u1edbi th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh: T\u0103ng c\u01b0\u1eddng c\u01a1 ch\u1ebf h\u1eadu ki\u1ec3m. N\u1ebfu d\u1eef li\u1ec7u trong h\u1ed3 s\u01a1 kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u ng\u00e0nh m\u00e0 thu\u1ebf \u0111ang n\u1eafm gi\u1eef, doanh nghi\u1ec7p s\u1ebd b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i s\u1edf h\u1eefu c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi C\u01a1 quan Thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i tr\u1ecdng v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p. Ch\u00ednh v\u00ec s\u1ef1 ph\u1ee9c t\u1ea1p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u0169ng nh\u01b0 b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n \u0111\u01a1n v\u1ecb<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\"> t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_dieu_kien_mien_tru_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1ecb th\u1ebf c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi t\u00ecm \u0111\u1ebfn d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf. Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu v\u1ed1n (Tr\u1ef1c ti\u1ebfp ho\u1eb7c Gi\u00e1n ti\u1ebfp):<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean n\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f9ng m\u1ed9t b\u00ean s\u1edf h\u1eefu:<\/b><span style=\"font-weight: 400;\"> C\u1ea3 hai b\u00ean \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu 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 c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o l\u00e3nh\/Cho vay v\u1ed1n l\u1edbn:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho b\u00ean kia vay v\u1ed1n 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 b\u00ean 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 b\u00ean vay. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u01b0u \u00fd lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p 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 v\u00e0 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean vay\/b\u00ean \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ec1n \u0111i\u1ec1u h\u00e0nh Ban ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 50% s\u1ed1 th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f9ng Ban \u0111i\u1ec1u h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Hai b\u00ean c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban \u0111i\u1ec1u h\u00e0nh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u h\u00e0nh chung b\u1edfi ng\u01b0\u1eddi th\u00e2n:<\/b><span style=\"font-weight: 400;\"> Hai b\u00ean \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt thi\u1ebft trong gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha \u0111\u1ebb, cha nu\u00f4i, m\u1eb9 \u0111\u1ebb, m\u1eb9 nu\u00f4i, con \u0111\u1ebb, con nu\u00f4i, anh, ch\u1ecb, em ru\u1ed9t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p t\u00e1c kinh doanh \u0111\u1ed9c quy\u1ec1n:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng quy\u1ec1n, cung c\u1ea5p b\u00ed quy\u1ebft kinh doanh chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u1ea7u v\u00e0o\/\u0111\u1ea7u ra c\u1ee7a b\u00ean kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp b\u00ean kia th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c giao d\u1ecbch <\/span><b>vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, 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 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quan h\u1ec7 ph\u1ee5 thu\u1ed9c kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ed1i quan h\u1ec7 th\u1ef1c t\u1ebf d\u1eabn \u0111\u1ebfn vi\u1ec7c m\u1ed9t b\u00ean c\u00f3 kh\u1ea3 n\u0103ng \u0111i\u1ec1u h\u00e0nh kinh doanh c\u1ee7a b\u00ean kia.<\/span><\/li>\n<\/ul>\n<blockquote><p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: \u0110i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 b\u1ed5 sung th\u00eam h\u00ecnh th\u1ee9c &#8220;m\u01b0\u1ee3n, cho m\u01b0\u1ee3n&#8221; b\u00ean c\u1ea1nh &#8220;vay, cho vay&#8221; \u0111\u00e3 c\u00f3 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c). Vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quy\u1ec1n l\u1ee3i mi\u1ec5n tr\u1eeb sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\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 t\u00ednh thu\u1ebf (APA) v\u00e0 n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p 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, c\u00f3 doanh thu <\/span><b>d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf TNDN (EBIT) tr\u00ean doanh thu thu\u1ea7n theo c\u00e1c l\u0129nh v\u1ef1c: Ph\u00e2n ph\u1ed1i t\u1eeb 5% tr\u1edf l\u00ean, S\u1ea3n xu\u1ea5t t\u1eeb 10% tr\u1edf l\u00ean v\u00e0 Gia c\u00f4ng t\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 n\u00e2ng ng\u01b0\u1ee1ng doanh thu \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb th\u1ee9 t\u01b0 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 &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00f9ng 3 ti\u00eau ch\u00ed c\u00f2n l\u1ea1i. Nh\u1edd \u0111\u00f3, ph\u1ea1m vi doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro th\u1ea5p v\u1ec1 thu\u1ebf \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\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng h\u01a1n, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u0169ng \u0111\u01a1n gi\u1ea3n h\u00f3a, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai \u0111\u00fang c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. M\u1ed9t s\u01a1 su\u1ea5t nh\u1ecf trong k\u00ea khai c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb t\u01b0\u1edbc quy\u1ec1n mi\u1ec5n tr\u1eeb v\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. V\u00ec v\u1eady, s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 so\u00e1t x\u00e9t c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_lap_Ho_so_giao_dich_lien_ket_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u00e1p d\u1ee5ng quy tr\u00ecnh 5 b\u01b0\u1edbc chu\u1ea9n qu\u1ed1c t\u1ebf t\u1ea1i g\u00f3i d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t r\u1ee7i ro: MAN ti\u1ebfn h\u00e0nh xem x\u00e9t d\u1eef li\u1ec7u qu\u00e1 kh\u1ee9 v\u00e0 nh\u1eadn di\u1ec7n c\u00e1c v\u00f9ng \u0111\u1ecf r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft: So\u00e1t x\u00e9t k\u1ef9 t\u1eebng giao d\u1ecbch c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh n\u00ean giao d\u1ecbch li\u00ean k\u1ebft. X\u00e1c \u0111\u1ecbnh, l\u00e0m r\u00f5 b\u00ean li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, bao g\u1ed3m c\u1ea3 c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi b\u1ed5 sung nh\u01b0 giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis): Hi\u1ec3u r\u00f5 vai tr\u00f2, tr\u00e1ch nhi\u1ec7m v\u00e0 r\u1ee7i ro \u0111\u01b0\u1ee3c g\u00e1nh ch\u1ecbu. \u0110\u1ed3ng th\u1eddi xem x\u00e9t b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng. K\u00e8m theo \u0111\u00f3 l\u00e0 m\u1ed9t quan \u0111i\u1ec3m l\u1eadp lu\u1eadn logic l\u00fd do ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking): \u0110\u1ec3 kh\u1eb3ng \u0111\u1ecbnh m\u1ee9c gi\u00e1 trong c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 h\u1ee3p l\u00fd, kh\u00e1ch quan v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, MAN tri\u1ec3n khai quy tr\u00ecnh ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP (d\u1eef li\u1ec7u c\u00f4ng khai, d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, r\u1ed3i m\u1edbi \u0111\u1ebfn d\u1eef li\u1ec7u c\u01a1 quan thu\u1ebf). Th\u00f4ng qua \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t kho\u1ea3ng l\u1ee3i nhu\u1eadn an to\u00e0n ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn chu\u1ea9n d\u1ef1a tr\u00ean d\u1eef li\u1ec7u so s\u00e1nh th\u1ecb tr\u01b0\u1eddng, v\u1edbi c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u1ecdng t\u00e2m nh\u01b0 t\u00ecm ki\u1ebfm doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp t\u01b0\u01a1ng \u0111\u1ed3ng, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u b\u1ea3n quy\u1ec1n (Orbis, Bloomberg).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh: \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p khi \u0111\u00e3 thu\u00ea t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft trong m\u1ecdi bu\u1ed5i l\u00e0m vi\u1ec7c v\u1edbi thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_lap_Ho_so_giao_dich_lien_ket_moi_nhat_2026\"><\/span><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi nh\u1ea5t 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c c\u1ed1 \u0111\u1ecbnh m\u00e0 s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch li\u00ean k\u1ebft, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 y\u00eau c\u1ea7u v\u1ec1 d\u1eef li\u1ec7u so s\u00e1nh qu\u1ed1c t\u1ebf. V\u1edbi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch \u0111\u01a1n gi\u1ea3n, ph\u1ea1m vi c\u00f4ng vi\u1ec7c th\u01b0\u1eddng d\u1eebng \u1edf vi\u1ec7c l\u1eadp Local File v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c b\u1eaft bu\u1ed9c. Trong khi \u0111\u00f3, doanh nghi\u1ec7p FDI ho\u1eb7c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia s\u1ebd c\u1ea7n th\u00eam Master File, b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, ch\u1ee9c n\u0103ng v\u00e0 r\u1ee7i ro. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng gi\u00e1 tham kh\u1ea3o c\u1ee7a d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo t\u1eebng nh\u00f3m.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>G\u00f3i d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng vi\u1ec7c chi ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u00ed \u01b0\u1edbc t\u00ednh (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i ti\u00eau chu\u1ea9n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch \u0111\u01a1n gi\u1ea3n.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp Ph\u1ee5 l\u1ee5c I, II, III v\u00e0 H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 80.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i n\u00e2ng cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, c\u00f3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Local File, Master File v\u00e0 ch\u1ea1y d\u1eef li\u1ec7u qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">90.000.000 &#8211; 180.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1edbn.