{"id":5290,"date":"2026-10-06T10:33:07","date_gmt":"2026-10-06T03:33:07","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5290"},"modified":"2026-10-06T10:33:07","modified_gmt":"2026-10-06T03:33:07","slug":"doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/","title":{"rendered":"Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng ng\u00e0nh logistics \u0111\u1eb7t ra khi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN 2026 \u0111\u1ebfn g\u1ea7n. Ng\u00e0y 29\/9\/2026, Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c qua C\u00f4ng v\u0103n s\u1ed1 13913\/TPHCM-QLDN3. C\u00e2u tr\u1ea3 l\u1eddi n\u00e0y khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1ed1n tin r\u1eb1ng m\u00ecnh \u201c\u0111\u01b0\u1ee3c mi\u1ec5n\u201d ph\u1ea3i xem l\u1ea1i h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch nguy\u00ean v\u0103n \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u1ed9i dung C\u00f4ng v\u0103n v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kho b\u00e3i v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Vi_sao_cau_hoi_doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_tro_nen_cap_thiet\" >V\u00ec sao c\u00e2u h\u1ecfi doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean c\u1ea5p thi\u1ebft?<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Boi_canh_phap_ly_moi_tu_0172026\" >B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi t\u1eeb 01\/7\/2026<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Cong_van_13913TPHCM-QLDN3\" >C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Can_cu_phap_ly_Dieu_20_Nghi_dinh_2552026ND-CP\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0110i\u1ec1u 20 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Mien_ke_khai_mien_lap_khi_chi_giao_dich_voi_ben_lien_ket_trong_nuoc\" >Mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp khi ch\u1ec9 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Mien_lap_ho_so_nhung_van_phai_ke_khai_Phu_luc_I\" >Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Cong_van_13913TPHCM-QLDN3_Doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_theo_diem_c\" >C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3: Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m c?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Tinh_huong_minh_hoa\" >T\u00ecnh hu\u1ed1ng minh h\u1ecda<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_kho_bai_khong_duoc_mien_lap_thi_can_chuan_bi_gi\" >Doanh nghi\u1ec7p kho b\u00e3i kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp th\u00ec c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_theo_tieu_chi_linh_vuc_khong\" >Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo ti\u00eau ch\u00ed l\u0129nh v\u1ef1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Ty_suat_loi_nhuan_cua_doanh_nghiep_kho_bai_tren_15_co_duoc_mien_khong\" >T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p kho b\u00e3i tr\u00ean 15% c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_kho_bai_doanh_thu_duoi_50_ty_dong_co_duoc_mien_lap_ho_so_khong\" >Doanh nghi\u1ec7p kho b\u00e3i doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Doanh_nghiep_kho_bai_chi_giao_dich_voi_cong_ty_lien_ket_trong_nuoc_thi_sao\" >Doanh nghi\u1ec7p kho b\u00e3i ch\u1ec9 giao d\u1ecbch v\u1edbi c\u00f4ng ty li\u00ean k\u1ebft trong n\u01b0\u1edbc th\u00ec sao?<\/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\/doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket\/#Duoc_mien_lap_ho_so_thi_co_phai_ke_khai_Phu_luc_I_khong\" >\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_tro_nen_cap_thiet\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf n\u00ean c\u1ea5p thi\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kho b\u00e3i <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c<\/b><span style=\"font-weight: 400;\"> mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. L\u00fd do l\u00e0 \u0111i\u1ec3m n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho ba l\u0129nh v\u1ef1c l\u00e0 ph\u00e2n ph\u1ed1i, s\u1ea3n xu\u1ea5t v\u00e0 gia c\u00f4ng. Tuy v\u1eady, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu \u0111\u00e1p \u1ee9ng kho\u1ea3n 1, \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 20.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u \u0111\u01a1n v\u1ecb kho v\u1eadn \u0111ang \u00e1p d\u1ee5ng sai \u1edf ch\u00ednh \u0111i\u1ec3m n\u00e0y. H\u1ecd th\u1ea5y bi\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a m\u00ecnh cao h\u01a1n 5%, 10% hay 15% v\u00e0 cho r\u1eb1ng \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Th\u1ef1c t\u1ebf, ng\u01b0\u1ee1ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi doanh nghi\u1ec7p <\/span><b>thu\u1ed9c \u0111\u00fang l\u0129nh v\u1ef1c<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_phap_ly_moi_tu_0172026\"><\/span><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi t\u1eeb 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.luatvietnam.net\/vn\/quy-dinh-moi-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-vbpl143497.