{"id":5218,"date":"2026-09-24T11:25:15","date_gmt":"2026-09-24T04:25:15","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5218"},"modified":"2026-09-24T11:25:15","modified_gmt":"2026-09-24T04:25:15","slug":"quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/","title":{"rendered":"Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua, khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. <\/span><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\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> kh\u00f4ng li\u1ec7t k\u00ea l\u1ea1i t\u1eebng quy\u1ec1n, m\u00e0 d\u1eabn chi\u1ebfu th\u1eb3ng sang kho\u1ea3n 1 \u0110i\u1ec1u 37 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Law on Tax Administration No. 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Hi\u1ec3u \u0111\u00fang c\u01a1 ch\u1ebf d\u1eabn chi\u1ebfu n\u00e0y, \u0111\u1eb7t c\u1ea1nh ngh\u0129a v\u1ee5 cung c\u1ea5p h\u1ed3 s\u01a1 trong 30 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n h\u1eb3n trong k\u1ef3 quy\u1ebft to\u00e1n 2026.<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Quyen_cua_nguoi_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia_duoc_thuc_hien_theo_quy_dinh_nao\" >Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0o?<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Khoan_1_Dieu_18_Nghi_dinh_2552026ND-CP_Dieu_khoan_dan_chieu\" >Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: \u0110i\u1ec1u kho\u1ea3n d\u1eabn chi\u1ebfu<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_hieu_dung_quyen_cua_minh_ngay_tu_ky_2026\" >V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n hi\u1ec3u \u0111\u00fang quy\u1ec1n c\u1ee7a m\u00ecnh ngay t\u1eeb k\u1ef3 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Noi_dung_cu_the_ve_quyen_cua_nguoi_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia\" >N\u1ed9i dung c\u1ee5 th\u1ec3 v\u1ec1 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Nhom_1_Quyen_duoc_ho_tro_tra_cuu_va_su_dung_dich_vu\" >Nh\u00f3m 1: Quy\u1ec1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, tra c\u1ee9u v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Nhom_2_Quyen_duoc_thong_bao_giai_thich_giai_trinh_va_bao_luu_y_kien\" >Nh\u00f3m 2: Quy\u1ec1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o, gi\u1ea3i th\u00edch, gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Nhom_3_Quyen_duoc_bao_mat_khieu_nai_to_cao_va_boi_thuong\" >Nh\u00f3m 3: Quy\u1ec1n \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt, khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 b\u1ed3i th\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Nhom_4_Quyen_cua_nguoi_nop_thue_khi_co_quan_thue_kiem_tra\" >Nh\u00f3m 4: Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/a><\/li><\/ul><\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Quyen_luon_di_kem_nghia_vu_Thoi_han_cung_cap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Quy\u1ec1n lu\u00f4n \u0111i k\u00e8m ngh\u0129a v\u1ee5: Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#He_qua_khi_khong_tuan_thu\" >H\u1ec7 qu\u1ea3 khi kh\u00f4ng tu\u00e2n th\u1ee7<\/a><\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Cau_hoi_thuong_gap_ve_quyen_cua_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy\u1ec1n c\u1ee7a n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Quyen_cua_nguoi_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia_duoc_quy_dinh_o_dau\" >Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Thoi_han_cung_cap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\" >Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao l\u00e2u?<\/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\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Co_the_tu_choi_cung_cap_ho_so_vi_co_quan_thue_da_co_tai_lieu_khong\" >C\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i cung c\u1ea5p h\u1ed3 s\u01a1 v\u00ec c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 t\u00e0i li\u1ec7u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia\/#Khi_bi_kiem_tra_doanh_nghiep_co_quyen_gi\" >Khi b\u1ecb ki\u1ec3m tra, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_cua_nguoi_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia_duoc_thuc_hien_theo_quy_dinh_nao\"><\/span><b>Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110i\u1ec1u kho\u1ea3n n\u00e0y d\u1eabn chi\u1ebfu \u0111\u1ebfn kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. Do \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy\u1ec1n chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_18_Nghi_dinh_2552026ND-CP_Dieu_khoan_dan_chieu\"><\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: \u0110i\u1ec1u kho\u1ea3n d\u1eabn chi\u1ebfu<\/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 