{"id":4288,"date":"2026-06-04T16:19:52","date_gmt":"2026-06-04T09:19:52","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4288"},"modified":"2026-06-04T16:19:52","modified_gmt":"2026-06-04T09:19:52","slug":"master-file-theo-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/","title":{"rendered":"Master File theo Ngh\u1ecb \u0111\u1ecbnh 132: Nh\u1eefng quy \u0111\u1ecbnh c\u1ed1t l\u00f5i tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1 (transfer pricing), vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Trong b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-toan-cau-master-file\/\">Master File<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 c\u00e1i nh\u00ecn to\u00e0n c\u1ea3nh v\u1ec1 chu\u1ed7i gi\u00e1 tr\u1ecb c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn g\u1eb7p l\u00fang t\u00fang trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u n\u00e0y. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch x\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro b\u1ecb truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf h\u00e0ng t\u1ef7 \u0111\u1ed3ng.<\/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\/master-file-theo-nghi-dinh-132\/#Master_File_theo_Nghi_dinh_132_la_gi\" >Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/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\/master-file-theo-nghi-dinh-132\/#Can_cu_phap_ly_cot_loi\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i<\/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\/master-file-theo-nghi-dinh-132\/#Vai_tro_va_ban_chat_cua_Master_File\" >Vai tr\u00f2 v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a Master File<\/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\/master-file-theo-nghi-dinh-132\/#Doi_tuong_bat_buoc_phai_lap_Master_File_theo_Nghi_dinh_132\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Nhom_doi_tuong_bat_buoc_thuc_hien\" >Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Cac_truong_hop_duoc_mien_lap_Master_File\" >Cases where Master File creation is waived<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Cau_truc_va_noi_dung_chi_tiet_cua_Master_File_theo_Nghi_dinh_132\" >C\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung chi ti\u1ebft c\u1ee7a Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#So_do_co_cau_to_chuc_cua_Tap_doan_da_quoc_gia\" >S\u01a1 \u0111\u1ed3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan_da_quoc_gia\" >M\u00f4 t\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Tai_san_vo_hinh_cua_Tap_doan_da_quoc_gia\" >T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/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\/master-file-theo-nghi-dinh-132\/#Hoat_dong_tai_chinh_noi_bo_cua_Tap_doan_da_quoc_gia\" >Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/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\/master-file-theo-nghi-dinh-132\/#Bao_cao_tai_chinh_va_nghia_vu_thue\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf<\/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\/master-file-theo-nghi-dinh-132\/#Thoi_gian_lap_va_luu_tru_Master_File_theo_Nghi_dinh_132_doanh_nghiep_can_nho\" >Th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 doanh nghi\u1ec7p c\u1ea7n nh\u1edb<\/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\/master-file-theo-nghi-dinh-132\/#Thoi_han_lap_va_san_sang_ho_so_luu_tru\" >Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 l\u01b0u tr\u1eef<\/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\/master-file-theo-nghi-dinh-132\/#Thoi_han_xuat_trinh_ho_so_khi_co_quyet_dinh_thanh_tra\" >Th\u1eddi h\u1ea1n xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra<\/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\/master-file-theo-nghi-dinh-132\/#Che_tai_xu_phat_khi_khong_chuan_bi_Master_File_theo_Nghi_dinh_132_dung_han\" >Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi kh\u00f4ng chu\u1ea9n b\u1ecb Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00fang h\u1ea1n<\/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\/master-file-theo-nghi-dinh-132\/#Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue\" >X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Rui_ro_bi_an_dinh_thue\" >Risk of being taxed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#Ket_luan_va_giai_phap_toi_uu_chi_phi_tuan_thu_cho_doanh_nghiep\" >K\u1ebft lu\u1eadn v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/master-file-theo-nghi-dinh-132\/#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=\"Master_File_theo_Nghi_dinh_132_la_gi\"><\/span><b>Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4292\" aria-describedby=\"caption-attachment-4292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4292\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi.jpg\" alt=\"Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Master-File-theo-Nghi-dinh-132-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4292\" class=\"wp-caption-text\">Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 b\u1ed9 h\u1ed3 s\u01a1 cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 chu\u1ed7i cung \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing Policy).