{"id":3952,"date":"2026-05-05T09:45:10","date_gmt":"2026-05-05T02:45:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3952"},"modified":"2026-05-05T09:45:48","modified_gmt":"2026-05-05T02:45:48","slug":"phat-khong-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"M\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft bao nhi\u00eau?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf n\u0103m 2026 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a m\u1ea1nh m\u1ebd, ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed1i lo l\u1edbn \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u1ed1i FDI v\u00e0 doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 vay v\u1ed1n, qu\u1ea3n l\u00fd th\u00e2n h\u1eefu ho\u1eb7c giao d\u1ecbch n\u1ed9i b\u1ed9 ph\u1ee9c t\u1ea1p. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft, ch\u1eadm n\u1ed9p ph\u1ee5 l\u1ee5c k\u00ea khai ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u1edbi r\u1ee7i ro t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 chi ti\u1ebft m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u1ed5 bi\u1ebfn, nh\u1eefng r\u1ee7i ro ng\u1ea7m ph\u00eda sau v\u00e0 l\u1ed9 tr\u00ecnh x\u1eed l\u00fd an to\u00e0n \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf thanh tra.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Hieu_dung_ve_nghia_vu_ke_khai_giao_dich_lien_ket\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi_va_tai_sao_de_bi_bo_sot\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao d\u1ec5 b\u1ecb b\u1ecf s\u00f3t?<\/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\/phat-khong-ke-khai-giao-dich-lien-ket\/#Danh_muc_ho_so_bat_buoc_de_tranh_phat_khong_ke_khai_giao_dich_lien_ket\" >Danh m\u1ee5c h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_da_qua_han_nop_ho_so_can_lam_gi_ngay\" >Doanh nghi\u1ec7p \u0111\u00e3 qu\u00e1 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n l\u00e0m g\u00ec ngay?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Chi_tiet_hanh_vi_vi_pham_va_muc_phat_khong_ke_khai_giao_dich_lien_ket\" >Chi ti\u1ebft h\u00e0nh vi vi ph\u1ea1m v\u00e0 m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Phat_hanh_chinh_ve_cham_nop_hoac_khong_nop_ho_so\" >Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Phat_hanh_vi_khai_sai_dan_den_thieu_so_thue_phai_nop\" >Ph\u1ea1t h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/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\/phat-khong-ke-khai-giao-dich-lien-ket\/#Phat_hanh_vi_tron_thue_lien_quan_den_chuyen_gia\" >Ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Rui_ro_ngam_neu_khong_ke_khai_giao_dich_lien_ket\" >R\u1ee7i ro ng\u1ea7m n\u1ebfu kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Quyen_an_dinh_thue_Con_ac_mong_cua_moi_doanh_nghiep\" >Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf: C\u01a1n \u00e1c m\u1ed9ng c\u1ee7a m\u1ecdi doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Loai_bo_chi_phi_lai_vay_vuot_muc_30_EBITDA\" >Lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Mat_uy_tin_va_bi_diem_ten_tren_he_thong_quan_ly_rui_ro\" >M\u1ea5t uy t\u00edn v\u00e0 b\u1ecb \u0111i\u1ec3m t\u00ean tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro<\/a><\/li><\/ul><\/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\/phat-khong-ke-khai-giao-dich-lien-ket\/#Tai_sao_nen_chu_dong_nop_bo_sung_de_tranh_phat_khong_ke_khai_giao_dich_lien_ket\" >T\u1ea1i sao n\u00ean ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Loi_ich_cua_viec_nop_bo_sung\" >L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c n\u1ed9p b\u1ed5 sung<\/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\/phat-khong-ke-khai-giao-dich-lien-ket\/#Quy_trinh_loai_bo_rui_ro_phat_khong_ke_khai_giao_dich_lien_ket\" >Quy tr\u00ecnh lo\u1ea1i b\u1ecf r\u1ee7i ro ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_muc_phat_khong_ke_khai_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_co_vay_ngan_hang_co_tai_san_the_chap_day_du_tai_sao_van_bi_dua_vao_dien_ra_soat_va_phat_khong_ke_khai_giao_dich_lien_ket\" >Doanh nghi\u1ec7p c\u00f3 vay ng\u00e2n h\u00e0ng, c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ea7y \u0111\u1ee7, t\u1ea1i sao v\u1eabn b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n r\u00e0 so\u00e1t v\u00e0 ph\u1ea1t kh\u00f4ng k\u00ea khai 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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Thuc_te_kinh_doanh_dang_lo_do_thi_truong_bien_dong_neu_co_quan_thue_an_dinh_loi_nhuan_trung_binh_nganh_thi_doanh_nghiep_lay_tien_dau_de_nop\" >Th\u1ef1c t\u1ebf kinh doanh \u0111ang l\u1ed7 do th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, n\u1ebfu c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn trung b\u00ecnh ng\u00e0nh th\u00ec doanh nghi\u1ec7p l\u1ea5y ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 