{"id":3762,"date":"2026-04-10T16:37:32","date_gmt":"2026-04-10T09:37:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3762"},"modified":"2026-04-10T16:37:32","modified_gmt":"2026-04-10T09:37:32","slug":"thoi-gian-cung-cap-ho-so-xac-dinh-gia","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/","title":{"rendered":"Gi\u1edbi h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ch\u1ed1ng chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing) kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. M\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 g\u00e2y \u00e1p l\u1ef1c l\u1edbn nh\u1ea5t cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh ch\u00ednh l\u00e0 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1. N\u1ebfu kh\u00f4ng n\u1eafm r\u00f5 c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c nghi\u00eam tr\u1ecdng h\u01a1n l\u00e0 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh t\u1ea1i <\/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;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">, t\u1eadp trung l\u00e0m r\u00f5 gi\u1edbi h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd \u0111i k\u00e8m \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n nh\u1ea5t.<\/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\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#The_nao_la_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Th\u1ebf n\u00e0o l\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Quy_dinh_chi_tiet_ve_thoi_gian_cung_cap_Ho_so_xac_dinh_gia_theo_Nghi_dinh_132\" >Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Thoi_han_mac_dinh_30_ngay_lam_viec\" >Th\u1eddi h\u1ea1n m\u1eb7c \u0111\u1ecbnh: 30 ng\u00e0y l\u00e0m vi\u1ec7c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Co_che_gia_han_thoi_gian_cung_cap_ho_so_Dieu_kien_va_thu_tuc\" >C\u01a1 ch\u1ebf gia h\u1ea1n th\u1eddi gian cung c\u1ea5p h\u1ed3 s\u01a1: \u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Trach_nhiem_cua_nguoi_nop_thue_doi_voi_ho_so_va_thong_tin_tai_lieu\" >Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 v\u00e0 th\u00f4ng tin t\u00e0i li\u1ec7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Tinh_chinh_xac_va_chiu_trach_nhiem_truoc_phap_luat\" >T\u00ednh ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Vai_tro_cua_viec_cung_cap_ho_so_trong_giai_doan_tham_van\" >Vai tr\u00f2 c\u1ee7a vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1 trong giai \u0111o\u1ea1n tham v\u1ea5n<\/a><\/li><\/ul><\/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\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Cac_ly_do_chinh_dang_thuong_gap_de_xin_gia_han_thoi_gian_cung_cap_ho_so\" >C\u00e1c l\u00fd do ch\u00ednh \u0111\u00e1ng th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 xin gia h\u1ea1n th\u1eddi gian cung c\u1ea5p h\u1ed3 s\u01a1<\/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\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Rui_ro_phap_ly_nghiem_trong_khi_vi_pham_thoi_gian_cung_cap_Ho_so_xac_dinh_gia\" >R\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi vi ph\u1ea1m th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Nguy_co_bi_an_dinh_thue_truc_tiep\" >Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Xu_phat_hanh_chinh_ve_quan_ly_thue\" >X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/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-gian-cung-cap-ho-so-xac-dinh-gia\/#Anh_huong_den_xep_hang_tin_nhiem_thue\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m thu\u1ebf<\/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\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Giai_phap_quan_ly_hieu_qua_thoi_gian_cung_cap_Ho_so_xac_dinh_gia\" >Gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Giai_dap_thac_mac_ve_thoi_gian_cung_cap_Ho_so_xac_dinh_gia\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Neu_doanh_nghiep_da_nop_ho_so_nhung_sau_do_phat_hien_sai_sot_va_muon_nop_lai_thi_thoi_gian_tinh_the_nao\" >N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 mu\u1ed1n n\u1ed9p l\u1ea1i th\u00ec th\u1eddi gian t\u00ednh 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\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Ly_do_doanh_nghiep_ban_quyet_toan_nam_co_duoc_coi_la_ly_do_chinh_dang_de_gia_han_thoi_gian_cung_cap_Ho_so_xac_dinh_gia_khong\" >L\u00fd do doanh nghi\u1ec7p b\u1eadn quy\u1ebft to\u00e1n n\u0103m c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u1ec3 gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-gian-cung-cap-ho-so-xac-dinh-gia\/#Neu_ngay_thu_30_roi_vao_ngay_nghi_le_thi_thoi_gian_cung_cap_Ho_so_xac_dinh_gia_duoc_tinh_ra_sao\" >N\u1ebfu ng\u00e0y th\u1ee9 30 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5 th\u00ec th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh ra sao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, c\u1ea7n \u0111\u1ecbnh ngh\u0129a r\u00f5 t\u1eadp h\u1ed3 s\u01a1 n\u00e0y bao g\u1ed3m nh\u1eefng g\u00ec. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u1ee5 th\u1ec3 l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, h\u1ed3 s\u01a1 n\u00e0y l\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ednh kh\u00e1ch quan, trung th\u1ef1c trong vi\u1ec7c thi\u1ebft l\u1eadp gi\u00e1 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng bao g\u1ed3m ba c\u1ea5p \u0111\u1ed9 t\u00e0i li\u1ec7u ch\u00ednh, m\u1ed7i lo\u1ea1i \u0111\u1ec1u c\u00f3 y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 th\u00f4ng tin:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File): \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u chi ti\u1ebft nh\u1ea5t v\u1ec1 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a th\u1ef1c th\u1ec3 t\u1ea1i Vi\u1ec7t Nam. N\u00f3 bao g\u1ed3m ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, r\u1ee7i ro, v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1 \u0111\u1ec3 ch\u1ee9ng minh l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/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): Th\u00f4ng tin chung v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, bao g\u1ed3m chi\u1ebfn l\u01b0\u1ee3c kinh doanh to\u00e0n c\u1ea7u, chu\u1ed7i cung \u1ee9ng, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9. T\u00e0i li\u1ec7u n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf hi\u1ec3u r\u00f5 v\u1ecb th\u1ebf c\u1ee7a c\u00f4ng ty con trong t\u1ed5ng th\u1ec3 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 (CbCR): B\u00e1o c\u00e1o ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf gi\u1eefa c\u00e1c qu\u1ed1c gia m\u00e0 t\u1eadp \u0111o\u00e0n c\u00f3 hi\u1ec7n di\u1ec7n. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u c\u00f3 t\u00ednh nh\u1ea1y c\u1ea3m cao v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c chia s\u1ebb th\u00f4ng qua c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u n\u00e0y l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u. Tuy nhi\u00ean, r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t th\u01b0\u1eddng n\u1eb1m \u1edf vi\u1ec7c thu th\u1eadp d\u1eef li\u1ec7u t\u1eeb c\u00e1c c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1eadm tr\u1ec5 so v\u1edbi th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chi_tiet_ve_thoi_gian_cung_cap_Ho_so_xac_dinh_gia_theo_Nghi_dinh_132\"><\/span><b>Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3765\" aria-describedby=\"caption-attachment-3765\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3765\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132.jpg\" alt=\"Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-dinh-chi-tiet-ve-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-theo-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3765\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 theo Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, quy tr\u00ecnh tham v\u1ea5n v\u00e0 thanh tra, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 nh\u1eefng quy \u0111\u1ecbnh r\u1ea5t nghi\u00eam ng\u1eb7t v\u1ec1 m\u1eb7t th\u1eddi gian. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m n\u00f3ng m\u00e0 m\u1ecdi Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFO) c\u1ea7n l\u01b0u t\u00e2m \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_mac_dinh_30_ngay_lam_viec\"><\/span><b>Th\u1eddi h\u1ea1n m\u1eb7c \u0111\u1ecbnh: 30 ng\u00e0y l\u00e0m vi\u1ec7c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, khi C\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh tham v\u1ea5n ho\u1eb7c thanh tra, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3n h\u1ed3i v\u00e0 cung c\u1ea5p t\u00e0i li\u1ec7u trong m\u1ed9t kho\u1ea3ng th\u1eddi gian gi\u1edbi h\u1ea1n. 