{"id":5422,"date":"2026-10-21T15:36:08","date_gmt":"2026-10-21T08:36:08","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5422"},"modified":"2026-10-21T15:36:08","modified_gmt":"2026-10-21T08:36:08","slug":"tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/","title":{"rendered":"T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">M\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 ba, n\u0103m, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ebfn m\u00f9a quy\u1ebft to\u00e1n, c\u00e2u h\u1ecfi b\u1ed9 ph\u1eadn thu\u1ebf c\u1ee7a t\u1eebng c\u00f4ng ty \u0111\u1ec1u \u0111\u1eb7t ra l\u00e0: t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR? M\u1ed7i c\u00f4ng ty t\u1ef1 n\u1ed9p, hay ch\u1ec9 m\u1ed9t c\u00f4ng ty \u0111\u1ea1i di\u1ec7n cho c\u1ea3 t\u1eadp \u0111o\u00e0n?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi sai c\u00e2u h\u1ecfi n\u00e0y d\u1eabn \u0111\u1ebfn hai r\u1ee7i ro ng\u01b0\u1ee3c chi\u1ec1u. Ho\u1eb7c nhi\u1ec1u c\u00f4ng ty c\u00f9ng n\u1ed9p tr\u00f9ng m\u1ed9t b\u00e1o c\u00e1o, t\u1ed1n c\u00f4ng v\u00e0 d\u1ec5 l\u1ec7ch s\u1ed1 li\u1ec7u. Ho\u1eb7c kh\u00f4ng c\u00f4ng ty n\u00e0o n\u1ed9p v\u00ec ngh\u0129 \u201c\u0111\u00e3 c\u00f3 c\u00f4ng ty kh\u00e1c lo\u201d, v\u00e0 c\u1ea3 t\u1eadp \u0111o\u00e0n r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f4ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi vi\u1ebft l\u1ea1i kh\u00e1 chi ti\u1ebft \u0110i\u1ec1u 19 v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y gi\u1ea3i \u0111\u00e1p t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, b\u00e1m s\u00e1t t\u1eebng \u0111i\u1ec3m, kho\u1ea3n c\u1ee7a v\u0103n b\u1ea3n, k\u00e8m g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n t\u1eeb c\u00f4ng t\u00e1c t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft.<\/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\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Bao_cao_CbCR_la_gi_va_vi_sao_tap_doan_nhieu_cong_ty_tai_Viet_Nam_can_quan_tam\" >B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec v\u00e0 v\u00ec sao t\u1eadp \u0111o\u00e0n nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam c\u1ea7n quan t\u00e2m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Doi_tuong_co_nghia_vu_nop_CbCR_theo_Dieu_19_Nghi_dinh_2552026ND-CP\" >\u0110\u1ed1i t\u01b0\u1ee3ng c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p CbCR theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Nhom_1_Cong_ty_me_toi_cao_tai_Viet_Nam\" >Nh\u00f3m 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Nhom_2_Cong_ty_me_toi_cao_tai_nuoc_ngoai\" >Nh\u00f3m 2: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Tap_doan_co_nhieu_cong_ty_tai_Viet_Nam_thi_cong_ty_nao_nop_Bao_cao_CbCR\" >T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Truong_hop_1_Cong_ty_me_toi_cao_dat_tai_Viet_Nam\" >Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam<\/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\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Truong_hop_2_Cong_ty_me_toi_cao_o_nuoc_ngoai_phat_sinh_nghia_vu_nop_tai_Viet_Nam\" >Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam<\/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\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Truong_hop_3_Cong_ty_tai_Viet_Nam_duoc_chi_dinh_lam_to_chuc_thay_mat_nop\" >Tr\u01b0\u1eddng h\u1ee3p 3: C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Bang_tom_tat_Cong_ty_nao_nop_trong_tung_truong_hop\" >B\u1ea3ng t\u00f3m t\u1eaft: C\u00f4ng ty n\u00e0o n\u1ed9p trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/a><\/li><\/ul><\/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\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Thong_bao_thoi_han_va_cach_nop_khi_tap_doan_co_nhieu_cong_ty_tai_Viet_Nam\" >Th\u00f4ng b\u00e1o, th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch n\u1ed9p khi t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam<\/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\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_Mau_so_01TB-BCLN\" >Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (M\u1eabu s\u1ed1 01\/TB-BCLN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Thoi_han_dinh_dang_va_kenh_nop\" >Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p<\/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\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Luu_y_thuc_tien_khi_xac_dinh_tap_doan_co_nhieu_cong_ty_tai_Viet_Nam_thi_cong_ty_nao_nop_Bao_cao_CbCR\" >L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/tap-doan-co-nhieu-cong-ty-tai-viet-nam-thi-cong-ty-nao-nop-bao-cao-cbcr\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_CbCR_la_gi_va_vi_sao_tap_doan_nhieu_cong_ty_tai_Viet_Nam_can_quan_tam\"><\/span><b>B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec v\u00e0 v\u00ec sao t\u1eadp \u0111o\u00e0n nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam c\u1ea7n quan t\u00e2m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report \u2013 CbCR) l\u00e0 b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n