{"id":3887,"date":"2026-04-23T11:04:02","date_gmt":"2026-04-23T04:04:02","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3887"},"modified":"2026-04-23T11:04:02","modified_gmt":"2026-04-23T04:04:02","slug":"khong-ke-khai-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"M\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao nhi\u00eau?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n \u0111\u1ebfn n\u0103m 2030, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean si\u1ebft ch\u1eb7t. B\u01b0\u1edbc sang n\u0103m 2026, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1edbn (Big Data) v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111\u00e3 cho ph\u00e9p c\u01a1 quan thu\u1ebf nh\u1eadn di\u1ec7n c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 s\u1ef1 b\u1ea5t th\u01b0\u1eddng trong gi\u00e1 c\u1ea3 giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, th\u1ef1c tr\u1ea1ng hi\u1ec7n nay l\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn ch\u01b0a \u0111\u00e1nh gi\u00e1 \u0111\u00fang m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. C\u00e2u h\u1ecfi \u0111\u1eb7t ra kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n h\u00e0nh ch\u00ednh, m\u00e0 l\u00e0 doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng khi b\u1ecb thanh tra chuy\u00ean s\u00e2u v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, m\u1ee9c ph\u1ea1t v\u00e0 nh\u1eefng r\u1ee7i ro ti\u1ec1m t\u00e0ng nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/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\">Index<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Nghia_vu_ke_khai_giao_dich_lien_ket_Hieu_dung_de_tranh_sai_lam\" >Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft: Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 tr\u00e1nh sai l\u1ea7m<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Nhan_dien_ro_cac_ben_co_quan_he_lien_ket\" >Nh\u1eadn di\u1ec7n r\u00f5 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Danh_muc_cac_phu_luc_bat_buoc_phai_nop\" >Danh m\u1ee5c c\u00e1c ph\u1ee5 l\u1ee5c b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Vay_khong_ke_khai_phu_luc_giao_dich_lien_ket_thi_bi_phat_bao_nhieu\" >V\u1eady kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Phat_do_cham_nop_hoac_khong_nop_ho_so\" >Ph\u1ea1t do ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Phat_hanh_vi_khai_sai_khai_thieu_chi_tieu\" >Ph\u1ea1t h\u00e0nh vi khai sai, khai thi\u1ebfu ch\u1ec9 ti\u00eau<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Rui_ro_nghiem_trong_nhat_tu_viec_an_dinh_thue_va_khong_che_chi_phi\" >R\u1ee7i ro nghi\u00eam tr\u1ecdng nh\u1ea5t t\u1eeb vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Quyen_an_dinh_gia_va_ty_suat_loi_nhuan\" >Quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Hieu_ung_loai_tru_chi_phi_lai_vay\" >Hi\u1ec7u \u1ee9ng lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Tu_dong_tang_diem_rui_ro_tren_he_thong_quan_ly_thue_2026\" >T\u1ef1 \u0111\u1ed9ng t\u0103ng \u0111i\u1ec3m r\u1ee7i ro tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf 2026<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Phan_tich_hanh_vi_tron_thue_va_trach_nhiem_phap_ly\" >Ph\u00e2n t\u00edch h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#He_luy_tu_viec_khong_ke_khai_phu_luc_giao_dich_lien_ket\" >H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c 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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Giai_phap_va_chien_luoc_tuan_thu_cho_doanh_nghiep_nam_2026\" >Gi\u1ea3i ph\u00e1p v\u00e0 chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p n\u0103m 2026<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Ra_soat_quan_he_lien_ket_ngay_tu_dau_nam_tai_chinh\" >R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Hoan_thien_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Tan_dung_cong_nghe_va_tu_van_chuyen_sau\" >T\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u<\/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\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Chu_dong_ke_khai_bo_sung\" >Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/khong-ke-khai-phu-luc-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_giao_dich_lien_ket_Hieu_dung_de_tranh_sai_lam\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft: Hi\u1ec3u \u0111\u00fang \u0111\u1ec3 tr\u00e1nh sai l\u1ea7m<\/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\u00e1c ch\u1ebf t\u00e0i, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y hay kh\u00f4ng. Theo <\/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\">Decree 132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, t\u1ea5t c\u1ea3 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai. M\u1ed9t sai s\u00f3t ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 s\u1ef1 thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 kh\u00e1i ni\u1ec7m b\u00ean li\u00ean k\u1ebft m\u1edf r\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_ro_cac_ben_co_quan_he_lien_ket\"><\/span><b>Nh\u1eadn di\u1ec7n r\u00f5 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c s\u1edf h\u1eefu v\u1ed1n tr\u1ef1c ti\u1ebfp. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t:<\/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 vay v\u1ed1n: Doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh: M\u1ed9t doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p kia; ho\u1eb7c c\u1ea3 hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gia \u0111\u00ecnh: Giao d\u1ecbch gi\u1eefa c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh b\u1edfi nh\u1eefng ng\u01b0\u1eddi c\u00f3 m\u1ed1i quan h\u1ec7 huy\u1ebft th\u1ed1ng, th\u00e2n t\u1ed9c trong ph\u1ea1m vi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See details:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-hinh-thuc-giao-dich-lien-ket\/\">C\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_muc_cac_phu_luc_bat_buoc_phai_nop\"><\/span><b>Danh m\u1ee5c c\u00e1c ph\u1ee5 l\u1ee5c b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng x\u1ea3y ra khi doanh nghi\u1ec7p n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN nh\u01b0ng l\u1ea1i qu\u00ean \u0111\u00ednh k\u00e8m c\u00e1c m\u1eabu bi\u1ec3u sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 t\u1edd khai t\u1ed5ng h\u1ee3p c\u00e1c gi\u00e1 tr\u1ecb giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 02: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 03: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 04: B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) d\u00e0nh cho c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket-tren-htkk\/\">K\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft tr\u00ean HTKK.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng n\u1ebfu t\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai. Th\u1ef1c ch\u1ea5t, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c <\/span><i><span style=\"font-weight: 400;\">mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/i><span style=\"font-weight: 400;\"> (Local File\/Master File) ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y v\u1eabn b\u1ecb t\u00ednh l\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_khong_ke_khai_phu_luc_giao_dich_lien_ket_thi_bi_phat_bao_nhieu\"><\/span><b>V\u1eady kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3891\" aria-describedby=\"caption-attachment-3891\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3891\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh vi kh\u00f4ng k\u00ea khao ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Chi-tiet-muc-phat-hanh-vi-khong-ke-khao-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3891\" class=\"wp-caption-text\">Chi ti\u1ebft m\u1ee9c ph\u1ea1t h\u00e0nh vi kh\u00f4ng k\u00ea khao ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 125\/2020\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh r\u1ea5t r\u00f5 v\u1ec1 m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. \u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c khung h\u00ecnh ph\u1ea1t sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_do_cham_nop_hoac_khong_nop_ho_so\"><\/span><b>Ph\u1ea1t do ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang th\u1eddi h\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ebfn 5.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y: Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ebfn 8.000.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y ho\u1eb7c ho\u00e0n to\u00e0n kh\u00f4ng n\u1ed9p: \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh vi nghi\u00eam tr\u1ecdng, m\u1ee9c ph\u1ea1t dao \u0111\u1ed9ng t\u1eeb 8.000.000 \u0111\u1ebfn 15.