{"id":4927,"date":"2026-08-13T16:32:18","date_gmt":"2026-08-13T09:32:18","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4927"},"modified":"2026-08-13T16:32:18","modified_gmt":"2026-08-13T09:32:18","slug":"an-dinh-thue-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 n\u1ed7i lo l\u1edbn nh\u1ea5t c\u1ee7a kh\u00f4ng \u00edt doanh nghi\u1ec7p khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t trong kh\u00e2u k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 hay ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, truy thu v\u00e0 x\u1eed ph\u1ea1t khi thanh tra, ki\u1ec3m tra. V\u1eady ch\u00ednh x\u00e1c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o theo quy \u0111\u1ecbnh m\u1edbi s\u1ebd khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o di\u1ec7n b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n s\u1edbm r\u1ee7i ro v\u00e0 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/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\/an-dinh-thue-giao-dich-lien-ket\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_de_bi_an_dinh_thue\" >V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Cac_truong_hop_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Khong_ke_khai_ke_khai_khong_day_du_ke_khai_sai_thong_tin_hoac_khong_nop_Phu_luc_I\" >Kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, k\u00ea khai sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I<\/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\/an-dinh-thue-giao-dich-lien-ket\/#Cung_cap_thong_tin_khong_day_du_tai_Phu_luc_II_III\" >Cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i Ph\u1ee5 l\u1ee5c II, III<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Su_dung_thong_tin_khong_trung_thuc_tu_co_so_du_lieu\" >S\u1eed d\u1ee5ng th\u00f4ng tin kh\u00f4ng trung th\u1ef1c t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/an-dinh-thue-giao-dich-lien-ket\/#Vi_pham_quy_dinh_ve_xac_dinh_truong_hop_mien_tru\" >Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb\u00a0<\/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\/an-dinh-thue-giao-dich-lien-ket\/#Doanh_nghiep_can_lam_gi_de_tranh_bi_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/an-dinh-thue-giao-dich-lien-ket\/#Ket_luan_Chu_dong_tuan_thu_de_khong_bi_an_dinh_thue_giao_dich_lien_ket\" >K\u1ebft lu\u1eadn: Ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 \u0111\u1ec3 kh\u00f4ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/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\/an-dinh-thue-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_de_bi_an_dinh_thue\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4930\" aria-describedby=\"caption-attachment-4930\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4930\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue.jpg\" alt=\"V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-doanh-nghiep-co-giao-dich-lien-ket-de-bi-an-dinh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4930\" class=\"wp-caption-text\">V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft d\u1ec5 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 bi\u1ec7n ph\u00e1p c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong> th\u1ef1c t\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 21. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n c\u1ed1t l\u00f5i m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c lu\u1eadt h\u00f3a c\u1ee5 th\u1ec3 c\u00e1c c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh ngay trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u00fap qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch h\u01a1n so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 cao h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Kho\u1ea3n 3, \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1n tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_ke_khai_ke_khai_khong_day_du_ke_khai_sai_thong_tin_hoac_khong_nop_Phu_luc_I\"><\/span><b>Kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, k\u00ea khai sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn v\u00e0 r\u1ee7i ro cao nh\u1ea5t trong th\u1ef1c ti\u1ec5n. Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec1u thu\u1ed9c di\u1ec7n b\u1ecb \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd: <\/b><span style=\"font-weight: 400;\">H\u00e0nh vi k\u00ea khai sai th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c I ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o nh\u00f3m c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, vi\u1ec7c k\u00ea khai sai th\u00f4ng tin (kh\u00e1c v\u1edbi kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai thi\u1ebfu) th\u01b0\u1eddng ch\u1ec9 b\u1ecb x\u1eed l\u00fd theo h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh, truy thu th\u00f4ng th\u01b0\u1eddng. Nay v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ch\u1ec9 c\u1ea7n th\u00f4ng tin k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I b\u1ecb sai, d\u00f9 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n v\u1eabn c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u00e9o theo h\u1eadu qu\u1ea3 thu\u1ebf \u0111\u00e1ng k\u1ec3. \u0110\u00e2y l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng trong kh\u00e2u r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cung_cap_thong_tin_khong_day_du_tai_Phu_luc_II_III\"><\/span><b>Cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i Ph\u1ee5 l\u1ee5c II, III<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh Ph\u1ee5 l\u1ee5c I, ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n bao g\u1ed3m vi\u1ec7c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c II v\u00e0 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i hai ph\u1ee5 l\u1ee5c n\u00e0y c\u0169ng l\u00e0 m\u1ed9t trong c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng d\u1eebng l\u1ea1i \u1edf Ph\u1ee5 l\u1ee5c I, m\u00e0 tr\u1ea3i r\u1ed9ng tr\u00ean to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_thong_tin_khong_trung_thuc_tu_co_so_du_lieu\"><\/span><b>S\u1eed d\u1ee5ng th\u00f4ng tin kh\u00f4ng trung th\u1ef1c t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 ba li\u00ean quan \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u00f4ng tin kh\u00f4ng trung th\u1ef1c bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u so s\u00e1nh, d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng hay c\u01a1 s\u1edf d\u1eef li\u1ec7u kh\u00f4ng \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 ho\u1eb7c k\u00ea khai, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n b\u00e1c b\u1ecf v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ch\u00ednh c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i s\u1eb5n c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_quy_dinh_ve_xac_dinh_truong_hop_mien_tru\"><\/span><b>Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p cu\u1ed1i c\u00f9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh sai \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n k\u00ea khai ho\u1eb7c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1ee7 quan cho r\u1eb1ng m\u00ecnh \u0111\u01b0\u01a1ng nhi\u00ean thu\u1ed9c di\u1ec7n mi\u1ec5n, v\u00ed d\u1ee5 nh\u01b0 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng 500 t\u1ef7 \u0111\u1ed3ng, m\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111i k\u00e8m (kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh&#8230;). Khi vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb n\u00e0y b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 vi ph\u1ea1m, doanh nghi\u1ec7p s\u1ebd m\u1ea5t quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 \u0111\u1ed3ng th\u1eddi r\u01a1i v\u00e0o di\u1ec7n b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i b\u1ed1n c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 21, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh li\u00ean quan kh\u00e1c c\u00f3 th\u1ec3 gi\u00e1n ti\u1ebfp d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 t\u01b0\u01a1ng t\u1ef1, \u0111i\u1ec3n h\u00ecnh \u00e0 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 vi\u1ec7c lo\u1ea1i tr\u1eeb chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ho\u1eb7c chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA. D\u00f9 kh\u00f4ng n\u1eb1m trong danh m\u1ee5c \u1ea5n \u0111\u1ecbnh ch\u00ednh th\u1ee9c, c\u00e1c quy \u0111\u1ecbnh n\u00e0y v\u1eabn g\u00f3p ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tranh_bi_an_dinh_thue_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4929\" aria-describedby=\"caption-attachment-4929\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4929\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-can-lam-gi-de-tranh-bi-an-dinh-thue-giao-dich-lien-ket-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4929\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi c\u00e1c b\u01b0\u1edbc sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t k\u1ef9 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi n\u1ed9p Ph\u1ee5 l\u1ee5c I: R\u00e0 so\u00e1t k\u1ef9 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin k\u00ea khai ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i, v\u00ec ch\u1ec9 c\u1ea7n k\u00ea khai sai th\u00f4ng tin ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp theo \u0111i\u1ec3m m\u1edbi t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a Ph\u1ee5 l\u1ee5c II, III: \u0110\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u1ecdn v\u1eb9n, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu s\u00f3t