{"id":4584,"date":"2026-07-03T17:22:39","date_gmt":"2026-07-03T10:22:39","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4584"},"modified":"2026-07-03T17:22:39","modified_gmt":"2026-07-03T10:22:39","slug":"chi-nhanh-doc-lap-co-phai-ben-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/","title":{"rendered":"Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi th\u1ef1c hi\u1ec7n k\u00ea khai <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang, t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang v\u00e0 c\u00f3 th\u1ec3 ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi doanh nghi\u1ec7p ch\u1ee7 qu\u1ea3n. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 c\u1ea7n chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ch\u1ee7 th\u1ec3 \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u1edbi chi nh\u00e1nh s\u1ebd l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u1ec1 \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd c\u1ee7a chi nh\u00e1nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Ch\u1ec9 khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee7 th\u1ec3 v\u00e0 \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p m\u1edbi c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp <\/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;\"> v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn khi x\u00e1c \u0111\u1ecbnh chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_hach_toan_doc_lap_la_gi_Phan_biet_voi_chi_nhanh_hach_toan_phu_thuoc\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/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\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_theo_Luat_doanh_nghiep\" >Chi nh\u00e1nh theo Lu\u1eadt doanh nghi\u1ec7p<\/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\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_hach_toan_doc_lap_Tu_ke_khai_nop_thue_TNDN_rieng\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp: T\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN ri\u00eang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_hach_toan_phu_thuoc_Khong_phai_nguoi_nop_thue_TNDN_doc_lap\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: Kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Can_cu_phap_ly_xac_dinh_ben_lien_ket_hien_hanh\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Dieu_5_Nghi_dinh_1322020ND-CP_Nguyen_tac_xac_dinh_cac_ben_lien_ket\" >\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Diem_sua_doi_tai_Nghi_dinh_202025ND-CP_doi_voi_khoan_2_Dieu_5\" >\u0110i\u1ec3m s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ed1i v\u1edbi kho\u1ea3n 2 \u0110i\u1ec1u 5<\/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\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Vay_chi_nhanh_doc_lap_co_phai_ben_lien_ket_voi_cong_ty_me_khong\" >V\u1eady chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9 kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Vi_sao_chi_nhanh_hach_toan_doc_lap_duoc_coi_la_mot_doanh_nghiep_rieng_biet_khi_xet_quan_he_lien_ket\" >V\u00ec sao chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t doanh nghi\u1ec7p ri\u00eang bi\u1ec7t khi x\u00e9t 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Truong_hop_tru_so_chinh_kiem_soat_chi_nhanh_hach_toan_doc_lap\" >Tr\u01b0\u1eddng h\u1ee3p tr\u1ee5 s\u1edf ch\u00ednh ki\u1ec3m so\u00e1t chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0<\/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\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Truong_hop_hai_chi_nhanh_hach_toan_doc_lap_cung_chiu_su_dieu_hanh_cua_mot_doanh_nghiep\" >Tr\u01b0\u1eddng h\u1ee3p hai chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_hach_toan_phu_thuoc_co_phai_la_ben_lien_ket_khong\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Khi_nao_giao_dich_giua_chi_nhanh_doc_lap_va_doanh_nghiep_tro_thanh_giao_dich_lien_ket\" >Khi n\u00e0o giao d\u1ecbch gi\u1eefa chi nh\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 doanh nghi\u1ec7p tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Vi_du_thuc_te_xac_dinh_quan_he_lien_ket_giua_doanh_nghiep_va_chi_nhanh_doc_lap\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 chi nh\u00e1nh \u0111\u1ed9c l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Giai_dap_thac_mac_ve_van_de_chi_nhanh_doc_lap_co_phai_ben_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_hach_toan_doc_lap_co_bat_buoc_lap_ho_so_giao_dich_lien_ket_khong\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Giao_dich_giua_hai_chi_nhanh_hach_toan_doc_lap_cua_cung_mot_cong_ty_co_phai_la_giao_dich_lien_ket_khong\" >Giao d\u1ecbch gi\u1eefa hai chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_hach_toan_phu_thuoc_co_phai_ke_khai_quan_he_lien_ket_khong\" >Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i k\u00ea khai quan h\u1ec7 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Neu_doanh_nghiep_co_chi_nhanh_o_nuoc_ngoai_thi_co_can_luu_y_quy_dinh_ve_quan_he_lien_ket_khong\" >N\u1ebfu doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-nhanh-doc-lap-co-phai-ben-lien-ket\/#Chi_nhanh_co_ma_so_thue_rieng_thi_co_duoc_xem_la_doanh_nghiep_doc_lap_khong\" >Chi nh\u00e1nh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang th\u00ec c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_hach_toan_doc_lap_la_gi_Phan_biet_voi_chi_nhanh_hach_toan_phu_thuoc\"><\/span><b>Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft, c\u1ea7n