{"id":4834,"date":"2026-07-29T15:18:28","date_gmt":"2026-07-29T08:18:28","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4834"},"modified":"2026-07-29T15:18:28","modified_gmt":"2026-07-29T08:18:28","slug":"mau-de-nghi-ap-dung-apa","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/","title":{"rendered":"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 95\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u00e3 ch\u00ednh th\u1ee9c thay \u0111\u1ed5i k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, bu\u1ed9c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00ec d\u00f9ng nh\u1ea7m bi\u1ec3u m\u1eabu c\u0169. B\u00e0i vi\u1ebft cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin v\u1ec1 M\u1eabu s\u1ed1 01\/APA-\u0110N theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i APA (\u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng) v\u00e0 09 n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 trong b\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng theo \u0110i\u1ec1u 76, gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#APA_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_den_Mau_de_nghi_ap_dung_APA\" >APA l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA?<\/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\/mau-de-nghi-ap-dung-apa\/#Can_cu_phap_ly_cua_Mau_de_nghi_ap_dung_APA_tu_0172026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA t\u1eeb 01\/7\/2026<\/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\/mau-de-nghi-ap-dung-apa\/#Hinh_thuc_va_noi_dung_cua_Mau_so_01APA-DN\" >H\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a M\u1eabu s\u1ed1 01\/APA-\u0110N<\/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\/mau-de-nghi-ap-dung-apa\/#Tham_quyen_giai_quyet_ho_so_de_nghi_ap_dung_APA\" >Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/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\/mau-de-nghi-ap-dung-apa\/#Doi_voi_APA_song_phuong_va_da_phuong\" >\u0110\u1ed1i v\u1edbi APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng<\/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\/mau-de-nghi-ap-dung-apa\/#Doi_voi_APA_don_phuong\" >\u0110\u1ed1i v\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Ban_du_thao_APA_cuoi_cung_phai_bao_gom_nhung_noi_dung_nao\" >B\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Mot_so_luu_y_khi_chuan_bi_va_nop_Mau_de_nghi_ap_dung_APA\" >M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/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\/mau-de-nghi-ap-dung-apa\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 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\/mau-de-nghi-ap-dung-apa\/#Cau_hoi_thuong_gap_ve_Mau_de_nghi_ap_dung_APA\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/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\/mau-de-nghi-ap-dung-apa\/#Mau_de_nghi_ap_dung_APA_tu_0172026_la_mau_nao\" >M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA t\u1eeb 01\/7\/2026 l\u00e0 m\u1eabu 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\/mau-de-nghi-ap-dung-apa\/#Ai_co_tham_quyen_giai_quyet_ho_so_APA_song_phuong_da_phuong\" >Ai c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng?<\/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\/mau-de-nghi-ap-dung-apa\/#Ai_co_tham_quyen_giai_quyet_ho_so_APA_don_phuong\" >Ai c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA \u0111\u01a1n ph\u01b0\u01a1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Mau_de_nghi_ap_dung_APA_hien_hanh_thay_the_van_ban_nao\" >M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA hi\u1ec7n h\u00e0nh thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mau-de-nghi-ap-dung-apa\/#Ban_du_thao_APA_cuoi_cung_can_co_nhung_noi_dung_gi\" >B\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng c\u1ea7n c\u00f3 nh\u1eefng n\u1ed9i dung g\u00ec?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"APA_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_den_Mau_de_nghi_ap_dung_APA\"><\/span><b>APA l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4835\" aria-describedby=\"caption-attachment-4835\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4835\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 95\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Mau-de-nghi-ap-dung-APA-cap-nhat-Thong-tu-95_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4835\" class=\"wp-caption-text\">M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">APA (Advance Pricing Agreement) l\u00e0 th\u1ecfa thu\u1eadn tr\u01b0\u1edbc gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf (ho\u1eb7c gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c) v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ho\u1eb7c gi\u00e1 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 \u0111\u01b0\u1ee3c nhi\u1ec1u t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn s\u1eed d\u1ee5ng nh\u1eb1m t\u1ea1o s\u1ef1 ch\u1eafc ch\u1eafn v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf ho\u1eb7c truy thu sau thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u1edfi \u0111\u1ed9ng quy tr\u00ecnh n\u00e0y, b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 b\u1eaft bu\u1ed9c l\u00e0 doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd \u0111\u1eb7t n\u1ec1n m\u00f3ng cho to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u00e0 k\u00fd k\u1ebft APA sau n\u00e0y, v\u00ec v\u1eady vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu, \u0111\u00fang bi\u1ec3u m\u1eabu hi\u1ec7n h\u00e0nh c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n ngay t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, ph\u00e2n t\u00edch giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi l\u1eadp m\u1eabu \u0111\u1ec1 ngh\u1ecb, do \u0111\u00f3 vi\u1ec7c t\u00ecm \u0111\u1ebfn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian chu\u1ea9n b\u1ecb v\u00e0 t\u0103ng t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_Mau_de_nghi_ap_dung_APA_tu_0172026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA t\u1eeb 01\/7\/2026 l\u00e0 M\u1eabu s\u1ed1 01\/APA-\u0110N, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng t\u01b0 95\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 APA, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Th\u00f4ng t\u01b0 205\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 45\/2021\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y. N\u00f3i c\u00e1ch kh\u00e1c, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 95\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, to\u00e0n b\u1ed9 c\u00e1c m\u1eabu bi\u1ec3u li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 APA, bao g\u1ed3m c\u1ea3 m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo th\u00f4ng t\u01b0 m\u1edbi n\u00e0y, thay v\u00ec c\u00e1c m\u1eabu \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i hai th\u00f4ng t\u01b0 c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm ch\u1eafc c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0y gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh s\u1eed d\u1ee5ng nh\u1ea7m m\u1eabu bi\u1ec3u \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c, d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung, l\u00e0m ch\u1eadm ti\u1ebfn \u0111\u1ed9 \u0111\u00e0m ph\u00e1n APA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i kh\u00e1c c\u00f3 li\u00ean quan trong Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, b\u1edfi \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n g\u1ed1c \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 quy tr\u00ecnh APA t\u1eeb kh\u00e2u n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ebfn k\u00fd k\u1ebft, l\u01b0u h\u00e0nh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>See also:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thong-tu-95-2026-tt-btc\/\">To\u00e0n v\u0103n Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/a>\u00a0<\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_va_noi_dung_cua_Mau_so_01APA-DN\"><\/span><b>H\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a M\u1eabu s\u1ed1 01\/APA-\u0110N<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/APA-\u0110N, t\u1ee9c m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA theo quy \u0111\u1ecbnh m\u1edbi, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ee7 th\u00f4ng tin ban \u0111\u1ea7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ednh kh\u1ea3 thi c\u1ee7a vi\u1ec7c \u0111\u00e0m ph\u00e1n APA v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u1ec1 nguy\u00ean t\u1eafc, khi l\u1eadp m\u1eabu n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin theo \u0111\u00fang bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, kh\u00f4ng t\u1ef1 \u00fd thay \u0111\u1ed5i k\u1ebft c\u1ea5u hay b\u1ecf s\u00f3t c\u00e1c m\u1ee5c th\u00f4ng tin b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u \u00e1p d\u1ee5ng APA (d\u00f9 l\u00e0 APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng hay \u0111a ph\u01b0\u01a1ng) \u0111\u1ec1u b\u1eaft \u0111\u1ea7u quy tr\u00ecnh b\u1eb1ng vi\u1ec7c ho\u00e0n thi\u1ec7n m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA n\u00e0y v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u, \u0111\u1eb7t n\u1ec1n t\u1ea3ng cho to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 \u0111\u00e0m ph\u00e1n APA di\u1ec5n ra sau \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u1ea3i M\u1eabu s\u1ed1 01\/APA-\u0110N:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/1KUhA_kpXwyAffyKHFkGeWlGyAEpLEkHs\/view?usp=sharing\" rel=\"nofollow noopener\" target=\"_blank\">T\u1ea3i M\u1eabu s\u1ed1 01\/APA-\u0110N<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tham_quyen_giai_quyet_ho_so_de_nghi_ap_dung_APA\"><\/span><b>Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4836\" aria-describedby=\"caption-attachment-4836\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4836\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA.jpg\" alt=\"Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Tham-quyen-giai-quyet-Mau-de-nghi-ap-dung-APA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4836\" class=\"wp-caption-text\">Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi doanh nghi\u1ec7p n\u1ed9p m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA, m\u1ed9t c\u00e2u h\u1ecfi quan tr\u1ecdng \u0111\u1eb7t ra l\u00e0:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u01a1 quan n\u00e0o c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 n\u00e0y?