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (th\u01b0\u01a1ng hi\u1ec7u, s\u00e1ng ch\u1ebf, c\u00f4ng ngh\u1ec7&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cot_loi\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\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\">\u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ban h\u00e0nh ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp, l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-quoc-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">H\u1ed3 s\u01a1 qu\u1ed1c gia giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> (Local File)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Master File<\/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 (Country-by-Country Report &#8211; CbCR).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_va_ban_chat_cua_Master_File\"><\/span><b>Vai tr\u00f2 v\u00e0 b\u1ea3n ch\u1ea5t c\u1ee7a Master File<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Master File cung c\u1ea5p c\u00e1c th\u00f4ng tin mang t\u00ednh v\u0129 m\u00f4 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNE). T\u00e0i li\u1ec7u n\u00e0y l\u00e0m r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n t\u1ea1o ra l\u1ee3i nhu\u1eadn ch\u00ednh v\u00e0 c\u1ea5u tr\u00fac chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c, quy\u1ec1n s\u1edf h\u1eefu v\u00e0 c\u00e1ch th\u1ee9c khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (IPs).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c t\u00e0i tr\u1ee3 v\u1ed1n, c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn ph\u00e2n b\u1ed5 r\u1ee7i ro, ch\u1ee9c n\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 th\u1ec3 hi\u1ec7n s\u1ef1 \u0111\u1ed3ng b\u1ed9 h\u00f3a m\u1ea1nh m\u1ebd gi\u1eefa ph\u00e1p lu\u1eadt Thu\u1ebf Vi\u1ec7t Nam v\u1edbi Action 13 BEPS (Ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn) c\u1ee7a OECD. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n c\u00e1c h\u00e0nh vi chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t cao sang c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (thi\u00ean \u0111\u01b0\u1eddng thu\u1ebf).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_lap_Master_File_theo_Nghi_dinh_132\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4291\" aria-describedby=\"caption-attachment-4291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4291\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-bat-buoc-phai-lap-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4291\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y. C\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u00e2n lo\u1ea1i r\u00f5 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb ngh\u0129a v\u1ee5 \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed tu\u00e2n th\u1ee7 cho c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_bat_buoc_thuc_hien\"><\/span><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 th\u00e0nh vi\u00ean c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Master_File\"><\/span><b>Cases where Master File creation is waived<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (bao g\u1ed3m c\u1ea3 Master File v\u00e0 Local File):<\/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 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu v\u00e0 Giao d\u1ecbch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tho\u1ea3i thu\u1eadn APA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi $200\\text{ t\u1ef7 \u0111\u1ed3ng}$ v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean doanh thu thu\u1ea7n (ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf &#8211; EBIT) t\u1ed1i thi\u1ec3u theo t\u1eebng ng\u00e0nh ngh\u1ec1:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i: T\u1ed1i thi\u1ec3u 5%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t: T\u1ed1i thi\u1ec3u 10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gia c\u00f4ng: T\u1ed1i thi\u1ec3u 15%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp Master File theo Ngh\u1ecb \u0111\u1ecbnh 132, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_truc_va_noi_dung_chi_tiet_cua_Master_File_theo_Nghi_dinh_132\"><\/span><b>C\u1ea5u tr\u00fac v\u00e0 n\u1ed9i dung chi ti\u1ebft c\u1ee7a Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/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 h\u1ee3p l\u1ec7 ph\u00e1p l\u00fd, h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ch\u00ednh x\u00e1c theo c\u1ea5u tr\u00fac quy \u0111\u1ecbnh. C\u01a1 quan thu\u1ebf s\u1ebd v\u00e0o c\u1ea5u tr\u00fac n\u00e0y l\u00e0m th\u01b0\u1edbc \u0111o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c k\u1ef3 thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ee7a m\u1ed9t b\u1ed9 Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 chu\u1ea9n m\u1ef1c b\u1eaft bu\u1ed9c ph\u1ea3i bao g\u1ed3m 5 nh\u00f3m th\u00f4ng tin c\u1ed1t l\u00f5i sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_do_co_cau_to_chuc_cua_Tap_doan_da_quoc_gia\"><\/span><b>S\u01a1 \u0111\u1ed3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng c\u1ed1t l\u00f5i trong Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 ch\u00ednh l\u00e0 vi\u1ec7c ph\u00e1c h\u1ecda r\u00f5 n\u00e9t c\u1ea5u tr\u00fac c\u1ee7a to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng t\u1eadp \u0111o\u00e0n. \u0110\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 nhanh ch\u00f3ng \u0111\u1ecbnh v\u1ecb m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 d\u00f2ng ch\u1ea3y v\u1ed1n s\u1edf h\u1eefu xuy\u00ean bi\u00ean gi\u1edbi, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u tr\u1ef1c quan sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh h\u1ecda c\u1ea5u tr\u00fac ph\u00e1p l\u00fd c\u1ee7a t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u, th\u1ec3 hi\u1ec7n r\u00f5 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 c\u00e1c c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch chi ti\u1ebft c\u00e1c th\u1ef1c th\u1ec3 li\u00ean k\u1ebft trong t\u1eadp \u0111o\u00e0n, bao g\u1ed3m t\u00ean g\u1ecdi ph\u00e1p l\u00fd, \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh ch\u00ednh th\u1ee9c, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, v\u00e0 v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng c\u00f4ng ty th\u00e0nh vi\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_ta_hoat_dong_kinh_doanh_cua_Tap_doan_da_quoc_gia\"><\/span><b>M\u00f4 t\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf s\u01a1 \u0111\u1ed3 ph\u00e1p l\u00fd tr\u00ean gi\u1ea5y t\u1edd, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea7n th\u1ea5u hi\u1ec3u s\u00e2u s\u1eafc c\u00e1ch th\u1ee9c t\u1eadp \u0111o\u00e0n v\u1eadn h\u00e0nh v\u00e0 t\u1ea1o ra d\u00f2ng ti\u1ec1n tr\u00ean th\u1ef1c t\u1ebf. Do \u0111\u00f3, ph\u1ea7n m\u00f4 t\u1ea3 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0y \u0111\u00f3ng vai tr\u00f2 thuy\u1ebft minh cho chu\u1ed7i gi\u00e1 tr\u1ecb to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n th\u00f4ng qua c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ed7i gi\u00e1 tr\u1ecb v\u00e0 \u0111\u1ed9ng l\u1ef1c t\u1ea1o ra l\u1ee3i nhu\u1eadn: M\u00f4 t\u1ea3 chi ti\u1ebft c\u00e1c y\u1ebfu t\u1ed1 th\u00fac \u0111\u1ea9y l\u1ee3i nhu\u1eadn c\u1ed1t l\u00f5i c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ed7i cung \u1ee9ng: S\u01a1 \u0111\u1ed3 ho\u1eb7c m\u00f4 t\u1ea3 chu\u1ed7i cung \u1ee9ng cho s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 doanh thu l\u1edbn nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n (ho\u1eb7c b\u1ea5t k\u1ef3 s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00e0o kh\u00e1c chi\u1ebfm tr\u00ean 5% doanh thu t\u1eadp \u0111o\u00e0n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Danh s\u00e1ch v\u00e0 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn c\u00e1c th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean li\u00ean k\u1ebft (kh\u00f4ng bao g\u1ed3m R&amp;D).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng: M\u00f4 t\u1ea3 c\u00e1c ch\u1ee9c n\u0103ng c\u1ed1t l\u00f5i, t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng v\u00e0 r\u1ee7i ro ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u1ea3m nh\u1eadn b\u1edfi c\u00e1c th\u1ef1c th\u1ec3 trong t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch t\u00e1i c\u1ea5u tr\u00fac doanh nghi\u1ec7p: Th\u00f4ng tin v\u1ec1 c\u00e1c th\u01b0\u01a1ng v\u1ee5 mua b\u00e1n, s\u00e1p nh\u1eadp, chia t\u00e1ch ho\u1eb7c chuy\u1ec3n giao ch\u1ee9c n\u0103ng kinh doanh di\u1ec5n ra trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_vo_hinh_cua_Tap_doan_da_quoc_gia\"><\/span><b>T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c \u0111\u1ee3t thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh lu\u00f4n l\u00e0 khu v\u1ef1c nh\u1ea1y c\u1ea3m v\u00e0 d\u1ec5 b\u1ecb \u0111\u01b0a v\u00e0o t\u00e2m \u0111i\u1ec3m do t\u00ednh ch\u1ea5t d\u1ec5 d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t kh\u00e1c nhau. \u0110\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3n quy\u1ec1n hay nh\u01b0\u1ee3ng quy\u1ec1n c\u00f4ng ngh\u1ec7, Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh c\u1ef1c k\u1ef3 minh b\u1ea1ch c\u00e1c kh\u00eda c\u1ea1nh ph\u00e1p l\u00fd v\u00e0 th\u1ef1c t\u1ebf sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 kh\u00e1i qu\u00e1t v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a t\u1eadp \u0111o\u00e0n trong vi\u1ec7c ph\u00e1t tri\u1ec3n, s\u1edf h\u1eefu, duy tr\u00ec v\u00e0 khai th\u00e1c c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (bao g\u1ed3m v\u1ecb tr\u00ed c\u00e1c c\u01a1 s\u1edf R&amp;D ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n v\u00e0 th\u1ef1c th\u1ec3 s\u1edf h\u1eefu ph\u00e1p l\u00fd c\u1ee7a ch\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c th\u1ecfa thu\u1eadn n\u1ed9i b\u1ed9 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh (v\u00ed d\u1ee5: h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, th\u1ecfa