{"id":4496,"date":"2026-06-26T10:51:35","date_gmt":"2026-06-26T03:51:35","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4496"},"modified":"2026-06-26T10:51:35","modified_gmt":"2026-06-26T03:51:35","slug":"nghi-dinh-20","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/","title":{"rendered":"03 \u0110i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><a 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\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 27\/03\/2025, s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-132-ve-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 l\u1ea7n c\u1eadp nh\u1eadt quan tr\u1ecdng \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ra \u0111\u1eddi, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p th\u00f4ng tin gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u1ea1n c\u00f3 giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft d\u00f9 l\u00e0 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, hay \u0111\u01a1n v\u1ecb cho vay v\u1ed1n, th\u00ec 3 \u0111i\u1ec3m thay \u0111\u1ed5i d\u01b0\u1edbi \u0111\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2024 tr\u1edf \u0111i.<\/span><\/p>\n<figure id=\"attachment_4497\" aria-describedby=\"caption-attachment-4497\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4497\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/03-diem-moi-tai-Nghi-dinh-20_2025_ND-CP.jpg\" alt=\"03 \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/03-diem-moi-tai-Nghi-dinh-20_2025_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/03-diem-moi-tai-Nghi-dinh-20_2025_ND-CP-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/03-diem-moi-tai-Nghi-dinh-20_2025_ND-CP-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/03-diem-moi-tai-Nghi-dinh-20_2025_ND-CP-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/03-diem-moi-tai-Nghi-dinh-20_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4497\" class=\"wp-caption-text\">03 \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Nghi_dinh_202025ND-CP_lam_ro_nguong_xac_dinh_Ben_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0m r\u00f5 ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh B\u00ean 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Mo_rong_khai_niem_Ben_lien_ket_cho_To_chuc_tin_dung\" >M\u1edf r\u1ed9ng kh\u00e1i ni\u1ec7m B\u00ean li\u00ean k\u1ebft cho T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Ngan_hang_Nha_nuoc_phai_cung_cap_them_thong_tin_cho_Co_quan_thue\" >Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i cung c\u1ea5p th\u00eam th\u00f4ng tin cho C\u01a1 quan thu\u1ebf<\/a><\/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\/nghi-dinh-20\/#Doanh_nghiep_chu_dong_ra_soat_khi_pham_vi_giao_dich_lien_ket_duoc_dieu_chinh\" >Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t khi ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/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\/nghi-dinh-20\/#Ra_soat_lai_quan_he_lien_ket\" >R\u00e0 so\u00e1t l\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Kiem_tra_du_no_vay_ngan_hang\" >Ki\u1ec3m tra d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Cap_nhat_ke_khai_ho_so_giao_dich_lien_ket\" >C\u1eadp nh\u1eadt, k\u00ea khai h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Tom_tat_03_diem_moi_tai_Nghi_dinh_202025ND-CP\" >T\u00f3m t\u1eaft 03 \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/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\/nghi-dinh-20\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_202025ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Nghi_dinh_20_ap_dung_tu_ky_tinh_thue_nao\" >Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Doanh_nghiep_vay_von_ngan_hang_thuong_mai_co_con_bi_xem_la_ben_lien_ket_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 c\u00f2n b\u1ecb xem l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/nghi-dinh-20\/#Doanh_nghiep_la_cong_ty_con_cua_mot_ngan_hang_thi_co_bi_anh_huong_boi_Nghi_dinh_20_khong\" >Doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng th\u00ec c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_202025ND-CP_lam_ro_nguong_xac_dinh_Ben_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0m r\u00f5 ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4498\" aria-describedby=\"caption-attachment-4498\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4498\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20_2025_ND-CP-lam-ro-nguong-xac-dinh-Ben-lien-ket.