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;\">Th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng kh\u00e1i ni\u1ec7m &#8220;ng\u00e0y l\u00e0m vi\u1ec7c&#8221; \u1edf \u0111\u00e2y \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 c\u00e1c ng\u00e0y trong tu\u1ea7n t\u1eeb th\u1ee9 Hai \u0111\u1ebfn th\u1ee9 S\u00e1u, lo\u1ea1i tr\u1eeb c\u00e1c ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0111\u1ed9ng Vi\u1ec7t Nam. \u0110i\u1ec1u n\u00e0y mang l\u1ea1i cho doanh nghi\u1ec7p th\u00eam m\u1ed9t ch\u00fat th\u1eddi gian so v\u1edbi c\u00e1ch t\u00ednh ng\u00e0y d\u01b0\u01a1ng l\u1ecbch th\u00f4ng th\u01b0\u1eddng. Tuy nhi\u00ean, 30 ng\u00e0y v\u1eabn l\u00e0 m\u1ed9t th\u1eed th\u00e1ch c\u1ef1c k\u1ef3 l\u1edbn n\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi c\u00e1c s\u1ed1 li\u1ec7u c\u1ea7n s\u1ef1 x\u00e1c nh\u1eadn t\u1eeb ph\u00eda \u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ngay t\u1eeb khi nh\u1eadn c\u00f4ng v\u0103n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1eef th\u1ebf ch\u1ee7 \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_gia_han_thoi_gian_cung_cap_ho_so_Dieu_kien_va_thu_tuc\"><\/span><b>C\u01a1 ch\u1ebf gia h\u1ea1n th\u1eddi gian cung c\u1ea5p h\u1ed3 s\u01a1: \u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt ph\u00e1p c\u0169ng d\u1ef1 ph\u00f2ng cho c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u0111\u00e1p \u1ee9ng th\u1eddi h\u1ea1n 30 ng\u00e0y n\u00eau tr\u00ean do c\u00e1c tr\u1edf ng\u1ea1i kh\u00e1ch quan. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00eam nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u1ea7n gia h\u1ea1n: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c gia h\u1ea1n duy nh\u1ea5t 01 l\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian gia h\u1ea1n: Kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n c\u1ee7a k\u1ef3 h\u1ea1n ban \u0111\u1ea7u (t\u1ee9c ng\u00e0y th\u1ee9 30).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1ed5ng c\u1ed9ng th\u1eddi gian t\u1ed1i \u0111a m\u00e0 m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 \u0111\u1ec3 chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 sau khi nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u l\u00e0 45 ng\u00e0y l\u00e0m vi\u1ec7c. \u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00e8m theo l\u00fd do c\u1ee5 th\u1ec3 t\u1edbi C\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ebft th\u00fac. N\u1ebfu g\u1eedi sau th\u1eddi h\u1ea1n n\u00e0y, v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n s\u1ebd kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_nguoi_nop_thue_doi_voi_ho_so_va_thong_tin_tai_lieu\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 v\u00e0 th\u00f4ng tin t\u00e0i li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f2n quy \u0111\u1ecbnh r\u1ea5t r\u00f5 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi n\u1ed9i dung th\u00f4ng tin.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_chinh_xac_va_chiu_trach_nhiem_truoc_phap_luat\"><\/span><b>T\u00ednh ch\u00ednh x\u00e1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t. Quan tr\u1ecdng h\u01a1n, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin n\u00e0y. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi sai s\u00f3t, d\u00f9 v\u00f4 t\u00ecnh hay h\u1eefu \u00fd trong qu\u00e1 tr\u00ecnh t\u1eadn d\u1ee5ng th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc nh\u01b0 ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m ch\u1ee9ng c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 b\u1eb1ng c\u00e1ch \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia ho\u1eb7c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i. Do \u0111\u00f3, vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u1ed1i ph\u00f3 ch\u1ec9 \u0111\u1ec3 k\u1ecbp th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 m\u1ed9t r\u1ee7i ro c\u1ef1c l\u1edbn cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_viec_cung_cap_ho_so_trong_giai_doan_tham_van\"><\/span><b>Vai tr\u00f2 c\u1ee7a vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1 trong giai \u0111o\u1ea1n tham v\u1ea5n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20, h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 khi c\u00f3 y\u00eau c\u1ea7u trong qu\u00e1 tr\u00ecnh tham v\u1ea5n tr\u01b0\u1edbc khi C\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc thanh tra, ki\u1ec3m tra. Vi\u1ec7c t\u1eadn d\u1ee5ng t\u1ed1t th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ec3 tr\u00ecnh b\u00e0y m\u1ed9t h\u1ed3 s\u01a1 minh b\u1ea1ch, logic s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c tranh ch\u1ea5p v\u1ec1 quan \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1. \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n &#8220;v\u00e0ng&#8221; \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1ec1 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_ly_do_chinh_dang_thuong_gap_de_xin_gia_han_thoi_gian_cung_cap_ho_so\"><\/span><b>C\u00e1c l\u00fd do ch\u00ednh \u0111\u00e1ng th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 xin gia h\u1ea1n th\u1eddi gian cung c\u1ea5p h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3764\" aria-describedby=\"caption-attachment-3764\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3764\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-ly-do-chinh-dang-thuong-gap-de-xin-gia-han-thoi-gian-cung-cap-Ho-so-xac-dinh-gia.jpg\" alt=\"C\u00e1c