{"id":4610,"date":"2026-07-08T09:29:38","date_gmt":"2026-07-08T02:29:38","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4610"},"modified":"2026-07-08T09:29:38","modified_gmt":"2026-07-08T02:29:38","slug":"gioi-han-su-dung-bao-cao-cbcr","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/","title":{"rendered":"Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR: \u0110i\u1ec3m m\u1edbi t\u1eeb 01\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/toan-van-nghi-dinh-2552026ndcp-ve-quan-ly-thue-doi-voi-cac-giao-dich-lien-ket-cua-doanh-nghiep-co-q-278697.html\" rel=\"nofollow noopener\" target=\"_blank\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. \u0110i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 l\u00e0m r\u00f5 ph\u1ea1m vi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR) trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, vi\u1ec7c hi\u1ec3u \u0111\u00fang gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf nh\u1eefng c\u00e1ch hi\u1ec3u ch\u01b0a ch\u00ednh x\u00e1c v\u1ec1 vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o n\u00e0y trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi so s\u00e1nh v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-20-2025-ND-CP-sua-doi-Nghi-dinh-132-2020-ND-%D0%A1%D0%A0-quan-ly-thue-doanh-nghiep-co-giao-dich-lien-ket-642785.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Bao_cao_CbCR_la_gi\" >B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec?<\/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\/gioi-han-su-dung-bao-cao-cbcr\/#Vi_sao_doanh_nghiep_giao_dich_lien_ket_can_quan_tam_den_gioi_han_su_dung_Bao_cao_CbCR\" >V\u00ec sao doanh nghi\u1ec7p giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n quan t\u00e2m \u0111\u1ebfn gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Gioi_han_su_dung_Bao_cao_CbCR_theo_Nghi_dinh_2552026ND-CP\" >Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Co_so_phap_ly_ve_gioi_han_su_dung_Bao_cao_CbCR\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/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\/gioi-han-su-dung-bao-cao-cbcr\/#Bao_cao_CbCR_duoc_su_dung_vao_muc_dich_nao\" >B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch n\u00e0o?<\/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\/gioi-han-su-dung-bao-cao-cbcr\/#Vi_sao_pham_vi_gioi_han_su_dung_Bao_cao_CbCR_duoc_mo_rong\" >V\u00ec sao ph\u1ea1m vi gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng?<\/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\/gioi-han-su-dung-bao-cao-cbcr\/#So_sanh_giua_quy_dinh_moi_va_cu_ve_gioi_han_su_dung_Bao_cao_CbCR\" >So s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh m\u1edbi v\u00e0 c\u0169 v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Doanh_nghiep_duoc_loi_gi_tu_gioi_han_su_dung_Bao_cao_CbCR_theo_quy_dinh_moi\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec t\u1eeb gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Doanh_nghiep_can_chuan_bi_gi_truoc_gioi_han_su_dung_Bao_cao_CbCR_theo_quy_dinh_moi\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Thoi_han_nop_CbCR_theo_Nghi_dinh_2552026ND-CP\" >Th\u1eddi h\u1ea1n n\u1ed9p CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/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\/gioi-han-su-dung-bao-cao-cbcr\/#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-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Cau_hoi_thuong_gap_ve_gioi_han_su_dung_Bao_cao_CbCR\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/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\/gioi-han-su-dung-bao-cao-cbcr\/#Gioi_han_su_dung_Bao_cao_CbCR_theo_Nghi_dinh_2552026ND-CP_la_gi\" >Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Diem_moi_ve_gioi_han_su_dung_Bao_cao_CbCR_so_voi_Nghi_dinh_132_la_gi\" >\u0110i\u1ec3m m\u1edbi v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Bao_cao_CbCR_co_duoc_su_dung_de_dieu_chinh_gia_giao_dich_lien_ket_khong\" >B\u00e1o c\u00e1o CbCR c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Bao_cao_CbCR_co_phai_la_can_cu_de_an_dinh_thue_khong\" >B\u00e1o c\u00e1o CbCR c\u00f3 ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/gioi-han-su-dung-bao-cao-cbcr\/#Thoi_han_nop_Bao_cao_CbCR_theo_Nghi_dinh_2552026ND-CP_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_CbCR_la_gi\"><\/span><b>B\u00e1o c\u00e1o CbCR l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR) l\u00e0 m\u1ed9t trong nh\u1eefng th\u00e0nh ph\u1ea7n c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CbCR \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m cung c\u1ea5p cho c\u01a1 quan thu\u1ebf b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eadp \u0111o\u00e0n tr\u00ean ph\u1ea1m vi to\u00e0n c\u1ea7u th\u00f4ng qua c\u00e1c th\u00f4ng tin t\u1ed5ng h\u1ee3p theo t\u1eebng qu\u1ed1c