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ecdn b\u1ed9 3 c\u1ea5p \u0111\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (k\u00e8m B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200.000.000 &#8211; 350.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh thanh tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang trong di\u1ec7n b\u1ecb thanh tra.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t l\u1ea1i c\u00e1c d\u1eef li\u1ec7u, h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u h\u1ed3 s\u01a1.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 th\u1ecfa thu\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><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 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean ch\u1ec9 mang t\u00ednh tham kh\u1ea3o v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch li\u00ean k\u1ebft, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u01a1 c\u1ea5u s\u1edf h\u1eefu, y\u00eau c\u1ea7u v\u1ec1 Master File, CbCR, c\u0169ng nh\u01b0 t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n thanh tra ho\u1eb7c c\u00f3 r\u1ee7i ro cao v\u1ec1 chi ph\u00ed l\u00e3i vay, chuy\u1ec3n gi\u00e1, giao d\u1ecbch vay v\u1ed1n ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, chi ph\u00ed c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam do c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch d\u1eef li\u1ec7u chuy\u00ean s\u00e2u v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n gi\u1ea3i tr\u00ecnh ri\u00eang. V\u00ec v\u1eady, \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o gi\u00e1 ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p nh\u1ea5t, doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network!\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_khi_su_dung_dich_vu_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4692\" aria-describedby=\"caption-attachment-4692\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4692\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-khi-su-dung-dich-vu-lap-Ho-so-giao-dich-lien-ket.jpg\" alt=\"L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-khi-su-dung-dich-vu-lap-Ho-so-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-khi-su-dung-dich-vu-lap-Ho-so-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-khi-su-dung-dich-vu-lap-Ho-so-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-khi-su-dung-dich-vu-lap-Ho-so-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Loi-ich-khi-su-dung-dich-vu-lap-Ho-so-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4692\" class=\"wp-caption-text\">L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb uy t\u00edn v\u00e0 chuy\u00ean nghi\u1ec7p\u00a0 nh\u01b0 MAN s\u1ebd mang l\u1ea1i gi\u00e1 tr\u1ecb v\u01b0\u1ee3t xa chi ph\u00ed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean m\u00f4n h\u00f3a: \u0110\u1ed9i ng\u0169 am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf thanh tra v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft cam k\u1ebft ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 v\u00e0 D\u1eef li\u1ec7u: Truy c\u1eadp d\u1eef li\u1ec7u t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u, \u00e1p d\u1ee5ng \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi gi\u00fap t\u00ecm ki\u1ebfm \u0111\u1ed1i ch\u1ee9ng thuy\u1ebft ph\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf: T\u01b0 v\u1ea5n c\u1ea5u tr\u00fac giao d\u1ecbch gi\u00fap bi\u00ean l\u1ee3i nhu\u1eadn n\u1eb1m trong v\u00f9ng an to\u00e0n nh\u1edd d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o m\u1eadt th\u00f4ng tin tuy\u1ec7t \u0111\u1ed1i: M\u1ecdi d\u1eef li\u1ec7u chi\u1ebfn l\u01b0\u1ee3c \u0111\u01b0\u1ee3c cam k\u1ebft b\u1ea3o m\u1eadt.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Tam_quan_trong_cua_dich_vu_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>K\u1ebft lu\u1eadn: T\u1ea7m quan tr\u1ecdng c\u1ee7a d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1eeba c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb, c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o CbCR. B\u1ed9 H\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n ph\u1ea1t kh\u1ed5ng l\u1ed3 m\u00e0 c\u00f2n t\u1ea1o d\u1ef1ng uy t\u00edn v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. Trong n\u0103m 2026, s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 v\u01b0\u1ee3t qua m\u1ecdi k\u1ef3 thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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_dich_vu_lap_Ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 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=\"Thoi_han_nop_Ho_so_giao_dich_lien_ket_va_cac_phu_luc_di_kem_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m l\u00e0 khi n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh). H\u1ed3 s\u01a1 ch\u1ee9ng minh (Local\/Master File) doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef s\u1eb5n t\u1ea1i tr\u1ee5 s\u1edf. Khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra, thanh tra thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c. Ri\u00eang \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 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.                    <\/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=\"Neu_cong_ty_me_o_nuoc_ngoai_da_lap_Master_File_toi_co_can_dung_dich_vu_lap_Ho_so_giao_dich_lien_ket_tai_Viet_Nam_nua_khong\"><\/span>N\u1ebfu c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 l\u1eadp Master File, t\u00f4i c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam n\u1eefa 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. M\u1eb7c d\u00f9 c\u00f3 th\u1ec3 k\u1ebf th\u1eeba d\u1eef li\u1ec7u t\u1eeb t\u1eadp \u0111o\u00e0n nh\u01b0ng H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) c\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n ng\u1eef sang ti\u1ebfng Vi\u1ec7t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t, H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) b\u1eaft bu\u1ed9c ph\u1ea3i do ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam chu\u1ea9n b\u1ecb d\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba.                     <\/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=\"Lam_the_nao_de_biet_bien_loi_nhuan_cua_cong_ty_toi_co_nam_trong_vung_an_toan_hay_khong\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty t\u00f4i c\u00f3 n\u1eb1m trong v\u00f9ng an to\u00e0n hay kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 Benchmarking (Ph\u00e2n t\u00edch so s\u00e1nh) t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean d\u1ee5ng, theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp (th\u01b0\u1eddng t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75). N\u1ebfu l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 r\u1ea5t cao.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_bi_loai_vuot_muc_30_EBITDA_co_duoc_chuyen_sang_nam_sau_khong\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i (v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf k\u1ebf ti\u1ebfp khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong v\u00f2ng kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.                    <\/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\": \"Th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m l\u00e0 khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (th\u01b0\u1eddng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh). H\u1ed3 s\u01a1 ch\u1ee9ng minh (Local\/Master File) doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef s\u1eb5n t\u1ea1i tr\u1ee5 s\u1edf. Khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra, thanh tra thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c. Ri\u00eang \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR), theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 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.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 l\u1eadp Master File, t\u00f4i c\u00f3 c\u1ea7n d\u00f9ng d\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam n\u1eefa 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. M\u1eb7c d\u00f9 c\u00f3 th\u1ec3 k\u1ebf th\u1eeba d\u1eef li\u1ec7u t\u1eeb t\u1eadp \u0111o\u00e0n nh\u01b0ng H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) c\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n ng\u1eef sang ti\u1ebfng Vi\u1ec7t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t, H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) b\u1eaft bu\u1ed9c ph\u1ea3i do ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam chu\u1ea9n b\u1ecb d\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba.\"\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\": \"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty t\u00f4i c\u00f3 n\u1eb1m trong v\u00f9ng an to\u00e0n hay kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 Benchmarking (Ph\u00e2n t\u00edch so s\u00e1nh) t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean d\u1ee5ng, theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u m\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp (th\u01b0\u1eddng t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn 75). N\u1ebfu l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p n\u1eb1m ngo\u00e0i kho\u1ea3ng n\u00e0y m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 r\u1ea5t cao.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i (v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf k\u1ebf ti\u1ebfp khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong v\u00f2ng kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.\"\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>D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1eeba thay \u0111\u1ed5i h\u00e0ng lo\u1ea1t ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb, c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o CbCR. V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3627","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\/3627","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=3627"}],"version-history":[{"count":7,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3627\/revisions"}],"predecessor-version":[{"id":4695,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3627\/revisions\/4695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4689"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}