l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 b\u1ea3n ch\u1ea5t k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a lo\u1ea1i h\u00ecnh chi nh\u00e1nh n\u00e0y, b\u1edfi \u0111\u00e2y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_theo_Luat_doanh_nghiep\"><\/span><b>Chi nh\u00e1nh theo Lu\u1eadt doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, c\u00f3 nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n. Chi nh\u00e1nh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp, tuy nhi\u00ean d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf c\u1ee7a chi nh\u00e1nh m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c chi nh\u00e1nh c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t doanh nghi\u1ec7p ri\u00eang \u0111\u1ec3 x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_hach_toan_doc_lap_Tu_ke_khai_nop_thue_TNDN_rieng\"><\/span><b>Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp: T\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN ri\u00eang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111\u01a1n v\u1ecb t\u1ef1 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang, t\u1ef1 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh, \u0111\u1ed9c l\u1eadp v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh. \u0110\u00e2y ch\u00ednh l\u00e0 lo\u1ea1i h\u00ecnh chi nh\u00e1nh n\u1eb1m trong ph\u1ea1m vi tranh lu\u1eadn c\u1ee7a c\u00e2u h\u1ecfi chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_hach_toan_phu_thuoc_Khong_phai_nguoi_nop_thue_TNDN_doc_lap\"><\/span><b>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: Kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh ri\u00eang, kh\u00f4ng t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN m\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00e0o b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh. V\u00ec kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp, chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t doanh nghi\u1ec7p ri\u00eang bi\u1ec7t khi x\u00e9t c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft. S\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 h\u01a1n \u1edf ph\u1ea7n sau c\u1ee7a b\u00e0i vi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_ben_lien_ket_hien_hanh\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4586\" aria-describedby=\"caption-attachment-4586\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4586\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-ben-lien-ket-va-can-cu-phap-ly-xac-dinh-ben-lien-ket-hien-hanh.jpg\" alt=\"Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-ben-lien-ket-va-can-cu-phap-ly-xac-dinh-ben-lien-ket-hien-hanh.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-ben-lien-ket-va-can-cu-phap-ly-xac-dinh-ben-lien-ket-hien-hanh-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-ben-lien-ket-va-can-cu-phap-ly-xac-dinh-ben-lien-ket-hien-hanh-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-ben-lien-ket-va-can-cu-phap-ly-xac-dinh-ben-lien-ket-hien-hanh-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-ben-lien-ket-va-can-cu-phap-ly-xac-dinh-ben-lien-ket-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4586\" class=\"wp-caption-text\">Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n b\u00e1m s\u00e1t \u0111\u00fang v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_5_Nghi_dinh_1322020ND-CP_Nguyen_tac_xac_dinh_cac_ben_lien_ket\"><\/span><b>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean t\u1eafc chung: C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia; ho\u1eb7c c\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 5 li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 11 nh\u00f3m tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft, trong \u0111\u00f3 c\u00f3 nh\u00f3m quan h\u1ec7 v\u1ec1 s\u1edf h\u1eefu v\u1ed1n (t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean), quan h\u1ec7 b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n, quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh nh\u00e2n s\u1ef1, quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n<blockquote><p><b>T\u00ecm hi\u1ec3u th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/doanh-nghiep-co-giao-dich-lien-ket\/\">Doanh c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_sua_doi_tai_Nghi_dinh_202025ND-CP_doi_voi_khoan_2_Dieu_5\"><\/span><b>\u0110i\u1ec3m s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u1ed1i v\u1edbi kho\u1ea3n 2 \u0110i\u1ec1u 5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/02\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, trong \u0111\u00f3 s\u1eeda \u0111\u1ed5i \u0111i\u1ec3m d, \u0111i\u1ec3m k v\u00e0 b\u1ed5 sung \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5 v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y ch\u1ec9 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, ph\u1ea1m vi kh\u00e1i ni\u1ec7m doanh nghi\u1ec7p t\u1ea1i \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng nh\u1ea5t kh\u1eb3ng \u0111\u1ecbnh chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-20-giao-dich-lien-ket\/\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng Ngh\u1ecb \u0111\u1ecbnh 20 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_chi_nhanh_doc_lap_co_phai_ben_lien_ket_voi_cong_ty_me_khong\"><\/span><b>V\u1eady chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft v\u1edbi c\u00f4ng ty m\u1eb9 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <\/span><b>C\u00f3<\/b><span style=\"font-weight: 400;\">. N\u1ebfu chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, v\u00e0 ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf t\u1eeb doanh nghi\u1ec7p (tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c doanh nghi\u1ec7p kh\u00e1c trong c\u00f9ng h\u1ec7 th\u1ed1ng), th\u00ec chi nh\u00e1nh \u0111\u00f3 v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_chi_nhanh_hach_toan_doc_lap_duoc_coi_la_mot_doanh_nghiep_rieng_biet_khi_xet_quan_he_lien_ket\"><\/span><b>V\u00ec sao chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t doanh nghi\u1ec7p ri\u00eang bi\u1ec7t khi x\u00e9t 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;\">Theo quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i ph\u00e1p lu\u1eadt thu\u1ebf TNDN, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111\u01a1n v\u1ecb t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN, do \u0111\u00f3 chi nh\u00e1nh v\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp ra chi nh\u00e1nh l\u00e0 hai \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp v\u1edbi nhau. Ch\u00ednh v\u00ec \u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ri\u00eang bi\u1ec7t, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p trong m\u1ed1i quan h\u1ec7 ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kia theo \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 n\u00eau tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do c\u1ed1t l\u00f5i gi\u1ea3i th\u00edch v\u00ec sao chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft lu\u00f4n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi l\u00e0 c\u00f3, ch\u1ee9 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c chi nh\u00e1nh c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ri\u00eang hay kh\u00f4ng.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_tru_so_chinh_kiem_soat_chi_nhanh_hach_toan_doc_lap\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p tr\u1ee5 s\u1edf ch\u00ednh ki\u1ec3m so\u00e1t chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p (tr\u1ee5 s\u1edf ch\u00ednh) tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp tr\u1ef1c thu\u1ed9c m\u00ecnh. Trong t\u00ecnh hu\u1ed1ng n\u00e0y, tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, b\u1ea5t k\u1ec3 chi nh\u00e1nh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u00e1ch bi\u1ec7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hai_chi_nhanh_hach_toan_doc_lap_cung_chiu_su_dieu_hanh_cua_mot_doanh_nghiep\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p hai chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf quan h\u1ec7 hai chi\u1ec1u gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 m\u1ed9t chi nh\u00e1nh. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m so\u00e1t doanh nghi\u1ec7p A, v\u00e0 chi nh\u00e1nh X tr\u1ef1c thu\u1ed9c A l\u1ea1i h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, th\u00ec doanh nghi\u1ec7p \u0111\u00f3 v\u00e0 chi nh\u00e1nh X v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu hay \u0111i\u1ec1u h\u00e0nh chi nh\u00e1nh X.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, hai chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t doanh nghi\u1ec7p duy nh\u1ea5t c\u0169ng thu\u1ed9c di\u1ec7n c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi nhau, theo \u0111\u00fang nguy\u00ean t\u1eafc c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t&#8230; c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nhanh_hach_toan_phu_thuoc_co_phai_la_ben_lien_ket_khong\"><\/span><b>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4587\" aria-describedby=\"caption-attachment-4587\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4587\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-phu-thuoc-chi-nhanh-doc-lap-co-phai-ben-lien-ket.jpg\" alt=\"Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-phu-thuoc-chi-nhanh-doc-lap-co-phai-ben-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-phu-thuoc-chi-nhanh-doc-lap-co-phai-ben-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-phu-thuoc-chi-nhanh-doc-lap-co-phai-ben-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-phu-thuoc-chi-nhanh-doc-lap-co-phai-ben-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-phu-thuoc-chi-nhanh-doc-lap-co-phai-ben-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4587\" class=\"wp-caption-text\">Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 ranh gi\u1edbi \u00e1p d\u1ee5ng, c\u1ea7n \u0111\u1eb7t c\u00e2u h\u1ecfi ng\u01b0\u1ee3c l\u1ea1i: Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <\/span><b>Kh\u00f4ng<\/b><span style=\"font-weight: 400;\">. V\u00ec chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN \u0111\u1ed9c l\u1eadp, kh\u00f4ng t\u1ef1 k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ri\u00eang, k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a chi nh\u00e1nh \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00e0o b\u00e1o c\u00e1o c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh. Do \u0111\u00f3, giao d\u1ecbch gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u1ef1c ch\u1ea5t l\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft s\u1ef1 kh\u00e1c bi\u1ec7t