{"id":3873,"date":"2026-04-22T11:43:03","date_gmt":"2026-04-22T04:43:03","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3873"},"modified":"2026-04-22T11:58:00","modified_gmt":"2026-04-22T04:58:00","slug":"chua-nop-phu-luc-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/","title":{"rendered":"Ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 sao kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u01b0a n\u1ed9p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/phu-luc-giao-dich-lien-ket\/\">ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 sao kh\u00f4ng? Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212716\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 \u1ee9ng d\u1ee5ng AI v\u00e0o ph\u00e2n t\u00edch d\u1eef li\u1ec7u, vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 l\u1ed7i th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u1edbi h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng. B\u00e0i vi\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n \u0111\u1ea7y \u0111\u1ee7 r\u1ee7i ro v\u00e0 \u0111\u01b0a ra gi\u1ea3i ph\u00e1p x\u1eed l\u00fd k\u1ecbp th\u1eddi, chu\u1ea9n quy \u0111\u1ecbnh.\u00a0<\/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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Hieu_dung_ve_Phu_luc_01_02_03_trong_ho_so_giao_dich_lien_ket\" >Hi\u1ec3u \u0111\u00fang v\u1ec1 Ph\u1ee5 l\u1ee5c 01, 02, 03 trong h\u1ed3 s\u01a1 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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Thoi_han_nop_phu_luc_giao_dich_lien_ket\" >Th\u1eddi h\u1ea1n n\u1ed9p ph\u1ee5 l\u1ee5c 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Rui_ro_khi_chua_nop_phu_luc_giao_dich_lien_ket\" >R\u1ee7i ro khi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue_Nghi_dinh_1252020ND-CP\" >X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Bi_loai_tru_chi_phi_lai_vay\" >B\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay<\/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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Nguy_co_bi_An_dinh_thue\" >Nguy c\u01a1 b\u1ecb \u1ea4n \u0111\u1ecbnh 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-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Cac_truong_hop_doanh_nghiep_thuong_bo_quen_trong_phu_luc_giao_dich_lien_ket\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qu\u00ean trong ph\u1ee5 l\u1ee5c 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Quy_trinh_thanh_tra_va_doi_chieu_du_lieu\" >Quy tr\u00ecnh thanh tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u<\/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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Huong_dan_xu_ly_khi_phat_hien_chua_nop_phu_luc_giao_dich_lien_ket\" >H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Buoc_1_Ra_soat_quan_he_lien_ket_va_gia_tri_giao_dich\" >B\u01b0\u1edbc 1: R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch<\/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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Buoc_2_Nop_bo_sung_ho_so_thue_ngay_lap_tuc\" >B\u01b0\u1edbc 2: N\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf ngay l\u1eadp t\u1ee9c<\/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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Buoc_3_Hoan_thien_Ho_so_xac_dinh_gia_TP_Documentation\" >B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (TP Documentation)<\/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\/chua-nop-phu-luc-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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Giai_dap_thac_mac_ve_viec_chua_nop_phu_luc_giao_dich_lien_ket\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Doanh_nghiep_chi_hoat_dong_trong_nuoc_co_can_nop_phu_luc_khong\" >Doanh nghi\u1ec7p ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng trong n\u01b0\u1edbc c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/chua-nop-phu-luc-giao-dich-lien-ket\/#Khong_phat_sinh_giao_dich_nhung_co_quan_he_lien_ket_thi_co_can_nop_khong\" >Kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch nh\u01b0ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n n\u1ed9p kh\u00f4ng?<\/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\/chua-nop-phu-luc-giao-dich-lien-ket\/#Muc_phat_tinh_theo_tung_nam_hay_mot_lan\" >M\u1ee9c ph\u1ea1t t\u00ednh theo t\u1eebng n\u0103m hay m\u1ed9t l\u1ea7n?