n\u1ed9p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Ca_nhan_Giam_doc_cho_cong_ty_muon_tien_khong_lai_suat_de_duy_tri_san_xuat_hanh_dong_ho_tro_nay_co_gay_rui_ro_phat_khong_ke_khai_giao_dich_lien_ket_khong\" >C\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t \u0111\u1ec3 duy tr\u00ec s\u1ea3n xu\u1ea5t, h\u00e0nh \u0111\u1ed9ng h\u1ed7 tr\u1ee3 n\u00e0y c\u00f3 g\u00e2y r\u1ee7i ro ph\u1ea1t kh\u00f4ng k\u00ea khai 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-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phat-khong-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_da_nop_quyet_toan_thue_duoc_2_nam_ma_khong_ke_khai_phu_luc_gio_nop_bo_sung_co_bi_thanh_tra_kiem_tra_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c 2 n\u0103m m\u00e0 kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c, gi\u1edd n\u1ed9p b\u1ed5 sung c\u00f3 b\u1ecb thanh tra ki\u1ec3m tra kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_nghia_vu_ke_khai_giao_dich_lien_ket\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3957\" aria-describedby=\"caption-attachment-3957\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3957\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-giup-doanh-nghiep-tranh-phat-khong-ke-khai-giao-dich-lien-ket-va-rui-ro-truy-thu-thue.jpg\" alt=\"Ngh\u0129a v\u1ee5 k\u00ea khai gi\u00fap doanh nghi\u1ec7p tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro truy thu thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-giup-doanh-nghiep-tranh-phat-khong-ke-khai-giao-dich-lien-ket-va-rui-ro-truy-thu-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-giup-doanh-nghiep-tranh-phat-khong-ke-khai-giao-dich-lien-ket-va-rui-ro-truy-thu-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-giup-doanh-nghiep-tranh-phat-khong-ke-khai-giao-dich-lien-ket-va-rui-ro-truy-thu-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-giup-doanh-nghiep-tranh-phat-khong-ke-khai-giao-dich-lien-ket-va-rui-ro-truy-thu-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nghia-vu-ke-khai-giup-doanh-nghiep-tranh-phat-khong-ke-khai-giao-dich-lien-ket-va-rui-ro-truy-thu-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3957\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 k\u00ea khai gi\u00fap doanh nghi\u1ec7p tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro truy thu thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o c\u00e1c m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 v\u1ecb th\u1ebf c\u1ee7a m\u00ecnh. Theo quy \u0111\u1ecbnh 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;\"> v\u00e0 <\/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;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132, ngh\u0129a v\u1ee5 k\u00ea khai kh\u00f4ng ch\u1ec9 d\u00e0nh cho c\u00e1c \u00f4ng l\u1edbn \u0111a qu\u1ed1c gia m\u00e0 \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_va_tai_sao_de_bi_bo_sot\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao d\u1ec5 b\u1ecb b\u1ecf s\u00f3t?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><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. Danh m\u1ee5c 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\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng sai s\u00f3t d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c quan h\u1ec7 li\u00ean k\u1ebft ng\u1ea7m. \u0110i\u1ec3n h\u00ecnh l\u00e0:<\/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 c\u00f3 kho\u1ea3n vay\/m\u01b0\u1ee3n chi\u1ebfm \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 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf. N\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng r\u00e0 so\u00e1t k\u1ef9 ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, r\u1ee7i ro b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u1ef1c k\u1ef3 cao khi thanh tra thu\u1ebf v\u00e0o cu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh th\u00e2n h\u1eefu: Hai doanh nghi\u1ec7p c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c th\u00e0nh vi\u00ean trong c\u00f9ng m\u1ed9t gia \u0111\u00ecnh (v\u1ee3, ch\u1ed3ng, cha m\u1eb9, con c\u00e1i&#8230;). \u0110\u00e2y l\u00e0 k\u1ebd h\u1edf khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p t\u01b0 nh\u00e2n b\u1ecb truy thu v\u00e0 \u00e1p m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft n\u1eb7ng n\u1ec1 do ch\u1ee7 quan cho r\u1eb1ng &#8220;m\u01b0\u1ee3n ti\u1ec1n ng\u01b0\u1eddi nh\u00e0 kh\u00f4ng c\u1ea7n k\u00ea khai&#8221;.