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0m r\u00f5 ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20_2025_ND-CP-lam-ro-nguong-xac-dinh-Ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20_2025_ND-CP-lam-ro-nguong-xac-dinh-Ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20_2025_ND-CP-lam-ro-nguong-xac-dinh-Ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20_2025_ND-CP-lam-ro-nguong-xac-dinh-Ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20_2025_ND-CP-lam-ro-nguong-xac-dinh-Ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4498\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP l\u00e0m r\u00f5 ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh B\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"> Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a>:<\/span><\/strong><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft khi kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 s\u1eeda l\u1ea1i c\u1ee5m t\u1eeb then ch\u1ed1t thay v\u00ec t\u00ednh tr\u00ean \u201ckho\u1ea3n v\u1ed1n vay\u201d hay \u201ct\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3\u201d, quy \u0111\u1ecbnh m\u1edbi d\u00f9ng kh\u00e1i ni\u1ec7m \u201ct\u1ed5ng d\u01b0 n\u1ee3\u201d, t\u1ee9c l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf c\u00f2n \u0111ang n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh, ch\u1ee9 kh\u00f4ng ph\u1ea3i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng vay ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n th\u1ef1c tr\u1ea1ng d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, tr\u00e1nh tranh ch\u1ea5p v\u1ec1 c\u00e1ch t\u00ednh khi d\u01b0 n\u1ee3 \u0111\u00e3 gi\u1ea3m \u0111\u00e1ng k\u1ec3 so v\u1edbi h\u1ee3p \u0111\u1ed3ng g\u1ed1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan tr\u1ecdng h\u01a1n, Ngh\u1ecb \u0111\u1ecbnh 20 b\u1ed5 sung hai tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft ngay c\u1ea3 khi \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng 25% v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu v\u00e0 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 v\u00e0 kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t hay g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay ho\u1eb7c b\u1ea3o l\u00e3nh v\u00e0 doanh nghi\u1ec7p \u0111i vay kh\u00f4ng c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba theo c\u00e1c \u0111i\u1ec3m b, e, i c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng s\u1ebd kh\u00f4ng c\u00f2n t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft, mi\u1ec5n l\u00e0 ng\u00e2n h\u00e0ng \u0111\u00f3 kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu hay ki\u1ec3m so\u00e1t v\u1edbi doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 s\u1ef1 th\u00e1o g\u1ee1 \u0111\u00e1ng k\u1ec3 cho nhi\u1ec1u doanh nghi\u1ec7p t\u1eebng b\u1ecb v\u01b0\u1edbng v\u00e0o ngh\u0129a v\u1ee5 k\u00ea khai li\u00ean k\u1ebft ch\u1ec9 v\u00ec d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_khai_niem_Ben_lien_ket_cho_To_chuc_tin_dung\"><\/span><b>M\u1edf r\u1ed9ng kh\u00e1i ni\u1ec7m B\u00ean li\u00ean k\u1ebft cho T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4499\" aria-describedby=\"caption-attachment-4499\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4499\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-mo-rong-khai-niem-ben-lien-ket-cho-To-chuc-tin-dung.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 20 m\u1edf r\u1ed9ng kh\u00e1i ni\u1ec7m b\u00ean li\u00ean k\u1ebft cho T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-mo-rong-khai-niem-ben-lien-ket-cho-To-chuc-tin-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-mo-rong-khai-niem-ben-lien-ket-cho-To-chuc-tin-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-mo-rong-khai-niem-ben-lien-ket-cho-To-chuc-tin-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-mo-rong-khai-niem-ben-lien-ket-cho-To-chuc-tin-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-mo-rong-khai-niem-ben-lien-ket-cho-To-chuc-tin-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4499\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 20 m\u1edf r\u1ed9ng kh\u00e1i ni\u1ec7m b\u00ean li\u00ean k\u1ebft cho T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/figcaption><\/figure>\n<p dir=\"ltr\" style=\"text-align: justify;\">Trong Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 quy \u0111\u1ecbnh c\u00e1c kh\u00e1i ni\u1ec7m v\u1ec1 C\u00f4ng ty con C\u00f4ng ty ki\u1ec3m so\u00e1t v\u00e0 C\u00f4ng ty li\u00ean k\u1ebft, c\u00e1c quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m ki\u1ec3m so\u00e1t c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ch\u1ee9 kh\u00f4ng ph\u1ee5c v\u1ee5 cho m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 C\u00f4ng ty con, C\u00f4ng ty ki\u1ec3m so\u00e1t v\u00e0 C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Lu\u1eadt c\u00e1c TCTD v\u00e0 quy \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 tinh th\u1ea7n c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 01\/NQ-CP, Ch\u00ednh ph\u1ee7 \u0111\u00e3 b\u1ed5 sung \u0111i\u1ec3m m v\u00e0o kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 b\u1ed5 sung \u0111i\u1ec3m m v\u00e0o kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, quy \u0111\u1ecbnh r\u00f5 r\u1eb1ng m\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty con c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m so\u00e1t (t\u1ee9c l\u00e0 c\u00f4ng ty m\u1eb9 n\u1eafm quy\u1ec1n chi ph\u1ed1i T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty li\u00ean k\u1ebft theo \u0111\u1ecbnh ngh\u0129a c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, ba lo\u1ea1i ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean, t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a t\u1ea1i kho\u1ea3n 9, 10 v\u00e0 11 \u0110i\u1ec1u 4 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tien-te-Ngan-hang\/Luat-Cac-to-chuc-tin-dung-32-2024-QH15-577203.