c\u00e1ch t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u00e2n b\u1ed5 doanh thu, l\u1ee3i nhu\u1eadn, thu\u1ebf \u0111\u00e3 n\u1ed9p, nh\u00e2n s\u1ef1 v\u00e0 t\u00e0i s\u1ea3n t\u1ea1i t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1eadp \u0111o\u00e0n hi\u1ec7n di\u1ec7n. \u0110\u00e2y l\u00e0 m\u1ed9t trong ba t\u1ea7ng h\u1ed3 s\u01a1 theo chu\u1ea9n BEPS H\u00e0nh \u0111\u1ed9ng 13, b\u00ean c\u1ea1nh H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">d.1) Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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; d.2) H\u1ed3 s\u01a1 qu\u1ed1c gia theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; d.3) H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; d.4) B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, CbCR kh\u00f4ng \u0111\u1ee9ng ri\u00eang m\u00e0 l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft. M\u1eabu b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/\"> Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00f2n ngh\u0129a v\u1ee5 ai l\u1eadp, ai n\u1ed9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hai thu\u1eadt ng\u1eef quy\u1ebft \u0111\u1ecbnh c\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/b><span style=\"font-weight: 400;\"> (kho\u1ea3n 4 \u0110i\u1ec1u 4): L\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The organization submits the Country-by-Country Report on behalf of the organization.<\/b><span style=\"font-weight: 400;\"> (kho\u1ea3n 10 \u0110i\u1ec1u 4): L\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i th\u00e0nh vi\u00ean \u0111\u00f3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_co_nghia_vu_nop_CbCR_theo_Dieu_19_Nghi_dinh_2552026ND-CP\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p CbCR theo \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5424\" aria-describedby=\"caption-attachment-5424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5424\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-doi-tuong-va-nghia-vu-nop.jpg\" alt=\"T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-doi-tuong-va-nghia-vu-nop.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-doi-tuong-va-nghia-vu-nop-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-doi-tuong-va-nghia-vu-nop-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-doi-tuong-va-nghia-vu-nop-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-doi-tuong-va-nghia-vu-nop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5424\" class=\"wp-caption-text\">T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o hay kh\u00f4ng. \u0110i\u1ec1u 19 chia th\u00e0nh hai nh\u00f3m theo v\u1ecb tr\u00ed c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao, c\u00f9ng ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u 750 tri\u1ec7u Euro.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Cong_ty_me_toi_cao_tai_Viet_Nam\"><\/span><b>Nh\u00f3m 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Taxpayers that are the ultimate parent company in Vietnam with consolidated global revenue in the fiscal year immediately preceding the reporting year equivalent to 750 million Euros or more must prepare and submit a Country-by-Country Report in accordance with Appendix IV issued with this Decree to the tax authorities.<\/span><\/i><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Cong_ty_me_toi_cao_tai_nuoc_ngoai\"><\/span><b>Nh\u00f3m 2: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 19 \u00e1p d\u1ee5ng cho \u201cng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean\u201d. V\u1edbi nh\u00f3m n\u00e0y, nguy\u00ean t\u1eafc chung l\u00e0 <\/span><b>kh\u00f4ng n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam<\/b><span style=\"font-weight: 400;\"> n\u1ebfu b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng qua Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19 n\u00eau hai tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">a.1) C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa v\u00e0 b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n;\u201d<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">a.2) C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c n\u00e0y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a.2 g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t c\u01b0 tr\u00fa c\u00f3 y\u00eau c\u1ea7u n\u1ed9p CbCR;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng; t\u1ed5 ch\u1ee9c thay m\u1eb7t \u0111\u00e3 th\u00f4ng b\u00e1o cho nh\u00e0 ch\u1ee9c tr\u00e1ch n\u01b0\u1edbc s\u1edf t\u1ea1i (n\u1ebfu lu\u1eadt n\u01b0\u1edbc \u0111\u00f3 y\u00eau c\u1ea7u);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam g\u1eedi Th\u00f4ng b\u00e1o k\u00e8m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng, v\u0103n b\u1ea3n quy \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 gi\u1edbi h\u1ea1n vi\u1ec7c n\u1ed9p t\u1ea1i Vi\u1ec7t Nam v\u00e0o ba tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 t\u00ecnh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p theo \u0111i\u1ec3m b ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin, t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00fang m\u1ee5c \u0111\u00edch theo \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 30 <\/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;\">, v\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng khai vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tap_doan_co_nhieu_cong_ty_tai_Viet_Nam_thi_cong_ty_nao_nop_Bao_cao_CbCR\"><\/span><b>T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>C\u00f4ng ty n\u1ed9p l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam, ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n<\/b><span style=\"font-weight: 400;\">; Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng y\u00eau c\u1ea7u t\u1eebng c\u00f4ng ty con c\u00f9ng n\u1ed9p m\u1ed9t b\u00e1o c\u00e1o. \u0110\u1ec3 tr\u1ea3 l\u1eddi \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, c\u1ea7n t\u00e1ch theo ba k\u1ecbch b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Cong_ty_me_toi_cao_dat_tai_Viet_Nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1eb7t t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 19, ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam, khi doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean. C\u00e1c c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam c\u1ee7a t\u1eadp \u0111o\u00e0n n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p ri\u00eang. Th\u00f4ng tin c\u1ee7a ch\u00fang \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong b\u00e1o c\u00e1o c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao, t\u1ea1i M\u1ee5c II \u201cDanh m\u1ee5c c\u00e1c c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n theo n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa\u201d c\u1ee7a Ph\u1ee5 l\u1ee5c IV.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_2_Cong_ty_me_toi_cao_o_nuoc_ngoai_phat_sinh_nghia_vu_nop_tai_Viet_Nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi t\u1eadp \u0111o\u00e0n r\u01a1i v\u00e0o m\u1ed9t trong ba tr\u01b0\u1eddng h\u1ee3p b.1, b.2, b.3 n\u00eau tr\u00ean, \u0111\u00e2y l\u00e0 l\u00fac c\u00e2u h\u1ecfi t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR tr\u1edf n\u00ean th\u1ef1c s\u1ef1 quan tr\u1ecdng. \u0110o\u1ea1n cu\u1ed1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f4ng ty n\u1ed9p l\u00e0 <\/span><b>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n<\/b><span style=\"font-weight: 400;\">. C\u00f4ng ty n\u00e0y v\u1eeba n\u1ed9p Th\u00f4ng b\u00e1o k\u00e8m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh, v\u1eeba n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<p><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u01a1 ch\u1ebf cho tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng n\u00eau c\u00e1ch x\u1eed l\u00fd n\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng ch\u1ec9 \u0111\u1ecbnh. Khi \u0111\u00f3, ngh\u0129a v\u1ee5 t\u1ea1i \u0111i\u1ec3m b g\u1eafn v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ee9c c\u00f3 th\u1ec3 \u0111\u1eb7t ra v\u1edbi t\u1eebng c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 tr\u00e1nh r\u1ee7i ro n\u1ed9p tr\u00f9ng ho\u1eb7c b\u1ecf s\u00f3t, t\u1eadp \u0111o\u00e0n n\u00ean ch\u1ee7 \u0111\u1ed9ng ban h\u00e0nh v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh tr\u01b0\u1edbc h\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_3_Cong_ty_tai_Viet_Nam_duoc_chi_dinh_lam_to_chuc_thay_mat_nop\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t th\u00e0nh vi\u00ean c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p cho c\u1ea3 t\u1eadp \u0111o\u00e0n. \u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh l\u00e0 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Bang_tom_tat_Cong_ty_nao_nop_trong_tung_truong_hop\"><\/span><b>B\u1ea3ng t\u00f3m t\u1eaft: C\u00f4ng ty n\u00e0o n\u1ed9p trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft, t\u1ed5ng h\u1ee3p l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/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>T\u00ecnh hu\u1ed1ng c\u1ee7a t\u1eadp \u0111o\u00e0n<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng ty n\u1ed9p B\u00e1o c\u00e1o CbCR t\u1ea1i Vi\u1ec7t Nam<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam, doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u Euro<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The ultimate parent company in Vietnam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, CbCR \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng ho\u1eb7c c\u00f3 t\u1ed5 ch\u1ee9c thay m\u1eb7t \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f4ng ty n\u00e0o ph\u1ea3i n\u1ed9p CbCR, ch\u1ec9 n\u1ed9p Th\u00f4ng b\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b.1, b.2, b.3 c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thong_bao_thoi_han_va_cach_nop_khi_tap_doan_co_nhieu_cong_ty_tai_Viet_Nam\"><\/span><b>Th\u00f4ng b\u00e1o, th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch n\u1ed9p khi t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5423\" aria-describedby=\"caption-attachment-5423\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5423\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-ve-thoi-han-va-cach-nop.jpg\" alt=\"T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch n\u1ed9p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-ve-thoi-han-va-cach-nop.