{"id":3794,"date":"2026-04-15T15:11:01","date_gmt":"2026-04-15T08:11:01","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3794"},"modified":"2026-04-15T15:34:40","modified_gmt":"2026-04-15T08:34:40","slug":"vay-ngan-hang-co-phai-giao-dich-lien-ket-khong","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/","title":{"rendered":"Vay Ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf n\u0103m 2026, vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed l\u00e3i vay l\u00e0 b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p Vi\u1ec7t Nam. M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi g\u00e2y tranh c\u00e3i nh\u1ea5t l\u00e0: Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t m\u1ed1i quan h\u1ec7 n\u00e0y kh\u00f4ng ch\u1ec9 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay (v\u01b0\u1ee3t m\u1ee9c 30% EBITDA) m\u00e0 c\u00f2n d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf kh\u1ed5ng l\u1ed3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd c\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh l\u1ecbch s\u1eed t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/03\/2025) \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 khi n\u00e0o vi\u1ec7c vay v\u1ed1n ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng kh\u1ecfi c\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai ph\u1ee9c t\u1ea1p n\u00e0y.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1upsn8wa5qst9PPwvAekQvFAqhNV8zMaM\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" 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href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Quy_dinh_cu_va_nhung_noi_dau_cua_doanh_nghiep_Viet\" >Quy \u0111\u1ecbnh c\u0169 v\u00e0 nh\u1eefng n\u1ed7i \u0111au c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_ngoat_tu_Nghi_dinh_202025ND-CP\" >B\u01b0\u1edbc ngo\u1eb7t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Bo_sung_truong_hop_loai_tru_quan_trong\" >B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb quan tr\u1ecdng<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Uu_tien_ban_chat_hon_hinh_thuc\" >\u01afu ti\u00ean b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Huong_dan_chi_tiet_xac_dinh_quan_he_lien_ket_vay_ngan_hang\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft vay ng\u00e2n h\u00e0ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_1_Kiem_tra_cac_nguong_dinh_luong_dinh_ky\" >B\u01b0\u1edbc 1: Ki\u1ec3m tra c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ecbnh k\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_2_Danh_gia_moi_quan_he_quan_tri_thuc_te\" >B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 m\u1ed1i quan h\u1ec7 qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Buoc_3_Hoan_thien_ho_so_giai_trinh\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Khong_che_lai_vay_30_EBITDA\" >Kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA<\/a><\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Cac_truong_hop_de_gay_nham_lan\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn<\/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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#He_qua_cua_viec_ke_khai_sai_giao_dich_lien_ket\" >H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c k\u00ea khai sai 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Giai_dap_thac_mac_ve_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Theo_Nghi_dinh_202025ND-CP_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong_neu_vuot_nguong_25_von_chu_so_huu\" >Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Doanh_nghiep_can_ho_so_gi_de_chung_minh_vay_ngan_hang_khong_phai_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u1ea7n h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh vay ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Chi_phi_lai_vay_bi_khong_che_the_nao_neu_doanh_nghiep_xac_dinh_co_giao_dich_lien_ket\" >Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf th\u1ebf n\u00e0o n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00f3 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Vay_ngan_hang_co_su_bao_lanh_cua_cong_ty_me_thi_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong\" >Vay ng\u00e2n h\u00e0ng c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00ec vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft 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\/vay-ngan-hang-co-phai-giao-dich-lien-ket-khong\/#Nghi_dinh_202025ND-CP_co_ap_dung_hoi_to_cho_cac_ky_thue_truoc_nam_2024_khong\" >Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho c\u00e1c k\u1ef3 thu\u1ebf tr\u01b0\u1edbc n\u0103m 2024 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_giao_dich_lien_ket_theo_phap_luat_hien_hanh\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, ch\u00fang ta c\u1ea7n hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m n\u1ec1n t\u1ea3ng. Theo kho\u1ea3n 22 \u0110i\u1ec1u 3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u01b0\u1ee3c chi ti\u1ebft h\u00f3a t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch n\u00e0y bao g\u1ed3m: Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o hai y\u1ebfu t\u1ed1 then