then ch\u1ed1t gi\u1eefa hai lo\u1ea1i h\u00ecnh chi nh\u00e1nh khi x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft:<\/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 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai lo\u1ea1i h\u00ecnh chi nh\u00e1nh khi x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0 c\u00e1ch k\u00ea khai thu\u1ebf TNDN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p thu\u1ebf TNDN ri\u00eang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ef1 k\u00ea khai, h\u1ee3p nh\u1ea5t v\u00e0o tr\u1ee5 s\u1edf ch\u00ednh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh l\u00e0 doanh nghi\u1ec7p theo \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 20\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u00ean li\u00ean k\u1ebft v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh (n\u1ebfu ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9, kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_giao_dich_giua_chi_nhanh_doc_lap_va_doanh_nghiep_tro_thanh_giao_dich_lien_ket\"><\/span><b>Khi n\u00e0o giao d\u1ecbch gi\u1eefa chi nh\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 doanh nghi\u1ec7p tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4588\" aria-describedby=\"caption-attachment-4588\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4588\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-la-ben-lien-ket_-Khi-nao-giao-dich-giua-chi-nhanh-doc-lap-va-doanh-nghiep-tro-thanh-giao-dich-lien-ket.jpg\" alt=\"Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft v\u00e0 khi n\u00e0o giao d\u1ecbch gi\u1eefa chi nh\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 doanh nghi\u1ec7p tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-la-ben-lien-ket_-Khi-nao-giao-dich-giua-chi-nhanh-doc-lap-va-doanh-nghiep-tro-thanh-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-la-ben-lien-ket_-Khi-nao-giao-dich-giua-chi-nhanh-doc-lap-va-doanh-nghiep-tro-thanh-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-la-ben-lien-ket_-Khi-nao-giao-dich-giua-chi-nhanh-doc-lap-va-doanh-nghiep-tro-thanh-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-la-ben-lien-ket_-Khi-nao-giao-dich-giua-chi-nhanh-doc-lap-va-doanh-nghiep-tro-thanh-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-nhanh-doc-lap-co-phai-la-ben-lien-ket_-Khi-nao-giao-dich-giua-chi-nhanh-doc-lap-va-doanh-nghiep-tro-thanh-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4588\" class=\"wp-caption-text\">Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft v\u00e0 khi n\u00e0o giao d\u1ecbch gi\u1eefa chi nh\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 doanh nghi\u1ec7p tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quan h\u1ec7 li\u00ean k\u1ebft m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai khi gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft th\u1ef1c s\u1ef1 c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a l\u00e0 c\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, 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;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u1ea7n l\u01b0u \u00fd m\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">Giao d\u1ecbch thu h\u1ed9, chi h\u1ed9 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft. Ngo\u00e0i ra, theo kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, ch\u1ec9 khi chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh n\u00eau tr\u00ean th\u00ec quan h\u1ec7 gi\u1eefa hai b\u00ean m\u1edbi thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, k\u00e9o theo ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u01b0\u01a1ng \u1ee9ng.<\/span><b>\u00a0<\/b><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_xac_dinh_quan_he_lien_ket_giua_doanh_nghiep_va_chi_nhanh_doc_lap\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa doanh nghi\u1ec7p v\u00e0 chi nh\u00e1nh \u0111\u1ed9c l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 1: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p B ki\u1ec3m so\u00e1t doanh nghi\u1ec7p A; chi nh\u00e1nh X tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p A v\u00e0 h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p B v\u00e0 chi nh\u00e1nh X \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, d\u00f9 B kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh chi nh\u00e1nh X m\u00e0 ch\u1ec9 ki\u1ec3m so\u00e1t th\u00f4ng qua doanh nghi\u1ec7p A.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 2:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i m\u1ed9t t\u1ec9nh kh\u00e1c. Trong k\u1ef3 t\u00ednh thu\u1ebf, c\u00f4ng ty ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9 cho chi nh\u00e1nh nh\u1eb1m \u0111i\u1ec1u ti\u1ebft l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng h\u1ec7 th\u1ed1ng. V\u00ec chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN ri\u00eang, \u0111\u00e2y l\u00e0 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, c\u00f4ng ty ph\u1ea3i k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 3:<\/b><span style=\"font-weight: 400;\"> Tr\u1ee5 s\u1edf ch\u00ednh \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a n\u1ed9i b\u1ed9 cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh. V\u00ec chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN ri\u00eang m\u00e0 h\u1ee3p nh\u1ea5t k\u1ebft qu\u1ea3 kinh doanh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh, \u0111\u00e2y ch\u1ec9 l\u00e0 giao d\u1ecbch \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba v\u00ed d\u1ee5 tr\u00ean cho th\u1ea5y r\u00f5 c\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf TNDN c\u1ee7a chi nh\u00e1nh, ch\u1ee9 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c chi nh\u00e1nh c\u00f3 c\u00f9ng ch\u1ee7 s\u1edf h\u1eefu, c\u00f9ng th\u01b0\u01a1ng hi\u1ec7u hay c\u00f9ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u1edbi doanh nghi\u1ec7p m\u1eb9 hay kh\u00f4ng.