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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_ho_so_bat_buoc_de_tranh_phat_khong_ke_khai_giao_dich_lien_ket\"><\/span><b>Danh m\u1ee5c h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai 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\u00e0ng n\u0103m, c\u00f9ng v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ho\u00e0n th\u00e0nh b\u1ed9 h\u1ed3 s\u01a1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c I, II, III, IV: K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c th\u00f4ng tin so s\u00e1nh. \u0110\u00e2y l\u00e0 t\u1edd khai \u0111i\u1ec7n t\u1eed \u0111i k\u00e8m quy\u1ebft to\u00e1n thu\u1ebf, thi\u1ebfu t\u1edd khai n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ch\u1ea5p nh\u1eadn \u00e1n ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: Bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File). D\u00f9 kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00f9ng quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng doanh nghi\u1ec7p ph\u1ea3i l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 y\u00eau c\u1ea7u. N\u1ebfu kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p s\u1ebd b\u1ecb coi l\u00e0 vi ph\u1ea1m h\u00e0nh vi v\u1ec1 h\u1ed3 s\u01a1 v\u00e0 ch\u1ecbu m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 tr\u00ean 18.000 t\u1ef7 \u0111\u1ed3ng (ho\u1eb7c ng\u01b0\u1ee1ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf s\u1ed1 li\u1ec7u, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n uy t\u00edn. Vi\u1ec7c s\u1eed d\u1ee5ng<\/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;\"> chuy\u00ean nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n r\u1ee7i ro v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_qua_han_nop_ho_so_can_lam_gi_ngay\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00e3 qu\u00e1 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n l\u00e0m g\u00ec ngay?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3956\" aria-describedby=\"caption-attachment-3956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3956\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Da-qua-han-nop-ho-so-can-lam-gi-ngay-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket.jpg\" alt=\"\u0110\u00e3 qu\u00e1 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n l\u00e0m g\u00ec ngay \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Da-qua-han-nop-ho-so-can-lam-gi-ngay-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Da-qua-han-nop-ho-so-can-lam-gi-ngay-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Da-qua-han-nop-ho-so-can-lam-gi-ngay-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Da-qua-han-nop-ho-so-can-lam-gi-ngay-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Da-qua-han-nop-ho-so-can-lam-gi-ngay-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3956\" class=\"wp-caption-text\">\u0110\u00e3 qu\u00e1 h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 c\u1ea7n l\u00e0m g\u00ec ngay \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 \u0111\u00e3 tr\u00f4i qua. N\u1ebfu doanh nghi\u1ec7p v\u1eabn ch\u01b0a k\u00ea khai, ch\u01b0a n\u1ed9p ho\u1eb7c n\u1ed9p thi\u1ebfu c\u00e1c ph\u1ee5 l\u1ee5c quan tr\u1ecdng, t\u00ecnh tr\u1ea1ng vi ph\u1ea1m \u0111ang \u1edf m\u1ee9c b\u00e1o \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1eadm tr\u1ec5 th\u00eam m\u1ed7i ng\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m t\u0103ng ti\u1ec1n ch\u1eadm n\u1ed9p m\u00e0 c\u00f2n tr\u1ef1c ti\u1ebfp \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o t\u1ea7m ng\u1eafm thanh tra s\u1edbm c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd. Khi \u0111\u00e3 qu\u00e1 h\u1ea1n, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u ch\u00e9o t\u1eeb ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu c\u00f3 ph\u00e1t hi\u1ec7n b\u1ea5t k\u1ef3 sai ph\u1ea1m tr\u01b0\u1edbc khi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khai b\u00e1o, m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf khung cao nh\u1ea5t \u0111i k\u00e8m v\u1edbi quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng khoan nh\u01b0\u1ee3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh \u0111\u1ed9ng kh\u1ea9n c\u1ea5p c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quan h\u1ec7 li\u00ean k\u1ebft ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ed5 sung c\u00e1c ph\u1ee5 l\u1ee5c I, II, III, IV tr\u00ean h\u1ec7 th\u1ed1ng HTKK.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea5p nh\u1eadn n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p h\u00e0nh ch\u00ednh \u0111\u1ec3 h\u01b0\u1edfng t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 &#8220;t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb s\u1eb5n gi\u1ea3i tr\u00ecnh cho c\u00e1c giao d\u1ecbch \u0111\u00e3 qu\u00e1 h\u1ea1n \u0111\u1ec3 tr\u00e1nh m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft do h\u00e0nh vi c\u1ed1 t\u00ecnh che gi\u1ea5u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1eb7c c\u00e1ch nhanh nh\u1ea5t v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t n\u00ean ch\u1ee7 \u0111\u1ed9ng t\u00ecm ki\u1ebfm s\u1ef1 tham v\u1ea5n t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, uy t\u00edn v\u00e0 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_hanh_vi_vi_pham_va_muc_phat_khong_ke_khai_giao_dich_lien_ket\"><\/span><b>Chi ti\u1ebft h\u00e0nh