thu\u1eadn chia s\u1ebb chi ph\u00ed, th\u1ecfa thu\u1eadn b\u1ea3n quy\u1ec1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng R&amp;D v\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_tai_chinh_noi_bo_cua_Tap_doan_da_quoc_gia\"><\/span><b>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9 gi\u1ed1ng nh\u01b0 m\u1ea1ch m\u00e1u duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng cho to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng t\u1eadp \u0111o\u00e0n, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 n\u01a1i d\u1ec5 ph\u00e1t sinh r\u1ee7i ro thu\u1ebf li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf. Ph\u1ea7n n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i tr\u1ee3 v\u1ed1n v\u00e0 \u0111i\u1ec1u ph\u1ed1i d\u00f2ng v\u1ed1n n\u1ed9i b\u1ed9 th\u00f4ng qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 c\u00e1ch th\u1ee9c t\u1eadp \u0111o\u00e0n huy \u0111\u1ed9ng v\u1ed1n v\u00e0 t\u00e0i tr\u1ee3 t\u00e0i ch\u00ednh cho c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean (bao g\u1ed3m th\u00f4ng tin v\u1ec1 c\u00e1c trung t\u00e2m \u0111i\u1ec1u ph\u1ed1i t\u00e0i ch\u00ednh t\u1eadp trung n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c giao d\u1ecbch vay v\u00e0 cho vay n\u1ed9i b\u1ed9 tr\u1ecdng y\u1ebfu, bao g\u1ed3m th\u00f4ng tin v\u1ec1 b\u00ean cho vay, b\u00ean vay, l\u00e3i su\u1ea5t v\u00e0 \u0111i\u1ec1u kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ecfa thu\u1eadn t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_va_nghia_vu_thue\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 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;\">T\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh t\u00ednh trung th\u1ef1c v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh tr\u00ean quy m\u00f4 qu\u1ed1c t\u1ebf tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd s\u1edf t\u1ea1i. Nh\u00f3m th\u00f4ng tin cu\u1ed1i c\u00f9ng n\u00e0y \u0111\u00f3ng vai tr\u00f2 ki\u1ec3m ch\u1ee9ng s\u1ed1 li\u1ec7u b\u1eb1ng c\u00e1ch y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u00ednh k\u00e8m c\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd then ch\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m t\u00e0i ch\u00ednh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia cho k\u1ef3 t\u00ednh thu\u1ebf tr\u00f9ng ho\u1eb7c k\u1ebft th\u00fac tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch v\u00e0 m\u00f4 t\u1ea3 ng\u1eafn g\u1ecdn c\u00e1c Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 (APA) \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng m\u00e0 t\u1eadp \u0111o\u00e0n \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_lap_va_luu_tru_Master_File_theo_Nghi_dinh_132_doanh_nghiep_can_nho\"><\/span><b>Th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 doanh nghi\u1ec7p c\u1ea7n nh\u1edb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4290\" aria-describedby=\"caption-attachment-4290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4290\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132.jpg\" alt=\"Th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef Master File theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-lap-va-luu-tru-Master-File-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4290\" class=\"wp-caption-text\">Th\u1eddi gian l\u1eadp v\u00e0 l\u01b0u tr\u1eef Master File theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t \u0111\u00fang th\u1eddi h\u1ea1n l\u1eadp v\u00e0 l\u01b0u tr\u1eef l\u00e0 y\u00eau c\u1ea7u t\u1ed1i quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh c\u00e1c ch\u1ebf t\u00e0i ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb hai m\u1ed1c th\u1eddi gian \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_san_sang_ho_so_luu_tru\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 s\u1eb5n s\u00e0ng h\u1ed3 s\u01a1 l\u01b0u tr\u1eef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp, ho\u00e0n thi\u1ec7n v\u00e0 s\u1eb5n s\u00e0ng l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Tax Administration Law No. 38\/2019\/QH14<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 90 ng\u00e0y).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ef1 \u0111\u1ed9ng n\u1ed9p n\u1ed9p H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u l\u00ean c\u01a1 quan thu\u1ebf khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, m\u00e0 ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef s\u1eb5n s\u00e0ng t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh ki\u1ec3m tra khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_xuat_trinh_ho_so_khi_co_quyet_dinh_thanh_tra\"><\/span><b>Th\u1eddi h\u1ea1n xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh t\u00e0i li\u1ec7u c\u1ee7a \u0111o\u00e0n thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m \u0111\u01a1n xin gia h\u1ea1n th\u1eddi h\u1ea1n xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng. Th\u1eddi gian gia h\u1ea1n \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn 01 l\u1ea7n