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ve_Phu_luc_01_02_03_trong_ho_so_giao_dich_lien_ket\"><\/span><b>Hi\u1ec3u \u0111\u00fang v\u1ec1 Ph\u1ee5 l\u1ee5c 01, 02, 03 trong h\u1ed3 s\u01a1 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;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 sao kh\u00f4ng? Tr\u01b0\u1edbc h\u1ebft c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a c\u00e1c lo\u1ea1i ph\u1ee5 l\u1ee5c n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng b\u1eaft ngu\u1ed3n t\u1eeb s\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c lo\u1ea1i t\u00e0i li\u1ec7u ho\u1eb7c do doanh nghi\u1ec7p ch\u01b0a nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c quan h\u1ec7 li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c 01 (Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft): \u0110\u00e2y l\u00e0 t\u1edd khai quan tr\u1ecdng nh\u1ea5t, y\u00eau c\u1ea7u doanh nghi\u1ec7p li\u1ec7t k\u00ea chi ti\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, lo\u1ea1i h\u00ecnh giao d\u1ecbch (mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, vay m\u01b0\u1ee3n&#8230;), gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111ang \u00e1p d\u1ee5ng. Ph\u1ee5 l\u1ee5c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c 02 (Danh m\u1ee5c h\u1ed3 s\u01a1 qu\u1ed1c gia &#8211; Local File): \u0110\u00e2y l\u00e0 b\u1ea3n k\u00ea khai x\u00e1c nh\u1eadn s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 s\u1eb5n s\u00e0ng c\u1ee7a H\u1ed3 s\u01a1 qu\u1ed1c gia. H\u1ed3 s\u01a1 n\u00e0y t\u1eadp trung v\u00e0o c\u00e1c ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c 03 (Danh m\u1ee5c h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u &#8211; Master File): T\u01b0\u01a1ng t\u1ef1 nh\u01b0 Ph\u1ee5 l\u1ee5c 02, \u0111\u00e2y l\u00e0 b\u1ea3n k\u00ea khai x\u00e1c nh\u1eadn v\u1ec1 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t v\u1ec1 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, c\u1ea5u tr\u00fac s\u1edf h\u1eefu, chi\u1ebfn l\u01b0\u1ee3c kinh doanh to\u00e0n c\u1ea7u, v\u00e0 v\u1ecb tr\u00ed c\u1ee7a ph\u00e1p nh\u00e2n Vi\u1ec7t Nam trong chu\u1ed7i gi\u00e1 tr\u1ecb chung.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_phu_luc_giao_dich_lien_ket\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p ph\u1ee5 l\u1ee5c 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;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 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. Vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng l\u00fac v\u1edbi t\u1edd khai n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung (TMS) c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn l\u1ed7i v\u00e0 \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o danh s\u00e1ch theo d\u00f5i vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_chua_nop_phu_luc_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro khi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3878\" aria-describedby=\"caption-attachment-3878\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3878\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-tui-ro-khi-chua-nop-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng t\u1ee7i ro khi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-tui-ro-khi-chua-nop-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-tui-ro-khi-chua-nop-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-tui-ro-khi-chua-nop-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-tui-ro-khi-chua-nop-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-tui-ro-khi-chua-nop-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3878\" class=\"wp-caption-text\">Nh\u1eefng t\u1ee7i ro khi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f2n ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c nh\u1eafc nh\u1edf hay h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p. S\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a h\u1ea1 t\u1ea7ng s\u1ed1 cho ph\u00e9p vi\u1ec7c thanh tra di\u1ec5n ra quy\u1ebft li\u1ec7t h\u01a1n. Vi\u1ec7c thi\u1ebfu s\u00f3t c\u00e1c ph\u1ee5 l\u1ee5c n\u00e0y s\u1ebd k\u00e9o theo chu\u1ed7i h\u1ec7 l\u1ee5y t\u1eeb h\u00e0nh ch\u00ednh \u0111\u1ebfn t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p kh\u00f3 l\u00f2ng ch\u1ed1ng \u0111\u1ee1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_phat_vi_pham_hanh_chinh_ve_thu_tuc_thue_Nghi_dinh_1252020ND-CP\"><\/span><b>X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u00e0nh vi n\u00e0y s\u1ebd b\u1ecb \u00e1p khung x\u1eed ph\u1ea1t theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t c\u01a1 b\u1ea3n: Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc thang ph\u1ea1t: N\u1ebfu n\u1ed9p ch\u1eadm d\u01b0\u1edbi 90 ng\u00e0y, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 nh\u1eb9 h\u01a1n n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9. Tuy nhi\u00ean, n\u1ebfu vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u00e9o d\u00e0i qu\u00e1 90 ng\u00e0y ho\u1eb7c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng, m\u1ee9c ph\u1ea1t s\u1ebd \u00e1p d\u1ee5ng \u1edf khung cao nh\u1ea5t k\u00e8m theo c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh n\u1ebfu kh\u00f4ng ch\u1ea5p h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t n\u00e0y \u00e1p d\u1ee5ng ri\u00eang bi\u1ec7t cho t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft trong 3 n\u0103m li\u00ean ti\u1ebfp nh\u01b0ng \u0111\u1ec1u qu\u00ean k\u00ea khai, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh c\u00f3 th\u1ec3 l\u00ean t\u1edbi g\u1ea7n 50 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a t\u00ednh c\u00e1c kho\u1ea3n l\u00e3i 0.03%\/ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bi_loai_tru_chi_phi_lai_vay\"><\/span><b>B\u1ecb lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro ti\u1ec1m \u1ea9n m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ee7 quan b\u1ecf qua. Theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo (trong v\u00f2ng kh\u00f4ng qu\u00e1 5 n\u0103m) ch\u1ec9 d\u00e0nh cho nh\u1eefng doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 b\u00e1c b\u1ecf quy\u1ec1n l\u1ee3i chuy\u1ec3n chi ph\u00ed n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 l\u00e0 doanh nghi\u1ec7p b\u1ecb lo\u1ea1i v\u0129nh vi\u1ec5n ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c 30% EBITDA, l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1ed9t c\u00e1ch c\u01a1 h\u1ecdc v\u00e0 g\u00e2y t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp. Vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bi\u1ebfn m\u1ed9t kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd th\u00e0nh chi ph\u00ed b\u1ecb lo\u1ea1i, \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn d\u00f2ng ti\u1ec1n kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 x\u1ea3y ra, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><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><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n, uy t\u00edn v\u00e0 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 t\u1ed1i \u0111a tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguy_co_bi_An_dinh_thue\"><\/span><b>Nguy c\u01a1 b\u1ecb \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ee7i ro n\u1eb7ng n\u1ec1 nh\u1ea5t khi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh l\u00e0 vi\u1ec7c doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n t\u1ef1 k\u00ea khai v\u00e0 b\u1ecb c\u01a1 quan thu\u1ebf \u1ea4n \u0111\u1ecbnh thu\u1ebf. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng nh\u1ea5t v\u1ec1 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi nhi\u1ec1u \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 (CSDL th\u01b0\u01a1ng m\u1ea1i, d\u1eef li\u1ec7u ng\u00e0nh) \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 l\u1ee5y c\u00f3 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf: M\u1ee9c l\u1ee3i nhu\u1eadn \u1ea5n \u0111\u1ecbnh th\u01b0\u1eddng d\u1ef1a tr\u00ean c\u00e1c doanh nghi\u1ec7p so s\u00e1nh c\u00f3 ch\u1ec9 s\u1ed1 kinh doanh t\u1ed1t nh\u1ea5t ng\u00e0nh, cao h\u01a1n nhi\u1ec1u so v\u1edbi con s\u1ed1 th\u1ef1c t\u1ebf doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t vi ph\u1ea1m: Ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf thi\u1ebfu do h\u00e0nh vi k\u00ea khai sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p: T\u00ednh 0.03%\/ng\u00e0y tr\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf truy thu. Kho\u1ea3n ti\u1ec1n n\u00e0y t\u00edch l\u0169y theo th\u1eddi gian t\u1eeb th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n \u0111\u1ebfn l\u00fac thanh tra (th\u01b0\u1eddng l\u00e0 3 &#8211; 5 n\u0103m) t\u1ea1o n\u00ean con s\u1ed1 kh\u1ed5ng l\u1ed3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_doanh_nghiep_thuong_bo_quen_trong_phu_luc_giao_dich_lien_ket\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qu\u00ean trong ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3877\" aria-describedby=\"caption-attachment-3877\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3877\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-doanh-nghiep-thuong-bo-quen-dan-den-chua-nop-phu-luc-giao-dich-lien-ket.