{"id":3961,"date":"2026-05-05T11:23:38","date_gmt":"2026-05-05T04:23:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3961"},"modified":"2026-05-05T11:23:38","modified_gmt":"2026-05-05T04:23:38","slug":"nop-bo-sung-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u00ean th\u1ef1c t\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 k\u00ea khai sai hay thi\u1ebfu, m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u1ed5 sung, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ecnh tr\u1ea1ng thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf. N\u1ebfu ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang th\u1eddi \u0111i\u1ec3m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t 20% khai sai v\u00e0 gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 t\u1eebng k\u1ecbch b\u1ea3n x\u1eed ph\u1ea1t, quy tr\u00ecnh th\u1ef1c hi\u1ec7n chu\u1ea9n v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf.<\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Vai_tro_cua_Phu_luc_giao_dich_lien_ket_trong_ho_so_thue\" >Vai tr\u00f2 c\u1ee7a Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Vay_nop_bo_sung_phu_luc_giao_dich_lien_ket_co_bi_phat_khong\" >V\u1eady n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Nop_bo_sung_nhung_khong_lam_thay_doi_nghia_vu_thue\" >N\u1ed9p b\u1ed5 sung nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Nop_bo_sung_lam_phat_sinh_them_so_thue_phai_nop\" >N\u1ed9p b\u1ed5 sung l\u00e0m ph\u00e1t sinh th\u00eam 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Nop_bo_sung_sau_khi_co_quyet_dinh_thanh_tra_kiem_tra\" >N\u1ed9p b\u1ed5 sung sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Nhung_sai_sot_trong_yeu_dan_den_yeu_cau_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu d\u1eabn \u0111\u1ebfn y\u00eau c\u1ea7u n\u1ed9p b\u1ed5 sung 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Cac_muc_xu_phat_lien_quan_khac_can_luu_y\" >C\u00e1c m\u1ee9c x\u1eed ph\u1ea1t li\u00ean quan kh\u00e1c c\u1ea7n l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Tac_dong_cua_Nghi_dinh_202025ND-CP_doi_voi_viec_ke_khai\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ed1i v\u1edbi vi\u1ec7c k\u00ea khai<\/a><\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Case_study_thuc_te_khi_chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >Case study th\u1ef1c t\u1ebf khi ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c 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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Phuong_an_1_Chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >Ph\u01b0\u01a1ng \u00e1n 1: Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Phuong_an_2_Toi_khi_co_quyet_dinh_thanh_tra_moi_tien_hanh_bo_sung\" >Ph\u01b0\u01a1ng \u00e1n 2: T\u1edbi khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi ti\u1ebfn h\u00e0nh 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Quy_trinh_chuan_de_nop_bo_sung_phu_luc_giao_dich_lien_ket\" >Quy tr\u00ecnh chu\u1ea9n \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_1_Doi_soat_va_chuan_bi_du_lieu\" >B\u01b0\u1edbc 1: \u0110\u1ed1i so\u00e1t v\u00e0 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_2_Thao_tac_tren_phan_mem_HTKK\" >B\u01b0\u1edbc 2: Thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_3_Hoan_thien_ban_giai_trinh_KHBS_Mau_01-1KHBS_theo_Thong_tu_802021TT-BTC\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n b\u1ea3n gi\u1ea3i tr\u00ecnh KHBS (M\u1eabu 01-1\/KHBS theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC\u00a0<\/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\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Buoc_4_Nop_ho_so_va_hoan_tat_nghia_vu_tai_chinh\" >B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nop-bo-sung-phu-luc-giao-dich-lien-ket\/#Loi_khuyen_tu_chuyen_gia_giao_dich_lien_ket_de_toi_uu_quan_tri_thue\" >L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb thu\u1ebf<\/a><\/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\/nop-bo-sung-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\/nop-bo-sung-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=\"Vai_tro_cua_Phu_luc_giao_dich_lien_ket_trong_ho_so_thue\"><\/span><b>Vai tr\u00f2 c\u1ee7a Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ed3 s\u01a1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3965\" aria-describedby=\"caption-attachment-3965\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3965\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue.jpg\" alt=\"N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 vai tr\u00f2 quan tr\u1ecdng trong h\u1ed3 s\u01a1 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Nop-bo-sung-phu-luc-giao-dich-lien-ket-va-vai-tro-quan-trong-trong-ho-so-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3965\" class=\"wp-caption-text\">N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 vai tr\u00f2 quan tr\u1ecdng trong h\u1ed3 s\u01a1 thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the provisions of <\/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;\"> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn b\u1ed5 sung t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-C<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">P<\/span><\/strong> (\u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2025 tr\u1edf \u0111i), Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n b\u1eaft bu\u1ed9c, kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n th\u00f4ng tin tr\u00ean m\u1eabu n\u00e0y b\u1ecb sai l\u1ec7ch, vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 c\u00e1ch \u0111\u1ec3 minh b\u1ea1ch h\u00f3a s\u1ed1 li\u1ec7u. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o chi ti\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-giao-dich-lien-ket\/\"> related party transaction appendix<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 hi\u1ec7n t\u1ea1i c\u1ee7a m\u00ecnh. Ph\u1ee5 l\u1ee5c n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay (EBITDA) h\u1ee3p l\u1ec7 theo tr\u1ea7n 30%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh trung th\u1ef1c trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng (Arm&#8217;s Length Principle).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy c\u01a1 x\u00f3i m\u00f2n ngu\u1ed3n thu ng\u00e2n s\u00e1ch th\u00f4ng qua vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1eadm tr\u1ec5 trong vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a ng\u00e0nh Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng x\u1ebfp h\u1ea1ng doanh nghi\u1ec7p v\u00e0o nh\u00f3m \u01b0u ti\u00ean ki\u1ec3m tra cao, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u00e0i h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_nop_bo_sung_phu_luc_giao_dich_lien_ket_co_bi_phat_khong\"><\/span><b>V\u1eady n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3964\" aria-describedby=\"caption-attachment-3964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3964\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue.jpg\" alt=\"V\u1eady n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng v\u00e0 ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed1 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Vay-nop-bo-sung-phu-luc-giao-dich-lien-ket-co-bi-phat-khong-va-phan-loai-dua-tren-tac-dong-den-so-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3964\" class=\"wp-caption-text\">V\u1eady n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng v\u00e0 ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed1 thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c \u0111\u1ed9 x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean t\u00e1c \u0111\u1ed9ng t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_nhung_khong_lam_thay_doi_nghia_vu_thue\"><\/span><b>N\u1ed9p b\u1ed5 sung nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin \u0111\u1ecbnh danh ho\u1eb7c sai s\u00f3t s\u1ed1 li\u1ec7u c\u01a1 h\u1ecdc nh\u01b0ng t\u1ed5ng s\u1ed1 thu\u1ebf TNDN kh\u00f4ng thay \u0111\u1ed5i.<\/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: C\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 1.500.000 VN\u0110 \u0111\u1ebfn 2.500.000 VN\u0110 v\u1ec1 h\u00e0nh vi khai sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Note: <\/b><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 quan tr\u1ecdng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_lam_phat_sinh_them_so_thue_phai_nop\"><\/span><b>N\u1ed9p b\u1ed5 sung l\u00e0m ph\u00e1t sinh th\u00eam 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;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i chi ph\u00ed l\u00e3i vay v\u00e0 ph\u00e1t hi\u1ec7n ph\u1ea7n v\u01b0\u1ee3t tr\u1ea7n ch\u01b0a \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n l\u1ee3i: N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra t\u1ea1i tr\u1ee5 s\u1edf, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t 20% h\u00e0nh vi khai sai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5: Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y). \u0110\u00e2y l\u00e0 l\u00fd do v\u00ec sao MAN &#8211; Master Accountant Network lu\u00f4n khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ngay khi ph\u00e1t hi\u1ec7n sai s\u00f3t \u0111\u1ec3 c\u1eaft gi\u1ea3m g\u00e1nh n\u1eb7ng chi ph\u00ed ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_bo_sung_sau_khi_co_quyet_dinh_thanh_tra_kiem_tra\"><\/span><b>N\u1ed9p b\u1ed5 sung sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra ki\u1ec3m tra, vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 t\u1ef1 nguy\u1ec7n. Doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu, ph\u1ea1t khai sai 20% v\u00e0 c\u00f3 th\u1ec3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ee7 tin c\u1eady.