<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 theo t\u1eebng lo\u1ea1i h\u00ecnh APA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_APA_song_phuong_va_da_phuong\"><\/span><b>\u0110\u1ed1i v\u1edbi APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng, t\u1ee9c c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, khi \u0111\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf l\u00e0 c\u01a1 quan ch\u1ee7 tr\u00ec ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft, s\u1eeda \u0111\u1ed5i, gia h\u1ea1n, thu h\u1ed3i, h\u1ee7y b\u1ecf APA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p APA c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p, li\u00ean quan \u0111\u1ebfn nhi\u1ec1u qu\u1ed1c gia ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c n\u1ed9i dung thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a nhi\u1ec1u c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, C\u1ee5c Thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xin \u00fd ki\u1ebfn \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n APA tr\u01b0\u1edbc khi trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n ch\u00ednh th\u1ee9c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n APA \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, quy tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa nhi\u1ec1u c\u1ea5p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1eb7c bi\u1ec7t khi giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i ph\u1ee9c t\u1ea1p ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_APA_don_phuong\"><\/span><b>\u0110\u1ed1i v\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng, \u0111\u1ed1i v\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng, th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u01a1n ph\u01b0\u01a1ng do C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ph\u00e2n c\u00f4ng cho c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 quy tr\u00ecnh x\u1eed l\u00fd APA \u0111\u01a1n ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c linh ho\u1ea1t h\u01a1n, t\u00f9y theo s\u1ef1 ph\u00e2n c\u00f4ng n\u1ed9i b\u1ed9 c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 n\u00eau tr\u00ean gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ea7u m\u1ed1i \u0111\u1ec3 n\u1ed9p m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA, t\u1eeb \u0111\u00f3 tr\u00e1nh m\u1ea5t th\u1eddi gian g\u1eedi nh\u1ea7m c\u01a1 quan ho\u1eb7c ph\u1ea3i ch\u1edd \u0111\u1ee3i chuy\u1ec3n h\u1ed3 s\u01a1 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_du_thao_APA_cuoi_cung_phai_bao_gom_nhung_noi_dung_nao\"><\/span><b>B\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4837\" aria-describedby=\"caption-attachment-4837\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4837\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ban-du-thao-APA-cuoi-cung-phai-bao-gom-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4837\" class=\"wp-caption-text\">M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn xem x\u00e9t, doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf (ho\u1eb7c c\u00e1c c\u01a1 quan thu\u1ebf li\u00ean quan trong tr\u01b0\u1eddng h\u1ee3p song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng) s\u1ebd b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 \u0111\u00e0m ph\u00e1n n\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a th\u1ecfa thu\u1eadn. Theo \u0110i\u1ec1u 76 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, d\u1ef1 th\u1ea3o APA sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u00e1c c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan th\u1ed1ng nh\u1ea5t to\u00e0n b\u1ed9 n\u1ed9i dung \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 d\u1ef1 th\u1ea3o cu\u1ed1i c\u00f9ng v\u00e0 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft, l\u01b0u h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 76 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, b\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m \u00edt nh\u1ea5t c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> tham gia APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00f4 t\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> thu\u1ed9c ph\u1ea1m vi APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Methods for determining transfer pricing<\/b><span style=\"font-weight: 400;\"> l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf, c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh, t\u00ednh to\u00e1n c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n v\u00e0 t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng APA (bao g\u1ed3m c\u1ea3 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n n\u1ebfu ph\u00f9 h\u1ee3p);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c gi\u1ea3 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu, d\u1ef1 ki\u1ebfn, t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n APA (bao g\u1ed3m c\u1ea3 c\u00e1c n\u1ed9i dung ph\u00e2n t\u00edch, d\u1ef1 b\u00e1o);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c quy \u0111\u1ecbnh kh\u00e1c<\/b><span style=\"font-weight: 400;\"> ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ebfn th\u1ecfa thu\u1eadn APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c ph\u1ee5 l\u1ee5c<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 n\u1ed9i dung quan tr\u1ecdng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 m\u00e0 nh\u1eefng th\u00f4ng tin ban \u0111\u1ea7u trong m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ea7n h\u01b0\u1edbng t\u1edbi. V\u00ec v\u1eady, ngay t\u1eeb b\u01b0\u1edbc l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng, c\u0169ng nh\u01b0 c\u00e1c gi\u1ea3 \u0111\u1ecbnh kinh doanh c\u00f3 kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n APA trong t\u01b0\u01a1ng lai. S\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 c\u00e0ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian \u0111\u00e0m ph\u00e1n v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn APA ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_chuan_bi_va_nop_Mau_de_nghi_ap_dung_APA\"><\/span><b>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh n\u1ed9p v\u00e0 x\u1eed l\u00fd m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA di\u1ec5n ra thu\u1eadn l\u1ee3i, doanh nghi\u1ec7p n\u00ean l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi \u0111i\u1ec1n m\u1eabu, bao g\u1ed3m th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft, b\u1ea3n