{"id":4436,"date":"2026-06-18T15:14:10","date_gmt":"2026-06-18T08:14:10","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4436"},"modified":"2026-06-18T15:14:10","modified_gmt":"2026-06-18T08:14:10","slug":"dieu-5-nghi-dinh-132","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/","title":{"rendered":"\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u1ed5 \u0111\u00f4ng l\u1edbn, c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 m\u1ed1i quan h\u1ec7 ki\u1ec3m so\u00e1t, \u0111\u1ea7u t\u01b0 l\u1eabn nhau. Nh\u1eefng giao d\u1ecbch n\u00e0y c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu c\u00e1c b\u00ean \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft hay kh\u00f4ng, \u0110i\u1ec1u 5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-132-ve-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0a ra c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 v\u1ec1 m\u1ed1i quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n, quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh, quan h\u1ec7 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 kh\u00e1c gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh t\u1ea1i <\/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\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch ph\u00e1t sinh, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf.<\/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 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quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/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\/dieu-5-nghi-dinh-132\/#Cac_truong_hop_xac_dinh_quan_he_lien_ket_theo_Dieu_5_Nghi_dinh_132\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Dieu_5_Nghi_dinh_132_quy_dinh_doanh_nghiep_so_huu_tu_25_von_gop_tro_len_la_ben_lien_ket\" >\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh doanh nghi\u1ec7p s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean l\u00e0 b\u00ean li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Truong_hop_co_dong_lon_nhat_so_huu_it_nhat_10_co_phan_theo_Dieu_5_Nghi_dinh_132\" >Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t s\u1edf h\u1eefu \u00edt nh\u1ea5t 10% c\u1ed5 ph\u1ea7n theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/dieu-5-nghi-dinh-132\/#Quan_he_lien_ket_thong_qua_bao_lanh_hoac_cho_vay_von\" >Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n<\/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\/dieu-5-nghi-dinh-132\/#Dieu_5_Nghi_dinh_132_xac_dinh_quan_he_lien_ket_qua_quyen_bo_nhiem_va_kiem_soat_ban_lanh_dao\" >\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft qua quy\u1ec1n b\u1ed5 nhi\u1ec7m v\u00e0 ki\u1ec3m so\u00e1t ban l\u00e3nh \u0111\u1ea1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Quan_he_lien_ket_giua_cac_doanh_nghiep_thong_qua_quan_he_gia_dinh\" >Quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u00f4ng qua quan h\u1ec7 gia \u0111\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Dieu_5_Nghi_dinh_132_ve_quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\" >\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/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\/dieu-5-nghi-dinh-132\/#Doanh_nghiep_chiu_su_kiem_soat_cua_ca_nhan_thong_qua_von_gop_hoac_dieu_hanh\" >Doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c \u0111i\u1ec1u h\u00e0nh<\/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\/dieu-5-nghi-dinh-132\/#Cac_truong_hop_kiem_soat_thuc_te_khac_theo_Dieu_5_Nghi_dinh_132\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf kh\u00e1c theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/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\/dieu-5-nghi-dinh-132\/#Giao_dich_von_vay_va_cho_vay_voi_ca_nhan_lien_quan_trong_ky_tinh_thue\" >Giao d\u1ecbch v\u1ed1n, vay v\u00e0 cho vay v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan trong k\u1ef3 t\u00ednh 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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Y_nghia_cua_viec_xac_dinh_quan_he_lien_ket_theo_Dieu_5_Nghi_dinh_132\" >\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/a><\/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\/dieu-5-nghi-dinh-132\/#Doanh_nghiep_can_luu_y_gi_khi_ap_dung_Dieu_5_Nghi_dinh_132\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng \u0110i\u1ec1u 5 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Kiem_tra_quan_he_so_huu_von\" >Ki\u1ec3m tra quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Ra_soat_cac_giao_dich_tai_chinh\" >R\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Danh_gia_quyen_kiem_soat_thuc_te\" >\u0110\u00e1nh gi\u00e1 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Cau_hoi_thuong_gap_ve_Dieu_5_Nghi_dinh_132\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0110i\u1ec1u 5 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Dieu_5_Nghi_dinh_132_quy_dinh_ve_van_de_gi\" >\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Doanh_nghiep_so_huu_bao_nhieu_phan_tram_von_gop_thi_duoc_xem_la_ben_lien_ket\" >Doanh nghi\u1ec7p s\u1edf h\u1eefu bao nhi\u00eau ph\u1ea7n tr\u0103m v\u1ed1n g\u00f3p th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Quan_he_lien_ket_co_bat_buoc_phai_dua_tren_so_huu_von_khong\" >Quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i d\u1ef1a tr\u00ean s\u1edf h\u1eefu