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng t\u1ea1o ra m\u1ed9t danh m\u1ee5c quy\u1ec1n ri\u00eang cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, m\u00e0 x\u00e1c nh\u1eadn r\u1eb1ng quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ch\u00ednh l\u00e0 c\u00e1c quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh trong lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ng\u01b0\u1eddi l\u00e0m ngh\u1ec1, c\u01a1 ch\u1ebf n\u00e0y c\u00f3 hai \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 &#8220;v\u00f9ng tr\u1ed1ng quy\u1ec1n&#8221; trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft: D\u00f9 nghi\u1ec7p v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh k\u1ef9 thu\u1eadt cao, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 b\u1edfi to\u00e0n b\u1ed9 c\u00e1c quy\u1ec1n \u1edf c\u1ea5p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 vi\u1ec7n d\u1eabn khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u1ee7 hai t\u1ea7ng: Khi th\u1ef1c hi\u1ec7n quy\u1ec1n, doanh nghi\u1ec7p n\u00ean vi\u1ec7n d\u1eabn \u0111\u1ed3ng th\u1eddi kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, thay v\u00ec ch\u1ec9 n\u00eau m\u1ed9t v\u0103n b\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_hieu_dung_quyen_cua_minh_ngay_tu_ky_2026\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n hi\u1ec3u \u0111\u00fang quy\u1ec1n c\u1ee7a m\u00ecnh ngay t\u1eeb k\u1ef3 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Khung ph\u00e1p l\u00fd m\u1edbi \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nhi\u1ec1u th\u1ee7 t\u1ee5c, m\u1ed1c th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u1ea7n \u0111\u1ea7u ngay trong m\u00f9a quy\u1ebft to\u00e1n n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh \u0111\u00f3, n\u1eafm v\u1eefng quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng ph\u1ea3i l\u00e0 ki\u1ebfn th\u1ee9c. \u0110\u00f3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 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;\">Y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf gi\u1ea3i th\u00edch c\u0103n c\u1ee9 khi c\u00f3 k\u1ebft lu\u1eadn \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o l\u01b0u \u00fd ki\u1ebfn, gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n khi kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh m\u00e0 c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n khi quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m th\u1ef1c t\u1ebf MAN t\u01b0 v\u1ea5n, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p ch\u1ec9 ngh\u0129 \u0111\u1ebfn quy\u1ec1n khi \u0111\u00e3 nh\u1eadn bi\u00ean b\u1ea3n ki\u1ec3m tra. L\u00fac \u0111\u00f3, d\u01b0 \u0111\u1ecba \u0111\u1ec3 s\u1eed d\u1ee5ng quy\u1ec1n \u0111\u00e3 h\u1eb9p \u0111i r\u1ea5t nhi\u1ec1u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_cu_the_ve_quyen_cua_nguoi_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia\"><\/span><b>N\u1ed9i dung c\u1ee5 th\u1ec3 v\u1ec1 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5222\" aria-describedby=\"caption-attachment-5222\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5222\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-cu-the-ve-quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia.jpg\" alt=\"N\u1ed9i dung c\u1ee5 th\u1ec3 v\u1ec1 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-cu-the-ve-quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-cu-the-ve-quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-cu-the-ve-quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-cu-the-ve-quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-cu-the-ve-quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5222\" class=\"wp-caption-text\">N\u1ed9i dung c\u1ee5 th\u1ec3 v\u1ec1 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP d\u1eabn chi\u1ebfu sang Lu\u1eadt, n\u1ed9i dung quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u1ee5 th\u1ec3 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;\">\u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf; cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tra c\u1ee9u, xem, in v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi \u0111\u1ebfn H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed; \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan; \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n khai thay, n\u1ed9p thu\u1ebf thay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tra c\u1ee9u t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, nh\u1eadn th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qua t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cung c\u1ea5p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c nh\u1eadn th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, bi\u00ean