{"id":3054,"date":"2026-03-04T23:46:33","date_gmt":"2026-03-05T06:46:33","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3054"},"modified":"2026-03-08T01:04:27","modified_gmt":"2026-03-08T08:04:27","slug":"thoi-han-nop-ho-so-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\uff1a\u6700\u65b0\u6cd5\u89c4\u53ca\u6cd5\u5f8b\u98ce\u9669"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1 b\u1eb1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e2n t\u00edch r\u1ee7i ro, vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, \u1ea5n \u0111\u1ecbnh l\u1ee3i nhu\u1eadn v\u00e0 nhi\u1ec1u h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft m\u1ed1c th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1, th\u00e0nh ph\u1ea7n t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c v\u00e0 nh\u1eefng r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh trong n\u0103m 2026.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1gEK6BCWLt3a5oSIoz7K4sGtp5BMHccMe\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"nofollow noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Hieu_dung_ve_Ho_so_giao_dich_lien_ket_Transfer_Pricing_Documentation\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing Documentation)<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Giao_dich_lien_ket_la_gi\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Thanh_phan_bo_ho_so_day_du\" >Th\u00e0nh ph\u1ea7n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Chi_tiet_thoi_han_nop_ho_so_giao_dich_lien_ket\" >Chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Thoi_han_lap_va_cung_cap_Ho_so_xac_dinh_gia_Local_File_va_Master_File\" >Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File v\u00e0 Master File)<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_lap_Ho_so\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Cac_nguong_mien_lap_Ho_so_xac_dinh_gia\" >C\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Trach_nhiem_chung_minh\" >Tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Hau_qua_phap_ly_va_thiet_hai_tai_chinh_khi_vi_pham\" >H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh khi vi ph\u1ea1m<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop\" >X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Quyen_an_dinh_thue_%E2%80%93_%E2%80%9CCon_ac_mong%E2%80%9D_cua_doanh_nghiep\" >Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf &#8211; &#8220;C\u01a1n \u00e1c m\u1ed9ng&#8221; c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Mat_quyen_huong_uu_dai_thue\" >M\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#He_luy_ve_danh_tieng_va_rui_ro_thanh_tra_tuong_lai\" >H\u1ec7 l\u1ee5y v\u1ec1 danh ti\u1ebfng v\u00e0 r\u1ee7i ro thanh tra t\u01b0\u01a1ng lai<\/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\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Canh_bao_%E2%80%9CDich_vu_chuyen_gia_gia_re%E2%80%9D_va_Giai_phap_tu_MAN\" >C\u1ea3nh b\u00e1o &#8220;D\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 gi\u00e1 r\u1ebb&#8221; v\u00e0 Gi\u1ea3i ph\u00e1p t\u1eeb MAN<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#MAN-_Master_Accountant_Network_%E2%80%93_Doi_tac_tin_cay\" >MAN- Master Accountant Network &#8211; \u0110\u1ed1i t\u00e1c tin c\u1eady<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_thoi_han_nop_Ho_so_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Thoi_han_nop_ho_so_giao_dich_lien_ket_nam_2026_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-nop-ho-so-giao-dich-lien-ket\/#Ho_so_giao_dich_lien_ket_co_phai_nop_cung_to_khai_quyet_toan_thue_khong\" >H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Ho_so_giao_dich_lien_ket_Transfer_Pricing_Documentation\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing Documentation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh: mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua c\u00e1c ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n (v\u00ed d\u1ee5: m\u1ed9t b\u00ean n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a b\u00ean kia) ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<blockquote><p><b>Xem chi ti\u1ebft:<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/moi-quan-he-lien-ket\/\"><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/a><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_phan_bo_ho_so_day_du\"><\/span><b>Th\u00e0nh ph\u1ea7n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chu\u1ea9n m\u1ef1c kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u00e0i t\u1edd khai, m\u00e0 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c Ph\u1ee5 l\u1ee5c k\u00ea khai: Bao g\u1ed3m M\u1eabu 01 (Th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft), M\u1eabu 02 (Danh m\u1ee5c th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 qu\u1ed1c gia), M\u1eabu 03 (Danh m\u1ee5c th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) v\u00e0 M\u1eabu 04 (B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (H\u1ed3 s\u01a1 ba c\u1ea5p):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): T\u1eadp trung v\u00e0o c\u00e1c giao d\u1ecbch c\u1ee5 th\u1ec3 c\u1ee7a th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File): Cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u1ea5u tr\u00fac kinh doanh v\u00e0 ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1 to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR): Chi ti\u1ebft ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 kinh t\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean t\u1eebng qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_thoi_han_nop_ho_so_giao_dich_lien_ket\"><\/span><b>Chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc, doanh nghi\u1ec7p c\u1ea7n h\u1ebft s\u1ee9c l\u01b0u \u00fd m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng t\u00e1ch r\u1eddi c\u1ee7a H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Do \u0111\u00f3, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch: Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. C\u1ee5 th\u1ec3, cho k\u1ef3 t\u00ednh thu\u1ebf 2025, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/03\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch: Th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: N\u1ebfu n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac v\u00e0o 31\/03\/2026, th\u1eddi h\u1ea1n n\u1ed9p s\u1ebd l\u00e0 30\/06\/2026.