vi vi ph\u1ea1m v\u00e0 m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai 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;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd cho c\u00e1c m\u1ee9c ph\u1ea1t hi\u1ec7n nay ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf. Tuy nhi\u00ean, trong n\u0103m 2026, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng (AI Tax) \u0111\u00e3 gi\u00fap c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n sai ph\u1ea1m nhanh ch\u00f3ng h\u01a1n, khi\u1ebfn h\u00e0nh vi tr\u1ed1n tr\u00e1nh m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 \u0111i\u1ec1u kh\u00f4ng th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_chinh_ve_cham_nop_hoac_khong_nop_ho_so\"><\/span><b>Ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 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;\">M\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p ph\u1ee5 l\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean th\u1eddi gian ch\u1eadm tr\u1ec5 so v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng chi ti\u1ebft m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p ph\u1ee5 l\u1ee5c.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Th\u1eddi gian ch\u1eadm n\u1ed9p<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>H\u1ec7 l\u1ee5y<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1eeb 01 &#8211; 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 2.000.000 &#8211; 5.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1eeb 31 &#8211; 60 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 5.000.000 &#8211; 8.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u1ed3 s\u01a1 t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">T\u1eeb 61 &#8211; 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 8.000.000 &#8211; 12.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Sau 90 ng\u00e0y ho\u1eb7c kh\u00f4ng n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea1t t\u1eeb 15.000.000 &#8211; 25.000.000 VN\u0110<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Thanh tra di\u1ec7n r\u1ed9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b> <span style=\"font-weight: 400;\">Khi \u0111\u00e3 b\u1ecb \u00e1p m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u1edf m\u1ee9c cao nh\u1ea5t, doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_vi_khai_sai_dan_den_thieu_so_thue_phai_nop\"><\/span><b>Ph\u1ea1t h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/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 k\u00ea khai nh\u01b0ng k\u00ea khai sai, thi\u1ebfu c\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu nh\u1eb1m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t:<\/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: 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 kho\u1ea3n ph\u1ea1t b\u1ed5 sung sau khi \u0111\u00e3 n\u1ed9p ph\u1ea1t h\u00e0nh ch\u00ednh cho l\u1ed7i ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: T\u00ednh theo t\u1ef7 l\u1ec7 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu. Gi\u1ea3 s\u1eed doanh nghi\u1ec7p b\u1ecb truy thu 1 t\u1ef7 \u0111\u1ed3ng thu\u1ebf sau 3 n\u0103m, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u01a1n 300 tri\u1ec7u \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 con s\u1ed1 \u0111au \u0111\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi ti\u1ec1n ph\u1ea1t ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_vi_tron_thue_lien_quan_den_chuyen_gia\"><\/span><b>Ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf li\u00ean quan \u0111\u1ebfn chuy\u1ec3n gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ed1 t\u00ecnh thi\u1ebft l\u1eadp gi\u00e1 giao d\u1ecbch kh\u00f4ng theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle) \u0111\u1ec3 chuy\u1ec3n l\u1ee3i nhu\u1eadn, m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd chuy\u1ec3n th\u00e0nh ph\u1ea1t tr\u1ed1n thu\u1ebf t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_ngam_neu_khong_ke_khai_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro ng\u1ea7m n\u1ebfu kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3955\" aria-describedby=\"caption-attachment-3955\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3955\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-ngam-dan-den-phat-khong-ke-khai-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro ng\u1ea7m d\u1eabn \u0111\u1ebfn ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-ngam-dan-den-phat-khong-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-ngam-dan-den-phat-khong-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-ngam-dan-den-phat-khong-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-ngam-dan-den-phat-khong-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Rui-ro-ngam-dan-den-phat-khong-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3955\" class=\"wp-caption-text\">R\u1ee7i ro