b\u1ea3n, k\u1ebft lu\u1eadn li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, \u1ea5n \u0111\u1ecbnh thu\u1ebf, n\u1ed9i dung x\u1eed l\u00fd v\u1ec1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c; \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u \u00fd ki\u1ebfn, gi\u1ea3i tr\u00ecnh; \u0111\u01b0\u1ee3c bi\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, kh\u00f4ng ph\u1ea3i g\u1eedi c\u00e1c th\u00f4ng tin \u0111\u00e3 c\u00f3 s\u1eb5n trong h\u1ed3 s\u01a1 thu\u1ebf m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 c\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c b\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c t\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc n\u1ebfu b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u00e2y thi\u1ec7t h\u1ea1i tr\u00e1i ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, h\u00f3a \u0111\u01a1n theo v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u tra so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin n\u1ebfu ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c d\u1eef li\u1ec7u do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cung c\u1ea5p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ki\u1ec3m tra thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; t\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; t\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra ho\u1eb7c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c; \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn; khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n, y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; t\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf; c\u00e1c quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m tra chuy\u00ean ng\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c tr\u00ean kh\u00e1 d\u00e0i, \u0111\u1ec3 d\u1ec5 v\u1eadn d\u1ee5ng v\u00e0o nghi\u1ec7p v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo 04 nh\u00f3m ch\u1ee9c n\u0103ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_1_Quyen_duoc_ho_tro_tra_cuu_va_su_dung_dich_vu\"><\/span><b>Nh\u00f3m 1: Quy\u1ec1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, tra c\u1ee9u v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y bao g\u1ed3m quy\u1ec1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf; quy\u1ec1n tra c\u1ee9u, xem, in v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi \u0111\u1ebfn H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; quy\u1ec1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf; quy\u1ec1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n; v\u00e0 quy\u1ec1n tra c\u1ee9u t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u00e0o giao d\u1ecbch li\u00ean k\u1ebft, quy\u1ec1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn cho ph\u00e9p doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn nh\u1eefng \u0111i\u1ec3m ch\u01b0a r\u00f5 khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u1ea7n \u0111\u1ea7u. \u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft ho\u1eb7c c\u00e1ch k\u00ea khai ph\u1ee5 l\u1ee5c th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n tra c\u1ee9u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb trong vi\u1ec7c \u0111\u1ed1i chi\u1ebfu nh\u1eefng g\u00ec doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c s\u1ef1 n\u1ed9p. Khi ph\u00e1t sinh tranh ch\u1ea5p v\u1ec1 vi\u1ec7c &#8220;\u0111\u00e3 k\u00ea khai hay ch\u01b0a&#8221;, d\u1eef li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf cho ph\u00e9p doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n b\u00ean ngo\u00e0i. Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa vi\u1ec7c \u1ee7y quy\u1ec1n khai thay, n\u1ed9p thu\u1ebf thay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf, h\u1ea3i quan, v\u00e0 tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin trong h\u1ed3 s\u01a1 v\u1eabn thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_2_Quyen_duoc_thong_bao_giai_thich_giai_trinh_va_bao_luu_y_kien\"><\/span><b>Nh\u00f3m 2: Quy\u1ec1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o, gi\u1ea3i th\u00edch, gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m quy\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c chi\u1ebfn cao nh\u1ea5t trong l\u0129nh v\u1ef1c giao d\u1ecbch li\u00ean k\u1ebft, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c nh\u1eadn th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh, bi\u00ean b\u1ea3n, k\u1ebft lu\u1eadn li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf, n\u1ed9i dung x\u1eed l\u00fd v\u1ec1 thu\u1ebf; \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u \u00fd ki\u1ebfn, gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, th\u00f4ng