v\u1ed1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Doanh_nghiep_cho_vay_von_co_the_phat_sinh_quan_he_lien_ket_khong\" >Doanh nghi\u1ec7p cho vay v\u1ed1n c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#Doanh_nghiep_chi_phat_sinh_mot_giao_dich_voi_ben_lien_quan_co_can_xem_xet_Dieu_5_Nghi_dinh_132_khong\" >Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan c\u00f3 c\u1ea7n xem x\u00e9t \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#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-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dieu-5-nghi-dinh-132\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_5_Nghi_dinh_132_quy_dinh_ve_cac_ben_co_quan_he_lien_ket_nhu_the_nao\"><\/span><b>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4437\" aria-describedby=\"caption-attachment-4437\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4437\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Lich-phap-ly-doanh-nghiep-thang-6-nam-2026.jpg\" alt=\"\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Lich-phap-ly-doanh-nghiep-thang-6-nam-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Lich-phap-ly-doanh-nghiep-thang-6-nam-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Lich-phap-ly-doanh-nghiep-thang-6-nam-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Lich-phap-ly-doanh-nghiep-thang-6-nam-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Lich-phap-ly-doanh-nghiep-thang-6-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4437\" class=\"wp-caption-text\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (g\u1ecdi t\u1eaft l\u00e0 b\u00ean li\u00ean k\u1ebft) l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean c\u00f2n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean vi\u1ec7c doanh nghi\u1ec7p n\u00e0y s\u1edf h\u1eefu v\u1ed1n t\u1ea1i doanh nghi\u1ec7p kh\u00e1c m\u00e0 c\u00f2n c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00f4ng qua quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng, quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c s\u1ef1 chi ph\u1ed1i v\u1ec1 nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch ph\u00e1t sinh, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft v\u00e0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/quy-dinh-ve-giao-dich-lien-ket\/\">quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan. <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_xac_dinh_quan_he_lien_ket_theo_Dieu_5_Nghi_dinh_132\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4438\" aria-describedby=\"caption-attachment-4438\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4438\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-xac-dinh-quan-he-lien-ket-theo-Dieu-5-Nghi-dinh-132.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-xac-dinh-quan-he-lien-ket-theo-Dieu-5-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-xac-dinh-quan-he-lien-ket-theo-Dieu-5-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-xac-dinh-quan-he-lien-ket-theo-Dieu-5-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-xac-dinh-quan-he-lien-ket-theo-Dieu-5-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-xac-dinh-quan-he-lien-ket-theo-Dieu-5-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4438\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m quan h\u1ec7 v\u1ec1 v\u1ed1n g\u00f3p, t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, quan h\u1ec7 c\u00e1 nh\u00e2n v\u00e0 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_5_Nghi_dinh_132_quy_dinh_doanh_nghiep_so_huu_tu_25_von_gop_tro_len_la_ben_lien_ket\"><\/span><b>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh doanh nghi\u1ec7p s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean l\u00e0 b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, khi doanh nghi\u1ec7p A s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n g\u00f3p tr\u1edf l\u00ean t\u1ea1i doanh nghi\u1ec7p B, hai doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A g\u00f3p 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0o C\u00f4ng ty B. Khi \u0111\u00f3, C\u00f4ng ty A v\u00e0 C\u00f4ng ty B thu\u1ed9c nh\u00f3m c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty C s\u1edf h\u1eefu 30% v\u1ed1n t\u1ea1i C\u00f4ng ty A v\u00e0 \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu 30% v\u1ed1n t\u1ea1i C\u00f4ng ty B. Khi \u0111\u00f3, C\u00f4ng ty A v\u00e0 C\u00f4ng ty B c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00e1c b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_co_dong_lon_nhat_so_huu_it_nhat_10_co_phan_theo_Dieu_5_Nghi_dinh_132\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t s\u1edf h\u1eefu \u00edt nh\u1ea5t 10% c\u1ed5 ph\u1ea7n theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00f4ng qua quy\u1ec1n s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi \u0111\u00e1nh gi\u00e1 quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n ki\u1ec3m tra t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p ph\u1ed5 bi\u1ebfn nh\u01b0 25% m\u00e0 c\u00f2n c\u1ea7n xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t c\u00f3 quy\u1ec1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_thong_qua_bao_lanh_hoac_cho_vay_von\"><\/span><b>Quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf quan h\u1ec7 s\u1edf h\u1eefu, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 c\u00f2n quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap nh\u1eadn