ng\u1ea7m d\u1eabn \u0111\u1ebfn ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ec9 nh\u00ecn v\u00e0o con s\u1ed1 v\u00e0i ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng \u0111\u00e1ng l\u00e0 bao so v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI l\u1edbn, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia nh\u01b0ng t\u00e1c \u0111\u1ed9ng d\u00e2y chuy\u1ec1n t\u1eeb vi\u1ec7c b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u1edbi th\u1ef1c s\u1ef1 l\u00e0 n\u1ed7i \u00e1m \u1ea3nh \u0111\u1ed1i v\u1edbi d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue_Con_ac_mong_cua_moi_doanh_nghiep\"><\/span><b>Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf: C\u01a1n \u00e1c m\u1ed9ng c\u1ee7a m\u1ecdi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p vi ph\u1ea1m quy \u0111\u1ecbnh v\u00e0 b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. H\u1ecd s\u1ebd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c doanh nghi\u1ec7p t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, c\u01a1 quan thu\u1ebf s\u1ebd ch\u1ecdn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u1edf m\u1ee9c trung v\u1ecb ho\u1eb7c cao h\u01a1n c\u1ee7a ng\u00e0nh. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng d\u00f9 th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111ang l\u1ed7 do chi ph\u00ed \u0111\u1ea7u t\u01b0 l\u1edbn nh\u01b0ng v\u1eabn b\u1ecb \u1ea5n \u0111\u1ecbnh c\u00f3 l\u00e3i v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN). \u0110\u00e2y l\u00e0 h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp c\u1ee7a vi\u1ec7c coi th\u01b0\u1eddng c\u00e1c c\u1ea3nh b\u00e1o v\u1ec1 ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loai_bo_chi_phi_lai_vay_vuot_muc_30_EBITDA\"><\/span><b>Lo\u1ea1i b\u1ecf chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, n\u1ebfu doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng k\u00ea khai \u0111\u00fang, c\u01a1 quan thu\u1ebf s\u1ebd r\u00e0 so\u00e1t v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay kh\u00f4ng qu\u00e1 30% EBITDA. To\u00e0n b\u1ed9 ph\u1ea7n chi ph\u00ed 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p vay v\u1ed1n c\u00f4ng ty m\u1eb9 v\u1edbi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng nh\u01b0ng v\u00ec kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Khi thanh tra, c\u01a1 quan thu\u1ebf lo\u1ea1i h\u1ebft chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 30% EBITDA. Ngo\u00e0i ra, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam 20% thu\u1ebf TNDN c\u1ed9ng v\u1edbi ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/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><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_uy_tin_va_bi_diem_ten_tren_he_thong_quan_ly_rui_ro\"><\/span><b>M\u1ea5t uy t\u00edn v\u00e0 b\u1ecb \u0111i\u1ec3m t\u00ean tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, c\u01a1 s\u1edf d\u1eef li\u1ec7u thu\u1ebf qu\u1ed1c gia \u0111\u00e3 li\u00ean th\u00f4ng v\u1edbi h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng v\u00e0 h\u1ea3i quan. M\u1ed9t khi doanh nghi\u1ec7p b\u1ecb ghi nh\u1eadn l\u1ecbch s\u1eed vi ph\u1ea1m v\u1ec1 ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, \u0111i\u1ec3m t\u00edn nhi\u1ec7m thu\u1ebf s\u1ebd s\u1ee5t gi\u1ea3m nghi\u00eam tr\u1ecdng. \u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n khi doanh nghi\u1ec7p mu\u1ed1n xin \u01b0u \u0111\u00e3i thu\u1ebf, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c tham gia c\u00e1c g\u00f3i th\u1ea7u d\u1ef1 \u00e1n c\u00f3 v\u1ed1n ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_nen_chu_dong_nop_bo_sung_de_tranh_phat_khong_ke_khai_giao_dich_lien_ket\"><\/span><b>T\u1ea1i sao n\u00ean ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3954\" aria-describedby=\"caption-attachment-3954\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3954\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-nop-bo-sung-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-nop-bo-sung-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-nop-bo-sung-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-nop-bo-sung-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-nop-bo-sung-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Chu-dong-nop-bo-sung-de-tranh-phat-khong-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3954\" class=\"wp-caption-text\">Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung \u0111\u1ec3 tr\u00e1nh ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ee9ng tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh tra g\u1eaft gao, gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t l\u00e0 doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan ch\u1ee9c n\u0103ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Vi\u1ec7c t\u1ef1 nguy\u1ec7n n\u1ed9p b\u1ed5 sung kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_viec_nop_bo_sung\"><\/span><b>L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c n\u1ed9p b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c sai s\u00f3t k\u00ea khai tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra kh\u00f4ng ch\u1ec9 l\u00e0 bi\u1ec7n ph\u00e1p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c cho s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u m\u1ee9c ph\u1ea1t: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1ebfu n\u1ed9p b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u: B\u1ea1n l\u00e0 ng\u01b0\u1eddi ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1, thay v\u00ec \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u1ef1 \u1ea5n \u0111\u1ecbnh sau khi \u0111\u00e3 \u00e1p m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ed4n \u0111\u1ecbnh t\u00e2m l\u00fd v\u1eadn h\u00e0nh: Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i lo l\u1eafng v\u1ec1 nh\u1eefng kho\u1ea3n thu\u1ebf treo kh\u1ed5ng l\u1ed3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_loai_bo_rui_ro_phat_khong_ke_khai_giao_dich_lien_ket\"><\/span><b>Quy tr\u00ecnh lo\u1ea1i b\u1ecf r\u1ee7i ro ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra, ban l\u00e3nh \u0111\u1ea1o v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n l\u1ed9 tr\u00ecnh r\u00e0 so\u00e1t nghi\u00eam ng\u1eb7t theo c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u00e1c ti\u00eau ch\u00ed h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft: Ki\u1ec3m tra k\u1ef9 c\u00e1c m\u1ed1i quan h\u1ec7 v\u1ec1 v\u1ed1n (25%), qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t v\u00e0 c\u00e1c quan h\u1ec7 gia \u0111\u00ecnh c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c. \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c kho\u1ea3n vay ng\u00e2n h\u00e0ng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn, l\u1ed7i ph\u1ed5 bi\u1ebfn g\u00e2y ra vi\u1ec7c b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a Ph\u1ee5 l\u1ee5c I: \u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch mua b\u00e1n, vay m\u01b0\u1ee3n v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng b\u1ecf s\u00f3t b\u1ea5t k\u1ef3 m\u00e3 s\u1ed1 thu\u1ebf li\u00ean k\u1ebft n\u00e0o. S\u1ef1 minh b\u1ea1ch \u1edf b\u01b0\u1edbc n\u00e0y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 tho\u00e1t kh\u1ecfi \u00e1n ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File v\u00e0 Master File): \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt c\u1ef1c k\u1ef3 quan tr\u1ecdng. H\u1ed3 s\u01a1 ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Thi\u1ebfu h\u1ed3 s\u01a1 n\u00e0y, vi\u1ec7c b\u1ecb ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u c\u1ee7a m\u1ed9t \u0111\u1ee3t truy thu thu\u1ebf quy m\u00f4 l\u1edbn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p b\u1ed5 sung qua h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed: Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t. H\u00e3y nh\u1edb r\u1eb1ng, m\u1ed7i ng\u00e0y tr\u00f4i qua, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p do l\u1ed7i ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd c\u00e0ng t\u00edch t\u1ee5 l\u1edbn h\u01a1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng thanh tra chuy\u1ec3n gi\u00e1 v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u li\u00ean th\u00f4ng tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng, ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t r\u1ee7i ro mang t\u00ednh c\u1ea3nh b\u00e1o m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 th\u1ef1c t\u1ebf m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111ang ph\u1ea3i \u0111\u1ed1i m\u1eb7t. T\u1eeb c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh ban \u0111\u1ea7u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00e9o theo h\u00e0ng lo\u1ea1t h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng nh\u01b0 truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, lo\u1ea1i chi ph\u00ed l\u00e3i vay, b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 suy gi\u1ea3m \u0111i\u1ec3m t\u00edn nhi\u1ec7m thu\u1ebf trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c x\u1eed l\u00fd khi b\u1ecb thanh tra, m\u00e0 l\u00e0 s\u1ef1 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ngay t\u1eeb \u0111\u1ea7u. Vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 t\u00ednh minh b\u1ea1ch v\u00e0 s\u1ef1 \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p v\u1eabn c\u00f2n \u0111ang b\u0103n kho\u0103n li\u1ec7u m\u00ecnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai hay kh\u00f4ng, ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c tham v\u1ea5n s\u1edbm v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd lu\u00f4n l\u00e0 l\u1ef1a ch\u1ecdn an to\u00e0n v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t. V\u1edbi kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 \u0111\u00e3 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd cho r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p FDI. MAN &#8211; Master Accountant Network t\u1ef1 tin mang l\u1ea1i gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t.