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qu\u00ean d\u1eabn \u0111\u1ebfn ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-doanh-nghiep-thuong-bo-quen-dan-den-chua-nop-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-doanh-nghiep-thuong-bo-quen-dan-den-chua-nop-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-doanh-nghiep-thuong-bo-quen-dan-den-chua-nop-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-doanh-nghiep-thuong-bo-quen-dan-den-chua-nop-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-doanh-nghiep-thuong-bo-quen-dan-den-chua-nop-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3877\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u01b0\u1eddng b\u1ecf qu\u00ean d\u1eabn \u0111\u1ebfn ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n, vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft th\u01b0\u1eddng r\u01a1i v\u00e0o c\u00e1c k\u1ecbch b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay m\u01b0\u1ee3n t\u1eeb c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh (Gi\u00e1m \u0111\u1ed1c\/Ch\u1ee7 s\u1edf h\u1eefu): \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam. Theo \u0111i\u1ec3m l, kho\u1ea3n 2, \u0111i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, n\u1ebfu c\u00e1 nh\u00e2n cho doanh nghi\u1ec7p vay \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0 doanh nghi\u1ec7p l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft. Nhi\u1ec1u k\u1ebf to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai v\u00ec cho r\u1eb1ng &#8220;vay kh\u00f4ng l\u00e3i th\u00ec kh\u00f4ng c\u00f3 giao d\u1ecbch&#8221;, nh\u01b0ng th\u1ef1c ch\u1ea5t vi\u1ec7c kh\u00f4ng l\u00e3i su\u1ea5t ch\u00ednh l\u00e0 m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch gi\u1eefa c\u00e1c c\u00f4ng ty anh &#8211; em trong c\u00f9ng m\u1ed9t h\u1ec7 sinh th\u00e1i: D\u00f9 c\u00f9ng \u1edf Vi\u1ec7t Nam, c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t TNDN 20% nh\u01b0ng n\u1ebfu c\u00f3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thu\u00ea v\u0103n ph\u00f2ng&#8230; th\u00ec v\u1eabn ph\u1ea3i k\u00ea khai. Sai l\u1ea7m khi cho r\u1eb1ng \u201ckh\u00f4ng c\u00f3 r\u1ee7i ro th\u1ea5t tho\u00e1t thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n k\u00ea khai\u201d d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh oan u\u1ed5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (Khu ch\u1ebf xu\u1ea5t, ph\u1ea7n m\u1ec1m): C\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u1ec3 ki\u1ec3m so\u00e1t vi\u1ec7c chuy\u1ec3n l\u1ee3i nhu\u1eadn t\u1eeb n\u01a1i thu\u1ebf su\u1ea5t cao v\u1ec1 n\u01a1i thu\u1ebf su\u1ea5t th\u1ea5p. Vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft \u1edf \u0111\u00e2y s\u1ebd k\u00edch ho\u1ea1t l\u1ec7nh ki\u1ec3m tra to\u00e0n di\u1ec7n c\u1ee7a thanh tra gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thanh_tra_va_doi_chieu_du_lieu\"><\/span><b>Quy tr\u00ecnh thanh tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3876\" aria-describedby=\"caption-attachment-3876\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3876\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thanh-tra-va-doi-chieu-du-lieu-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh thanh tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thanh-tra-va-doi-chieu-du-lieu-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thanh-tra-va-doi-chieu-du-lieu-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thanh-tra-va-doi-chieu-du-lieu-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thanh-tra-va-doi-chieu-du-lieu-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-thanh-tra-va-doi-chieu-du-lieu-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3876\" class=\"wp-caption-text\">Quy tr\u00ecnh thanh tra v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m so\u00e1t 3 l\u1edbp \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 nghi v\u1ea5n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 1 &#8211; \u0110\u1ed1i chi\u1ebfu T\u1edd khai: H\u1ec7 th\u1ed1ng AI qu\u00e9t to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 341 (Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh), t\u00e0i kho\u1ea3n 131, 331 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. N\u1ebfu ph\u00e1t hi\u1ec7n s\u1ed1 d\u01b0 