di\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1ef1 ph\u1ee5 thu\u1ed9c t\u00e0i ch\u00ednh l\u1edbn v\u00e0o m\u1ed9t b\u00ean kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A cho doanh nghi\u1ec7p B vay kho\u1ea3n ti\u1ec1n l\u1edbn, chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong c\u01a1 c\u1ea5u n\u1ee3 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p B v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec A v\u00e0 B c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_5_Nghi_dinh_132_xac_dinh_quan_he_lien_ket_qua_quyen_bo_nhiem_va_kiem_soat_ban_lanh_dao\"><\/span><b>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft qua quy\u1ec1n b\u1ed5 nhi\u1ec7m v\u00e0 ki\u1ec3m so\u00e1t ban l\u00e3nh \u0111\u1ea1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua quy\u1ec1n ki\u1ec3m so\u00e1t nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, M\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft khi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, hai doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, kinh doanh do m\u1ed9t b\u00ean th\u1ee9 ba ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m n\u00e0y cho th\u1ea5y \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n m\u00e0 c\u00f2n xem x\u00e9t quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf trong doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quan_he_lien_ket_giua_cac_doanh_nghiep_thong_qua_quan_he_gia_dinh\"><\/span><b>Quan h\u1ec7 li\u00ean k\u1ebft gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u00f4ng qua quan h\u1ec7 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, hai doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ed1i quan h\u1ec7 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ee3, ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh n\u00e0y l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t chung th\u00f4ng qua c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00e2n thu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_5_Nghi_dinh_132_ve_quan_he_giua_tru_so_chinh_va_co_so_thuong_tru\"><\/span><b>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 5, c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 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;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xuy\u00ean bi\u00ean gi\u1edbi ho\u1eb7c c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chiu_su_kiem_soat_cua_ca_nhan_thong_qua_von_gop_hoac_dieu_hanh\"><\/span><b>Doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u00e1 nh\u00e2n th\u00f4ng qua v\u1ed1n g\u00f3p ho\u1eb7c \u0111i\u1ec1u h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n th\u00f4ng qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y m\u1edf r\u1ed9ng ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p do c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u1ea7u t\u01b0 v\u00e0 qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_kiem_soat_thuc_te_khac_theo_Dieu_5_Nghi_dinh_132\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf kh\u00e1c theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean, \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft n\u1ebfu doanh nghi\u1ec7p \u0111\u00f3 ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a, c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 xem x\u00e9t b\u1ea3n ch\u1ea5t ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf thay v\u00ec ch\u1ec9 d\u1ef1a tr\u00ean gi\u1ea5y t\u1edd s\u1edf h\u1eefu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_von_vay_va_cho_vay_voi_ca_nhan_lien_quan_trong_ky_tinh_thue\"><\/span><b>Giao d\u1ecbch v\u1ed1n, vay v\u00e0 cho vay v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan trong k\u1ef3 t\u00ednh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 giao d\u1ecbch vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_viec_xac_dinh_quan_he_lien_ket_theo_Dieu_5_Nghi_dinh_132\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quan h\u1ec7 li\u00ean k\u1ebft gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi \u0111\u00e1nh gi\u00e1 c\u00e1c ti\u00eau ch\u00ed li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi giao d\u1ecbch ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 li\u00ean quan, vi\u1ec7c 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;\"> c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p 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;\">X\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb truy thu thu\u1ebf ho\u1eb7c x\u1eed ph\u1ea1t do k\u00ea khai ch\u01b0a \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 v\u1ed1n g\u00f3p, quy\u1ec1n ki\u1ec3m so\u00e1t, giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 quan h\u1ec7 c\u00e1 nh\u00e2n thay v\u00ec ch\u1ec9 ki\u1ec3m tra t\u1ef7 l\u1ec7 s\u1edf h\u1eefu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_ap_dung_Dieu_5_Nghi_dinh_132\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4439\" aria-describedby=\"caption-attachment-4439\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4439\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-luu-y-gi-khi-ap-dung-Dieu-5-Nghi-dinh-132.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-luu-y-gi-khi-ap-dung-Dieu-5-Nghi-dinh-132.