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt s\u1ed1 32\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. C\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty con c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 c\u00f4ng ty m\u00e0 T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f9ng ng\u01b0\u1eddi c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ki\u1ec3m so\u00e1t vi\u1ec7c th\u00f4ng qua ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ki\u1ec3m so\u00e1t l\u00e0 c\u00f4ng ty s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp tr\u00ean 20% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, ho\u1eb7c l\u00e0 c\u00f4ng ty n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, ho\u1eb7c l\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 c\u00f4ng ty m\u00e0 T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f9ng ng\u01b0\u1eddi c\u00f3 li\u00ean quan s\u1edf h\u1eefu tr\u00ean 11% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c tr\u00ean 11% s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty con c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n l\u00e0 c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft ho\u1eb7c c\u00f4ng ty ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u00ec c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i, t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 gi\u1eefa hai b\u00ean t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2024 s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 \u0111\u1ecbnh gi\u00e1 theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Arm&#8217;s Length). \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u kh\u00f4ng th\u1ec3 b\u1ecf qua v\u00e0 \u0111\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ngan_hang_Nha_nuoc_phai_cung_cap_them_thong_tin_cho_Co_quan_thue\"><\/span><b>Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i cung c\u1ea5p th\u00eam th\u00f4ng tin cho C\u01a1 quan thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4501\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-bo-sung-Ngan-hang-Nha-nuoc-phai-cung-cap-them-thong-tin-cho-Co-quan-thue.jpg\" alt=\"\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-bo-sung-Ngan-hang-Nha-nuoc-phai-cung-cap-them-thong-tin-cho-Co-quan-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-bo-sung-Ngan-hang-Nha-nuoc-phai-cung-cap-them-thong-tin-cho-Co-quan-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-bo-sung-Ngan-hang-Nha-nuoc-phai-cung-cap-them-thong-tin-cho-Co-quan-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-bo-sung-Ngan-hang-Nha-nuoc-phai-cung-cap-them-thong-tin-cho-Co-quan-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Nghi-dinh-20-bo-sung-Ngan-hang-Nha-nuoc-phai-cung-cap-them-thong-tin-cho-Co-quan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi th\u1ee9 ba li\u00ean quan \u0111\u1ebfn c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p th\u00f4ng tin gi\u1eefa Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Ngh\u1ecb \u0111\u1ecbnh 20 m\u1edf r\u1ed9ng ph\u1ea1m vi, y\u00eau c\u1ea7u Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00eam th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi c\u00f3 li\u00ean quan trong h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, 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;\">Th\u00e0nh vi\u00ean H\u0110QT, H\u0110TV, Ban ki\u1ec3m so\u00e1t, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi c\u00f3 li\u00ean quan c\u1ee7a c\u1ed5 \u0111\u00f4ng s\u1edf h\u1eefu t\u1eeb 1% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo d\u1eef li\u1ec7u qu\u1ea3n l\u00fd c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd c\u00f3 th\u00eam c\u00f4ng c\u1ee5 \u0111\u1ec3 truy v\u1ebft v\u00e0 ki\u1ec3m tra c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong h\u1ec7 sinh th\u00e1i T\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 c\u00f4ng ty th\u00e0nh vi\u00ean ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00edn d\u1ee5ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chu_dong_ra_soat_khi_pham_vi_giao_dich_lien_ket_duoc_dieu_chinh\"><\/span><b>Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t khi ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024, ngh\u0129a l\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111ang ho\u1eb7c s\u1eafp n\u1ed9p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 03 b\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n ngay \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_quan_he_lien_ket\"><\/span><b>R\u00e0 so\u00e1t l\u1ea1i quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c m\u1ed1i quan h\u1ec7 giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u01b0 ng\u00e2n h\u00e0ng, c\u00f4ng ty t\u00e0i