{"id":664,"date":"2025-05-27T20:18:44","date_gmt":"2025-05-28T03:18:44","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=664"},"modified":"2026-03-18T20:36:32","modified_gmt":"2026-03-19T03:36:32","slug":"xac-dinh-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/","title":{"rendered":"Identifying the correct related-party relationships: The key to avoiding tax assessments."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft tr\u1edf th\u00e0nh b\u01b0\u1edbc \u0111i quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u00fang c\u00e1c quan h\u1ec7 kinh t\u1ebf, tu\u00e2n th\u1ee7 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan v\u1ec1 ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1. Vi\u1ec7c th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh li\u00ean k\u1ebft ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p kh\u1ecfi r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh minh b\u1ea1ch, b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/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\/xac-dinh-quan-he-lien-ket\/#Gioi_thieu_chung\" >Gi\u1edbi thi\u1ec7u chung\u00a0<\/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\/xac-dinh-quan-he-lien-ket\/#Khai_niem_xac_dinh_quan_he_lien_ket_la_gi\" >Kh\u00e1i ni\u1ec7m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 g\u00ec?\u00a0<\/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\/xac-dinh-quan-he-lien-ket\/#Vai_tro_quan_trong_cua_viec_xac_dinh_quan_he_lien_ket\" >Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/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\/xac-dinh-quan-he-lien-ket\/#Co_so_phap_ly_lien_quan_den_xac_dinh_quan_he_lien_ket\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh quan h\u1ec7 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\" >Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/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\/xac-dinh-quan-he-lien-ket\/#Nghi_dinh_202025ND-CP_sua_doi_bo_sung_tu_Nghi_dinh_132\" >Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/xac-dinh-quan-he-lien-ket\/#Nguyen_tac_xac_dinh_quan_he_lien_ket\" >Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Quy_trinh_huong_dan_thuc_hien_xac_dinh_quan_he_lien_ket\" >Quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Nhung_sai_lam_thuong_gap_khi_xac_dinh_quan_he_lien_ket\" >Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Giai_phap_cho_doanh_nghiep_khi_xac_dinh_quan_he_lien_ket\" >Gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Giai_dap_thac_mac_ve_quan_he_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 quan h\u1ec7 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Khi_nao_doanh_nghiep_duoc_coi_la_co_quan_he_lien_ket\" >Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<\/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\/xac-dinh-quan-he-lien-ket\/#Khong_gop_von_nhung_cho_vay_co_bi_coi_la_lien_ket_khong\" >Kh\u00f4ng g\u00f3p v\u1ed1n nh\u01b0ng cho vay c\u00f3 b\u1ecb coi l\u00e0 li\u00ean k\u1ebft 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\/xac-dinh-quan-he-lien-ket\/#Ca_nhan_co_the_tao_ra_quan_he_lien_ket_khong\" >C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Neu_xac_dinh_sai_quan_he_lien_ket_se_bi_xu_ly_the_nao\" >N\u1ebfu x\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft s\u1ebd b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xac-dinh-quan-he-lien-ket\/#Doanh_nghiep_nho_co_can_quan_tam_xac_dinh_ro_quan_he_lien_ket_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n quan t\u00e2m, x\u00e1c \u0111\u1ecbnh r\u00f5 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_chung\"><\/span><b>Gi\u1edbi thi\u1ec7u chung<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_xac_dinh_quan_he_lien_ket_la_gi\"><\/span><b>Kh\u00e1i ni\u1ec7m x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 g\u00ec?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u00f3ng vai tr\u00f2 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u1ed1ng chuy\u1ec3n gi\u00e1. Trong b\u1ed1i c\u1ea3nh c\u00e1c doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch v\u1edbi c\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n ho\u1eb7c v\u1edbi \u0111\u1ed1i t\u00e1c c\u00f3 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t l\u1eabn nhau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ki\u1ec3m tra t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n c\u00e1c m\u1ed1i quan h\u1ec7 chi ph\u1ed1i, b\u1ea3o l\u00e3nh, qu\u1ea3n l\u00fd, vay v\u1ed1n hay th\u1eadm ch\u00ed l\u00e0 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch kinh doanh. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5:<\/strong> M\u1ed9t doanh nghi\u1ec7p A ch\u1ec9 n\u1eafm 25% v\u1ed1n t\u1ea1i doanh nghi\u1ec7p B nh\u01b0ng l\u1ea1i tr\u1ef1c ti\u1ebfp ch\u1ec9 \u0111\u1ecbnh Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh v\u00e0 c\u00f3 quy\u1ec1n ph\u00ea duy\u1ec7t c\u00e1c h\u1ee3p \u0111\u1ed3ng l\u1edbn, th\u00ec v\u1eabn c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 \u201cc\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\u201d theo ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP m\u1edbi ban h\u00e0nh \u0111\u00e3 ti\u1ebfp t\u1ee5c k\u1ebf th\u1eeba v\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, nh\u1eb1m l\u00e0m r\u00f5 h\u01a1n ti\u00eau ch\u00ed v\u00e0 c\u00e1ch th\u1ee9c x\u00e1c \u0111\u1ecbnh li\u00ean k\u1ebft. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u1ea1o khung ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf c\u00e1c h\u00e0nh vi chuy\u1ec3n gi\u00e1 g\u00e2y th\u1ea5t thu ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_quan_trong_cua_viec_xac_dinh_quan_he_lien_ket\"><\/span><b>Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_3288\" aria-describedby=\"caption-attachment-3288\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3288\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-quan-trong-cua-viec-xac-dinh-quan-he-lien-ket.jpg\" alt=\"Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-quan-trong-cua-viec-xac-dinh-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-quan-trong-cua-viec-xac-dinh-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-quan-trong-cua-viec-xac-dinh-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-quan-trong-cua-viec-xac-dinh-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Vai-tro-quan-trong-cua-viec-xac-dinh-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3288\" class=\"wp-caption-text\">Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ch\u1ed7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai ho\u1eb7c b\u1ecf s\u00f3t quan h\u1ec7 li\u00ean k\u1ebft, s\u1ebd d\u1eabn \u0111\u1ebfn sai s\u00f3t trong k\u00ea khai b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft. H\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t, truy thu thu\u1ebf ho\u1eb7c \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p kh\u00f4ng minh b\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 k\u1ecbp th\u1eddi, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 n\u00e2ng cao uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c ph\u1ea7n ti\u1ebfp theo, b\u00e0i vi\u1ebft s\u1ebd \u0111i s\u00e2u v\u00e0o: c\u01a1 s\u1edf ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh, quy tr\u00ecnh th\u1ef1c hi\u1ec7n, v\u00ed d\u1ee5 minh h\u1ecda, c\u00e1c sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p d\u00e0nh cho doanh nghi\u1ec7p. Qua \u0111\u00f3, gi\u00fap b\u1ea1n n\u1eafm r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft tr\u1edf th\u00e0nh v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p. N\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang, doanh nghi\u1ec7p s\u1ebd ki\u1ec3m so\u00e1t t\u1ed1t giao d\u1ecbch li\u00ean k\u1ebft, ph\u00f2ng ch\u1ed1ng chuy\u1ec3n gi\u00e1, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1ea1o d\u1ef1ng l\u1ee3i th\u1ebf c\u1ea1nh tranh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_lien_quan_den_xac_dinh_quan_he_lien_ket\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3287\" aria-describedby=\"caption-attachment-3287\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3287\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Co-so-phap-ly-lien-quan-den-xac-dinh-quan-he-lien-ket.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Co-so-phap-ly-lien-quan-den-xac-dinh-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Co-so-phap-ly-lien-quan-den-xac-dinh-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Co-so-phap-ly-lien-quan-den-xac-dinh-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Co-so-phap-ly-lien-quan-den-xac-dinh-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Co-so-phap-ly-lien-quan-den-xac-dinh-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3287\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 khi l\u1eadp h\u1ed3 s\u01a1, k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_ve_giao_dich_lien_ket\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ea5u m\u1ed1c \u0111\u1ea7u ti\u00ean \u0111\u1eb7t n\u1ec1n t\u1ea3ng r\u00f5 r\u00e0ng v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Local file, Master file, Country-by-Country report).