v\u00e0 kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_khi_khong_chuan_bi_Master_File_theo_Nghi_dinh_132_dung_han\"><\/span><b>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi kh\u00f4ng chu\u1ea9n b\u1ecb Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00fang h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4289\" aria-describedby=\"caption-attachment-4289\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4289\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han.jpg\" alt=\"Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi kh\u00f4ng chu\u1ea9n b\u1ecb Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00fang h\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Che-tai-xu-phat-khi-khong-chuan-bi-Master-File-theo-Nghi-dinh-132-dung-han-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4289\" class=\"wp-caption-text\">Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t khi kh\u00f4ng chu\u1ea9n b\u1ecb Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u00fang h\u1ea1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 l\u01a1 l\u00e0 trong vi\u1ec7c chu\u1ea9n b\u1ecb ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u ch\u1ea5t l\u01b0\u1ee3ng ph\u00e1p l\u00fd s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh c\u1ef1c k\u1ef3 nghi\u00eam tr\u1ecdng cho doanh nghi\u1ec7p. C\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t nghi\u00eam kh\u1eafc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0nh vi kh\u00f4ng l\u1eadp, kh\u00f4ng l\u01b0u tr\u1eef <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c n\u1ed9p qu\u00e1 h\u1ea1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n dao \u0111\u1ed9ng t\u1eeb 8 &#8211; 15 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_bi_an_dinh_thue\"><\/span><b>Risk of being taxed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro nguy hi\u1ec3m nh\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: C\u01a1 quan thu\u1ebf c\u00f3 to\u00e0n quy\u1ec1n th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p (bao g\u1ed3m \u1ea5n \u0111\u1ecbnh doanh thu, chi ph\u00ed, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c Local File v\u00e0 Master File \u0111\u00fang th\u1eddi h\u1ea1n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb th\u00f4ng tin trong h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng trung th\u1ef1c ho\u1eb7c s\u1eed d\u1ee5ng c\u00e1c d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng \u0111\u1ee7 \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 c\u1ee7a ng\u00e0nh thu\u1ebf (v\u1edbi c\u00e1c doanh nghi\u1ec7p so s\u00e1nh c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao) \u0111\u1ec3 \u00e1p \u0111\u1eb7t m\u1ee9c thu\u1ebf cho doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb truy thu s\u1ed1 ti\u1ec1n thu\u1ebf TNDN k\u00e8m theo \u0111\u00f3 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p = S\u1ed1 ti\u1ec1n thu\u1ebf truy thu x 0.03% x S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_giai_phap_toi_uu_chi_phi_tuan_thu_cho_doanh_nghiep\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb v\u00e0 ho\u00e0n thi\u1ec7n Master File theo Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ph\u00f3 th\u00e1c ho\u00e0n to\u00e0n cho ph\u00f2ng k\u1ebf to\u00e1n, m\u00e0 \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p chi\u1ebfn l\u01b0\u1ee3c gi\u1eefa ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n to\u00e0n c\u1ea7u. Ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 chu\u1ea9n x\u00e1c ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh l\u00e0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u nh\u1ea5t \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro thanh tra chuy\u1ec3n gi\u00e1 v\u00e0 b\u1ea3o to\u00e0n d\u00f2ng ti\u1ec1n cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thu th\u1eadp th\u00f4ng tin t\u1eeb t\u1eadp \u0111o\u00e0n m\u1eb9, d\u1ecbch thu\u1eadt h\u1ed3 s\u01a1 chuy\u00ean ng\u00e0nh, ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t r\u1ee7i ro ch\u00eanh l\u1ec7ch th\u00f4ng tin gi\u1eefa Master File v\u00e0 Local File, vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-chuyen-gia\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u v\u00e0 kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><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><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u!<\/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\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 ho\u1ea1t \u0111\u1ed9ng thanh tra chuy\u1ec3n gi\u00e1 (transfer pricing), vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4288","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\/4288","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=4288"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4288\/revisions"}],"predecessor-version":[{"id":4294,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4288\/revisions\/4294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4293"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}