ch\u00ednh, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh&#8230;, c\u1ea7n ki\u1ec3m tra th\u00eam li\u1ec7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3 c\u00f3 thu\u1ed9c nh\u00f3m c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u1eb1m trong m\u1ed9t chu\u1ed7i s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t li\u00ean quan, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c ph\u1ea1m vi ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a m\u1ed1i quan h\u1ec7 n\u00e0y hay kh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd b\u1edfi quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung theo \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5, m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, khi ph\u00e1t hi\u1ec7n trong chu\u1ed7i li\u00ean k\u1ebft c\u00f3 s\u1ef1 tham gia c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u th\u00eam danh s\u00e1ch c\u00e1c c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean quan. \u0110\u1eb7c bi\u1ec7t, ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2024 c\u00f3 th\u1ec3 ph\u00e1t sinh khi t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u01b0\u1ee3t m\u1ee9c 11% v\u1ed1n \u0111i\u1ec1u l\u1ec7, th\u1ea5p h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi ng\u01b0\u1ee1ng 25% th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. V\u00ec v\u1eady, vi\u1ec7c r\u00e0 so\u00e1t k\u1ef9 c\u1ea5u tr\u00fac s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_du_no_vay_ngan_hang\"><\/span><b>Ki\u1ec3m tra d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c r\u00e0 so\u00e1t c\u1ea5u tr\u00fac quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ki\u1ec3m tra l\u1ea1i b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c kho\u1ea3n vay \u0111ang ph\u00e1t sinh v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n vay \u0111\u00f3 c\u00f3 th\u1ef1c s\u1ef1 l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi hay kh\u00f4ng. Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang gi\u00fap doanh nghi\u1ec7p tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i theo h\u00ecnh th\u1ee9c th\u00f4ng th\u01b0\u1eddng, trong \u0111\u00f3 ng\u00e2n h\u00e0ng kh\u00f4ng s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n t\u1ea1i doanh nghi\u1ec7p, kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, kh\u00f4ng c\u00f3 quan h\u1ec7 ki\u1ec3m so\u00e1t ho\u1eb7c s\u1edf h\u1eefu ch\u00e9o, th\u00ec kho\u1ea3n vay n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 quan h\u1ec7 vay v\u1ed1n \u0111\u1ed9c l\u1eadp. Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, giao d\u1ecbch vay n\u00e0y kh\u00f4ng c\u00f2n b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 v\u00ec doanh nghi\u1ec7p v\u01b0\u1ee3t ng\u01b0\u1ee1ng d\u01b0 n\u1ee3 vay theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a, k\u1ec3 c\u1ea3 khi d\u01b0 n\u1ee3 vay v\u01b0\u1ee3t m\u1ee9c 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u01b0\u1ee3t 50% t\u1ed5ng d\u01b0 n\u1ee3 trung, d\u00e0i h\u1ea1n, doanh nghi\u1ec7p v\u1eabn c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn ngh\u0129a v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m th\u00e1o g\u1ee1 quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng, h\u1ea1n ch\u1ebf vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn r\u00f5 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_ke_khai_ho_so_giao_dich_lien_ket\"><\/span><b>C\u1eadp nh\u1eadt, k\u00ea khai h\u1ed3 s\u01a1 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;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i ph\u1ea1m vi \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i Ph\u1ee5 l\u1ee5c I v\u1ec1 th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c ti\u00eau ch\u00ed m\u1edbi, bao g\u1ed3m th\u00f4ng tin v\u1ec1 b\u00ean li\u00ean k\u1ebft, lo\u1ea1i giao d\u1ecbch ph\u00e1t sinh, gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai. Ph\u1ee5 l\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 n\u1ed9p k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt Ph\u1ee5 l\u1ee5c I kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i v\u1ec1 m\u1eb7t bi\u1ec3u m\u1eabu m\u00e0 c\u00f2n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft. Do \u0111\u00f3, tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i c\u00e1c kho\u1ea3n vay, giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan \u0111\u1ec3 tr\u00e1nh k\u00ea khai thi\u1ebfu ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 ch\u01b0a c\u00f3 kinh nghi\u1ec7m x\u1eed l\u00fd, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\">MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ed1 li\u1ec7u k\u00ea khai \u0111\u00fang chu\u1ea9n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_03_diem_moi_tai_Nghi_dinh_202025ND-CP\"><\/span><b>T\u00f3m t\u1eaft 03 \u0111i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo\u00a0 thay \u0111\u1ed5i trong quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, b\u1ea3o l\u00e3nh ho\u1eb7c li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132, Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u00e3 