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_trong_yeu_dan_den_yeu_cau_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu d\u1eabn \u0111\u1ebfn y\u00eau c\u1ea7u n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c 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;\">T\u1ea1i sao nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft nhi\u1ec1u l\u1ea7n? D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p m\u00e0 MAN t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c qua c\u00e1c cu\u1ed9c thanh tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai c\u00e1c b\u00ean li\u00ean k\u1ebft: Ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 b\u1ecf s\u00f3t m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft khi doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ng\u00e2n h\u00e0ng c\u00f3 t\u1ef7 l\u1ec7 cho vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. Khi ph\u00e1t hi\u1ec7n ra \u0111i\u1ec1u n\u00e0y, doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i to\u00e0n b\u1ed9 b\u1ea3ng k\u00ea giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau EBITDA: K\u1ebf to\u00e1n th\u01b0\u1eddng qu\u00ean c\u1ed9ng ng\u01b0\u1ee3c c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay v\u00e0 kh\u1ea5u hao khi t\u00ednh EBITDA theo lu\u1eadt thu\u1ebf (v\u1ed1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi EBITDA k\u1ebf to\u00e1n). L\u1ed7i n\u00e0y tr\u1ef1c ti\u1ebfp d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf TNDN v\u00e0 y\u00eau c\u1ea7u n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch 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;\">Thi\u1ebfu th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1: Vi\u1ec7c kh\u00f4ng ghi r\u00f5 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb coi l\u00e0 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 b\u1ed5 t\u00fac th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch d\u1eef li\u1ec7u gi\u1eefa c\u00e1c n\u0103m: S\u1ef1 kh\u00f4ng nh\u1ea5t qu\u00e1n trong vi\u1ec7c chuy\u1ec3n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m sau c\u0169ng l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft cho nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf c\u00f9ng l\u00fac.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_muc_xu_phat_lien_quan_khac_can_luu_y\"><\/span><b>C\u00e1c m\u1ee9c x\u1eed ph\u1ea1t li\u00ean quan kh\u00e1c c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh v\u1ea5n \u0111\u1ec1 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 bi\u1ec3u ph\u00ed x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m kh\u00e1c \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 r\u1ee7i ro:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng m\u1ee9c ph\u1ea1t vi ph\u1ea1m v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00e0nh vi vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 thu\u1ebf (bao g\u1ed3m ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00ean t\u1edbi 25.000.000 ho\u1eb7c h\u01a1n t\u00f9y v\u00e0o th\u1eddi h\u1ea1n tr\u1ec5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00f5 r\u00e0ng, chi ph\u00ed cho vi\u1ec7c t\u1ef1 nguy\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u1ea5p h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi vi\u1ec7c \u0111\u1ec3 c\u01a1 quan thu\u1ebf truy thu v\u00e0 x\u1eed ph\u1ea1t sau thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Nghi_dinh_202025ND-CP_doi_voi_viec_ke_khai\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ed1i v\u1edbi vi\u1ec7c k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP b\u1eaft \u0111\u1ea7u \u0111i s\u00e2u v\u00e0o th\u1ef1c t\u1ebf. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang chu\u1ea9n m\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng \u0111\u1ecbnh ngh\u0129a \u201cKi\u1ec3m so\u00e1t th\u1ef1c t\u1ebf&#8221;: Ngay c\u1ea3 khi kh\u00f4ng \u0111\u1ee7 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p, n\u1ebfu m\u1ed9t doanh nghi\u1ec7p c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1 c\u1ea5p cao ho\u1eb7c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, h\u1ecd v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft. Nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00ec tr\u01b0\u1edbc \u0111\u00f3 ch\u1ec9 d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n \u0111\u01a1n thu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng (AEOI): C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam hi\u1ec7n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u c\u1ee7a c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam v\u1edbi b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9. S\u1ef1 v\u00eanh l\u1ec7ch v\u1ec1 doanh thu hay t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn s\u1ebd d\u1eabn \u0111\u1ebfn l\u1ec7nh y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay: Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c b\u00f9 tr\u1eeb gi\u1eefa l\u00e3i cho vay v\u00e0 l\u00e3i vay v\u1ed1n khi t\u00ednh EBITDA gi\u00fap doanh nghi\u1ec7p c\u00f3 l\u1ee3i h\u01a1n. Do \u0111\u00f3, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 xin ho\u00e0n thu\u1ebf ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_khi_chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>Case study th\u1ef1c t\u1ebf khi ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3963\" aria-describedby=\"caption-attachment-3963\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3963\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Case study th\u1ef1c t\u1ebf khi ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung 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\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/05\/Case-study-thuc-te-khi-chu-dong-nop-bo-sung-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3963\" class=\"wp-caption-text\">Case study th\u1ef1c t\u1ebf khi ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung 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 t\u1ea1i sao vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i h\u1ed3 s\u01a1 c\u00f3 \u00fd ngh\u0129a s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng ngay sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh: Doanh nghi\u1ec7p FDI vay ng\u00e2n h\u00e0ng X s\u1ed1 ti\u1ec1n 100 t\u1ef7 \u0111\u1ed3ng, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu l\u00e0 150 t\u1ef7 \u0111\u1ed3ng. Do t\u1ef7 l\u1ec7 cho vay chi\u1ebfm tr\u00ean 25% v\u1ed1n g\u00f3p v\u00e0 ng\u00e2n h\u00e0ng X c\u00f3 quy\u1ec1n can thi\u1ec7p v\u00e0o c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh then ch\u1ed1t, \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft. N\u0103m 2023, do s\u01a1 su\u1ea5t, k\u1ebf to\u00e1n kh\u00f4ng k\u00ea khai m\u1ed1i quan h\u1ec7 n\u00e0y v\u00e0 kh\u00f4ng lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ea7u n\u0103m 2025, sau khi r\u00e0 so\u00e1t, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n m\u00ecnh \u0111\u00e3 khai thi\u1ebfu 1.2 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TNDN.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_1_Chu_dong_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>Ph\u01b0\u01a1ng \u00e1n 1: Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c 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;\">Doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 b\u1ed5 sung v\u00e0o th\u00e1ng 05\/2025. Khi \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf truy thu: 1.2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p 2 n\u0103m: 1.2 t\u1ef7 x 0,03% x 730 ng\u00e0y = 262.800.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: 0 \u0111\u1ed3ng (Do t\u1ef1 nguy\u1ec7n n\u1ed9p b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed: 1.462 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_2_Toi_khi_co_quyet_dinh_thanh_tra_moi_tien_hanh_bo_sung\"><\/span><b>Ph\u01b0\u01a1ng \u00e1n 2: T\u1edbi khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra m\u1edbi ti\u1ebfn h\u00e0nh b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra v\u00e0o th\u00e1ng 10\/2025 v\u00e0 ph\u00e1t hi\u1ec7n sai s\u00f3t n\u00e0y, khi \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf truy thu: 1.2 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p 880 ng\u00e0y: 1.2 t\u1ef7 x 0,03% x 880 ng\u00e0y = 316.800.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t khai sai (20% tr\u00ean s\u1ed1 thu\u1ebf thi\u1ebfu): 1.2 t\u1ef7 x 20% = 240 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed: 1.756 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 so s\u00e1nh:<\/b><span style=\"font-weight: 400;\"> B\u1eb1ng vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p \u0111\u00e3 ti\u1ebft ki\u1ec7m 294 tri\u1ec7u \u0111\u1ed3ng. Quan tr\u1ecdng h\u01a1n, doanh nghi\u1ec7p gi\u1eef \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf, gi\u1ea3m hi\u1ec3u r\u1ee7i ro b\u1ecb ki\u1ec3m tra g\u1eaft gao trong c\u00e1c n\u0103m k\u1ebf ti\u1ebfp.B\u00e0i h\u1ecdc r\u00fat ra l\u00e0 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n b\u1ea3o v\u1ec7 t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_chuan_de_nop_bo_sung_phu_luc_giao_dich_lien_ket\"><\/span><b>Quy tr\u00ecnh chu\u1ea9n \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c 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;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n quy tr\u00ecnh n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Doi_soat_va_chuan_bi_du_lieu\"><\/span><b>B\u01b0\u1edbc 1: \u0110\u1ed1i so\u00e1t v\u00e0 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u1eeb Local File v\u00e0 Master File \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9. Ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean M\u1eabu s\u1ed1 01 so v\u1edbi h\u1ed3 s\u01a1 g\u1ed1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thao_tac_tren_phan_mem_HTKK\"><\/span><b>B\u01b0\u1edbc 2: Thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c n\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ef9 thu\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng k\u00ea khai theo c\u00e1c ch\u1ec9 d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn &#8220;Khai b\u1ed5 sung&#8221; cho t\u1edd khai TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u m\u1edbi nh\u1ea5t v\u00e0o ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Khi n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u1ec7 th\u1ed1ng s\u1ebd y\u00eau c\u1ea7u \u0111\u00ednh k\u00e8m b\u1ea3n gi\u1ea3i tr\u00ecnh sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_ban_giai_trinh_KHBS_Mau_01-1KHBS_theo_Thong_tu_802021TT-BTC\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n b\u1ea3n gi\u1ea3i tr\u00ecnh KHBS (M\u1eabu 01-1\/KHBS theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 r\u00f5 sai s\u00f3t l\u00e0 do hi\u1ec3u sai quy \u0111\u1ecbnh v\u1ec1 b\u00ean li\u00ean k\u1ebft hay do l\u1ed7i t\u00ednh to\u00e1n EBITDA. M\u1ed9t b\u1ea3n gi\u1ea3i tr\u00ecnh chi ti\u1ebft s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh x\u1eed l\u00fd vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i c\u01a1 quan thu\u1ebf di\u1ec5n ra nhanh h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_va_hoan_tat_nghia_vu_tai_chinh\"><\/span><b>B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p t\u1edd khai qua m\u1ea1ng v\u00e0 n\u1ed9p ngay ti\u1ec1n thu\u1ebf ph\u00e1t sinh. H\u00e3y l\u01b0u gi\u1eef b\u1eb1ng ch\u1ee9ng x\u00e1c nh\u1eadn \u0111\u00e3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_tu_chuyen_gia_giao_dich_lien_ket_de_toi_uu_quan_tri_thue\"><\/span><b>L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111\u1ee3i \u0111\u1ebfn s\u00e1t k\u1ef3 thanh tra m\u1edbi r\u00e0 so\u00e1t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t thu\u1ebf h\u00e0ng qu\u00fd: Ki\u1ec3m tra c\u00e1c giao d\u1ecbch n\u1ed9i kh\u1ed1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00fang lu\u00f4n n\u1eb1m trong kho\u1ea3ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a vi\u1ec7c ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt c\u00f4ng ngh\u1ec7: S\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 t\u00edch h\u1ee3p c\u1ea3nh b\u00e1o giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u00ednh to\u00e1n EBITDA t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 gi\u1ea3m thi\u1ec3u l\u1ed7i do con ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tham v\u1ea5n \u00fd ki\u1ebfn chuy\u00ean gia: \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch ph\u1ee9c t\u1ea1p nh\u01b0 nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u ho\u1eb7c qu\u1ea3n l\u00fd ph\u00ed t\u1eadp \u0111o\u00e0n, n\u00ean 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 chuy\u00ean m\u00f4n s\u00e2u, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m tr\u01b0\u1edbc khi k\u00ea khai \u0111\u1ec3 tr\u00e1nh ph\u1ea3i n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/span><\/li>\n<\/ul>\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;\">T\u00f3m l\u1ea1i, vi\u1ec7c n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026 l\u00e0 m\u1ed9t h\u00e0nh \u0111\u1ed9ng t\u00edch c\u1ef1c gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng v\u00e0 n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. M\u1eb7c d\u00f9 c\u00f3 th\u1ec3 ph\u00e1t sinh m\u1ed9t kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p, nh\u01b0ng s\u1ef1 an to\u00e0n v\u1ec1 ph\u00e1p l\u00fd v\u00e0 uy t\u00edn c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e0nh Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec ch\u1edd c\u01a1 quan thu\u1ebf ki\u1ec3m tra m\u1edbi x\u1eed l\u00fd, doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 EBITDA, chi ph\u00ed l\u00e3i vay, x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 b\u1ec1n v\u1eefng v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang b\u0103n kho\u0103n li\u1ec7u h\u1ed3 s\u01a1 hi\u1ec7n t\u1ea1i \u0111\u00e3 \u0111\u00fang chu\u1ea9n hay c\u1ea7n n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c tham v\u1ea5n chuy\u00ean gia s\u1edbm s\u1ebd lu\u00f4n ti\u1ebft ki\u1ec7m chi ph\u00ed h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi x\u1eed l\u00fd h\u1eadu ki\u1ec3m. M\u1ed9t quy\u1ebft \u0111\u1ecbnh ch\u1ee7 \u0111\u1ed9ng c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro l\u1edbn trong t\u01b0\u01a1ng lai.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>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>N\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Tr\u00ean th\u1ef1c t\u1ebf, m\u1ee9c x\u1eed ph\u1ea1t kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 k\u00ea khai sai hay [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3961","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\/3961","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=3961"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3961\/revisions"}],"predecessor-version":[{"id":3966,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3961\/revisions\/3966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3962"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}