tin \u0111\u00e3 c\u00f3 s\u1eb5n trong h\u1ed3 s\u01a1 thu\u1ebf m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 c\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c y\u00eau c\u1ea7u tra so\u00e1t, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin n\u1ebfu ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c d\u1eef li\u1ec7u do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p so s\u00e1nh, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng \u0111i\u1ec3m c\u00f3 th\u1ec3 tranh lu\u1eadn v\u1ec1 chuy\u00ean m\u00f4n. Quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 quy\u1ec1n b\u1ea3o l\u01b0u \u00fd ki\u1ebfn, gi\u1ea3i tr\u00ecnh ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0a l\u1eadp lu\u1eadn chuy\u00ean m\u00f4n c\u1ee7a m\u00ecnh v\u00e0o h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t l\u01b0u \u00fd v\u1ec1 quy\u1ec1n &#8220;kh\u00f4ng ph\u1ea3i n\u1ed9p t\u00e0i li\u1ec7u \u0111\u00e3 c\u00f3 s\u1eb5n&#8221;:<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt \u0111\u00e3 \u0111\u1eb7t s\u1eb5n ngo\u1ea1i l\u1ec7 &#8220;tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra thu\u1ebf&#8221;. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u1ef1a v\u00e0o quy\u1ec1n n\u00e0y \u0111\u1ec3 t\u1eeb ch\u1ed1i cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_3_Quyen_duoc_bao_mat_khieu_nai_to_cao_va_boi_thuong\"><\/span><b>Nh\u00f3m 3: Quy\u1ec1n \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt, khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 b\u1ed3i th\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ho-so-xac-dinh-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Transfer pricing determination dossier<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> ch\u1ee9a nhi\u1ec1u th\u00f4ng tin nh\u1ea1y c\u1ea3m nh\u01b0 c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n, chu\u1ed7i gi\u00e1 tr\u1ecb, ch\u00ednh s\u00e1ch gi\u00e1 n\u1ed9i b\u1ed9, bi\u00ean l\u1ee3i nhu\u1eadn theo t\u1eebng b\u1ed9 ph\u1eadn. Quy\u1ec1n \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt th\u00f4ng tin theo \u0110i\u1ec1u 7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00ec th\u1ebf c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u00f3m doanh nghi\u1ec7p n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, nh\u00f3m quy\u1ec1n b\u1ea3o v\u1ec7 c\u00f2n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">quy\u1ec1n t\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i n\u1ebfu b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u00e2y thi\u1ec7t h\u1ea1i tr\u00e1i ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 quy\u1ec1n y\u00eau c\u1ea7u gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 quy\u1ec1n <\/span><b>kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, h\u00f3a \u0111\u01a1n theo v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, h\u00f3a \u0111\u01a1n c\u1ee7a ch\u00ednh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y gi\u00e1 tr\u1ecb c\u1ee7a vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng xin v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn cho t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p, thay v\u00ec t\u1ef1 suy lu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_4_Quyen_cua_nguoi_nop_thue_khi_co_quan_thue_kiem_tra\"><\/span><b>Nh\u00f3m 4: Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng k\u1ebft th\u00fac khi h\u1ed3 s\u01a1 \u0111\u00e3 l\u1eadp xong, m\u00e0 c\u00f2n ti\u1ebfp t\u1ee5c ph\u00e1t huy t\u00e1c d\u1ee5ng \u1edf giai \u0111o\u1ea1n ki\u1ec3m tra. Theo Lu\u1eadt, khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ki\u1ec3m tra thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy\u1ec1n\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Terms and conditions apply<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra ho\u1eb7c thu\u1ed9c b\u00ed m\u1eadt Nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p Ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ea3o l\u01b0u \u00fd ki\u1ebfn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n, y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, t\u1ed1 c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c quy\u1ec1n kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m tra chuy\u00ean ng\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_luon_di_kem_nghia_vu_Thoi_han_cung_cap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Quy\u1ec1n lu\u00f4n \u0111i k\u00e8m ngh\u0129a v\u1ee5: Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5221\" aria-describedby=\"caption-attachment-5221\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5221\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-cap-nhat-thoi-han-cung-cap-ho-so.jpg\" alt=\"Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, c\u1eadp nh\u1eadt th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-cap-nhat-thoi-han-cung-cap-ho-so.