{"id":4253,"date":"2026-06-04T09:42:11","date_gmt":"2026-06-04T02:42:11","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4253"},"modified":"2026-06-04T10:56:02","modified_gmt":"2026-06-04T03:56:02","slug":"huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ea1ng th\u00e1i t\u00e2m l\u00fd chung c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean khi v\u1eeba nh\u1ea5n n\u00fat n\u1ed9p t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) xong th\u00ec s\u1ef1c nh\u1edb ra Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c nh\u01b0ng ch\u01b0a l\u1eadp v\u00e0 n\u1ed9p k\u00e8m theo Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft. S\u1ef1 lo l\u1eafng v\u1ec1 nh\u1eefng kho\u1ea3n ph\u1ea1t kh\u1ed5ng l\u1ed3 hay nguy c\u01a1 b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i n\u0103m 2026 ho\u00e0n to\u00e0n m\u1edf ra c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c, s\u1eeda \u0111\u1ed5i c\u00e1c sai s\u00f3t n\u00e0y. Ch\u1ec9 c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf, m\u1ecdi th\u1ee9 v\u1eabn ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tri\u1ec3n khai tr\u00e1nh nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc kh\u00f4ng n\u00ean c\u00f3.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Vay_tien_Giam_doc_lai_suat_0_co_phai_la_giao_dich_lien_ket_khong\" >Vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Dieu_kien_xac_dinh_quan_he_lien_ket\" >\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguong_giao_dich_vay_tien_xac_dinh_giao_dich_lien_ket\" >Ng\u01b0\u1ee1ng giao d\u1ecbch vay ti\u1ec1n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Quen_nop_Phu_luc_Giao_dich_lien_ket_co_duoc_khai_bo_sung_khong\" >Qu\u00ean n\u1ed9p Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Nguyen_tac_nop_bo_sung_ho_so_thue\" >Nguy\u00ean t\u1eafc n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Thoi_han_nop_bo_sung_an_toan_cho_doanh_nghiep\" >Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung an to\u00e0n cho doanh nghi\u1ec7p<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc_chuan_Nghi_dinh_132\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c chu\u1ea9n 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-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_1_Chon_To_khai_bo_sung_Quyet_toan_thue_TNDN\" >B\u01b0\u1edbc 1: Ch\u1ecdn T\u1edd khai b\u1ed5 sung Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_2_Tich_chon_Phu_luc_01_va_ke_khai_thong_tin_khoan_vay_Giam_doc\" >B\u01b0\u1edbc 2: T\u00edch ch\u1ecdn Ph\u1ee5 l\u1ee5c 01 v\u00e0 k\u00ea khai th\u00f4ng tin kho\u1ea3n vay Gi\u00e1m \u0111\u1ed1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Buoc_3_Hoan_thanh_Ban_giai_trinh_to_khai_bo_sung_Mau_01KHBS\" >B\u01b0\u1edbc 3: Ho\u00e0n th\u00e0nh B\u1ea3n gi\u1ea3i tr\u00ecnh t\u1edd khai b\u1ed5 sung (M\u1eabu 01\/KHBS)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Checklist_03_viec_can_lam_ngay_de_bao_ve_doanh_nghiep_an_toan\" >Checklist 03 vi\u1ec7c c\u1ea7n l\u00e0m ngay \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p an to\u00e0n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ra_soat_lai_toan_bo_cac_giao_dich_lien_ket_tiem_an_khac\" >R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ti\u1ec1m \u1ea9n kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ket_xuat_dinh_dang_XML_va_nop_ngay_lap_tuc\" >K\u1ebft xu\u1ea5t \u0111\u1ecbnh d\u1ea1ng XML v\u00e0 n\u1ed9p 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Luu_tru_he_thong_phuc_vu_giai_trinh\" >L\u01b0u tr\u1eef h\u1ec7 th\u1ed1ng ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Can_cu_phap_ly_ap_dung_trong_huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng trong h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Ket_luan\" >\u603b\u7ed3<\/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\/huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_tien_Giam_doc_lai_suat_0_co_phai_la_giao_dich_lien_ket_khong\"><\/span><b>Vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4255\" aria-describedby=\"caption-attachment-4255\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4255\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"Vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Vay-tien-Giam-doc-lai-suat-0-co-phai-la-giao-dich-lien-ket-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4255\" class=\"wp-caption-text\">Vay