l\u00fd do ch\u00ednh \u0111\u00e1ng th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 xin gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-ly-do-chinh-dang-thuong-gap-de-xin-gia-han-thoi-gian-cung-cap-Ho-so-xac-dinh-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-ly-do-chinh-dang-thuong-gap-de-xin-gia-han-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-ly-do-chinh-dang-thuong-gap-de-xin-gia-han-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-ly-do-chinh-dang-thuong-gap-de-xin-gia-han-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-ly-do-chinh-dang-thuong-gap-de-xin-gia-han-thoi-gian-cung-cap-Ho-so-xac-dinh-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3764\" class=\"wp-caption-text\">C\u00e1c l\u00fd do ch\u00ednh \u0111\u00e1ng th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 xin gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 lu\u1eadt cho ph\u00e9p gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, nh\u01b0ng C\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t r\u1ea5t k\u1ef9 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a l\u00fd do xin gia h\u1ea1n. M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c coi l\u00e0 &#8220;l\u00fd do ch\u00ednh \u0111\u00e1ng&#8221; 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;\">S\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng: Thi\u00ean tai, h\u1ecfa ho\u1ea1n, ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n x\u00e3 h\u1ed9i di\u1ec7n r\u1ed9ng (nh\u01b0 d\u1ecbch b\u1ec7nh) l\u00e0m gi\u00e1n \u0111o\u1ea1n tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ho\u1eb7c l\u00e0m h\u01b0 h\u1ea1i kho l\u01b0u tr\u1eef t\u00e0i li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee5c tr\u1eb7c trong h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u1eadp \u0111o\u00e0n: \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File), d\u1eef li\u1ec7u th\u01b0\u1eddng n\u1eb1m tr\u00ean m\u00e1y ch\u1ee7 d\u00f9ng chung c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. N\u1ebfu h\u1ec7 th\u1ed1ng n\u00e0y \u0111ang b\u1ea3o tr\u00ec ho\u1eb7c g\u1eb7p s\u1ef1 c\u1ed1 r\u00f2 r\u1ec9 d\u1eef li\u1ec7u c\u1ea7n phong t\u1ecfa, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3i tr\u00ecnh \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u d\u1ecbch thu\u1eadt thu\u1eadt ng\u1eef chuy\u00ean ng\u00e0nh ph\u1ee9c t\u1ea1p: N\u1ebfu h\u1ed3 s\u01a1 g\u1ed1c b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ch\u1ee9a \u0111\u1ef1ng qu\u00e1 nhi\u1ec1u thu\u1eadt ng\u1eef k\u1ef9 thu\u1eadt chuy\u00ean s\u00e2u m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb d\u1ecbch thu\u1eadt kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh s\u1edbm, \u0111\u00e2y c\u0169ng l\u00e0 m\u1ed9t c\u0103n c\u1ee9 \u0111\u1ec3 xin th\u00eam th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 b\u1ea5t ng\u1edd: Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn thu\u1ebf ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp n\u1eafm gi\u1eef ch\u00eca kh\u00f3a d\u1eef li\u1ec7u g\u1eb7p v\u1ea5n \u0111\u1ec1 s\u1ee9c kh\u1ecfe \u0111\u1ed9t xu\u1ea5t ho\u1eb7c c\u00e1c s\u1ef1 c\u1ed1 c\u00e1 nh\u00e2n nghi\u00eam tr\u1ecdng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c b\u1eb1ng ch\u1ee9ng (nh\u01b0 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean th\u1ee9 ba ho\u1eb7c h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n) \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh th\u1ef1c t\u1ebf c\u1ee7a l\u00fd do n\u00e0y khi xin gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_nghiem_trong_khi_vi_pham_thoi_gian_cung_cap_Ho_so_xac_dinh_gia\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi vi ph\u1ea1m th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u1eadm tr\u1ec5 ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t l\u1ed7i h\u00e0nh ch\u00ednh th\u00f4ng th\u01b0\u1eddng m\u00e0 c\u00f2n k\u00e9o theo m\u1ed9t chu\u1ed7i h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh c\u1ef1c k\u1ef3 n\u1eb7ng n\u1ec1 cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguy_co_bi_an_dinh_thue_truc_tiep\"><\/span><b>Nguy c\u01a1 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf tr\u1ef1c ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 k\u1ecbch b\u1ea3n t\u1ed3i t\u1ec7 nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, ho\u1eb7c cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 sau khi \u0111\u00e3 h\u1ebft th\u1eddi gian gia h\u1ea1n, C\u01a1 quan thu\u1ebf c\u00f3 to\u00e0n