<\/span><\/li>\n<\/ul>\n<p><b>H\u00ecnh th\u1ee9c n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> B\u1eaft bu\u1ed9c n\u1ed9p qua h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 c\u1ea7n \u0111\u1ea3m b\u1ea3o ch\u1eef k\u00fd s\u1ed1 c\u00f2n h\u1ea1n v\u00e0 \u0111\u01b0\u1eddng truy\u1ec1n m\u1ea1ng \u1ed5n \u0111\u1ecbnh trong nh\u1eefng ng\u00e0y cao \u0111i\u1ec3m cu\u1ed1i th\u00e1ng 3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_cung_cap_Ho_so_xac_dinh_gia_Local_File_va_Master_File\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File v\u00e0 Master File)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean nh\u1ea7m l\u1eabn. Kh\u00e1c v\u1edbi c\u00e1c ph\u1ee5 l\u1ee5c, H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00f9ng l\u00fac v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n cung c\u1ea5p khi c\u00f3 y\u00eau c\u1ea7u: Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra ho\u1eb7c ki\u1ec3m tra, doanh nghi\u1ec7p ph\u1ea3i cung c\u1ea5p h\u1ed3 s\u01a1 n\u00e0y trong c\u00e1c kho\u1ea3ng th\u1eddi gian nghi\u00eam ng\u1eb7t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n tham v\u1ea5n tr\u01b0\u1edbc thanh tra: Th\u1eddi h\u1ea1n cung c\u1ea5p th\u01b0\u1eddng kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n thanh tra t\u1ea1i tr\u1ee5 s\u1edf: Th\u1eddi h\u1ea1n c\u00f3 th\u1ec3 r\u00fat ng\u1eafn xu\u1ed1ng c\u00f2n 15 ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0111o\u00e0n thanh tra.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd v\u1ec1 gia h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 xin gia h\u1ea1n cung c\u1ea5p h\u1ed3 s\u01a1 m\u1ed9t l\u1ea7n, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c, n\u1ebfu c\u00f3 l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o CbCR c\u00f3 quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi gian:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n: Ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau 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;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam: N\u1ebfu c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c qu\u1ed1c gia c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u1edbi Vi\u1ec7t Nam, doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u1ec1 th\u1ef1c th\u1ec3 n\u1ed9p b\u00e1o c\u00e1o n\u00e0y to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_lap_Ho_so\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3056\" aria-describedby=\"caption-attachment-3056\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3056\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-duoc-mien-lap-Ho-so.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-duoc-mien-lap-Ho-so.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-duoc-mien-lap-Ho-so-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-duoc-mien-lap-Ho-so-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-duoc-mien-lap-Ho-so-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-duoc-mien-lap-Ho-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3056\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u00fang ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, &#8220;mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1&#8221; kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u1ee9ng ngo\u00e0i v\u00f2ng ki\u1ec3m so\u00e1t gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nguong_mien_lap_Ho_so_xac_dinh_gia\"><\/span><b>C\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) v\u00e0 n\u1ed9p b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh doanh \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u1ea1t t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n tr\u00ean doanh thu (ROS) theo ng\u01b0\u1ee1ng quy \u0111\u1ecbnh (Ph\u00e2n ph\u1ed1i: t\u1eeb 5% tr\u1edf l\u00ean; S\u1ea3n xu\u1ea5t: t\u1eeb 10% tr\u1edf l\u00ean; Gia c\u00f4ng: t\u1eeb 15% tr\u1edf l\u00ean).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Trach_nhiem_chung_minh\"><\/span><b>Tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u00f9 thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p v\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c 01. Quan tr\u1ecdng h\u01a1n, n\u1ebfu c\u01a1 quan thu\u1ebf nghi ng\u1edd c\u00f3 s\u1ef1 chuy\u1ec3n gi\u00e1 l\u00e0m th\u1ea5t thu ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh v\u00e0 cung c\u1ea5p c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp (Nguy\u00ean t\u1eafc Arm\u2019s Length).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_va_thiet_hai_tai_chinh_khi_vi_pham\"><\/span><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh khi vi ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3057\" aria-describedby=\"caption-attachment-3057\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3057\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Hau-qua-phap-ly-va-thiet-hai-tai-chinh-khi-vi-pham.jpg\" alt=\"H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh khi vi ph\u1ea1m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Hau-qua-phap-ly-va-thiet-hai-tai-chinh-khi-vi-pham.