ti\u1ec1n Gi\u00e1m \u0111\u1ed1c l\u00e3i su\u1ea5t 0% c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y, tr\u01b0\u1edbc h\u1ebft c\u00f9ng MAN &#8211; Master Accountant Network l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a kho\u1ea3n vay n\u00e0y d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_xac_dinh_quan_he_lien_ket\"><\/span><b>\u786e\u5b9a\u5173\u7cfb\u7684\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a <\/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\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi n\u1eafm gi\u1eef quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, \u0111i\u1ec1u h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp m\u1ecdi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c. Ch\u00ednh v\u00ec s\u1ee9c \u1ea3nh h\u01b0\u1edfng mang t\u00ednh quy\u1ebft \u0111\u1ecbnh n\u00e0y, m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c v\u00e0 C\u00f4ng ty lu\u00f4n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ecbnh danh l\u00e0 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft (b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_giao_dich_vay_tien_xac_dinh_giao_dich_lien_ket\"><\/span><b>Ng\u01b0\u1ee1ng giao d\u1ecbch vay ti\u1ec1n x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n m\u1eafc sai l\u1ea7m khi cho r\u1eb1ng: Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng t\u00ednh l\u00e3i (l\u00e3i su\u1ea5t 0%) th\u00ec l\u00e0m g\u00ec ph\u00e1t sinh chi ph\u00ed l\u00e3i vay m\u00e0 ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00f3 ph\u00e1t sinh chi ph\u00ed hay kh\u00f4ng, m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 c\u1ee7a giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 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\"><b>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch \u0111i vay, cho vay m\u01b0\u1ee3n ti\u1ec1n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n vay, m\u01b0\u1ee3n n\u00e0y trong k\u1ef3 t\u00ednh thu\u1ebf v\u01b0\u1ee3t qu\u00e1 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebft lu\u1eadn ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> D\u00f9 m\u1ee9c l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 0% (kh\u00f4ng l\u00e0m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay hay doanh thu t\u00e0i ch\u00ednh trong k\u1ef3) v\u00e0 th\u1ef1c ch\u1ea5t \u0111\u00e2y l\u00e0 h\u00e0nh \u0111\u1ed9ng h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c cho doanh nghi\u1ec7p, giao d\u1ecbch n\u00e0y v\u1eabn c\u1ea5u th\u00e0nh m\u1ed9t giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c n\u1eafm v\u1eefng ph\u01b0\u01a1ng ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-vay-tien-giam-doc\/\"> k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quen_nop_Phu_luc_Giao_dich_lien_ket_co_duoc_khai_bo_sung_khong\"><\/span><b>Qu\u00ean n\u1ed9p Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4256\" aria-describedby=\"caption-attachment-4256\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4256\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"Qu\u00ean n\u1ed9p Ph\u1ee5 l\u1ee5c c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Quen-nop-Phu-luc-co-duoc-khai-bo-sung-khong-va-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4256\" class=\"wp-caption-text\">Qu\u00ean n\u1ed9p Ph\u1ee5 l\u1ee5c c\u00f3 \u0111\u01b0\u1ee3c khai b\u1ed5 sung kh\u00f4ng v\u00e0 h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n ra vi\u1ec7c b\u1ecf s\u00f3t Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft, ph\u1ea3n x\u1ea1 \u0111\u1ea7u ti\u00ean c\u1ee7a nhi\u1ec1u k\u1ebf to\u00e1n l\u00e0 t\u00ecm c\u00e1ch n\u1ed9p b\u00f9 m\u1ed9t t\u1edd khai ph\u1ee5 l\u1ee5c ri\u00eang l\u1ebb. V\u1eady quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_nop_bo_sung_ho_so_thue\"><\/span><b>Nguy\u00ean t\u1eafc n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0: Kh\u00f4ng th\u1ec3 n\u1ed9p r\u1eddi Ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt v\u00e0 ph\u00e1p l\u00fd, c\u00e1c ph\u1ee5 l\u1ee5c th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t t\u1edd khai thu\u1ebf \u0111\u1ed9c l\u1eadp. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-giao-dich-lien-ket\/\">\u5173\u8054\u4ea4\u6613\u9644\u5f55<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh, \u0111\u00ednh k\u00e8m kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu s\u1ed1 03\/TNDN). Do \u0111\u00f3, \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ph\u1ee5 l\u1ee5c n\u00e0y, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-bo-sung-phu-luc-giao-dich-lien-ket\/\">k\u00ea khai b\u1ed5 sung<\/a><\/span><\/strong> to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bo_sung_an_toan_cho_doanh_nghiep\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p b\u1ed5 sung an to\u00e0n cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo tinh th\u1ea7n c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, quy\u1ec1n t\u1ef1 quy\u1ebft v\u00e0 s\u1eeda sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf lu\u00f4n \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 t\u1ed1i \u0111a:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n v\u00e0 ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung ngay l\u1eadp t\u1ee9c khi ph\u00e1t hi\u1ec7n ra sai s\u00f3t ho\u1eb7c thi\u1ebfu s\u00f3t trong h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c khai b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh v\u00e0 g\u1eedi \u0111i th\u00e0nh c\u00f4ng tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi C\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a doanh nghi\u1ec7p. Sau th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh thanh tra \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u1ef1 \u00fd b\u1ed5 sung \u0111\u1ec3 tr\u00e1nh ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb thanh tra s\u1ebd kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc_chuan_Nghi_dinh_132\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c chu\u1ea9n Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4267\" aria-describedby=\"caption-attachment-4267\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4267\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4267\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 l\u1ed7i b\u1ecf s\u00f3t n\u00e0y, b\u1ea1n h\u00e3y m\u1edf ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) phi\u00ean b\u1ea3n c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t n\u0103m 2026 ho\u1eb7c \u0111\u0103ng nh\u1eadp tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ec7 th\u1ed1ng Thu\u1ebf \u0110i\u1ec7n T\u1eed v\u00e0 v\u00e0 th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c theo l\u1ed9 tr\u00ecnh 3 b\u01b0\u1edbc sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Chon_To_khai_bo_sung_Quyet_toan_thue_TNDN\"><\/span><b>B\u01b0\u1edbc 1: Ch\u1ecdn T\u1edd khai b\u1ed5 sung Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 c\u00e1c vi\u1ec7c c\u1ea7n l\u00e0m trong b\u01b0\u1edbc n\u00e0y l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean giao di\u1ec7n c\u1ee7a ph\u1ea7n m\u1ec1m HTKK ho\u1eb7c c\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0110i\u1ec7n T\u1eed, b\u1ea1n di chuy\u1ec3n \u0111\u1ebfn th\u01b0 m\u1ee5c Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn t\u1edd khai 03\/TNDN (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;\">Ch\u1ecdn \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh kho\u1ea3n vay (v\u00ed d\u1ee5: k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024 ho\u1eb7c n\u0103m 2025 t\u00f9y thu\u1ed9c v\u00e0o giai \u0111o\u1ea1n ph\u00e1t hi\u1ec7n thi\u1ebfu s\u00f3t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb b\u1ea3ng l\u1ef1a ch\u1ecdn tr\u1ea1ng th\u00e1i t\u1edd khai. L\u00fac n\u00e0y, thay v\u00ec ch\u1ecdn &#8220;T\u1edd khai l\u1ea7n \u0111\u1ea7u&#8221;, b\u1ea1n t\u00edch ch\u1ecdn m\u1ee5c &#8220;Khai b\u1ed5 sung&#8221; v\u00e0 ch\u1ecdn \u0111\u00fang s\u1ed1 l\u1ea7n b\u1ed5 sung t\u01b0\u01a1ng \u1ee9ng (v\u00ed d\u1ee5: b\u1ed5 sung l\u1ea7n 1).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Tich_chon_Phu_luc_01_va_ke_khai_thong_tin_khoan_vay_Giam_doc\"><\/span><b>B\u01b0\u1edbc 2: T\u00edch ch\u1ecdn Ph\u1ee5 l\u1ee5c 01 v\u00e0 k\u00ea khai th\u00f4ng tin kho\u1ea3n vay Gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng trong to\u00e0n b\u1ed9 quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">Trong danh s\u00e1ch c\u00e1c ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m hi\u1ec3n th\u1ecb b\u00ean d\u01b0\u1edbi t\u1edd khai ch\u00ednh, b\u1ea1n t\u00ecm v\u00e0 t\u00edch ch\u1ecdn 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) ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi giao di\u1ec7n Ph\u1ee5 l\u1ee5c 01 m\u1edf ra, b\u1ea1n t\u00ecm \u0111\u1ebfn m\u1ee5c k\u00ea khai th\u00f4ng tin c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u1ec3 khai b\u00e1o th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a Gi\u00e1m \u0111\u1ed1c (h\u1ecd t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 CCCD).