quy\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1c b\u1ecf ho\u00e0n to\u00e0n h\u1ed3 s\u01a1 v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 m\u00e0 doanh nghi\u1ec7p t\u1ef1 l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a C\u01a1 quan thu\u1ebf \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1 giao d\u1ecbch th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNDN d\u1ef1a tr\u00ean m\u1ee9c gi\u00e1 \u1ea5n \u0111\u1ecbnh, k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cao h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p, v\u00ec C\u01a1 quan thu\u1ebf s\u1ebd ch\u1ecdn c\u00e1c bi\u00ean \u0111\u1ed9 l\u1ee3i nhu\u1eadn c\u00f3 l\u1ee3i cho ng\u00e2n s\u00e1ch. Do \u0111\u00f3, vi\u1ec7c ki\u1ec3m so\u00e1t th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ch\u00ednh l\u00e0 b\u1ea3o v\u1ec7 t\u00fai ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_hanh_chinh_ve_quan_ly_thue\"><\/span><b>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201364\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 cung c\u1ea5p th\u00f4ng tin, h\u1ed3 s\u01a1 thu\u1ebf c\u00f3 m\u1ee9c ph\u1ea1t ti\u1ec1n r\u1ea5t r\u00f5 r\u00e0ng. Vi\u1ec7c qu\u00e1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn s\u1ebd b\u1ecb li\u1ec7t v\u00e0o h\u00e0nh vi kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p ch\u1eadm tr\u1ec5 h\u1ed3 s\u01a1, v\u1edbi m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i h\u00e0nh vi vi ph\u1ea1m c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem_thue\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng ph\u00e2n lo\u1ea1i r\u1ee7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 s\u1ebd khi\u1ebfn doanh nghi\u1ec7p b\u1ecb h\u1ea1 \u0111i\u1ec3m t\u00edn nhi\u1ec7m, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch \u0111en cho c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 trong nh\u1eefng n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_quan_ly_hieu_qua_thoi_gian_cung_cap_Ho_so_xac_dinh_gia\"><\/span><b>Gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 30 ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1edf th\u00e0nh &#8220;\u00e1c m\u1ed9ng&#8221;, c\u00e1c doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb b\u00e0i b\u1ea3n v\u00e0 chuy\u00ean nghi\u1ec7p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ecbnh k\u1ef3: Thay v\u00ec ch\u1edd y\u00eau c\u1ea7u, doanh nghi\u1ec7p n\u00ean l\u1eadp h\u1ed3 s\u01a1 ngay khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Khi c\u00f3 y\u00eau c\u1ea7u, b\u1ea1n ch\u1ec9 vi\u1ec7c r\u00e0 so\u00e1t l\u1ea1i v\u00e0 n\u1ed9p ngay, gi\u00fap r\u00fat ng\u1eafn t\u1ed1i \u0111a th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng h\u00f3a d\u1eef li\u1ec7u li\u00ean k\u1ebft: Thi\u1ebft l\u1eadp danh m\u1ee5c c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch li\u00ean k\u1ebft m\u1ed9t c\u00e1ch khoa h\u1ecdc tr\u00ean ph\u1ea7n m\u1ec1m ERP. Kh\u1ea3 n\u0103ng xu\u1ea5t d\u1eef li\u1ec7u nhanh ch\u00f3ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u00edt nh\u1ea5t 50% th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng li\u00ean k\u1ebft v\u1edbi b\u1ed9 ph\u1eadn thu\u1ebf c\u1ee7a T\u1eadp \u0111o\u00e0n: \u0110\u1ea3m b\u1ea3o r\u1eb1ng c\u00f4ng ty m\u1eb9 hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 h\u1ecd c\u00f3 th\u1ec3 cung c\u1ea5p Master File \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t chuy\u00ean s\u00e2u: Vi\u1ec7c thu\u00ea c\u00e1c \u0111\u01a1n v\u1ecb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/tu-van-chuyen-gia\/\">t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1 <\/a><\/span><\/strong><span style=\"font-weight: 400;\">uy t\u00edn, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi n\u1ed9p gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t v\u1ec1 logic, tr\u00e1nh vi\u1ec7c ph\u1ea3i s\u1eeda \u0111\u1ed5i b\u1ed5 sung l\u00e0m k\u00e9o d\u00e0i th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 qu\u00e1 m\u1ee9c cho ph\u00e9p.<\/span><\/li>\n<\/ul>\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;\">V\u1edbi gi\u1edbi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 c\u01a1 h\u1ed9i gia h\u1ea1n duy nh\u1ea5t 15 ng\u00e0y, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng ch\u00ednh l\u00e0 v\u0169 kh\u00ed m\u1ea1nh nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y nh\u1edb r\u1eb1ng, m\u1ecdi th\u00f4ng tin trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb d\u1ef1a tr\u00ean tinh th\u1ea7n trung th\u1ef1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. \u0110\u1eebng \u0111\u1ec3 s\u1ef1 ch\u1eadm tr\u1ec5 trong th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3!