<\/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<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 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><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><strong>L\u00ea Ho\u00e0ng Tuy\u00ean<\/strong><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_muc_phat_khong_ke_khai_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_vay_ngan_hang_co_tai_san_the_chap_day_du_tai_sao_van_bi_dua_vao_dien_ra_soat_va_phat_khong_ke_khai_giao_dich_lien_ket\"><\/span>Doanh nghi\u1ec7p c\u00f3 vay ng\u00e2n h\u00e0ng, c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ea7y \u0111\u1ee7, t\u1ea1i sao v\u1eabn b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n r\u00e0 so\u00e1t v\u00e0 ph\u1ea1t kh\u00f4ng k\u00ea khai 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\tTheo \u0111i\u1ec3m d, kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, n\u1ebfu kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u1ee7a b\u1ea1n chi\u1ebfm tr\u00ean 25% v\u1ed1n 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, ng\u00e2n h\u00e0ng \u0111\u00f3 m\u1eb7c \u0111\u1ecbnh \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft. Ch\u00ednh v\u00ec \u0111i\u1ec1u \u0111\u00f3, d\u1eabn t\u1edbi ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p ph\u1ee5 l\u1ee5c n\u1ebfu b\u1ecf s\u00f3t doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu ph\u1ea1t.                    <\/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=\"Thuc_te_kinh_doanh_dang_lo_do_thi_truong_bien_dong_neu_co_quan_thue_an_dinh_loi_nhuan_trung_binh_nganh_thi_doanh_nghiep_lay_tien_dau_de_nop\"><\/span>Th\u1ef1c t\u1ebf kinh doanh \u0111ang l\u1ed7 do th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, n\u1ebfu c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn trung b\u00ecnh ng\u00e0nh th\u00ec doanh nghi\u1ec7p l\u1ea5y ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 n\u1ed9p?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf b\u00e1o c\u00e1o l\u1ed7 n\u1ebfu b\u1ea1n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. Khi \u0111\u00f3, h\u1ecd s\u1ebd \u00e1p d\u1ee5ng \u1ea5n \u0111\u1ecbnh thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh \u0111ang c\u00f3 l\u00e3i. \u0110\u1ec3 tr\u00e1nh k\u1ecbch b\u1ea3n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb Local File c\u1ef1c k\u1ef3 ch\u1eb7t ch\u1ebd \u0111\u1ec3 gi\u1ea3i tr\u00ecnh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 g\u00e2y l\u1ed7.                    <\/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=\"Ca_nhan_Giam_doc_cho_cong_ty_muon_tien_khong_lai_suat_de_duy_tri_san_xuat_hanh_dong_ho_tro_nay_co_gay_rui_ro_phat_khong_ke_khai_giao_dich_lien_ket_khong\"><\/span>C\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t \u0111\u1ec3 duy tr\u00ec s\u1ea3n xu\u1ea5t, h\u00e0nh \u0111\u1ed9ng h\u1ed7 tr\u1ee3 n\u00e0y c\u00f3 g\u00e2y r\u1ee7i ro ph\u1ea1t kh\u00f4ng k\u00ea khai 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, v\u00e0 r\u1ee7i ro n\u00e0y c\u1ef1c k\u1ef3 l\u1edbn. Quan h\u1ec7 gi\u1eefa Gi\u00e1m \u0111\u1ed1c (ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh) v\u00e0 C\u00f4ng ty l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c cho m\u01b0\u1ee3n kh\u00f4ng l\u00e3i su\u1ea5t b\u1ecb coi l\u00e0 giao d\u1ecbch kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. C\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00e0i ch\u00ednh (t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u00e3i su\u1ea5t cho vay ph\u1ed5 bi\u1ebfn) \u0111\u1ed1i v\u1edbi b\u00ean cho m\u01b0\u1ee3n ho\u1eb7c lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed li\u00ean quan. Vi\u1ec7c kh\u00f4ng k\u00ea khai l\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u00e0 s\u1ebd ph\u1ea3i ch\u1ecbu ph\u1ea1t.                    <\/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_da_nop_quyet_toan_thue_duoc_2_nam_ma_khong_ke_khai_phu_luc_gio_nop_bo_sung_co_bi_thanh_tra_kiem_tra_khong\"><\/span>Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c 2 n\u0103m m\u00e0 kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c, gi\u1edd n\u1ed9p b\u1ed5 sung c\u00f3 b\u1ecb thanh tra ki\u1ec3m tra kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tVi\u1ec7c n\u1ed9p b\u1ed5 sung ch\u1eafc ch\u1eafn s\u1ebd khi\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a ng\u00e0nh thu\u1ebf ghi nh\u1eadn thay \u0111\u1ed5i, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eb9 m\u1ee9c ph\u1ea1t. N\u1ebfu ch\u1ee7 \u0111\u1ed9ng n\u1ed9p tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p h\u00e0nh ch\u00ednh v\u00e0 thu\u1ebf ph\u00e1t sinh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n trong l\u00fac thanh tra, doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ed9ng v\u1edbi \u00e1n tr\u1ed1n thu\u1ebf (ph\u1ea1t 1 - 3 l\u1ea7n thu\u1ebf).