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, Ngh\u1ecb \u0111\u1ecbnh 132\/2020 \u0111\u00e3 l\u00e0m r\u00f5 nhi\u1ec1u t\u00ecnh hu\u1ed1ng ph\u00e1t sinh li\u00ean k\u1ebft (v\u00ed d\u1ee5: doanh nghi\u1ec7p vay v\u1ed1n t\u1eeb b\u00ean li\u00ean quan, doanh nghi\u1ec7p b\u1ecb ki\u1ec3m so\u00e1t b\u1edfi c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c chi ph\u1ed1i, ho\u1eb7c c\u00f3 s\u1ef1 tham gia qu\u1ea3n l\u00fd, ch\u1ec9 \u0111\u1ecbnh nh\u00e2n s\u1ef1 c\u1ea5p cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_202025ND-CP_sua_doi_bo_sung_tu_Nghi_dinh_132\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u1eadp nh\u1eadt th\u1ef1c ti\u1ec5n v\u00e0 kh\u1eafc ph\u1ee5c m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. V\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 k\u1ebf th\u1eeba m\u00e0 c\u00f2n b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec3m m\u1edbi, gi\u00fap vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft tr\u1edf n\u00ean r\u00f5 r\u00e0ng v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. M\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh ti\u00eau ch\u00ed t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u00e0 quy\u1ec1n chi ph\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 giao d\u1ecbch t\u00e0i ch\u00ednh (vay v\u1ed1n, b\u1ea3o l\u00e3nh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd v\u1eady, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd ch\u1eafc ch\u1eafn \u0111\u1ec3 \u00e1p d\u1ee5ng, tr\u00e1nh vi\u1ec7c di\u1ec5n gi\u1ea3i sai d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh m\u00e0 c\u00f2n mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho doanh nghi\u1ec7p. Tr\u01b0\u1edbc h\u1ebft, doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o v\u00e0 ch\u1ee9ng minh t\u00ednh tu\u00e2n th\u1ee7 khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. \u0110\u1ed3ng th\u1eddi, s\u1ef1 hi\u1ec3u bi\u1ebft n\u00e0y c\u0169ng gi\u00fap gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do k\u00ea khai sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin quan tr\u1ecdng. Xa h\u01a1n n\u1eefa, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong chi\u1ebfn l\u01b0\u1ee3c kinh doanh, t\u1eeb \u0111\u00f3 c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ea3 c\u01a1 quan qu\u1ea3n l\u00fd, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_quan_he_lien_ket\"><\/span><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng h\u00ecnh dung, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u00e3 \u0111\u01b0a ra nhi\u1ec1u nguy\u00ean t\u1eafc quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft. Nh\u1eefng nguy\u00ean t\u1eafc n\u00e0y kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p, m\u00e0 c\u00f2n m\u1edf r\u1ed9ng sang quy\u1ec1n ki\u1ec3m so\u00e1t qu\u1ea3n l\u00fd, quan h\u1ec7 t\u00e0i ch\u00ednh v\u00e0 s\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p ng\u1eafn g\u1ecdn c\u00e1c ti\u00eau ch\u00ed ch\u00ednh, k\u00e8m theo v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed h\u00ecnh th\u00e0nh n\u00ean quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3 chi ti\u1ebft<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n\u00a0<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef t\u1eeb m\u1ee9c v\u1ed1n nh\u1ea5t \u0111\u1ecbnh ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng, th\u00ec hai b\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Quy\u1ec1n ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd<\/b><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9 s\u1edf h\u1eefu v\u1ed1n ch\u01b0a \u0111\u1ee7 l\u1edbn nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, ph\u00ea duy\u1ec7t ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 c\u1ea5p cao c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 li\u00ean k\u1ebft.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Quan h\u1ec7 t\u00e0i ch\u00ednh\u00a0<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay, b\u1ea3o l\u00e3nh ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb b\u00ean li\u00ean quan c\u00f3 th\u1ec3 d\u1eabn t\u1edbi s\u1ef1 chi ph\u1ed1i trong quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0, ph\u00e2n b\u1ed5 v\u1ed1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>K\u1ebft h\u1ee3p nhi\u1ec1u y\u1ebfu t\u1ed1<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, c\u00e1c y\u1ebfu t\u1ed1 v\u1ed1n, qu\u1ea3n l\u00fd v\u00e0 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 c\u00f9ng t\u1ed3n t\u1ea1i, t\u1ea1o ra s\u1ef1 li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p h\u01a1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n v\u00e0 d\u1ef1a tr\u00ean ch\u1ee9ng c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 g\u00f3i g\u1ecdn trong c\u00e1c con s\u1ed1 t\u00e0i ch\u00ednh hay t\u1ef7 l\u1ec7 v\u1ed1n, m\u00e0 c\u00f2n bao g\u1ed3m nhi\u1ec1u kh\u00eda c\u1ea1nh v\u1ec1 quy\u1ec1n ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd, quan