vay l\u1edbn t\u1eeb c\u00e1c b\u00ean c\u00f3 t\u00ean tr\u00f9ng kh\u1edbp v\u1edbi th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb nh\u01b0ng l\u1ea1i ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi th\u00f4ng b\u00e1o c\u1ea3nh b\u00e1o t\u1ef1 \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 2 &#8211; Ph\u00e2n t\u00edch bi\u00ean l\u1ee3i nhu\u1eadn: C\u01a1 quan thu\u1ebf so s\u00e1nh bi\u00ean l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 l\u1ee3i nhu\u1eadn thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p v\u1edbi trung b\u00ecnh ng\u00e0nh. N\u1ebfu th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng an to\u00e0n trong khi doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u1ed3 s\u01a1 s\u1ebd b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra t\u1ea1i b\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 3 &#8211; Thanh tra t\u1ea1i tr\u1ee5 s\u1edf: \u0110\u00e2y l\u00e0 b\u01b0\u1edbc cu\u1ed1i c\u00f9ng. N\u1ebfu doanh nghi\u1ec7p v\u1eabn kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c l\u00fd do ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (Local File\/Master File), \u0111o\u00e0n thanh tra s\u1ebd ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n r\u1ee7i ro cao, vi\u1ec7c thu\u00ea \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i th\u1ef1c hi\u1ec7n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/thue-lap-ho-so-giao-dich-lien-ket\/\"> thu\u00ea l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p, gi\u00fap doanh nghi\u1ec7p c\u00f3 s\u1eb5n b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 giao d\u1ecbch tr\u01b0\u1edbc khi \u0111o\u00e0n thanh tra v\u00e0o l\u00e0m vi\u1ec7c<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_khi_phat_hien_chua_nop_phu_luc_giao_dich_lien_ket\"><\/span><b>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3875\" aria-describedby=\"caption-attachment-3875\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3875\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-khi-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-khi-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-khi-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-khi-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-khi-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-xu-ly-khi-phat-hien-chua-nop-phu-luc-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3875\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n m\u00ecnh \u0111ang trong t\u00ecnh tr\u1ea1ng ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, h\u00e3y th\u1ef1c hi\u1ec7n l\u1ed9 tr\u00ecnh ngay sau \u0111\u00e2y \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a thi\u1ec7t h\u1ea1i:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ra_soat_quan_he_lien_ket_va_gia_tri_giao_dich\"><\/span><b>B\u01b0\u1edbc 1: R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng, c\u00e1c b\u00ean li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132. T\u00ednh to\u00e1n t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch mua, b\u00e1n, vay trong n\u0103m. L\u01b0u \u00fd: Ngay c\u1ea3 khi giao d\u1ecbch kh\u00f4ng thu ti\u1ec1n (nh\u01b0 m\u01b0\u1ee3n t\u00e0i s\u1ea3n, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt mi\u1ec5n ph\u00ed) c\u0169ng ph\u1ea3i li\u1ec7t k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Nop_bo_sung_ho_so_thue_ngay_lap_tuc\"><\/span><b>B\u01b0\u1edbc 2: N\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf ngay l\u1eadp t\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, h\u00e3y n\u1ed9p b\u1ed5 sung Ph\u1ee5 l\u1ee5c 01, 02, 03. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c h\u00e0nh vi ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc khi b\u1ecb thanh tra l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t t\u1ed1i thi\u1ec3u ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea1t n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c sai s\u00f3t do nh\u1ea7m l\u1eabn k\u1ef9 thu\u1eadt v\u00e0 kh\u00f4ng l\u00e0m thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thien_Ho_so_xac_dinh_gia_TP_Documentation\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 (TP Documentation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng ch\u1ec9 n\u1ed9p ph\u1ee5 l\u1ee5c r\u1ed3i \u0111\u1ec3 \u0111\u00f3. Ph\u1ee5 l\u1ee5c ch\u1ec9 l\u00e0 b\u1ec1 n\u1ed5i c\u1ee7a t\u1ea3ng b\u0103ng. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u \u0111\u1ec3 ch\u1ee9ng minh m\u1ee9c gi\u00e1 giao d\u1ecbch l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Khi c\u00f3 h\u1ed3 s\u01a1 b\u00e0i b\u1ea3n, d\u00f9 tr\u01b0\u1edbc \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 l\u1ed7i ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft, kh\u1ea3 n\u0103ng \u0111\u00e0m ph\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf s\u1ebd cao h\u01a1n r\u1ea5t nhi\u1ec1u.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-xac-dinh-gia-giao-dich-lien-ket\/\"><span style=\"font-weight: 400;\"><strong>D\u1ecbch v\u1ee5 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/strong><\/span><\/a><\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t thi\u1ebfu s\u00f3t nh\u1ecf, m\u00e0 \u00e0 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao trong m\u1eaft c\u01a1 quan thu\u1ebf. D\u01b0\u1edbi khung ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ed1i m\u1eb7t v\u1edbi x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed h\u1ee3p l\u1ec7, truy thu thu\u1ebf v\u00e0 th\u1eadm ch\u00ed b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u1edbi chi ph\u00ed t\u00e0i ch\u00ednh r\u1ea5t l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00ec x\u1eed l\u00fd b\u1ecb \u0111\u1ed9ng khi c\u00f3 thanh tra, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft, ho\u00e0n thi\u1ec7n ph\u1ee5 l\u1ee5c v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 ngay t\u1eeb \u0111\u1ea7u. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7, m\u00e0 c\u00f2n l\u00e0 c\u00e1ch b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro d\u00e0i h\u1ea1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Netwok<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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;\">N\u1ed9i dung \u0111\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t b\u1edfi:<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean &amp; CEO Man, 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_viec_chua_nop_phu_luc_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_hoat_dong_trong_nuoc_co_can_nop_phu_luc_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng trong n\u01b0\u1edbc c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, m\u1ecdi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i k\u00ea khai, kh\u00f4ng ph\u00e2n bi\u1ec7t v\u1ed1n trong n\u01b0\u1edbc hay n\u01b0\u1edbc ngo\u00e0i. C\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00f4ng ty anh - em v\u1eabn thu\u1ed9c di\u1ec7n ph\u1ea3i b\u00e1o c\u00e1o.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_phat_sinh_giao_dich_nhung_co_quan_he_lien_ket_thi_co_can_nop_khong\"><\/span>Kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch nh\u01b0ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec c\u00f3 c\u1ea7n n\u1ed9p 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 b\u1eaft bu\u1ed9c n\u1ed9p n\u1ebfu kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 v\u00ec nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ng\u1ea7m nh\u01b0 vay v\u1ed1n, h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9, v\u1eabn b\u1ecb xem l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_phat_tinh_theo_tung_nam_hay_mot_lan\"><\/span>M\u1ee9c ph\u1ea1t t\u00ednh theo t\u1eebng n\u0103m hay m\u1ed9t l\u1ea7n? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng ri\u00eang cho t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft trong nhi\u1ec1u n\u0103m, m\u1ed7i n\u0103m s\u1ebd b\u1ecb x\u1eed ph\u1ea1t ri\u00eang bi\u1ec7t.                    <\/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\": \"Doanh nghi\u1ec7p ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng trong n\u01b0\u1edbc c\u00f3 c\u1ea7n n\u1ed9p ph\u1ee5 l\u1ee5c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Trong b\u1ed1i c\u1ea3nh n\u0103m 2026, khi c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132 v\u00e0 \u1ee9ng d\u1ee5ng AI v\u00e0o ph\u00e2n t\u00edch d\u1eef li\u1ec7u, vi\u1ec7c b\u1ecf s\u00f3t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3873","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\/3873","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=3873"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3873\/revisions"}],"predecessor-version":[{"id":3880,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3873\/revisions\/3880"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3874"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}