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Hau-qua-phap-ly-va-thiet-hai-tai-chinh-khi-vi-pham-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Hau-qua-phap-ly-va-thiet-hai-tai-chinh-khi-vi-pham-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Hau-qua-phap-ly-va-thiet-hai-tai-chinh-khi-vi-pham-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/03\/Hau-qua-phap-ly-va-thiet-hai-tai-chinh-khi-vi-pham-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3057\" class=\"wp-caption-text\">H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd v\u00e0 thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh khi vi ph\u1ea1m<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">S\u1ef1 nghi\u00eam kh\u1eafc trong qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2026 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c sai ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y d\u00e2y chuy\u1ec1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_ve_hanh_vi_cham_nop\"><\/span><b>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t cho h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (bao g\u1ed3m c\u00e1c ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft) \u0111\u01b0\u1ee3c t\u00ednh theo th\u1eddi gian ch\u1eadm tr\u1ec5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p t\u1eeb 01 \u0111\u1ebfn 30 ng\u00e0y: Ph\u1ea1t t\u1eeb 2 &#8211; 5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p t\u1eeb 31 \u0111\u1ebfn 60 ng\u00e0y: Ph\u1ea1t t\u1eeb 5 &#8211; 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p tr\u00ean 90 ng\u00e0y: M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 25 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quyen_an_dinh_thue_%E2%80%93_%E2%80%9CCon_ac_mong%E2%80%9D_cua_doanh_nghiep\"><\/span><b>Quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf &#8211; &#8220;C\u01a1n \u00e1c m\u1ed9ng&#8221; c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y m\u1edbi l\u00e0 r\u1ee7i ro kh\u1ee7ng khi\u1ebfp nh\u1ea5t. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh kh\u00e1ch quan c\u1ee7a gi\u00e1 giao d\u1ecbch, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7: \u0110\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn: C\u01a1 quan thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ee9c l\u1ee3i nhu\u1eadn &#8220;v\u00f9ng an to\u00e0n&#8221;. N\u1ebfu bi\u00ean l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u1ea5p h\u01a1n m\u1ee9c \u1ea5n \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf TNDN tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p: Kho\u1ea3n thu\u1ebf truy thu s\u1ebd \u0111i k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y. V\u1edbi c\u00e1c k\u1ef3 thanh tra k\u00e9o d\u00e0i 3-5 n\u0103m, s\u1ed1 ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 t\u0103ng l\u00ean kh\u1ee7ng khi\u1ebfp.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mat_quyen_huong_uu_dai_thue\"><\/span><b>M\u1ea5t quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p FDI \u0111ang trong giai \u0111o\u1ea1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (mi\u1ec5n 2 gi\u1ea3m 4, ho\u1eb7c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10%). Tuy nhi\u00ean, theo quy \u0111\u1ecbnh, vi\u1ec7c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb t\u01b0\u1edbc b\u1ecf quy\u1ec1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"He_luy_ve_danh_tieng_va_rui_ro_thanh_tra_tuong_lai\"><\/span><b>H\u1ec7 l\u1ee5y v\u1ec1 danh ti\u1ebfng v\u00e0 r\u1ee7i ro thanh tra t\u01b0\u01a1ng lai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, t\u00ean doanh nghi\u1ec7p s\u1ebd xu\u1ea5t hi\u1ec7n tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a ng\u00e0nh thu\u1ebf v\u1edbi \u0111i\u1ec3m s\u1ed1 x\u1ea5u. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb thanh tra th\u01b0\u1eddng xuy\u00ean h\u01a1n (c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eb7p kh\u00f3 kh\u0103n khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 gi\u1ea3i th\u1ec3, s\u00e1p nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea5t uy t\u00edn khi l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ea5u th\u1ea7u c\u00e1c d\u1ef1 \u00e1n l\u1edbn ho\u1eb7c khi l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Canh_bao_%E2%80%9CDich_vu_chuyen_gia_gia_re%E2%80%9D_va_Giai_phap_tu_MAN\"><\/span><b>C\u1ea3nh b\u00e1o &#8220;D\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 gi\u00e1 r\u1ebb&#8221; v\u00e0 Gi\u1ea3i ph\u00e1p t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u00f9a cao \u0111i\u1ec3m quy\u1ebft to\u00e1n, nhi\u1ec1u doanh nghi\u1ec7p v\u00ec \u00e1p l\u1ef1c th\u1eddi gian \u0111\u00e3 t\u00ecm \u0111\u1ebfn c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 gi\u00e1 r\u1ebb. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn ti\u1ec1m \u1ea9n r\u1ee7i ro c\u1ef1c l\u1edbn b\u1edfi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh (Benchmarking) k\u00e9m ch\u00ednh x\u00e1c: C\u00e1c \u0111\u01a1n v\u1ecb thi\u1ebfu kinh nghi\u1ec7m th\u01b0\u1eddng ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh kh\u00f4ng t\u01b0\u01a1ng \u0111\u1ed3ng v\u1ec1 ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR Analysis). Khi b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf d\u1eef li\u1ec7u so s\u00e1nh, h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p coi nh\u01b0 v\u00f4 hi\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn: Vi\u1ec7c x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf to\u00e0n c\u1ea7u nh\u01b0 BEPS, Pillar Two c\u1ee7a OECD. \u0110\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u ch\u1eb7t ch\u1ebd \u0111\u1ec3 k\u1ebft n\u1ed1i gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf qu\u1ed1c t\u1ebf quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"MAN-_Master_Accountant_Network_%E2%80%93_Doi_tac_tin_cay\"><\/span><b>MAN- Master Accountant Network &#8211; \u0110\u1ed1i t\u00e1c tin c\u1eady<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">V\u1edbi b\u1ec1 d\u00e0y h\u01a1n 3 th\u1eadp k\u1ef7 ho\u1ea1t \u0111\u1ed9ng, MAN &#8211; Master Accountant Network \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh v\u1ecb th\u1ebf chuy\u00ean gia trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft cho h\u00e0ng ng\u00e0n doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a MAN &#8211; Master Accountant Network n\u1eb1m \u1edf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u so s\u00e1nh ch\u00ednh x\u00e1c: MAN s\u1edf h\u1eefu v\u00e0 khai th\u00e1c c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u chuy\u00ean d\u1ee5ng, \u0111\u1ea3m b\u1ea3o \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh ph\u00f9 h\u1ee3p tuy\u1ec7t \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia g\u1ea1o c\u1ed9i: Am hi\u1ec3u s\u00e2u s\u1eafc quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a c\u01a1 quan thu\u1ebf, gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n b\u1ea3o v\u1ec7 gi\u00e1 (Defense Strategy) v\u1eefng ch\u1eafc nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh b\u1ea3o m\u1eadt v\u00e0 chuy\u00ean nghi\u1ec7p: Cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong su\u1ed1t qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra th\u1ef1c t\u1ebf, kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u00f4n c\u1eadp nh\u1eadt nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf m\u1edbi quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Am hi\u1ec3u r\u00f5 s\u1eafc thu\u1ebf \u0111\u1eb7c tr\u01b0ng v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Pillar Two) c\u1ee7a OECD c\u00f9ng v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2><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><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft 2026 kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra chuy\u1ec3n gi\u00e1 v\u00e0 b\u1ea3o v\u1ec7 chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 Local File, Master File v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc m\u1ecdi t\u00ecnh hu\u1ed1ng ki\u1ec3m tra.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro chuy\u1ec3n gi\u00e1, l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, h\u00e3y tham kh\u1ea3o<\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-chuyen-gia-tron-goi\/\"><span style=\"font-weight: 400;\"> d\u1ecbch v\u1ee5 chuy\u1ec3n gi\u00e1 chuy\u00ean s\u00e2u<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a MAN. \u0110\u1ed9i ng\u0169 chuy\u00ean gia s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 \u0111\u00fang chu\u1ea9n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb truy thu thu\u1ebf v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><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>\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><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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thoi_han_nop_Ho_so_giao_dich_lien_ket\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_giao_dich_lien_ket_nam_2026_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai (M\u1eabu 01, 02, 03, 04) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n cu\u1ed1i l\u00e0 31\/03\/2026 cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. N\u1ebfu doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, th\u1eddi h\u1ea1n s\u1ebd l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.                    <\/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=\"Ho_so_giao_dich_lien_ket_co_phai_nop_cung_to_khai_quyet_toan_thue_khong\"><\/span>H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 ph\u1ea3i n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ho\u00e0n to\u00e0n. Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu 01 - 04) c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u1ed1i v\u1edbi H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File), doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p quy\u1ebft to\u00e1n, v\u00e0 ch\u1ec9 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u thanh tra ho\u1eb7c ki\u1ec3m tra.                    <\/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\": \"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c ph\u1ee5 l\u1ee5c k\u00ea khai (M\u1eabu 01, 02, 03, 04) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n cu\u1ed1i l\u00e0 31\/03\/2026 cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. 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Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd chuy\u1ec3n gi\u00e1 b\u1eb1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3054"}],"version-history":[{"count":6,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3054\/revisions"}],"predecessor-version":[{"id":3119,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3054\/revisions\/3119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3055"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}