ch\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft: Hai b\u00ean c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111i\u1ec1u h\u00e0nh l\u1eabn nhau (\u0111\u1ecbnh ngh\u0129a t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh giao d\u1ecbch: Gi\u1eefa c\u00e1c b\u00ean \u0111\u00f3 c\u00f3 ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, \u0111i\u1ec3n h\u00ecnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u00e0 ti\u1ec1n \u0111\u1ec1 b\u1eaft bu\u1ed9c \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I, II, III, IV t\u1ea1i h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m, tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do thi\u1ebfu h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cu_va_nhung_noi_dau_cua_doanh_nghiep_Viet\"><\/span><b>Quy \u0111\u1ecbnh c\u0169 v\u00e0 nh\u1eefng n\u1ed7i \u0111au c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n t\u1eeb n\u0103m 2020 \u0111\u1ebfn tr\u01b0\u1edbc n\u0103m 2025, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 r\u01a1i v\u00e0o t\u00ecnh th\u1ebf ti\u1ebfn tho\u00e1i l\u01b0\u1ee1ng nan khi x\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng. Quy \u0111\u1ecbnh n\u00e0y n\u00eau r\u00f5:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&#8220;M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o&#8230; v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.&#8221;<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 th\u1ef1c thi ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y, n\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 2 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng tr\u00ean, ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u01a1ng nhi\u00ean b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn m\u1ed9t h\u1ec7 l\u1ee5y v\u00f4 l\u00fd: D\u00f9 ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb, giao d\u1ecbch vay v\u1ed1n v\u1eabn b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3 l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA. \u0110\u00e2y l\u00e0 l\u00fd do khi\u1ebfn t\u1eeb kh\u00f3a vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng lu\u00f4n l\u00e0 n\u1ed7i \u00e1m \u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh cao nh\u01b0ng kh\u00f4ng h\u1ec1 c\u00f3 m\u1ed1i quan h\u1ec7 th\u00e2n h\u1eefu hay s\u1edf h\u1eefu ch\u00e9o v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_ngoat_tu_Nghi_dinh_202025ND-CP\"><\/span><b>B\u01b0\u1edbc ngo\u1eb7t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3797\" aria-describedby=\"caption-attachment-3797\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3797\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Buoc-ngoat-tu-Nghi-dinh-20_2025_ND-CP-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong.jpg\" alt=\"B\u01b0\u1edbc ngo\u1eb7t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Buoc-ngoat-tu-Nghi-dinh-20_2025_ND-CP-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Buoc-ngoat-tu-Nghi-dinh-20_2025_ND-CP-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Buoc-ngoat-tu-Nghi-dinh-20_2025_ND-CP-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Buoc-ngoat-tu-Nghi-dinh-20_2025_ND-CP-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Buoc-ngoat-tu-Nghi-dinh-20_2025_ND-CP-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3797\" class=\"wp-caption-text\">B\u01b0\u1edbc ngo\u1eb7t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eadn th\u1ea5y nh\u1eefng b\u1ea5t c\u1eadp khi \u0111\u00e1nh \u0111\u1ed3ng quan h\u1ec7 t\u00edn d\u1ee5ng th\u01b0\u01a1ng m\u1ea1i v\u1edbi quan h\u1ec7 li\u00ean k\u1ebft mang t\u00ednh ki\u1ec3m so\u00e1t, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2024 v\u00e0 n\u0103m 2026, vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi \u0111\u00e3 tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 c\u00f3 l\u1ee3i h\u01a1n r\u1ea5t nhi\u1ec1u cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_truong_hop_loai_tru_quan_trong\"><\/span><b>B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb quan tr\u1ecdng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung m\u1ed9t \u0111o\u1ea1n gi\u1ea3i th\u00edch mang t\u00ednh c\u1ee9u c\u00e1nh ngay sau \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 5. Theo \u0111\u00f3, c\u00e1c b\u00ean s\u1ebd <\/span><b>KH\u00d4NG<\/b><span style=\"font-weight: 400;\"> b\u1ecb coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng (b\u00ean cho vay) 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 v\u00e0o doanh nghi\u1ec7p \u0111i vay d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m kh\u00e1c c\u1ee7a \u0110i\u1ec1u 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng v\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c g\u00f3p v\u1ed1n c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba kh\u00e1c theo m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c s\u1edf h\u1eefu ch\u00e9o.