ch\u1ea5t giao d\u1ecbch, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00ecnh APA<\/b><span style=\"font-weight: 400;\"> (\u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng hay \u0111a ph\u01b0\u01a1ng) m\u00e0 doanh nghi\u1ec7p mong mu\u1ed1n \u00e1p d\u1ee5ng, v\u00ec m\u1ed7i lo\u1ea1i h\u00ecnh s\u1ebd c\u00f3 c\u01a1 quan th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd kh\u00e1c nhau nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu s\u1ed1 01\/APA-\u0110N<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, tr\u00e1nh s\u1eed d\u1ee5ng c\u00e1c m\u1eabu c\u0169 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c theo Th\u00f4ng t\u01b0 205\/2013\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 45\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i s\u00e1t ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\">, ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u b\u1ed5 sung khi c\u01a1 quan thu\u1ebf c\u00f3 y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, ph\u00e2n t\u00edch h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia t\u01b0 v\u1ea5n gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p, li\u00ean quan \u0111\u1ebfn nhi\u1ec1u qu\u1ed1c gia, nh\u1eb1m \u0111\u1ea3m b\u1ea3o ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ch\u1eb7t ch\u1ebd, ph\u00f9 h\u1ee3p v\u1edbi c\u1ea3 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 nhu c\u1ea7u t\u00ecm hi\u1ec3u, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh \u0111\u1ec3 chu\u1ea9n b\u1ecb cho qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n, \u0111\u1eebng ng\u1ea7n ng\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"> li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chi ti\u1ebft, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/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>E-mail:<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/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=\"Cau_hoi_thuong_gap_ve_Mau_de_nghi_ap_dung_APA\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_de_nghi_ap_dung_APA_tu_0172026_la_mau_nao\"><\/span><b>M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA t\u1eeb 01\/7\/2026 l\u00e0 m\u1eabu n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA t\u1eeb 01\/7\/2026 l\u00e0 M\u1eabu s\u1ed1 01\/APA-\u0110N, quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_giai_quyet_ho_so_APA_song_phuong_da_phuong\"><\/span><b>Ai c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf ch\u1ee7 tr\u00ec ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft, s\u1eeda \u0111\u1ed5i, gia h\u1ea1n, thu h\u1ed3i, h\u1ee7y b\u1ecf APA. Tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, li\u00ean quan nhi\u1ec1u qu\u1ed1c gia ho\u1eb7c nhi\u1ec1u c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, C\u1ee5c Thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xin \u00fd ki\u1ebfn tr\u01b0\u1edbc khi \u0111\u00e0m ph\u00e1n ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_giai_quyet_ho_so_APA_don_phuong\"><\/span><b>Ai c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA \u0111\u01a1n ph\u01b0\u01a1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 APA \u0111\u01a1n ph\u01b0\u01a1ng do C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ph\u00e2n c\u00f4ng cho c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_de_nghi_ap_dung_APA_hien_hanh_thay_the_van_ban_nao\"><\/span><b>M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA hi\u1ec7n h\u00e0nh thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, v\u0103n b\u1ea3n ban h\u00e0nh m\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA hi\u1ec7n h\u00e0nh thay th\u1ebf Th\u00f4ng t\u01b0 205\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 45\/2021\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_du_thao_APA_cuoi_cung_can_co_nhung_noi_dung_gi\"><\/span><b>B\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng c\u1ea7n c\u00f3 nh\u1eefng n\u1ed9i dung g\u00ec?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng ph\u1ea3i bao g\u1ed3m \u00edt nh\u1ea5t 9 n\u1ed9i dung: t\u00ean, \u0111\u1ecba ch\u1ec9 c\u00e1c b\u00ean li\u00ean k\u1ebft; m\u00f4 t\u1ea3 giao d\u1ecbch li\u00ean k\u1ebft; ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u1ecdng y\u1ebfu; tr\u00e1ch nhi\u1ec7m ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; tr\u00e1ch nhi\u1ec7m ngh\u0129a v\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf; hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng; c\u00e1c quy \u0111\u1ecbnh kh\u00e1c ph\u00f9 h\u1ee3p; v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c (n\u1ebfu c\u00f3).\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1eabu \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u00e3 ch\u00ednh th\u1ee9c thay \u0111\u1ed5i k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026 theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, bu\u1ed9c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i c\u1eadp nh\u1eadt ngay \u0111\u1ec3 tr\u00e1nh h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i v\u00ec d\u00f9ng nh\u1ea7m bi\u1ec3u m\u1eabu c\u0169. B\u00e0i vi\u1ebft cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4834","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\/4834","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=4834"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4834\/revisions"}],"predecessor-version":[{"id":4838,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4834\/revisions\/4838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4835"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}