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-ve-thoi-han-va-cach-nop-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-ve-thoi-han-va-cach-nop-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-ve-thoi-han-va-cach-nop-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-cu-the-ve-thoi-han-va-cach-nop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5423\" class=\"wp-caption-text\">T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR, c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch n\u1ed9p<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR m\u1edbi l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u. C\u00f4ng ty \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u00fang th\u1ee7 t\u1ee5c v\u1ec1 Th\u00f4ng b\u00e1o, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecbnh d\u1ea1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_Mau_so_01TB-BCLN\"><\/span><b>Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (M\u1eabu s\u1ed1 01\/TB-BCLN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 01\/TB-BCLN, v\u00e0 ri\u00eang v\u1edbi t\u1eadp \u0111o\u00e0n nhi\u1ec1u ph\u00e1p nh\u00e2n:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p Th\u00f4ng b\u00e1o th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<p><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Th\u00f4ng b\u00e1o ch\u1ec9 n\u1ed9p m\u1ed9t l\u1ea7n: <\/b><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia 01 l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Th\u1eddi h\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin t\u1ea1i Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 n\u1ed9p g\u1ea7n nh\u1ea5t, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng tin cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_dinh_dang_va_kenh_nop\"><\/span><b>Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh th\u00f4ng tin v\u1ec1 th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p:<\/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>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n c\u1eadp nh\u1eadt Th\u00f4ng b\u00e1o khi thay \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Format<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng XML \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00eanh n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung t\u1eadm ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tham chi\u1ebfu do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 19<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u00e3 l\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n n\u1eafm c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-thong-tin-bao-cao-loi-nhuan-lien-quoc-gia\/\"> k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo t\u1eebng ch\u1ec9 ti\u00eau c\u1ee7a Ph\u1ee5 l\u1ee5c IV, t\u1eeb doanh thu, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u1ebfn s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean v\u00e0 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_thuc_tien_khi_xac_dinh_tap_doan_co_nhieu_cong_ty_tai_Viet_Nam_thi_cong_ty_nao_nop_Bao_cao_CbCR\"><\/span><b>L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5425\" aria-describedby=\"caption-attachment-5425\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5425\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-thuc-tien-khi-xac-dinh-tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR.jpg\" alt=\"L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-thuc-tien-khi-xac-dinh-tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-thuc-tien-khi-xac-dinh-tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-thuc-tien-khi-xac-dinh-tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-thuc-tien-khi-xac-dinh-tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Luu-y-thuc-tien-khi-xac-dinh-tap-doan-co-nhieu-cong-ty-tai-Viet-Nam-thi-cong-ty-nao-nop-Bao-cao-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5425\" class=\"wp-caption-text\">L\u01b0u \u00fd th\u1ef1c ti\u1ec5n khi x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 c\u00e1c t\u1eadp \u0111o\u00e0n FDI, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y sai s\u00f3t hi\u1ebfm khi n\u1eb1m \u1edf vi\u1ec7c \u0111\u1ecdc sai lu\u1eadt. Sai s\u00f3t th\u01b0\u1eddng n\u1eb1m \u1edf kh\u00e2u ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c ph\u00e1p nh\u00e2n v\u00e0 v\u1edbi C\u00f4ng ty m\u1eb9 t\u1ed1i cao. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh l\u00e0 ch\u1ee9ng t\u1eeb then ch\u1ed1t: C\u1ea3 ba tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 \u0111\u1ec1u y\u00eau c\u1ea7u n\u1ed9p Th\u00f4ng b\u00e1o \u201ck\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh\u201d. N\u1ebfu thi\u1ebfu v\u0103n b\u1ea3n n\u00e0y, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR thay cho c\u1ea3 nh\u00f3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1: Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u201cph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh v\u00e0 cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.