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ban_chat_hon_hinh_thuc\"><\/span><b>\u01afu ti\u00ean b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u1eb3ng \u0111\u1ecbnh: \u0110\u1ec3 tr\u1ea3 l\u1eddi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, kh\u00f4ng th\u1ec3 ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 25% hay 50% d\u01b0 n\u1ee3. C\u01a1 quan thu\u1ebf n\u0103m 2026 s\u1ebd xem x\u00e9t \u0111\u1ebfn y\u1ebfu t\u1ed1 quy\u1ec1n ki\u1ec3m so\u00e1t. N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng theo c\u01a1 ch\u1ebf th\u1ea9m \u0111\u1ecbnh t\u00edn d\u1ee5ng th\u00f4ng th\u01b0\u1eddng, l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng, v\u00e0 ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 quy\u1ec1n can thi\u1ec7p v\u00e0o c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p, th\u00ec \u0111\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi n\u00e0y gi\u00fap gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 v\u1ea5n \u0111\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng cho c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb th\u01b0\u1eddng xuy\u00ean c\u00f3 d\u01b0 n\u1ee3 vay r\u1ea5t l\u1edbn so v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_xac_dinh_quan_he_lien_ket_vay_ngan_hang\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft vay ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ef1 m\u00ecnh gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng cho doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh r\u00e0 so\u00e1t nghi\u00eam ng\u1eb7t qua 3 b\u01b0\u1edbc:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_cac_nguong_dinh_luong_dinh_ky\"><\/span><b>B\u01b0\u1edbc 1: Ki\u1ec3m tra c\u00e1c ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ecbnh k\u1ef3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb nh\u01b0ng ng\u01b0\u1ee1ng \u0111\u1ecbnh l\u01b0\u1ee3ng v\u1eabn l\u00e0 v\u1ea1ch xu\u1ea5t ph\u00e1t. Doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 1 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 \/ V\u1ed1n g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ch\u1ec9 s\u1ed1 2 c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 \/ T\u1ed5ng c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trung v\u00e0 d\u00e0i h\u1ea1n\u00a0\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ed9t trong hai ch\u1ec9 s\u1ed1 kh\u00f4ng th\u1ecfa m\u00e3n ng\u01b0\u1ee1ng (d\u01b0\u1edbi 25% ho\u1eb7c d\u01b0\u1edbi 50%), c\u00f3 th\u1ec3 t\u1ef1 tin k\u1ebft lu\u1eadn vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng l\u00e0 <\/span><b>KH\u00d4NG<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Danh_gia_moi_quan_he_quan_tri_thuc_te\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u00e1nh gi\u00e1 m\u1ed1i quan h\u1ec7 qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea3 hai ch\u1ec9 s\u1ed1 \u0111\u1ec1u v\u01b0\u1ee3t ng\u01b0\u1ee1ng, b\u1ea1n ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. H\u00e3y ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u00e0nh vi\u00ean n\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng n\u1eb1m trong H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u1ea7m c\u1ed1 tr\u00ean 10% v\u1ed1n g\u00f3p \u0111\u1ec3 ng\u00e2n h\u00e0ng n\u1eafm quy\u1ec1n bi\u1ec3u quy\u1ebft kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 can thi\u1ec7p n\u00e0y, c\u00e2u tr\u1ea3 l\u1eddi cho vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u1eabn l\u00e0<\/span> <b>KH\u00d4NG<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_ho_so_giai_trinh\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, s\u1ef1 chu\u1ea9n b\u1ecb tr\u01b0\u1edbc l\u00e0 ch\u00eca kh\u00f3a. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ki\u1ec3m tra v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn t\u1eeb ng\u00e2n h\u00e0ng v\u1ec1 vi\u1ec7c kh\u00f4ng tham gia qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh vay v\u1ed1n th\u1ec3 hi\u1ec7n t\u00ednh kh\u00e1ch quan v\u00e0 l\u00e3i su\u1ea5t theo th\u1ecb tr\u01b0\u1eddng (Arm\u2019s length).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f4ng c\u00f2n l\u00fang t\u00fang khi thanh tra thu\u1ebf \u0111\u1eb7t c\u00e2u h\u1ecfi: \u201cVay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?&#8221;.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_lai_vay_30_EBITDA\"><\/span><b>Kh\u1ed1ng ch\u1ebf l\u00e3i vay 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do ch\u00ednh khi\u1ebfn doanh nghi\u1ec7p quan t\u00e2m \u0111\u1ebfn vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng. N\u1ebfu b\u1ecb x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/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 kh\u1ed1ng ch\u1ebf: T\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay c\u1ed9ng chi ph\u00ed kh\u1ea5u hao (EBITDA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c: S\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN trong n\u0103m hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo n\u1ebfu n\u0103m sau doanh nghi\u1ec7p v\u1eabn c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1ed5ng l\u00e3i vay n\u0103m sau ch\u01b0a qu\u00e1 30% EBITDA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n: Kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, n\u1ebfu x\u00e1c \u0111\u1ecbnh sai vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea5t \u0111i quy\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb h\u00e0ng t\u1ef7 \u0111\u1ed3ng chi ph\u00ed h\u1ee3p l\u1ec7, g\u00e2y thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_de_gay_nham_lan\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3796\" aria-describedby=\"caption-attachment-3796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3796\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 nh\u1ea7m l\u1eabn v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-de-nham-lan-ve-vay-ngan-hang-co-phai-giao-dich-lien-ket-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3796\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ec5 nh\u1ea7m l\u1eabn v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 quy \u0111\u1ecbnh \u0111\u00e3 r\u00f5 h\u01a1n, v\u1eabn c\u00f3 nh\u1eefng t\u00ecnh hu\u1ed1ng khi\u1ebfn doanh nghi\u1ec7p l\u00fang t\u00fang khi t\u1ef1 h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay Ng\u00e2n h\u00e0ng nh\u01b0ng do c\u00f4ng ty m\u1eb9 b\u1ea3o l\u00e3nh: N\u1ebfu c\u00f4ng ty m\u1eb9 (l\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p) th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c vay ng\u00e2n h\u00e0ng, th\u00ec d\u00f9 ng\u00e2n h\u00e0ng l\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp, giao d\u1ecbch n\u00e0y v\u1eabn b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay c\u00e1c c\u00e1 nh\u00e2n li\u00ean quan: N\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a Gi\u00e1m \u0111\u1ed1c ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a Gi\u00e1m \u0111\u1ed1c (ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00ean 10% v\u1ed1n) th\u00ec \u0111\u00e2y l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Khi \u0111\u00f3, to\u00e0n b\u1ed9 l\u00e3i vay tr\u1ea3 cho c\u1ea3 ng\u00e2n h\u00e0ng (d\u00f9 ng\u00e2n h\u00e0ng kh\u00f4ng li\u00ean k\u1ebft) c\u0169ng s\u1ebd b\u1ecb g\u1ed9p l\u1ea1i \u0111\u1ec3 t\u00ednh ng\u01b0\u1ee1ng 30% EBITDA. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ef1c k\u1ef3 quan tr\u1ecdng m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n b\u1ecf qua khi x\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay Ng\u00e2n h\u00e0ng d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh: M\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c bi\u1ebfn t\u01b0\u1edbng c\u1ee7a kho\u1ea3n vay c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 v\u1ec1 b\u1ea3n ch\u1ea5t \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_cua_viec_ke_khai_sai_giao_dich_lien_ket\"><\/span><b>H\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c k\u00ea khai sai 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 ch\u1ee7 quan trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c h\u1ec7 qu\u1ea3 kh\u1ed1c li\u1ec7t v\u1ec1 thu\u1ebf:<\/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: N\u1ebfu c\u01a1 quan thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng k\u00ea khai ho\u1eb7c kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, h\u1ecd c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t ho\u1eb7c \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng \u0111\u00e1ng ti\u1ebfc x\u1ea3y ra, Qu\u00fd doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><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><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 B\u1ed9 H\u1ed3 s\u01a1 mang t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf: Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 l\u00e0m doanh nghi\u1ec7p m\u1ea5t \u0111i t\u01b0 c\u00e1ch h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111ang \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed tu\u00e2n th\u1ee7 t\u0103ng v\u1ecdt: Vi\u1ec7c ph\u1ea3i thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/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;\"> khi \u0111\u00e3 qu\u00e1 h\u1ea1n quy\u1ebft to\u00e1n l\u00e0 m\u1ed9t chi ph\u00ed kh\u00f4ng h\u1ec1 nh\u1ecf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, h\u00e3y lu\u00f4n \u0111\u1eb7t c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ngay t\u1eeb khi b\u1eaft \u0111\u1ea7u l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh cho n\u0103m 2026.<\/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;\">X\u00e1c \u0111\u1ecbnh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t b\u00e0i to\u00e1n kh\u00f3 n\u1ebfu doanh nghi\u1ec7p n\u1eafm v\u1eefng c\u00e1c thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. S\u1ef1 thay \u0111\u1ed5i t\u1eeb t\u01b0 duy qu\u1ea3n l\u00fd theo s\u1ed1 l\u01b0\u1ee3ng sang qu\u1ea3n l\u00fd theo b\u1ea3n ch\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n r\u1ea5t l\u1edbn cho c\u00e1c doanh nghi\u1ec7p l\u00e0m \u0103n ch\u00e2n ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n r\u00e0 so\u00e1t t\u1ef7 l\u1ec7 vay ng\u00e2n h\u00e0ng tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0o m\u1ed7i cu\u1ed1i qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c ng\u00e2n h\u00e0ng kh\u00f4ng tham gia qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o l\u00e3nh vay v\u1ed1n v\u1edbi b\u00ean th\u1ee9 ba (nh\u01b0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Ng\u00e2n h\u00e0ng), c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i ngay l\u1eadp t\u1ee9c c\u00e2u h\u1ecfi: Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 t\u00edch h\u1ee3p s\u1eb5n c\u00e1c bi\u1ec3u m\u1eabu Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 tr\u00e1nh sai s\u00f3t \u0111\u1ecbnh d\u1ea1ng khi k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft!<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n Mi\u1ec5n Ph\u00ed <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn nh\u1ea5t nh\u1eb1m l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng:<\/span><\/p>\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=\"Theo_Nghi_dinh_202025ND-CP_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong_neu_vuot_nguong_25_von_chu_so_huu\"><\/span>Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, n\u1ebfu ng\u00e2n h\u00e0ng ch\u1ec9 cho vay th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay, kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh hay s\u1edf h\u1eefu ch\u00e9o, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft d\u00f9 d\u01b0 n\u1ee3 vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_ho_so_gi_de_chung_minh_vay_ngan_hang_khong_phai_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p c\u1ea7n h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh vay ng\u00e2n h\u00e0ng kh\u00f4ng ph\u1ea3i 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\t\u0110\u1ec3 ch\u1ee9ng minh vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u1ed3m: H\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp, B\u00e1o c\u00e1o c\u01a1 c\u1ea5u s\u1edf h\u1eefu ch\u1ee9ng minh kh\u00f4ng c\u00f3 c\u1ed5 \u0111\u00f4ng chung n\u1eafm quy\u1ec1n \u0111i\u1ec1u h\u00e0nh v\u00e0 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng kh\u00f4ng can thi\u1ec7p v\u00e0o c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a \u0111\u01a1n v\u1ecb.                    <\/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_khong_che_the_nao_neu_doanh_nghiep_xac_dinh_co_giao_dich_lien_ket\"><\/span>Chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf th\u1ebf n\u00e0o n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00f3 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\tKhi tr\u1ea3 l\u1eddi C\u00d3 cho c\u00e2u h\u1ecfi vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng, to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Ph\u1ea7n l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang k\u1ef3 sau trong t\u1ed1i \u0111a 05 n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Vay_ngan_hang_co_su_bao_lanh_cua_cong_ty_me_thi_vay_ngan_hang_co_phai_giao_dich_lien_ket_khong\"><\/span>Vay ng\u00e2n h\u00e0ng c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00ec vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft 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. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1eb7c d\u00f9 ng\u00e2n h\u00e0ng l\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp, nh\u01b0ng do c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh t\u1eeb c\u00f4ng ty m\u1eb9 (b\u00ean li\u00ean k\u1ebft), giao d\u1ecbch vay v\u1ed1n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i g\u1ed9p kho\u1ea3n l\u00e3i vay n\u00e0y khi t\u00ednh to\u00e1n ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf 30% EBITDA h\u00e0ng n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_202025ND-CP_co_ap_dung_hoi_to_cho_cac_ky_thue_truoc_nam_2024_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho c\u00e1c k\u1ef3 thu\u1ebf tr\u01b0\u1edbc n\u0103m 2024 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2024 tr\u1edf \u0111i. \u0110\u1ed1i v\u1edbi c\u00e1c tranh ch\u1ea5p v\u1ec1 vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p n\u00ean tham chi\u1ebfu v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 xem x\u00e9t kh\u1ea3 n\u0103ng \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.                    <\/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\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. 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Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, m\u1eb7c d\u00f9 ng\u00e2n h\u00e0ng l\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp, nh\u01b0ng do c\u00f3 s\u1ef1 b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh t\u1eeb c\u00f4ng ty m\u1eb9 (b\u00ean li\u00ean k\u1ebft), giao d\u1ecbch vay v\u1ed1n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. 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M\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi g\u00e2y tranh c\u00e3i nh\u1ea5t l\u00e0: Vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? Vi\u1ec7c x\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3794","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\/3794","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=3794"}],"version-history":[{"count":5,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3794\/revisions"}],"predecessor-version":[{"id":3802,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3794\/revisions\/3802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3795"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}