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 vay ng\u00e2n h\u00e0ng, c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ea7y \u0111\u1ee7, t\u1ea1i sao v\u1eabn b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n r\u00e0 so\u00e1t v\u00e0 ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111i\u1ec3m d, kho\u1ea3n 2, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, n\u1ebfu kho\u1ea3n vay ng\u00e2n h\u00e0ng c\u1ee7a b\u1ea1n chi\u1ebfm tr\u00ean 25% v\u1ed1n 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, ng\u00e2n h\u00e0ng \u0111\u00f3 m\u1eb7c \u0111\u1ecbnh \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft. Ch\u00ednh v\u00ec \u0111i\u1ec1u \u0111\u00f3, d\u1eabn t\u1edbi ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p ph\u1ee5 l\u1ee5c n\u1ebfu b\u1ecf s\u00f3t doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu ph\u1ea1t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1ef1c t\u1ebf kinh doanh \u0111ang l\u1ed7 do th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng, n\u1ebfu c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn trung b\u00ecnh ng\u00e0nh th\u00ec doanh nghi\u1ec7p l\u1ea5y ti\u1ec1n \u0111\u00e2u \u0111\u1ec3 n\u1ed9p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf b\u00e1o c\u00e1o l\u1ed7 n\u1ebfu b\u1ea1n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00f4ng qua H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. Khi \u0111\u00f3, h\u1ecd s\u1ebd \u00e1p d\u1ee5ng \u1ea5n \u0111\u1ecbnh thu\u1ebf d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh \u0111ang c\u00f3 l\u00e3i. \u0110\u1ec3 tr\u00e1nh k\u1ecbch b\u1ea3n n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb Local File c\u1ef1c k\u1ef3 ch\u1eb7t ch\u1ebd \u0111\u1ec3 gi\u1ea3i tr\u00ecnh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1eb7c th\u00f9 g\u00e2y l\u1ed7.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t \u0111\u1ec3 duy tr\u00ec s\u1ea3n xu\u1ea5t, h\u00e0nh \u0111\u1ed9ng h\u1ed7 tr\u1ee3 n\u00e0y c\u00f3 g\u00e2y r\u1ee7i ro ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, v\u00e0 r\u1ee7i ro n\u00e0y c\u1ef1c k\u1ef3 l\u1edbn. Quan h\u1ec7 gi\u1eefa Gi\u00e1m \u0111\u1ed1c (ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh) v\u00e0 C\u00f4ng ty l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c cho m\u01b0\u1ee3n kh\u00f4ng l\u00e3i su\u1ea5t b\u1ecb coi l\u00e0 giao d\u1ecbch kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. C\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00e0i ch\u00ednh (t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u00e3i su\u1ea5t cho vay ph\u1ed5 bi\u1ebfn) \u0111\u1ed1i v\u1edbi b\u00ean cho m\u01b0\u1ee3n ho\u1eb7c lo\u1ea1i b\u1ecf c\u00e1c chi ph\u00ed li\u00ean quan. Vi\u1ec7c kh\u00f4ng k\u00ea khai l\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u00e0 s\u1ebd ph\u1ea3i ch\u1ecbu ph\u1ea1t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c 2 n\u0103m m\u00e0 kh\u00f4ng k\u00ea khai ph\u1ee5 l\u1ee5c, gi\u1edd n\u1ed9p b\u1ed5 sung c\u00f3 b\u1ecb thanh tra ki\u1ec3m tra kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c n\u1ed9p b\u1ed5 sung ch\u1eafc ch\u1eafn s\u1ebd khi\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a ng\u00e0nh thu\u1ebf ghi nh\u1eadn thay \u0111\u1ed5i, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eb9 m\u1ee9c ph\u1ea1t. N\u1ebfu ch\u1ee7 \u0111\u1ed9ng n\u1ed9p tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p h\u00e0nh ch\u00ednh v\u00e0 thu\u1ebf ph\u00e1t sinh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n trong l\u00fac thanh tra, doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u1ed9ng v\u1edbi \u00e1n tr\u1ed1n thu\u1ebf (ph\u1ea1t 1 - 3 l\u1ea7n thu\u1ebf).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh thanh tra thu\u1ebf chuy\u1ec3n gi\u00e1 ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf n\u0103m 2026 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a m\u1ea1nh m\u1ebd, ph\u1ea1t kh\u00f4ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed1i lo l\u1edbn \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u1ed1i FDI v\u00e0 doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3953,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3952","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\/3952","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=3952"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3952\/revisions"}],"predecessor-version":[{"id":3959,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3952\/revisions\/3959"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3953"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}