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf s\u1ebd ra th\u00f4ng b\u00e1o y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5. N\u1ebfu v\u1eabn ti\u1ebfp t\u1ee5c kh\u00f4ng tu\u00e2n th\u1ee7, m\u1ee9c ph\u1ea1t s\u1ebd \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_vi_khai_sai_khai_thieu_chi_tieu\"><\/span><b>Ph\u1ea1t h\u00e0nh vi khai sai, khai thi\u1ebfu ch\u1ec9 ti\u00eau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i th\u1ef1c hi\u1ec7n h\u00e0nh vi kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 (t\u1ee9c l\u00e0 b\u1ecf s\u00f3t c\u00e1c giao d\u1ecbch nh\u1ecf ho\u1eb7c khai sai m\u00e3 s\u1ed1 thu\u1ebf b\u00ean li\u00ean k\u1ebft):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t t\u1eeb 5.000.000 \u0111\u1ebfn 8.000.000 VN\u0110 cho h\u00e0nh vi khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu: N\u1ebfu vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c k\u00ea khai sai d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai thu nh\u1eadp ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu \u0111\u1ee7 s\u1ed1 thu\u1ebf v\u00e0 ph\u1ea1t th\u00eam 20% tr\u00ean con s\u1ed1 \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_nghiem_trong_nhat_tu_viec_an_dinh_thue_va_khong_che_chi_phi\"><\/span><b>R\u1ee7i ro nghi\u00eam tr\u1ecdng nh\u1ea5t t\u1eeb vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3890\" aria-describedby=\"caption-attachment-3890\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3890\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro nghi\u00eam tr\u1ecdng vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed n\u00eau kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Rui-ro-nghiem-trong-viec-an-dinh-thue-va-khong-che-chi-phi-neu-khong-ke-khai-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3890\" class=\"wp-caption-text\">R\u1ee7i ro nghi\u00eam tr\u1ecdng vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 kh\u1ed1ng ch\u1ebf chi ph\u00ed n\u00eau kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh ch\u1ec9 d\u1eebng l\u1ea1i \u1edf v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng, c\u00f3 l\u1ebd nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn s\u1ebd ch\u1ee7 quan. Tuy nhi\u00ean, h\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c s\u1ef1 n\u1eb1m \u1edf vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_gia_va_ty_suat_loi_nhuan\"><\/span><b>Quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh m\u1ee9c gi\u00e1 giao d\u1ecbch: C\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 \u0111\u1ec3 \u00e1p m\u1ed9t m\u1ee9c gi\u00e1 b\u00e1n cao h\u01a1n ho\u1eb7c gi\u00e1 mua th\u1ea5p h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf doanh nghi\u1ec7p b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn: D\u1ef1a tr\u00ean c\u00e1c doanh nghi\u1ec7p so s\u00e1nh, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u1ea5n \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean doanh thu (ROS) ho\u1eb7c tr\u00ean gi\u00e1 v\u1ed1n \u1edf m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>For example: <\/b><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang b\u00e1o l\u1ed7 nh\u01b0ng c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn l\u00e0 5%, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNDN tr\u00ean s\u1ed1 l\u1ee3i nhu\u1eadn \u1ea5n \u0111\u1ecbnh \u0111\u00f3 c\u1ed9ng v\u1edbi l\u00e3i ch\u1eadm n\u1ed9p. Vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft r\u1ea5t d\u1ec5 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_ung_loai_tru_chi_phi_lai_vay\"><\/span><b>Hi\u1ec7u \u1ee9ng lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA. Doanh nghi\u1ec7p tham kh\u1ea3o c\u00f4ng th\u1ee9c, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\">c\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 l\u1ee5y: N\u1ebfu N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 lo\u1ea1i to\u00e0n b\u1ed9 ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA n\u00e0y ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p vay n\u1ee3 nhi\u1ec1u \u0111\u1ec3 \u0111\u1ea7u t\u01b0, vi\u1ec7c m\u1ea5t \u0111i kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng v\u1ecdt h\u00e0ng t\u1ef7 \u0111\u1ed3ng. \u0110\u1eb7c bi\u1ec7t, quy\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb sang c\u00e1c n\u0103m sau c\u0169ng s\u1ebd b\u1ecb \u0111e d\u1ecda n\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi gian l\u1eadn ho\u1eb7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch minh b\u1ea1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_dong_tang_diem_rui_ro_tren_he_thong_quan_ly_thue_2026\"><\/span><b>T\u1ef1 \u0111\u1ed9ng t\u0103ng \u0111i\u1ec3m r\u1ee7i ro tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng AI c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf n\u0103m 2026 s\u1ebd t\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p v\u00e0o nh\u00f3m r\u1ee7i ro cao n\u1ebfu ph\u00e1t hi\u1ec7n h\u00e0nh vi kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT theo di\u1ec7n Ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, g\u00e2y \u1ee9 \u0111\u1ecdng v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd t\u1eeb c\u00e1c c\u01a1 quan li\u00ean ng\u00e0nh v\u1ec1 ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 chuy\u1ec3n gi\u00e1 tr\u00e1i ph\u00e9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_hanh_vi_tron_thue_va_trach_nhiem_phap_ly\"><\/span><b>Ph\u00e2n t\u00edch h\u00e0nh vi tr\u1ed1n thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1ed1 t\u00ecnh kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m m\u1ee5c \u0111\u00edch chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i (Transfer Pricing) ho\u1eb7c \u0111i\u1ec1u ti\u1ebft l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00e1c nhau \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125, h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n. Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, Vi\u1ec7t Nam \u0111\u00e3 th\u1ef1c hi\u1ec7n tri\u1ec7t \u0111\u1ec3 vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin thu\u1ebf t\u1ef1 \u0111\u1ed9ng (AEOI) v\u1edbi h\u01a1n 100 qu\u1ed1c gia. Do \u0111\u00f3, vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 gi\u1ea5u c\u00e1c kho\u1ea3n thanh to\u00e1n cho c\u00f4ng ty m\u1eb9 t\u1ea1i c\u00e1c &#8220;thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf&#8221; g\u1ea7n nh\u01b0 l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3. N\u1ebfu s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf theo B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (s\u1eeda \u0111\u1ed5i 2017).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_tu_viec_khong_ke_khai_phu_luc_giao_dich_lien_ket\"><\/span><b>H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3889\" aria-describedby=\"caption-attachment-3889\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3889\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg\" alt=\"H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/He-luy-tu-viec-khong-ke-khai-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3889\" class=\"wp-caption-text\">H\u1ec7 l\u1ee5y t\u1eeb vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng c\u1ee7a vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u00e3y c\u00f9ng xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty S\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed Y (FDI Nh\u1eadt B\u1ea3n) t\u1ea1i B\u1eafc Ninh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef3 quy\u1ebft to\u00e1n 2022, C\u00f4ng ty Y c\u00f3 kho\u1ea3n vay 200 t\u1ef7 \u0111\u1ed3ng t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9 \u0111\u1ec3 m\u1edf r\u1ed9ng nh\u00e0 m\u00e1y. K\u1ebf to\u00e1n c\u00f4ng ty cho r\u1eb1ng \u0111\u00e2y l\u00e0 kho\u1ea3n vay h\u1ed7 tr\u1ee3 n\u1ed9i b\u1ed9 n\u00ean kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu s\u1ed1 01). \u0110\u1ebfn \u0111\u1ee3t thanh tra n\u0103m 2024:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 h\u00e0nh ch\u00ednh: C\u00f4ng ty b\u1ecb ph\u1ea1t 15 tri\u1ec7u \u0111\u1ed3ng do kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 chi ph\u00ed: C\u01a1 quan thu\u1ebf t\u00ednh to\u00e1n l\u1ea1i EBITDA v\u00e0 ph\u00e1t hi\u1ec7n chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00f4ng ty v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% l\u00e0 15 t\u1ef7 \u0111\u1ed3ng. Kho\u1ea3n 15 t\u1ef7 n\u00e0y b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf TNDN: C\u00f4ng ty ph\u1ea3i n\u1ed9p th\u00eam 20% c\u1ee7a 15 t\u1ef7 l\u00e0 ph\u1ea3i n\u1ed9p th\u00eam 3 t\u1ef7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: l\u00e3i 0.03%\/ng\u00e0y trong 730 ng\u00e0y (2 n\u0103m), t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 650 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng thi\u1ec7t h\u1ea1i h\u01a1n 3.6 t\u1ef7 \u0111\u1ed3ng ch\u1ec9 v\u00ec m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb uy t\u00edn, c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c k\u1ecbch b\u1ea3n x\u1ea5u nh\u01b0 tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_va_chien_luoc_tuan_thu_cho_doanh_nghiep_nam_2026\"><\/span><b>Gi\u1ea3i ph\u00e1p v\u00e0 chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay c\u00e1c h\u00e0nh \u0111\u1ed9ng sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_quan_he_lien_ket_ngay_tu_dau_nam_tai_chinh\"><\/span><b>R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn l\u00fac quy\u1ebft to\u00e1n m\u1edbi ki\u1ec3m tra. H\u00e3y thi\u1ebft l\u1eadp danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft d\u1ef1a tr\u00ean c\u1ea3 ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u1ed1n v\u00e0 ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t\/\u0111i\u1ec1u h\u00e0nh. M\u1ecdi giao d\u1ecbch d\u00f9 l\u00e0 nh\u1ecf nh\u1ea5t (nh\u01b0 m\u01b0\u1ee3n xe, h\u1ed7 tr\u1ee3 nh\u00e2n s\u1ef1, cho m\u01b0\u1ee3n v\u0103n ph\u00f2ng) c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ec3 tr\u00e1nh vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch v\u00f4 \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoan_thien_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng b\u1ea3o v\u1ec7 doanh nghi\u1ec7p khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. Vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng \u0111i \u0111\u00f4i v\u1edbi vi\u1ec7c thi\u1ebfu h\u1ee5t h\u1ed3 s\u01a1 n\u00e0y, khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t \u0111i kh\u1ea3 n\u0103ng gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu g\u1eb7p kh\u00f3 kh\u0103n, tr\u1edf ng\u1ea1i trong vi\u1ec7c k\u00ea khai, t\u00ecm ki\u1ebfm d\u1eef li\u1ec7u so s\u00e1nh ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng s\u1edbm t\u00ecm \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ho\u1eb7c s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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;\">\u0111\u1ec3 lu\u00f4n \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 mang t\u00ednh thuy\u1ebft ph\u1ee5c cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tan_dung_cong_nghe_va_tu_van_chuyen_sau\"><\/span><b>T\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u1ed3ng th\u1eddi, n\u00ean th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t thu\u1ebf \u0111\u1ecbnh k\u1ef3 b\u1edfi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf &#8211; ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. Chuy\u00ean gia s\u1ebd gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n ra nh\u1eefng l\u1ed7 h\u1ed5ng trong vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 b\u1ecf qua do \u00e1p l\u1ef1c c\u00f4ng vi\u1ec7c cu\u1ed1i n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_ke_khai_bo_sung\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u00e3 kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf thi\u1ebfu (n\u1ebfu c\u00f3) tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c s\u1ebd gi\u00fap gi\u1ea3m b\u1edbt c\u00e1c t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng v\u00e0 c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c \u00e1n ph\u1ea1t tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n gi\u1edd \u0111\u00e2y \u0111\u00e3 kh\u00f4ng c\u00f2n quan tr\u1ecdng b\u1eb1ng vi\u1ec7c doanh nghi\u1ec7p s\u1ebd t\u1ed3n t\u1ea1i th\u1ebf n\u00e0o n\u1ebfu b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 truy thu h\u00e0ng t\u1ef7 \u0111\u1ed3ng. Trong k\u1ef7 nguy\u00ean s\u1ed1 2026, s\u1ef1 minh b\u1ea1ch l\u00e0 l\u1ef1a ch\u1ecdn duy nh\u1ea5t \u0111\u1ec3 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 v\u00f4 c\u00f9ng r\u1ee7i ro. H\u00e3y \u0111\u1ea7u t\u01b0 \u0111\u00fang m\u1ee9c v\u00e0o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thu\u1ebf, c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c chuy\u00ean gia \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi ph\u1ee5 l\u1ee5c \u0111\u1ec1u \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/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\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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>Contact information MAN \u2013 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;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 Founder and CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf Vi\u1ec7t Nam \u0111ang chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd v\u1edbi chi\u1ebfn l\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n \u0111\u1ebfn n\u0103m 2030, vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf t\u01b0 nh\u00e2n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean si\u1ebft ch\u1eb7t. B\u01b0\u1edbc sang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3887","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\/3887","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=3887"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3887\/revisions"}],"predecessor-version":[{"id":3892,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3887\/revisions\/3892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3888"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}