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-luu-y-gi-khi-ap-dung-Dieu-5-Nghi-dinh-132-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-luu-y-gi-khi-ap-dung-Dieu-5-Nghi-dinh-132-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-luu-y-gi-khi-ap-dung-Dieu-5-Nghi-dinh-132-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-can-luu-y-gi-khi-ap-dung-Dieu-5-Nghi-dinh-132-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4439\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_quan_he_so_huu_von\"><\/span><b>Ki\u1ec3m tra quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_cac_giao_dich_tai_chinh\"><\/span><b>R\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n cho vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng b\u1ea3o l\u00e3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1ed1n v\u1edbi c\u00e1 nh\u00e2n li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_gia_quyen_kiem_soat_thuc_te\"><\/span><b>\u0110\u00e1nh gi\u00e1 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i gi\u1ea5y t\u1edd ph\u00e1p l\u00fd, c\u1ea7n xem x\u00e9t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai ki\u1ec3m so\u00e1t ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd?<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Dieu_5_Nghi_dinh_132\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132<\/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=\"Dieu_5_Nghi_dinh_132_quy_dinh_ve_van_de_gi\"><\/span>\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng 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=\"Doanh_nghiep_so_huu_bao_nhieu_phan_tram_von_gop_thi_duoc_xem_la_ben_lien_ket\"><\/span>Doanh nghi\u1ec7p s\u1edf h\u1eefu bao nhi\u00eau ph\u1ea7n tr\u0103m v\u1ed1n g\u00f3p th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p kia.                    <\/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=\"Quan_he_lien_ket_co_bat_buoc_phai_dua_tren_so_huu_von_khong\"><\/span>Quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i d\u1ef1a tr\u00ean s\u1edf h\u1eefu v\u1ed1n 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. Quan h\u1ec7 li\u00ean k\u1ebft c\u00f2n c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00f4ng qua quy\u1ec1n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, quan h\u1ec7 t\u00e0i ch\u00ednh ho\u1eb7c ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_cho_vay_von_co_the_phat_sinh_quan_he_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p cho vay v\u1ed1n c\u00f3 th\u1ec3 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. N\u1ebfu kho\u1ea3n vay \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chi_phat_sinh_mot_giao_dich_voi_ben_lien_quan_co_can_xem_xet_Dieu_5_Nghi_dinh_132_khong\"><\/span>Doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan c\u00f3 c\u1ea7n xem x\u00e9t \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 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. Khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 kh\u1ea3 n\u0103ng thu\u1ed9c nh\u00f3m b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Vi\u1ec7c ch\u1ec9 ph\u00e1t sinh m\u1ed9t giao d\u1ecbch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 xem x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft.                    <\/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\": \"\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p s\u1edf h\u1eefu bao nhi\u00eau ph\u1ea7n tr\u0103m v\u1ed1n g\u00f3p th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132, tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p kia.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i d\u1ef1a tr\u00ean s\u1edf h\u1eefu v\u1ed1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. 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Khi ph\u00e1t sinh giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 kh\u1ea3 n\u0103ng thu\u1ed9c nh\u00f3m b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng. Vi\u1ec7c ch\u1ec9 ph\u00e1t sinh m\u1ed9t giao d\u1ecbch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 xem x\u00e9t quan h\u1ec7 li\u00ean k\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\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;\">\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft trong ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y bao qu\u00e1t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p t\u1eeb s\u1edf h\u1eefu v\u1ed1n, ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh, quy\u1ec1n qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh \u0111\u1ebfn c\u00e1c m\u1ed1i quan h\u1ec7 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch li\u00ean k\u1ebft.<\/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 Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u1ed5 \u0111\u00f4ng l\u1edbn, c\u00e1 nh\u00e2n qu\u1ea3n l\u00fd ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 m\u1ed1i quan h\u1ec7 ki\u1ec3m so\u00e1t, \u0111\u1ea7u t\u01b0 l\u1eabn nhau. Nh\u1eefng giao d\u1ecbch n\u00e0y c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4437,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4436","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\/4436","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=4436"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4436\/revisions"}],"predecessor-version":[{"id":4440,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4436\/revisions\/4440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4437"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}