\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;\">Chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c h\u1ea1ch to\u00e1n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp (t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN ri\u00eang), theo \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP), chi nh\u00e1nh \u0111\u01b0\u1ee3c coi l\u00e0 doanh nghi\u1ec7p n\u00ean c\u00f3 th\u1ec3 l\u00e0 b\u00ean li\u00ean k\u1ebft n\u1ebfu ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf t\u1eeb doanh nghi\u1ec7p kia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec kh\u00f4ng, v\u00ec giao d\u1ecbch v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh ch\u1ec9 l\u00e0 giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 ph\u1ea3i k\u00ea khai ch\u1ec9 khi th\u1ef1c s\u1ef1 ph\u00e1t sinh giao d\u1ecbch (mua b\u00e1n, vay v\u1ed1n, d\u1ecbch v\u1ee5&#8230;) m\u1edbi c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t \u0111\u00fang lo\u1ea1i h\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 giao d\u1ecbch c\u1ee7a t\u1eebng chi nh\u00e1nh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, truy thu.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n 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>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> <span style=\"color: #0000ff;\"><strong><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><\/strong><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/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=\"Giai_dap_thac_mac_ve_van_de_chi_nhanh_doc_lap_co_phai_ben_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 chi nh\u00e1nh \u0111\u1ed9c l\u1eadp c\u00f3 ph\u1ea3i b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_nhanh_hach_toan_doc_lap_co_bat_buoc_lap_ho_so_giao_dich_lien_ket_khong\"><\/span>Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 khi chi nh\u00e1nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed3ng th\u1eddi kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb do quy m\u00f4 nh\u1ecf, r\u1ee7i ro thu\u1ebf th\u1ea5p.                    <\/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=\"Giao_dich_giua_hai_chi_nhanh_hach_toan_doc_lap_cua_cung_mot_cong_ty_co_phai_la_giao_dich_lien_ket_khong\"><\/span>Giao d\u1ecbch gi\u1eefa hai chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu hai chi nh\u00e1nh c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 gi\u1eefa hai chi nh\u00e1nh ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.                    <\/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=\"Chi_nhanh_hach_toan_phu_thuoc_co_phai_ke_khai_quan_he_lien_ket_khong\"><\/span>Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i k\u00ea khai quan h\u1ec7 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. V\u00ec chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN ri\u00eang n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp theo ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft.                    <\/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=\"Neu_doanh_nghiep_co_chi_nhanh_o_nuoc_ngoai_thi_co_can_luu_y_quy_dinh_ve_quan_he_lien_ket_khong\"><\/span>N\u1ebfu doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00f3 c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh.                    <\/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=\"Chi_nhanh_co_ma_so_thue_rieng_thi_co_duoc_xem_la_doanh_nghiep_doc_lap_khong\"><\/span>Chi nh\u00e1nh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang th\u00ec c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp 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. Vi\u1ec7c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n ho\u1eb7c \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd \u0111\u1ed9c l\u1eadp c\u1ee7a chi nh\u00e1nh.                     <\/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\": \"Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ch\u1ec9 khi chi nh\u00e1nh c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed3ng th\u1eddi kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb do quy m\u00f4 nh\u1ecf, r\u1ee7i ro thu\u1ebf th\u1ea5p.\"\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\": \"Giao d\u1ecbch gi\u1eefa hai chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00f9ng m\u1ed9t c\u00f4ng ty c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu hai chi nh\u00e1nh c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 gi\u1eefa hai chi nh\u00e1nh ph\u00e1t sinh giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.\"\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\": \"Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i k\u00ea khai quan h\u1ec7 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. 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