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-cap-nhat-thoi-han-cung-cap-ho-so-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-cap-nhat-thoi-han-cung-cap-ho-so-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-cap-nhat-thoi-han-cung-cap-ho-so-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-cap-nhat-thoi-han-cung-cap-ho-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5221\" class=\"wp-caption-text\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, c\u1eadp nh\u1eadt th\u1eddi h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n. Ngay trong c\u00f9ng \u0111i\u1ec1u kho\u1ea3n, kho\u1ea3n 4 \u0111\u1eb7t ra ngh\u0129a v\u1ee5 r\u1ea5t c\u1ee5 th\u1ec3:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh tham v\u1ea5n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh n\u00e0y, c\u00f3 th\u1ec3 r\u00fat ra 04 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gia h\u1ea1n c\u00f3 \u0111i\u1ec1u ki\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 khi c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, ch\u1ec9 01 l\u1ea7n v\u00e0 kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed1i c\u1ea3nh y\u00eau c\u1ea7u:<\/b><span style=\"font-weight: 400;\"> Trong qu\u00e1 tr\u00ecnh tham v\u1ea5n tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra theo \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> K\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i l\u1eadp h\u1ed3 s\u01a1, tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ph\u00e1p lu\u1eadt v\u1eabn thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u00ec v\u1eady, l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb l\u1eadp h\u1ed3 s\u01a1 c\u00f3 chuy\u00ean m\u00f4n v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng r\u00f5 r\u00e0ng l\u00e0 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb r\u1ee7i ro, kh\u00f4ng ch\u1ec9 l\u00e0 quy\u1ebft \u0111\u1ecbnh mua d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, 30 ng\u00e0y l\u00e0m vi\u1ec7c l\u00e0 kho\u1ea3ng th\u1eddi gian r\u1ea5t ng\u1eafn n\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 s\u1eb5n h\u1ed3 s\u01a1 v\u00e0 ph\u1ea3i b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u t\u1eadp \u0111o\u00e0n, t\u00ecm ki\u1ebfm doanh nghi\u1ec7p so s\u00e1nh, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng. \u0110\u00f3 l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u00e2n nh\u1eafc tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> related party transaction documentation service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u00eam nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, \u0111\u1ec3 khi nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u ch\u1ec9 c\u1ea7n r\u00e0 so\u00e1t v\u00e0 n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_khi_khong_tuan_thu\"><\/span><b>H\u1ec7 qu\u1ea3 khi kh\u00f4ng tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5220\" aria-describedby=\"caption-attachment-5220\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5220\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-he-qua-khi-khong-tuan-thu.jpg\" alt=\"Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, h\u1ec7 qu\u1ea3 khi kh\u00f4ng tu\u00e2n th\u1ee7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-he-qua-khi-khong-tuan-thu.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-he-qua-khi-khong-tuan-thu-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-he-qua-khi-khong-tuan-thu-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-he-qua-khi-khong-tuan-thu-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyen-cua-nguoi-nop-thue-trong-ke-khai-va-lap-ho-so-xac-dinh-gia-he-qua-khi-khong-tuan-thu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5220\" class=\"wp-caption-text\">Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, h\u1ec7 qu\u1ea3 khi kh\u00f4ng tu\u00e2n th\u1ee7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1ec1 \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf, trong \u0111\u00f3 c\u00f3 tr\u01b0\u1eddng h\u1ee3p d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng kho\u1ea3n 2 \u0110i\u1ec1u 24 c\u00f2n m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf li\u00ean quan ch\u1eb7t ch\u1ebd \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, ch\u1eb3ng h\u1ea1n:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Kh\u00f4ng xu\u1ea5t tr\u00ecnh s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i v\u00e0 h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf theo gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n ho\u1eb7c kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf. Th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, doanh nghi\u1ec7p v\u1eabn gi\u1eef quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf, quy\u1ec1n b\u1ea3o l\u01b0u \u00fd ki\u1ebfn, gi\u1ea3i tr\u00ecnh v\u00e0 quy\u1ec1n khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n theo kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Nh\u01b0ng v\u1ec1 th\u1ef1c t\u1ebf, l\u1eadp lu\u1eadn c\u1ee7a doanh nghi\u1ec7p s\u1ebd y\u1ebfu \u0111i r\u1ea5t nhi\u1ec1u n\u1ebfu nguy\u00ean nh\u00e2n b\u1ecb \u1ea5n \u0111\u1ecbnh l\u00e0 do ch\u00ednh doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n.