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c di chuy\u1ec3n xu\u1ed1ng ph\u1ea7n ch\u1ec9 ti\u00eau giao d\u1ecbch kinh doanh gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. T\u1ea1i \u0111\u00e2y, b\u1ea1n ti\u1ebfn h\u00e0nh \u0111i\u1ec1n ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb kho\u1ea3n vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb Gi\u00e1m \u0111\u1ed1c v\u00e0o d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi giao d\u1ecbch vay m\u01b0\u1ee3n ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a <\/b><span style=\"font-weight: 400;\">V\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n vay \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t l\u00e0 0%, n\u00ean t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3, b\u1ea1n s\u1ebd ghi nh\u1eadn gi\u00e1 tr\u1ecb b\u1eb1ng 0. Kho\u1ea3n vay n\u00e0y kh\u00f4ng l\u00e0m ph\u00e1t sinh chi ph\u00ed t\u00e0i ch\u00ednh h\u1ee3p l\u00fd hay b\u1ea5t k\u1ef3 chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf n\u00e0o theo tr\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Hoan_thanh_Ban_giai_trinh_to_khai_bo_sung_Mau_01KHBS\"><\/span><b>B\u01b0\u1edbc 3: Ho\u00e0n th\u00e0nh B\u1ea3n gi\u1ea3i tr\u00ecnh t\u1edd khai b\u1ed5 sung (M\u1eabu 01\/KHBS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3 c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t vi\u1ec7c \u0111i\u1ec1n d\u1eef li\u1ec7u tr\u00ean Ph\u1ee5 l\u1ee5c 01 v\u00e0 ki\u1ec3m tra l\u1ea1i t\u1edd khai ch\u00ednh 03\/TNDN, h\u00e3y nh\u1ea5n n\u00fat <\/span><b>Ghi<\/b><span style=\"font-weight: 400;\"> d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 s\u1ed1 li\u1ec7u v\u00e0 t\u1ea1o ra t\u1edd khai gi\u1ea3i tr\u00ecnh b\u1ed5 sung theo <\/span><b>M\u1eabu s\u1ed1 01\/KHBS<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i ph\u1ea7n n\u1ed9i dung l\u00fd do gi\u1ea3i tr\u00ecnh sai s\u00f3t c\u1ee7a M\u1eabu 01\/KHBS, b\u1ea1n c\u1ea7n ghi m\u1ed9t c\u00e1ch trung th\u1ef1c, ng\u1eafn g\u1ecdn v\u00e0 m\u1ea1ch l\u1ea1c \u0111\u1ec3 c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd thu\u1ebf d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft b\u1ea3n ch\u1ea5t s\u1ef1 vi\u1ec7c:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Do s\u01a1 su\u1ea5t trong kh\u00e2u r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cu\u1ed1i n\u0103m, doanh nghi\u1ec7p ch\u01b0a k\u00ea khai ph\u1ee5 l\u1ee5c giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u1ea7n \u0111\u1ea7u. Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung \u0111\u1ec3 ho\u00e0n thi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ef1 nguy\u1ec7n s\u1eeda sai lu\u00f4n mang l\u1ea1i nh\u1eefng \u01b0u th\u1ebf r\u1ea5t l\u1edbn v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ph\u00e1p l\u00fd gi\u1eefa ch\u1ee7 \u0111\u1ed9ng <\/span><span style=\"color: #000000;\">k\u00ea khai b\u1ed5 sung<\/span><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u1ec3 b\u1ecb C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh hu\u1ed1ng ph\u00e1t hi\u1ec7n thi\u1ebfu s\u00f3t<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n khai b\u1ed5 sung (tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u00fang theo tinh th\u1ea7n c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15. V\u00ec kho\u1ea3n vay 0% c\u1ee7a Gi\u00e1m \u0111\u1ed1c kh\u00f4ng l\u00e0m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay, do \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i hay l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u00e1t sinh ti\u1ec1n l\u00e3i ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0nh vi b\u1ed5 sung th\u00f4ng tin n\u00e0y.