c\u1ee5c b\u1ed9 d\u1eabn \u0111\u1ebfn b\u1ecb \u1ea5n \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c minh ngu\u1ed3n g\u1ed1c v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a d\u1eef li\u1ec7u so s\u00e1nh: Ch\u1ec9 s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u00f3 ngu\u1ed3n g\u1ed1c r\u00f5 r\u00e0ng, trung th\u1ef1c khi l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, tr\u00e1nh r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf to\u00e0n b\u1ed9 ph\u01b0\u01a1ng ph\u00e1p khi thanh tra. Gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/thue-lap-ho-so-giao-dich-lien-ket\/\">thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m trong ng\u00e0nh nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u so s\u00e1nh c\u00f3 thuy\u1ebft ph\u1ee5c cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb: T\u1ea1i \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP tr\u01b0\u1edbc khi t\u1ef1 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n k\u00ea khai hay mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, tr\u00e1nh nh\u1ea7m l\u1eabn d\u1eabn \u0111\u1ebfn vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cac-truong-hop-mien-tru-theo-nghi-dinh-255\/\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh s\u00e1ch b\u00ean li\u00ean k\u1ebft: R\u00e0 so\u00e1t k\u1ef9 c\u00e1c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">affiliated relationship<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u00f3m giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp: Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP hay kh\u00f4ng, c\u0103n c\u1ee9 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang l\u1ed9 tr\u00ecnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Chu_dong_tuan_thu_de_khong_bi_an_dinh_thue_giao_dich_lien_ket\"><\/span><b>K\u1ebft lu\u1eadn: Ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 \u0111\u1ec3 kh\u00f4ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 si\u1ebft ch\u1eb7t v\u00e0 m\u1edf r\u1ed9ng ph\u1ea1m vi qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 c\u00f2n lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng, gi\u00fap qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch h\u01a1n, nh\u01b0ng c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd h\u01a1n cho doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng th\u1ec3 hi\u1ec7n \u0111\u1ecbnh h\u01b0\u1edbng chuy\u1ec3n d\u1ecbch t\u1eeb m\u00f4 h\u00ecnh &#8220;qu\u1ea3n l\u00fd r\u1ee7i ro&#8221; thu\u1ea7n t\u00fay sang m\u00f4 h\u00ecnh &#8220;qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n\u201d, th\u1ec3 hi\u1ec7n qua quy \u0111\u1ecbnh b\u1ed5 sung t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 21 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong vi\u1ec7c h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung h\u00e0nh vi k\u00ea khai sai th\u00f4ng tin (nh\u01b0 ph\u00e2n lo\u1ea1i kh\u00f4ng \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft, sai gi\u00e1 tr\u1ecb) v\u00e0o di\u1ec7n b\u1ecb \u1ea5n \u0111\u1ecbnh. Ch\u00ednh v\u00ec v\u1eady, doanh doanh nghi\u1ec7p c\u00e0ng c\u1ea7n th\u1eadn tr\u1ecdng h\u01a1n trong t\u1eebng con s\u1ed1 k\u00ea khai, b\u1edfi ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 thu\u1ebf \u0111\u00e1ng k\u1ec3. Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, k\u00ea khai \u0111\u00fang v\u00e0 \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf 2026, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf v\u00e0o cu\u1ed9c, ch\u00ednh l\u00e0 c\u00e1ch duy nh\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 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 mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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>","protected":false},"excerpt":{"rendered":"<p>\u1ea4n \u0111\u1ecbnh thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft \u0111ang l\u00e0 n\u1ed7i lo l\u1edbn nh\u1ea5t c\u1ee7a kh\u00f4ng \u00edt doanh nghi\u1ec7p khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026. Ch\u1ec9 m\u1ed9t sai s\u00f3t trong kh\u00e2u k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 hay ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed giao d\u1ecbch li\u00ean k\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,51],"tags":[],"class_list":["post-4927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4927","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=4927"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4927\/revisions"}],"predecessor-version":[{"id":4931,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4927\/revisions\/4931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4928"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}