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Decree 255\/2026\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, \u0111\u1ed3ng th\u1eddi thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eadp trung t\u1ea1i <\/span><b>Article 20<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec \u0111\u00e2y l\u00e0 k\u1ef3 quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng khung ph\u00e1p l\u00fd m\u1edbi, v\u01b0\u1edbng m\u1eafc v\u1ec1 vi\u1ec7c x\u1ebfp l\u0129nh v\u1ef1c kinh doanh v\u00e0o \u0111\u00fang nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u00e3 ph\u00e1t sinh ngay. Nh\u00f3m d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i, kho b\u00e3i v\u00e0 l\u01b0u gi\u1eef h\u00e0ng h\u00f3a l\u00e0 m\u1ed9t trong nh\u1eefng nh\u00f3m \u0111i\u1ec3n h\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13913TPHCM-QLDN3\"><\/span><b>C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 13913\/TPHCM-QLDN3 ng\u00e0y 29\/9\/2026 c\u1ee7a Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi \u0111\u00fang c\u00e2u h\u1ecfi doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo l\u0129nh v\u1ef1c hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee5 th\u1ec3. D\u00f9 v\u1eady, c\u00e1ch l\u1eadp lu\u1eadn trong c\u00f4ng v\u0103n ph\u1ea3n \u00e1nh quan \u0111i\u1ec3m \u00e1p d\u1ee5ng c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb tham chi\u1ebfu cao cho to\u00e0n ng\u00e0nh logistics.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_Dieu_20_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0110i\u1ec1u 20 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;\">Mu\u1ed1n tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, c\u1ea7n \u0111\u1ecdc tr\u1ecdn \u0110i\u1ec1u 20. \u0110i\u1ec1u n\u00e0y c\u00f3 <\/span><b>hai kho\u1ea3n v\u1edbi hai m\u1ee9c \u0111\u1ed9 mi\u1ec5n tr\u1eeb kh\u00e1c nhau<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_ke_khai_mien_lap_khi_chi_giao_dich_voi_ben_lien_ket_trong_nuoc\"><\/span><b>Mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp khi ch\u1ec9 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh, mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_lap_ho_so_nhung_van_phai_ke_khai_Phu_luc_I\"><\/span><b>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai 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;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n, bao g\u1ed3m c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 sau:<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c.1) Ph\u00e2n ph\u1ed1i: T\u1eeb 5% tr\u1edf l\u00ean;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c.2) S\u1ea3n xu\u1ea5t: T\u1eeb 10% tr\u1edf l\u00ean;<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c.3) Gia c\u00f4ng: T\u1eeb 15% tr\u1edf l\u00ean.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 hai \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 c\u1ea7n ch\u1ed1t ngay:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 mi\u1ec5n k\u00ea khai: <\/b><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 Ph\u1ee5 l\u1ee5c I. V\u1edbi kho\u1ea3n 1, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n M\u1ee5c III, M\u1ee5c IV nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m c c\u00f3 c\u1ea5u tr\u00fac \u0111i\u1ec1u ki\u1ec7n: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi: kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng; thu\u1ed9c m\u1ed9t trong ba l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea; v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u1eafm t\u1ed5ng th\u1ec3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1ch k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/mien-lap-ho-so-giao-dich-lien-ket\/\"> Exemption from filing related-party transaction records.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13913TPHCM-QLDN3_Doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_theo_diem_c\"><\/span><b>C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3: Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5293\" aria-describedby=\"caption-attachment-5293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5293\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-13913_TPHCM-QLDN3-tra-loi-van-de-doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-diem-c.jpg\" alt=\"C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3 tr\u1ea3 l\u1eddi v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-13913_TPHCM-QLDN3-tra-loi-van-de-doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-diem-c.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-13913_TPHCM-QLDN3-tra-loi-van-de-doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-diem-c-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-13913_TPHCM-QLDN3-tra-loi-van-de-doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-diem-c-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-13913_TPHCM-QLDN3-tra-loi-van-de-doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-diem-c-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-13913_TPHCM-QLDN3-tra-loi-van-de-doanh-nghiep-kho-bai-co-duoc-mien-lap-ho-so-giao-dich-lien-ket-theo-diem-c-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5293\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3 tr\u1ea3 l\u1eddi v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111i\u1ec3m c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i C\u00f4ng v\u0103n s\u1ed1 13913\/TPHCM-QLDN3, Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 gi\u1ea3i \u0111\u00e1p ba n\u1ed9i dung ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf nh\u1eafc l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu, l\u0129nh