c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin. 03 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/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 t\u00f3m t\u1eaft 03 \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft trong cho vay ho\u1eb7c b\u1ea3o l\u00e3nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh theo &#8220;kho\u1ea3n v\u1ed1n vay&#8221; v\u00e0 &#8220;t\u1ed5ng gi\u00e1 tr\u1ecb n\u1ee3&#8221;<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh theo &#8220;t\u1ed5ng d\u01b0 n\u1ee3&#8221; th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eabn c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 B\u00ean li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c lo\u1ea1i tr\u1eeb n\u1ebfu kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh r\u00f5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung C\u00f4ng ty con, C\u00f4ng ty ki\u1ec3m so\u00e1t, C\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng cho vay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi c\u00f3 li\u00ean quan v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00ecn chung, c\u00e1c \u0111i\u1ec1u ch\u1ec9nh m\u1edbi gi\u00fap l\u00e0m r\u00f5 h\u01a1n ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, b\u1ea3o l\u00e3nh v\u00e0 giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c kho\u1ea3n vay, d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf, m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, b\u1ea3o l\u00e3nh v\u00e0 giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n vay l\u1edbn ho\u1eb7c giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean trong chu\u1ed7i li\u00ean k\u1ebft. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i c\u01a1 c\u1ea5u s\u1edf h\u1eefu, c\u00e1c kho\u1ea3n vay, d\u01b0 n\u1ee3 th\u1ef1c t\u1ebf v\u00e0 danh s\u00e1ch b\u00ean giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c c\u1eadp nh\u1eadt l\u1ea1i h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ee5 l\u1ee5c k\u00ea khai v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1eb1m h\u1ea1n ch\u1ebf r\u1ee7i ro k\u00ea khai thi\u1ebfu, sai th\u00f4ng tin ho\u1eb7c ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_202025ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_20_ap_dung_tu_ky_tinh_thue_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/3\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_vay_von_ngan_hang_thuong_mai_co_con_bi_xem_la_ben_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 c\u00f2n b\u1ecb xem l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, n\u1ebfu ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p \u0111i vay. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft ch\u1ec9 v\u00ec d\u01b0 n\u1ee3 vay ng\u00e2n h\u00e0ng l\u1edbn, d\u00f9 kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu n\u00e0o.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_la_cong_ty_con_cua_mot_ngan_hang_thi_co_bi_anh_huong_boi_Nghi_dinh_20_khong\"><\/span>Doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng th\u00ec c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 20 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 v\u00e0 \u0111\u00e2y l\u00e0 nh\u00f3m b\u1ecb t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp nh\u1ea5t. Theo \u0111i\u1ec3m m m\u1edbi b\u1ed5 sung, to\u00e0n b\u1ed9 giao d\u1ecbch gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu doanh nghi\u1ec7p n\u1eb1m trong h\u1ec7 sinh th\u00e1i c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng hay c\u00f4ng ty t\u00e0i ch\u00ednh, c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 20 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27\/3\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2024.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 c\u00f2n b\u1ecb xem l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng, n\u1ebfu ng\u00e2n h\u00e0ng kh\u00f4ng c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p \u0111i vay. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20. 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N\u1ebfu doanh nghi\u1ec7p n\u1eb1m trong h\u1ec7 sinh th\u00e1i c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng hay c\u00f4ng ty t\u00e0i ch\u00ednh, c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 27\/03\/2025, s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 l\u1ea7n c\u1eadp nh\u1eadt quan tr\u1ecdng \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ra \u0111\u1eddi, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4497,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4496","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\/4496","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=4496"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4496\/revisions"}],"predecessor-version":[{"id":4502,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4496\/revisions\/4502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4497"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}