\u201d D\u00f9 v\u1eady, s\u1ed1 li\u1ec7u CbCR v\u1eabn l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u1ec3 c\u01a1 quan thu\u1ebf ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 v\u1edbi Ph\u1ee5 l\u1ee5c I c\u1ee7a t\u1eebng c\u00f4ng ty: M\u1ed7i ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i t\u1ef1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-giao-dich-lien-ket\/\"> declaration of related party transactions<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u1ea3i c\u00f4ng ty n\u1ed9p CbCR. Vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/\"> k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau m\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi s\u1ed1 li\u1ec7u t\u1eadp \u0111o\u00e0n t\u1ed5ng h\u1ee3p trong CbCR \u0111\u1ec3 tr\u00e1nh ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i danh s\u00e1ch trao \u0111\u1ed5i th\u00f4ng tin: Theo kho\u1ea3n 7 \u0110i\u1ec1u 21, h\u1eb1ng n\u0103m c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o danh s\u00e1ch c\u00e1c c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi CbCR v\u00e0 t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng (n\u1ebfu c\u00f3) tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf. Danh s\u00e1ch n\u00e0y quy\u1ebft \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n thu\u1ed9c \u0111i\u1ec3m a hay \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch ng\u01b0\u1ee1ng doanh thu gi\u1eefa c\u00e1c n\u01b0\u1edbc: \u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 n\u00eau r\u00f5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa do doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3 xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/i><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR ph\u1ee5 thu\u1ed9c v\u00e0o v\u1ecb tr\u00ed C\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh. N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf Vi\u1ec7t Nam, ch\u00ednh c\u00f4ng ty m\u1eb9 n\u1ed9p. N\u1ebfu C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n l\u00e0 c\u00f4ng ty n\u1ed9p Th\u00f4ng b\u00e1o v\u00e0 B\u00e1o c\u00e1o cho c\u1ea3 t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng b\u1ecb \u0111\u1ed9ng tr\u01b0\u1edbc h\u1ea1n, t\u1eadp \u0111o\u00e0n n\u00ean th\u1ef1c hi\u1ec7n ngay c\u00e1c vi\u1ec7c sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u n\u0103m li\u1ec1n k\u1ec1 so v\u1edbi ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro theo t\u1ef7 gi\u00e1 t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 19.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb C\u00f4ng ty m\u1eb9 t\u1ed1i cao ban h\u00e0nh v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p Th\u00f4ng b\u00e1o M\u1eabu s\u1ed1 01\/TB-BCLN ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp B\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV v\u00e0 n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf trong v\u00f2ng 12 th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu t\u1eadp \u0111o\u00e0n c\u1ee7a b\u1ea1n ch\u01b0a r\u00f5 m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o ho\u1eb7c c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ed3ng b\u1ed9 Ph\u1ee5 l\u1ee5c I, H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 CbCR, \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 qua<\/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;\"> tr\u1ecdn g\u00f3i, t\u1eeb r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 \u0111\u1ebfn n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, tr\u00edch d\u1eabn theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p><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><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>\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><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>","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 ba, n\u0103m, th\u1eadm ch\u00ed h\u00e0ng ch\u1ee5c ph\u00e1p nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ebfn m\u00f9a quy\u1ebft to\u00e1n, c\u00e2u h\u1ecfi b\u1ed9 ph\u1eadn thu\u1ebf c\u1ee7a t\u1eebng c\u00f4ng ty \u0111\u1ec1u \u0111\u1eb7t ra l\u00e0: t\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p B\u00e1o c\u00e1o CbCR? M\u1ed7i c\u00f4ng ty [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5422","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\/5422","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=5422"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5422\/revisions"}],"predecessor-version":[{"id":5427,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5422\/revisions\/5427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5426"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}