v\u1ef1c kinh doanh v\u00e0 m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng cho ph\u00e2n ph\u1ed1i, s\u1ea3n xu\u1ea5t v\u00e0 gia c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c <\/span><b>d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i, kho b\u00e3i v\u00e0 l\u01b0u gi\u1eef h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\"> m\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 th\u00ec <\/span><b>kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp<\/b><span style=\"font-weight: 400;\"> Transfer pricing documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, v\u1edbi c\u00e2u h\u1ecfi doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo ti\u00eau ch\u00ed l\u0129nh v\u1ef1c v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, c\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 <\/span><b>Are not<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_minh_hoa\"><\/span><b>T\u00ecnh hu\u1ed1ng minh h\u1ecda<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3 s\u1eed C\u00f4ng ty B (d\u1ecbch v\u1ee5 kho b\u00e3i, v\u1ed1n FDI) c\u00f3 <\/b><span style=\"font-weight: 400;\">doanh thu 2026 l\u00e0 320 t\u1ef7 \u0111\u1ed3ng, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu thu\u1ea7n \u0111\u1ea1t 18%, c\u00f3 thu\u00ea kho v\u00e0 nh\u1eadn ph\u00ed qu\u1ea3n l\u00fd t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1edbc \u0111\u00e2y, k\u1ebf to\u00e1n d\u1ef1 \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111i\u1ec3m c v\u00ec \u201ct\u1ef7 su\u1ea5t cao h\u01a1n c\u1ea3 m\u1ee9c 15% c\u1ee7a gia c\u00f4ng\u201d. Theo C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3, c\u00e1ch \u00e1p d\u1ee5ng n\u00e0y <\/span><b>kh\u00f4ng \u0111\u00fang<\/b><span style=\"font-weight: 400;\"> v\u00ec kho b\u00e3i kh\u00f4ng thu\u1ed9c ba l\u0129nh v\u1ef1c t\u1ea1i \u0111i\u1ec3m c. C\u00f4ng ty B c\u0169ng c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i v\u00e0 v\u01b0\u1ee3t ng\u01b0\u1ee1ng t\u1ea1i \u0111i\u1ec3m a.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Conclude: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty B ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3 s\u1eed C\u00f4ng ty C (kho l\u1ea1nh, v\u1ed1n trong n\u01b0\u1edbc) c\u00f3 <\/b><span style=\"font-weight: 400;\">doanh thu 42 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft 12 t\u1ef7 \u0111\u1ed3ng. D\u00f9 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0111i\u1ec3m c, C\u00f4ng ty C \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai ng\u01b0\u1ee1ng t\u1ea1i \u0111i\u1ec3m a.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Conclude:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty C \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai t\u00ecnh hu\u1ed1ng cho th\u1ea5y c\u00e2u h\u1ecfi doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f3 m\u1ed9t \u0111\u00e1p \u00e1n chung cho c\u1ea3 ng\u00e0nh. \u0110\u00e1p \u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u1ed1i chi\u1ebfu \u0111\u1ee7 c\u00e1c c\u0103n c\u1ee9 c\u1ee7a \u0110i\u1ec1u 20.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_bai_khong_duoc_mien_lap_thi_can_chuan_bi_gi\"><\/span><b>Doanh nghi\u1ec7p kho b\u00e3i kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp th\u00ec c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5292\" aria-describedby=\"caption-attachment-5292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5292\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-kho-bai-khong-duoc-mien-lap-thi-can-chuan-bi-gi.jpg\" alt=\"Doanh nghi\u1ec7p kho b\u00e3i kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp th\u00ec c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-kho-bai-khong-duoc-mien-lap-thi-can-chuan-bi-gi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-kho-bai-khong-duoc-mien-lap-thi-can-chuan-bi-gi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-kho-bai-khong-duoc-mien-lap-thi-can-chuan-bi-gi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-kho-bai-khong-duoc-mien-lap-thi-can-chuan-bi-gi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-kho-bai-khong-duoc-mien-lap-thi-can-chuan-bi-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5292\" class=\"wp-caption-text\">Doanh nghi\u1ec7p kho b\u00e3i kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp th\u00ec c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o t\u1ea1i \u0110i\u1ec1u 20, vi\u1ec7c l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. V\u1edbi ng\u00e0nh kho b\u00e3i, h\u1ed3 s\u01a1 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro.<\/b><span style=\"font-weight: 400;\"> C\u1ea7n l\u00e0m r\u00f5 doanh nghi\u1ec7p l\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ea7n t\u00fay hay ch\u1ecbu r\u1ee7i ro t\u1ed3n kho, r\u1ee7i ro c\u00f4ng su\u1ea5t kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 d\u1eef li\u1ec7u so s\u00e1nh ph\u00f9 h\u1ee3p.<\/b><span style=\"font-weight: 400;\"> N\u00ean d\u00f9ng c\u00e1c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp c\u00f9ng m\u00f4 h\u00ecnh d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i, kho b\u00e3i, tr\u00e1nh l\u1ea5y m\u1eabu t\u1eeb nh\u00f3m th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng minh gi\u00e1 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9<\/b><span style=\"font-weight: 400;\"> theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb t\u1eeb \u0111\u1ea7u v\u1edbi d\u1eef li\u1ec7u so s\u00e1nh \u0111\u00fang ng\u00e0nh s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1 khi thanh tra, ki\u1ec3m tra. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 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;\"> c\u1ee7a MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 tr\u1ecdn g\u00f3i, t\u1eeb ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng \u0111\u1ebfn ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 qu\u1ed1c gia.<\/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;\">Theo C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3 ng\u00e0y 29\/9\/2026, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i, kho b\u00e3i v\u00e0 l\u01b0u gi\u1eef h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo c\u0103n c\u1ee9 n\u00e0y, d\u00f9 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao \u0111\u1ebfn \u0111\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u c\u1ea7n nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u00e2n ph\u1ed1i, s\u1ea3n xu\u1ea5t v\u00e0 gia c\u00f4ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kho b\u00e3i v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n theo kho\u1ea3n 1, \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m b n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu qu\u00fd doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n v\u1ec1 c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb \u0111ang \u00e1p d\u1ee5ng ho\u1eb7c c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh qua<\/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;\">. M\u1ed9t l\u1ea7n r\u00e0 so\u00e1t s\u1edbm lu\u00f4n nh\u1eb9 nh\u00e0ng h\u01a1n m\u1ed9t k\u1ebft lu\u1eadn thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><b><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/b><\/a><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><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/b><\/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\"> <b>View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr.<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/b><\/a><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_doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_bai_co_duoc_mien_lap_ho_so_giao_dich_lien_ket_theo_tieu_chi_linh_vuc_khong\"><\/span><b>Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo ti\u00eau ch\u00ed l\u0129nh v\u1ef1c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 13913\/TPHCM-QLDN3, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 li\u00ean quan \u0111\u1ebfn v\u1eadn t\u1ea3i, kho b\u00e3i v\u00e0 l\u01b0u gi\u1eef h\u00e0ng h\u00f3a m\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp theo c\u0103n c\u1ee9 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_suat_loi_nhuan_cua_doanh_nghiep_kho_bai_tren_15_co_duoc_mien_khong\"><\/span><b>T\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p kho b\u00e3i tr\u00ean 15% c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ng\u01b0\u1ee1ng t\u1ef7 su\u1ea5t t\u1ea1i \u0111i\u1ec3m c ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i (t\u1eeb 5%), s\u1ea3n xu\u1ea5t (t\u1eeb 10%) v\u00e0 gia c\u00f4ng (t\u1eeb 15%).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_bai_doanh_thu_duoi_50_ty_dong_co_duoc_mien_lap_ho_so_khong\"><\/span><b>Doanh nghi\u1ec7p kho b\u00e3i doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n, n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 c\u0169ng d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 20. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_bai_chi_giao_dich_voi_cong_ty_lien_ket_trong_nuoc_thi_sao\"><\/span><b>Doanh nghi\u1ec7p kho b\u00e3i ch\u1ec9 giao d\u1ecbch v\u1edbi c\u00f4ng ty li\u00ean k\u1ebft trong n\u01b0\u1edbc th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV Ph\u1ee5 l\u1ee5c I v\u00e0 mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 n\u1ebfu c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i M\u1ee5c I, M\u1ee5c II.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Duoc_mien_lap_ho_so_thi_co_phai_ke_khai_Phu_luc_I_khong\"><\/span><b>\u0110\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec c\u00f3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I. Ch\u1ec9 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 1 m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai M\u1ee5c III, M\u1ee5c IV.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p kho b\u00e3i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng ng\u00e0nh logistics \u0111\u1eb7t ra khi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNDN 2026 \u0111\u1ebfn g\u1ea7n. Ng\u00e0y 29\/9\/2026, Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c qua C\u00f4ng v\u0103n s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5291,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5290","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\/5290","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=5290"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5290\/revisions"}],"predecessor-version":[{"id":5294,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5290\/revisions\/5294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5291"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}