h\u1ec7 vay v\u1ed1n v\u00e0 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Doanh nghi\u1ec7p mu\u1ed1n tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt c\u1ea7n ti\u1ebfp c\u1eadn v\u1ea5n \u0111\u1ec1 m\u1ed9t c\u00e1ch to\u00e0n di\u1ec7n, ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ho\u1eb7c \u0111\u00e1nh gi\u00e1 sai vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_huong_dan_thuc_hien_xac_dinh_quan_he_lien_ket\"><\/span><b>Quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u1ea3m t\u00ednh, m\u00e0 c\u1ea7n c\u00f3 quy tr\u00ecnh r\u00f5 r\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Th\u00f4ng th\u01b0\u1eddng, quy tr\u00ecnh n\u00e0y b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c thu th\u1eadp th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 giao d\u1ecbch. Doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan nh\u1eb1m x\u00e1c \u0111\u1ecbnh nh\u1eefng y\u1ebfu t\u1ed1 c\u00f3 th\u1ec3 h\u00ecnh th\u00e0nh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi c\u00f3 d\u1eef li\u1ec7u, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 kh\u1ea3 n\u0103ng li\u00ean k\u1ebft. Ch\u1eb3ng h\u1ea1n, c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, trong c\u00f9ng t\u1eadp \u0111o\u00e0n, hay c\u00e1 nh\u00e2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd quan tr\u1ecdng trong doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n xem x\u00e9t. L\u00fac n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, bao g\u1ed3m t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n chi ph\u1ed1i, quan h\u1ec7 vay v\u1ed1n, b\u1ea3o l\u00e3nh ho\u1eb7c s\u1ef1 tham gia qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp \u0111\u1ebfn, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh c\u00e1c th\u00f4ng tin \u0111\u00e3 thu th\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: <\/b><span style=\"font-weight: 400;\">C\u00f4ng ty A n\u1eafm gi\u1eef 30% v\u1ed1n c\u1ee7a c\u00f4ng ty B v\u00e0 c\u00f3 quy\u1ec1n ph\u00ea duy\u1ec7t c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, th\u00ec r\u00f5 r\u00e0ng A v\u00e0 B c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft. Ho\u1eb7c trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty C vay to\u00e0n b\u1ed9 v\u1ed1n l\u01b0u \u0111\u1ed9ng t\u1eeb c\u00f4ng ty D v\u00e0 ch\u1ecbu s\u1ef1 b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh c\u1ee7a D, th\u00ec m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp d\u00f9 kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 v\u1ed1n g\u00f3p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh minh b\u1ea1ch v\u00e0 ph\u00f2ng tr\u00e1nh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra. H\u1ed3 s\u01a1 n\u00e0y kh\u00f4ng ch\u1ec9 ghi nh\u1eadn c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n ph\u1ea3i ph\u00e2n t\u00edch c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3, v\u00ec m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian do s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n, thay \u0111\u1ed5i nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch t\u00e0i ch\u00ednh m\u1edbi. Vi\u1ec7c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean s\u1ebd gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh b\u00e1o c\u00e1o, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 m\u1ed9t chu\u1ed7i c\u00f4ng vi\u1ec7c li\u00ean t\u1ee5c, t\u1eeb kh\u00e2u thu th\u1eadp th\u00f4ng tin, ph\u00e2n t\u00edch ti\u00eau ch\u00ed, \u0111\u1ed1i chi\u1ebfu ph\u00e1p lu\u1eadt cho \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3. Doanh nghi\u1ec7p n\u1ebfu th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng s\u1ebd kh\u00f4ng ch\u1ec9 tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng sai ph\u1ea1m \u0111\u00e1ng ti\u1ebfc m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb thu\u1ebf v\u1eefng ch\u1eafc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap_khi_xac_dinh_quan_he_lien_ket\"><\/span><b>Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3285\" aria-describedby=\"caption-attachment-3285\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3285\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-lam-thuong-gap-trong-qua-trinh-xac-dinh-quan-he-lien-ket.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-lam-thuong-gap-trong-qua-trinh-xac-dinh-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-lam-thuong-gap-trong-qua-trinh-xac-dinh-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-lam-thuong-gap-trong-qua-trinh-xac-dinh-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-lam-thuong-gap-trong-qua-trinh-xac-dinh-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-sai-lam-thuong-gap-trong-qua-trinh-xac-dinh-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3285\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, kh\u00f4ng \u00edt doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i nh\u1eefng sai l\u1ea7m khi\u1ebfn b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft thi\u1ebfu ch\u00ednh x\u00e1c v\u00e0 d\u1eabn \u0111\u1ebfn r\u1ee7i ro ph\u00e1p l\u00fd. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec3u sai v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n, nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng ch\u1ec9 khi c\u00f4ng ty m\u1eb9 n\u1eafm tr\u00ean 50% v\u1ed1n c\u1ee7a c\u00f4ng ty con th\u00ec m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 li\u00ean k\u1ebft, trong khi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh ch\u1ec9 c\u1ea7n \u0111\u1ea1t m\u1ee9c 25% ho\u1eb7c th\u1eadm ch\u00ed 10% trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u00e3 \u0111\u1ee7 \u0111\u1ec3 h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft. Vi\u1ec7c hi\u1ec3u kh\u00f4ng \u0111\u00fang n\u00e0y d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng b\u1ecf s\u00f3t nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ea7m kh\u00e1c l\u00e0 b\u1ecf qua c\u00e1c quan h\u1ec7 t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n vay v\u1ed1n v\u00e0 b\u1ea3o l\u00e3nh. Th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 xu h\u01b0\u1edbng ch\u1ec9 t\u1eadp trung v\u00e0o y\u1ebfu t\u1ed1 v\u1ed1n g\u00f3p, nh\u01b0ng l\u1ea1i kh\u00f4ng ch\u00fa \u00fd r\u1eb1ng m\u1ed9t kho\u1ea3n vay t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty ch\u1ecb\/em hay c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u00ean k\u1ebft. Th\u1eadm ch\u00ed, c\u00e1c kho\u1ea3n vay kh\u00f4ng l\u00e3i su\u1ea5t ho\u1eb7c b\u1ea3o l\u00e3nh kho\u1ea3n vay c\u0169ng \u0111\u1ee7 \u0111\u1ec3 thi\u1ebft l\u1eadp m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o minh b\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p ti\u1ebfp theo n\u1eb1m \u1edf kh\u00e2u c\u1eadp nh\u1eadt quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn d\u1ef1a tr\u00ean nh\u1eefng v\u0103n b\u1ea3n c\u0169, ch\u01b0a n\u1eafm r\u00f5 s\u1ef1 thay \u0111\u1ed5i t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0i \u0111i\u1ec1u t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng sai ti\u00eau ch\u00ed. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0m m\u1ea5t t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i di\u1ec7n nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf truy thu v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng sai l\u1ea7m trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u01b0\u1eddng b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c hi\u1ec3u ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh, b\u1ecf s\u00f3t y\u1ebfu t\u1ed1 quan h\u1ec7 t\u00e0i ch\u00ednh, ch\u1eadm c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7. \u0110\u1ec3 tr\u00e1nh r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch v\u00e0 tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_cho_doanh_nghiep_khi_xac_dinh_quan_he_lien_ket\"><\/span><b>Gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p khi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft di\u1ec5n ra ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n c\u00f3 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb b\u00e0i b\u1ea3n, k\u1ebft h\u1ee3p gi\u1eefa y\u1ebfu t\u1ed1 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9. Vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 t\u1ea5t c\u1ea3 c\u00e1c quan h\u1ec7 t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd v\u00e0 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u00fap doanh nghi\u1ec7p k\u1ecbp th\u1eddi nh\u1eadn di\u1ec7n nh\u1eefng m\u1ed1i quan h\u1ec7 m\u1edbi c\u00f3 kh\u1ea3 n\u0103ng h\u00ecnh th\u00e0nh li\u00ean k\u1ebft, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecf s\u00f3t \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai trong b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi \u0111\u00f3, c\u00f4ng t\u00e1c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 nghi\u00eam t\u00fac. H\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c k\u00ea khai theo m\u1eabu, m\u00e0 c\u00f2n ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u01a1 s\u1edf ph\u00e1p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb \u0111i k\u00e8m. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, logic v\u00e0 minh b\u1ea1ch s\u1ebd tr\u1edf th\u00e0nh \u201cl\u00e1 ch\u1eafn\u201d ph\u00e1p l\u00fd quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p v\u1eefng v\u00e0ng khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u1ee7 ngu\u1ed3n l\u1ef1c v\u00e0 kinh nghi\u1ec7m \u0111\u1ec3 tri\u1ec3n khai to\u00e0n b\u1ed9 quy tr\u00ecnh n\u00e0y m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3. Th\u1ea5u hi\u1ec3u \u0111i\u1ec1u \u0111\u00f3, MAN &#8211; Master Accountant Network mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p v\u1edbi <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-chuyen-gia\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\"><span style=\"font-weight: 400;\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/span><\/a><span style=\"font-weight: 400;\"> gi\u00fap doanh nghi\u1ec7p trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u, c\u1eadp nh\u1eadt li\u00ean t\u1ee5c nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 lu\u1eadt thu\u1ebf qu\u1ed1c t\u1ebf quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 C\u01a1 ch\u1ebf Thu\u1ebf t\u1ed1i thi\u1ec3u c\u1ea7u (Piilar Two).<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/thoi-han-nop-ho-so-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft ch\u00ednh x\u00e1c \u0111\u00f3ng vai tr\u00f2 s\u1ed1ng c\u00f2n \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p, nh\u1ea5t l\u00e0 \u0111ang trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m m\u00f9a quy\u1ebft to\u00e1n. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro, n\u00e2ng cao uy t\u00edn v\u00e0 t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c kinh doanh minh b\u1ea1ch, b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_quan_he_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_coi_la_co_quan_he_lien_ket\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi t\u1ed3n t\u1ea1i m\u1ed9t trong c\u00e1c y\u1ebfu t\u1ed1 sau: Ph\u1ed5 bi\u1ebfn nh\u1ea5t ch\u00ednh l\u00e0 C\u00f3 s\u1edf h\u1eefu v\u1ed1n theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh, C\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng, C\u00f3 quan h\u1ec7 vay v\u1ed1n, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh ho\u1eb7c C\u00f3 s\u1ef1 tham gia \u0111i\u1ec1u h\u00e0nh, b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t. Ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f3 01 trong 11 \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p h\u00ecnh th\u00e0nh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_gop_von_nhung_cho_vay_co_bi_coi_la_lien_ket_khong\"><\/span>Kh\u00f4ng g\u00f3p v\u1ed1n nh\u01b0ng cho vay c\u00f3 b\u1ecb coi l\u00e0 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu m\u1ed9t doanh nghi\u1ec7p: Cho vay ph\u1ea7n l\u1edbn v\u1ed1n ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh th\u00ec v\u1eabn h\u00ecnh th\u00e0nh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_co_the_tao_ra_quan_he_lien_ket_khong\"><\/span>C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 t\u1ea1o ra quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu: N\u1eafm quy\u1ec1n qu\u1ea3n l\u00fd ho\u1eb7c \u0111i\u1ec1u h\u00e0nh, C\u00f3 kh\u1ea3 n\u0103ng chi ph\u1ed1i quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ho\u1eb7c \u0110\u1ed3ng th\u1eddi ki\u1ec3m so\u00e1t nhi\u1ec1u doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_xac_dinh_sai_quan_he_lien_ket_se_bi_xu_ly_the_nao\"><\/span>N\u1ebfu x\u00e1c \u0111\u1ecbnh sai quan h\u1ec7 li\u00ean k\u1ebft s\u1ebd b\u1ecb x\u1eed l\u00fd th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi: Truy thu thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh, b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 t\u0103ng r\u1ee7i ro thanh tra chuy\u00ean s\u00e2u.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_quan_tam_xac_dinh_ro_quan_he_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n quan t\u00e2m, x\u00e1c \u0111\u1ecbnh r\u00f5 quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t c\u1ea7n. D\u00f9 quy m\u00f4 nh\u1ecf, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3: Vay v\u1ed1n t\u1eeb b\u00ean li\u00ean quan, C\u00f3 chung ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c b\u1ecb chi ph\u1ed1i b\u1edfi c\u00e1 nh\u00e2n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft khi t\u1ed3n t\u1ea1i m\u1ed9t trong c\u00e1c y\u1ebfu t\u1ed1 sau: Ph\u1ed5 bi\u1ebfn nh\u1ea5t ch\u00ednh l\u00e0 C\u00f3 s\u1edf h\u1eefu v\u1ed1n theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh, C\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c chi ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng, C\u00f3 quan h\u1ec7 vay v\u1ed1n, b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh ho\u1eb7c C\u00f3 s\u1ef1 tham gia \u0111i\u1ec1u h\u00e0nh, b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t. 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