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec3 C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc khi t\u1ef1 nguy\u1ec7n b\u1ed5 sung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ecb l\u1eadp bi\u00ean b\u1ea3n v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi K\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf ho\u1eb7c Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n h\u00e0nh ch\u00ednh, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh tr\u00ean cho th\u1ea5y, h\u00e0nh \u0111\u1ed9ng \u00e1p d\u1ee5ng ngay h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 t\u1ef1 nguy\u1ec7n khai b\u1ed5 sung ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_03_viec_can_lam_ngay_de_bao_ve_doanh_nghiep_an_toan\"><\/span><b>Checklist 03 vi\u1ec7c c\u1ea7n l\u00e0m ngay \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p an to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ho\u00e0n t\u1ea5t n\u1ed9p t\u1edd khai tr\u00ean h\u1ec7 th\u1ed1ng, m\u00e0 c\u1ea7n th\u1ef1c hi\u1ec7n tr\u1ecdn v\u1eb9n quy tr\u00ecnh h\u1eadu k\u1ef3 d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_toan_bo_cac_giao_dich_lien_ket_tiem_an_khac\"><\/span><b>R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ti\u1ec1m \u1ea9n kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e2n ti\u1ec7n \u0111ang th\u1ef1c hi\u1ec7n quy tr\u00ecnh khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN, h\u00e3y d\u00e0nh th\u1eddi gian r\u00e0 so\u00e1t l\u1ea1i m\u1ed9t l\u01b0\u1ee3t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i kho\u1ea3n vay ti\u1ec1n m\u1eb7t t\u1eeb Gi\u00e1m \u0111\u1ed1c, c\u00f4ng ty c\u00f3 ph\u00e1t sinh vi\u1ec7c m\u01b0\u1ee3n c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c (nh\u01b0 v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, kho b\u00e3i) hay c\u00f3 b\u1ea5t k\u1ef3 giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u00e0o v\u1edbi v\u1ee3\/ch\u1ed3ng, b\u1ed1\/m\u1eb9, con c\u00e1i c\u1ee7a Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n kh\u00e1c hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3, h\u00e3y t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai to\u00e0n b\u1ed9 trong l\u1ea7n b\u1ed5 sung n\u00e0y \u0111\u1ec3 tr\u00e1nh vi\u1ec7c ph\u1ea3i s\u1eeda \u0111\u1ed5i h\u1ed3 s\u01a1 nhi\u1ec1u l\u1ea7n g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_xuat_dinh_dang_XML_va_nop_ngay_lap_tuc\"><\/span><b>K\u1ebft xu\u1ea5t \u0111\u1ecbnh d\u1ea1ng XML v\u00e0 n\u1ed9p 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;\">Khi c\u00e1c s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a v\u00e0 ki\u1ec3m tra ch\u00e9o k\u1ef9 c\u00e0ng, h\u00e3y ti\u1ebfn h\u00e0nh k\u1ebft xu\u1ea5t t\u1edd khai b\u1ed5 sung c\u00f9ng c\u00e1c ph\u1ee5 l\u1ee5c d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng file XML t\u1eeb ph\u1ea7n m\u1ec1m HTKK. \u0110\u0103ng nh\u1eadp ngay v\u00e0o h\u1ec7 th\u1ed1ng Thu\u1ebf \u0110i\u1ec7n T\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1 v\u00e0 n\u1ed9p file d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf. N\u1ed9p b\u1ed5 sung c\u00e0ng s\u1edbm c\u00e0ng kh\u1eb3ng \u0111\u1ecbnh r\u00f5 r\u00e0ng tinh th\u1ea7n t\u1ef1 nguy\u1ec7n, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_he_thong_phuc_vu_giai_trinh\"><\/span><b>L\u01b0u tr\u1eef h\u1ec7 th\u1ed1ng ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y in b\u1ea3n c\u1ee9ng c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 khai b\u1ed5 sung, bao g\u1ed3m: T\u1edd khai ch\u00ednh 03\/TNDN \u0111i\u1ec1u ch\u1ec9nh, Ph\u1ee5 l\u1ee5c 01, T\u1edd khai gi\u1ea3i tr\u00ecnh b\u1ed5 sung M\u1eabu 01\/KHBS v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/span><b>Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c g\u1eedi v\u1ec1 t\u1eeb C\u01a1 quan thu\u1ebf. H\u00e3y k\u1eb9p to\u00e0n b\u1ed9 c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y th\u00e0nh m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 l\u01b0u tr\u1eef ri\u00eang, \u0111\u1eb7t chung v\u1edbi b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3 \u0111\u1ec3 l\u00e0m b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c gi\u1ea3i tr\u00ecnh v\u1edbi \u0111o\u00e0n thanh tra thu\u1ebf sau n\u00e0y<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ap_dung_trong_huong_dan_ke_khai_giao_dich_lien_ket_vay_tien_giam_doc\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng trong