<\/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\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 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\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: 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><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/a><\/span><\/strong><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_thoi_gian_cung_cap_Ho_so_xac_dinh_gia\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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=\"Neu_doanh_nghiep_da_nop_ho_so_nhung_sau_do_phat_hien_sai_sot_va_muon_nop_lai_thi_thoi_gian_tinh_the_nao\"><\/span>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 mu\u1ed1n n\u1ed9p l\u1ea1i th\u00ec th\u1eddi gian t\u00ednh 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\tVi\u1ec7c n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 v\u1eabn ph\u1ea3i n\u1eb1m trong gi\u1edbi h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (30 ng\u00e0y ho\u1eb7c 45 ng\u00e0y n\u1ebfu c\u00f3 gia h\u1ea1n). Sau th\u1eddi gian n\u00e0y, m\u1ecdi thay \u0111\u1ed5i \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u.                    <\/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=\"Ly_do_doanh_nghiep_ban_quyet_toan_nam_co_duoc_coi_la_ly_do_chinh_dang_de_gia_han_thoi_gian_cung_cap_Ho_so_xac_dinh_gia_khong\"><\/span>L\u00fd do doanh nghi\u1ec7p b\u1eadn quy\u1ebft to\u00e1n n\u0103m c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u1ec3 gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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. C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ecbnh k\u1ef3 nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c coi l\u00e0 tr\u00e1ch nhi\u1ec7m hi\u1ec3n nhi\u00ean c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.                    <\/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_ngay_thu_30_roi_vao_ngay_nghi_le_thi_thoi_gian_cung_cap_Ho_so_xac_dinh_gia_duoc_tinh_ra_sao\"><\/span>N\u1ebfu ng\u00e0y th\u1ee9 30 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5 th\u00ec th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh ra sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 l\u1ec5 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y h\u1ebft h\u1ea1n s\u1ebd l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean n\u1ed9p s\u1edbm \u0111\u1ec3 tr\u00e1nh c\u00e1c tr\u1ee5c tr\u1eb7c k\u1ef9 thu\u1eadt v\u00e0o gi\u1edd ch\u00f3t.                    <\/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\": \"N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 mu\u1ed1n n\u1ed9p l\u1ea1i th\u00ec th\u1eddi gian t\u00ednh th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Vi\u1ec7c n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 v\u1eabn ph\u1ea3i n\u1eb1m trong gi\u1edbi h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (30 ng\u00e0y ho\u1eb7c 45 ng\u00e0y n\u1ebfu c\u00f3 gia h\u1ea1n). Sau th\u1eddi gian n\u00e0y, m\u1ecdi thay \u0111\u1ed5i \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00fd do doanh nghi\u1ec7p b\u1eadn quy\u1ebft to\u00e1n n\u0103m c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u1ec3 gia h\u1ea1n th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ecbnh k\u1ef3 nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c coi l\u00e0 tr\u00e1ch nhi\u1ec7m hi\u1ec3n nhi\u00ean c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu ng\u00e0y th\u1ee9 30 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5 th\u00ec th\u1eddi gian cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 l\u1ec5 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y h\u1ebft h\u1ea1n s\u1ebd l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean n\u1ed9p s\u1edbm \u0111\u1ec3 tr\u00e1nh c\u00e1c tr\u1ee5c tr\u1eb7c k\u1ef9 thu\u1eadt v\u00e0o gi\u1edd ch\u00f3t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ch\u1ed1ng chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing) kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c. M\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 g\u00e2y \u00e1p l\u1ef1c l\u1edbn nh\u1ea5t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3762","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\/3762","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=3762"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3762\/revisions"}],"predecessor-version":[{"id":3766,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3762\/revisions\/3766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3763"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}