<\/span><\/p>\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;\">T\u00f3m l\u1ea1i, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy\u1ec1n chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1eeb quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch, gi\u1ea3i tr\u00ecnh, b\u1ea3o l\u01b0u \u00fd ki\u1ebfn \u0111\u1ebfn quy\u1ec1n khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt th\u00f4ng tin; c\u00e1c quy\u1ec1n n\u00e0y lu\u00f4n \u0111i c\u00f9ng ngh\u0129a v\u1ee5 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c, gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng; v\u00e0 n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, quy\u1ec1n ch\u1ec9 ph\u00e1t huy t\u00e1c d\u1ee5ng khi h\u1ed3 s\u01a1 \u0111\u1ee7 m\u1ea1nh \u0111\u1ec3 l\u00e0m n\u1ec1n cho l\u1eadp lu\u1eadn. N\u1ebfu doanh nghi\u1ec7p \u0111ang b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 hay chu\u1ea9n b\u1ecb l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf trong k\u1ef3 \u0111\u1ea7u \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP,<\/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\/\"> related party transaction advisory services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network c\u00f3 th\u1ec3 c\u00f9ng doanh nghi\u1ec7p r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m r\u1ee7i ro v\u00e0 chu\u1ea9n b\u1ecb ph\u01b0\u01a1ng \u00e1n gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quyen_cua_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy\u1ec1n c\u1ee7a n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyen_cua_nguoi_nop_thue_trong_ke_khai_va_lap_ho_so_xac_dinh_gia_duoc_quy_dinh_o_dau\"><\/span><b>Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf \u0111\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110i\u1ec1u kho\u1ea3n n\u00e0y quy \u0111\u1ecbnh quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\"><\/span><b>Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao l\u00e2u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n (kho\u1ea3n 4 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_the_tu_choi_cung_cap_ho_so_vi_co_quan_thue_da_co_tai_lieu_khong\"><\/span><b>C\u00f3 th\u1ec3 t\u1eeb ch\u1ed1i cung c\u1ea5p h\u1ed3 s\u01a1 v\u00ec c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 t\u00e0i li\u1ec7u kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, th\u00f4ng tin \u0111\u00e3 c\u00f3 s\u1eb5n trong h\u1ed3 s\u01a1 thu\u1ebf m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 c\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra thu\u1ebf. V\u1edbi H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u theo kho\u1ea3n 4 \u0110i\u1ec1u 18.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_bi_kiem_tra_doanh_nghiep_co_quyen_gi\"><\/span><b>Khi b\u1ecb ki\u1ec3m tra, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra; t\u1eeb ch\u1ed1i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u; t\u1eeb ch\u1ed1i cung c\u1ea5p t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan ho\u1eb7c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c); \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh, b\u1ea3o l\u01b0u \u00fd ki\u1ebfn; khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n, y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, t\u1ed1 c\u00e1o theo quy \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 n\u1ed9i dung m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua, khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng li\u1ec7t k\u00ea l\u1ea1i t\u1eebng quy\u1ec1n, m\u00e0 d\u1eabn chi\u1ebfu th\u1eb3ng sang kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5218","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\/5218","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=5218"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5218\/revisions"}],"predecessor-version":[{"id":5223,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5218\/revisions\/5223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5219"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}