h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4257\" aria-describedby=\"caption-attachment-4257\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4257\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng trong h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Can-cu-phap-ly-ap-dung-trong-huong-dan-ke-khai-giao-dich-lien-ket-vay-tien-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4257\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng trong h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi h\u00e0nh \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd t\u1ed1i cao \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u00e1c h\u00e0nh vi khai b\u1ed5 sung, s\u1eeda \u0111\u1ed5i th\u00f4ng tin sai s\u00f3t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c mi\u1ec5n ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf khi doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung v\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u00eam ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-80-2021-tt-btc-34774.htm\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-94-2025-TT-BTC-sua-doi-Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-677169.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 94\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 m\u1eabu bi\u1ec3u t\u1edd khai b\u1ed5 sung, ph\u01b0\u01a1ng ph\u00e1p l\u1eadp t\u1edd khai gi\u1ea3i tr\u00ecnh b\u1ed5 sung M\u1eabu 01\/KHBS, c\u0169ng nh\u01b0 c\u00e1c quy tr\u00ecnh, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP: Ngh\u1ecb \u0111\u1ecbnh g\u1ed1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00e1c ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 kho\u1ea3n vay.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n ra sai s\u00f3t trong h\u1ed3 s\u01a1 thu\u1ebf l\u00e0 \u0111i\u1ec1u kh\u00f4ng ai mong mu\u1ed1n nh\u01b0ng gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c tri\u1ec7t \u0111\u1ec3 v\u00e0 an to\u00e0n lu\u00f4n n\u1eb1m trong t\u1ea7m tay c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u00e1p d\u1ee5ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft vay ti\u1ec1n gi\u00e1m \u0111\u1ed1c. \u0110i\u1ec1u quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh s\u1ef1 th\u00e0nh b\u1ea1i l\u00fac n\u00e0y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 th\u1eddi gian: H\u00e3y h\u00e0nh \u0111\u1ed9ng ngay h\u00f4m nay tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd g\u00f5 c\u1eeda doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c chu\u1ea9n b\u1ecb ho\u1eb7c lo s\u1ee3 sai s\u00f3t ph\u00e1p l\u00fd ti\u1ec1m \u1ea9n, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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 chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chu\u1ea9n h\u00f3a s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o v\u00e0 gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc C\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p ph\u1ea3i b\u1ea5t k\u1ef3 v\u01b0\u1edbng m\u1eafc n\u00e0o trong qu\u00e1 tr\u00ecnh thao t\u00e1c ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n s\u00e2u h\u01a1n. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">Li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p nhanh ch\u00f3ng v\u00e0 chu\u1ea9n x\u00e1c!<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/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 \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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>","protected":false},"excerpt":{"rendered":"<p>Tr\u1ea1ng th\u00e1i t\u00e2m l\u00fd chung c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean khi v\u1eeba nh\u1ea5n n\u00fat n\u1ed9p t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) xong th\u00ec s\u1ef1c nh\u1edb ra Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c nh\u01b0ng ch\u01b0a l\u1eadp v\u00e0 n\u1ed9p k\u00e8m theo Ph\u1ee5 l\u1ee5c Giao d\u1ecbch li\u00ean k\u1ebft. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4253","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\/4253","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=4253"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4253\/revisions"}],"predecessor-version":[{"id":4269,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4253\/revisions\/4269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4267"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}