gia ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 t\u1eadp \u0111o\u00e0n ho\u1ea1t \u0111\u1ed9ng. B\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 doanh thu, l\u1ee3i nhu\u1eadn, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p, v\u1ed1n, lao \u0111\u1ed9ng, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ee7a B\u00e1o c\u00e1o CbCR:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o CbCR ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u0169ng c\u1ea7n hi\u1ec3u \u0111\u00fang gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u1ec3 tr\u00e1nh nh\u1eefng nh\u1eadn \u0111\u1ecbnh ch\u01b0a ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a b\u00e1o c\u00e1o n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_giao_dich_lien_ket_can_quan_tam_den_gioi_han_su_dung_Bao_cao_CbCR\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n quan t\u00e2m \u0111\u1ebfn gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4612\" aria-describedby=\"caption-attachment-4612\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4612\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-giao-dich-lien-ket-can-quan-tam-den-gioi-han-su-dung-Bao-cao-CbCR.jpg\" alt=\"L\u00fd do doanh nghi\u1ec7p giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n quan t\u00e2m \u0111\u1ebfn gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-giao-dich-lien-ket-can-quan-tam-den-gioi-han-su-dung-Bao-cao-CbCR.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-giao-dich-lien-ket-can-quan-tam-den-gioi-han-su-dung-Bao-cao-CbCR-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-giao-dich-lien-ket-can-quan-tam-den-gioi-han-su-dung-Bao-cao-CbCR-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-giao-dich-lien-ket-can-quan-tam-den-gioi-han-su-dung-Bao-cao-CbCR-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ly-do-doanh-nghiep-giao-dich-lien-ket-can-quan-tam-den-gioi-han-su-dung-Bao-cao-CbCR-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4612\" class=\"wp-caption-text\">L\u00fd do doanh nghi\u1ec7p giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n quan t\u00e2m \u0111\u1ebfn gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c ch\u1ec9 bi\u1ebft ph\u1ea3i l\u1eadp ho\u1eb7c n\u1ed9p B\u00e1o c\u00e1o CbCR l\u00e0 ch\u01b0a \u0111\u1ee7. \u0110i\u1ec1u quan tr\u1ecdng h\u01a1n l\u00e0 c\u1ea7n hi\u1ec3u \u0111\u00fang ph\u1ea1m vi v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, B\u00e1o c\u00e1o CbCR l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Th\u00f4ng qua c\u00e1c th\u00f4ng tin t\u1ed5ng h\u1ee3p theo t\u1eebng qu\u1ed1c gia, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, nh\u1eadn di\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u r\u1ee7i ro v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc v\u00e0 cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Theo \u0111\u00f3, b\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Quy \u0111\u1ecbnh n\u00e0y g\u00f3p ph\u1ea7n l\u00e0m r\u00f5 vai tr\u00f2 c\u1ee7a CbCR trong h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang ph\u1ea1m vi s\u1eed d\u1ee5ng c\u1ee7a b\u00e1o c\u00e1o trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c n\u1eafm r\u00f5 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR c\u00f2n gi\u00fap doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 B\u00e1o c\u00e1o CbCR. S\u1ef1 \u0111\u1ed3ng nh\u1ea5t v\u1ec1 d\u1eef li\u1ec7u kh\u00f4ng ch\u1ec9 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd r\u1ee7i ro ho\u1eb7c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/span><\/p>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/nghi-dinh-255-2026-nd-cp\/\">To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gioi_han_su_dung_Bao_cao_CbCR_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m l\u00e0m r\u00f5 h\u01a1n ph\u1ea1m vi s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, b\u1edfi \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 hi\u1ec3u \u0111\u00fang vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o trong h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf nh\u1eefng c\u00e1ch hi\u1ec3u ch\u01b0a ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a t\u00e0i li\u1ec7u n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_gioi_han_su_dung_Bao_cao_CbCR\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh v\u00e0 cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh r\u00f5 kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u00ecm hi\u1ec3u gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_CbCR_duoc_su_dung_vao_muc_dich_nao\"><\/span><b>B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c \u0111\u00edch sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi 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;\">Ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, c\u00e1c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng n\u00e0y \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf. Quy \u0111\u1ecbnh kh\u00f4ng x\u00e1c \u0111\u1ecbnh B\u00e1o c\u00e1o CbCR l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u0169ng g\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_pham_vi_gioi_han_su_dung_Bao_cao_CbCR_duoc_mo_rong\"><\/span><b>V\u00ec sao ph\u1ea1m vi gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_4613\" aria-describedby=\"caption-attachment-4613\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4613\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-gioi-han-su-dung-Bao-cao-CbCR-duoc-mo-rong-theo-Nghi-dinh-255.jpg\" alt=\"Ph\u1ea1m vi gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng theo Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-gioi-han-su-dung-Bao-cao-CbCR-duoc-mo-rong-theo-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-gioi-han-su-dung-Bao-cao-CbCR-duoc-mo-rong-theo-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-gioi-han-su-dung-Bao-cao-CbCR-duoc-mo-rong-theo-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-gioi-han-su-dung-Bao-cao-CbCR-duoc-mo-rong-theo-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-gioi-han-su-dung-Bao-cao-CbCR-duoc-mo-rong-theo-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4613\" class=\"wp-caption-text\">Ph\u1ea1m vi gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng theo Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y s\u1ef1 b\u1ed5 sung n\u00e0y mang \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n quan tr\u1ecdng. Tr\u01b0\u1edbc \u0111\u00e2y, quy \u0111\u1ecbnh &#8220;kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf&#8221; t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 ng\u0103n c\u01a1 quan thu\u1ebf d\u00f9ng CbCR l\u00e0m c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp t\u00ednh ra s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.Tuy nhi\u00ean, v\u1ec1 l\u00fd thuy\u1ebft, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn trong CbCR nh\u01b0 m\u1ed9t tham chi\u1ebfu \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung r\u00f5 &#8220;kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft&#8221; \u0111\u00e3 thu h\u1eb9p \u0111\u00e1ng k\u1ec3 d\u01b0 \u0111\u1ecba n\u00e0y. N\u00f3i c\u00e1ch kh\u00e1c, gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR gi\u1edd \u0111\u00e2y bao tr\u00f9m c\u1ea3 c\u00f4ng \u0111o\u1ea1n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng l\u00e0 s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn trong vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u1ec1 s\u1eed d\u1ee5ng CbCR, \u1ed1n \u0111\u01b0\u1ee3c OECD khuy\u1ebfn ngh\u1ecb ch\u1ec9 n\u00ean d\u00f9ng cho m\u1ee5c \u0111\u00edch \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u1ed5ng th\u1ec3, kh\u00f4ng n\u00ean d\u00f9ng l\u00e0m b\u1eb1ng ch\u1ee9ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a t\u1eebng giao d\u1ecbch c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_giua_quy_dinh_moi_va_cu_ve_gioi_han_su_dung_Bao_cao_CbCR\"><\/span><b>So s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh m\u1edbi v\u00e0 c\u0169 v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung to\u00e0n c\u1ea3nh l\u1ed9 tr\u00ecnh s\u1eeda \u0111\u1ed5i ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 CbCR, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP tr\u00ean c\u00e1c ti\u00eau ch\u00ed ch\u00ednh:<\/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 quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR gi\u1eefa quy \u0111\u1ecbnh m\u1edbi v\u00e0 c\u0169.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Vai tr\u00f2 v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n thay th\u1ebf to\u00e0n b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i tr\u00ean n\u1ec1n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9i dung s\u1eeda \u0111\u1ed5i tr\u1ecdng t\u00e2m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n g\u1ed1c, quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i \u0111\u1ecbnh ngh\u0129a b\u00ean li\u00ean k\u1ebft (\u0111i\u1ec3m d, k, b\u1ed5 sung \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 5); quy \u0111\u1ecbnh ph\u00e2n b\u1ed5 chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb; thay Ph\u1ee5 l\u1ee5c I<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh l\u1ea1i to\u00e0n di\u1ec7n: Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf giao d\u1ecbch li\u00ean k\u1ebft, x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, ngh\u0129a v\u1ee5 CbCR, tr\u00e1ch nhi\u1ec7m c\u01a1 quan qu\u1ea3n l\u00fd\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng s\u1eed d\u1ee5ng CbCR \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf (kho\u1ea3n 1 \u0110i\u1ec1u 20)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng s\u1eeda \u0111\u1ed5i n\u1ed9i dung n\u00e0y, gi\u1eef nguy\u00ean quy \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 132\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung \u0110i\u1ec1u 20 l\u00e0 kh\u00f4ng s\u1eed \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro, trao \u0111\u1ed5i th\u00f4ng tin theo cam k\u1ebft qu\u1ed1c t\u1ebf (gi\u1eef nguy\u00ean, m\u1edf r\u1ed9ng th\u00eam ph\u1ea7n gi\u1edbi h\u1ea1n)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh c\u0169<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p CbCR<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft trong n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng XML \u0111\u00e3 m\u00e3 ho\u00e1 v\u00e0 n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft trong n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thay \u0111\u1ed5i, b\u1ed5 t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 132<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 trung b\u00ecnh t\u00ednh ch\u00e9o th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 (kho\u1ea3n 6 \u0110i\u1ec1u 19)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ec3 doanh nghi\u1ec7p th\u1ea5y r\u00f5 to\u00e0n c\u1ea3nh l\u1ed9 tr\u00ecnh s\u1eeda \u0111\u1ed5i ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eeda \u0111\u1ed5i \u0111i\u1ec1u kho\u1ea3n v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR, do \u0111\u00f3 c\u1ed9t t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 &#8220;kh\u00f4ng thay \u0111\u1ed5i&#8221; so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_loi_gi_tu_gioi_han_su_dung_Bao_cao_CbCR_theo_quy_dinh_moi\"><\/span><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec t\u1eeb gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4614\" aria-describedby=\"caption-attachment-4614\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4614\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-duoc-loi-gi-tu-gioi-han-su-dung-Bao-cao-CbCR-theo-quy-dinh-moi.jpg\" alt=\"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec t\u1eeb gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-duoc-loi-gi-tu-gioi-han-su-dung-Bao-cao-CbCR-theo-quy-dinh-moi.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-duoc-loi-gi-tu-gioi-han-su-dung-Bao-cao-CbCR-theo-quy-dinh-moi-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-duoc-loi-gi-tu-gioi-han-su-dung-Bao-cao-CbCR-theo-quy-dinh-moi-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-duoc-loi-gi-tu-gioi-han-su-dung-Bao-cao-CbCR-theo-quy-dinh-moi-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-duoc-loi-gi-tu-gioi-han-su-dung-Bao-cao-CbCR-theo-quy-dinh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4614\" class=\"wp-caption-text\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec t\u1eeb gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 c\u00f4ng ty th\u00e0nh vi\u00ean thu\u1ed9c di\u1ec7n l\u1eadp CbCR, vi\u1ec7c m\u1edf r\u1ed9ng gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR mang l\u1ea1i m\u1ed9t s\u1ed1 l\u1ee3i \u00edch th\u1ef1c ti\u1ec5n \u0111\u00e1ng ch\u00fa \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p gi\u1ea3m \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng d\u1eef li\u1ec7u l\u1ee3i nhu\u1eadn to\u00e0n c\u1ea7u t\u1ed5ng h\u1ee3p trong CbCR l\u00e0m c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. Trong th\u1ef1c t\u1ebf thanh tra, ki\u1ec3m tra tr\u01b0\u1edbc \u0111\u00e2y, ranh gi\u1edbi gi\u1eefa vi\u1ec7c tham kh\u1ea3o&#8221; v\u00e0 s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f4i khi kh\u00f4ng ho\u00e0n to\u00e0n r\u00f5 r\u00e0ng. Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP gi\u00fap thu h\u1eb9p kho\u1ea3ng m\u1edd n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, vi\u1ec7c gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng h\u01a1n c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc h\u01a1n \u0111\u1ec3 ph\u1ea3n bi\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf vi\u1ec7n d\u1eabn d\u1eef li\u1ec7u CbCR nh\u01b0 m\u1ed9t c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng CbCR v\u1eabn \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c m\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f3 c\u1ea5u tr\u00fac ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn b\u1ea5t th\u01b0\u1eddng gi\u1eefa c\u00e1c qu\u1ed1c gia ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 khi\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o di\u1ec7n r\u00e0 so\u00e1t chuy\u00ean s\u00e2u, d\u00f9 kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR m\u1edbi kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u01a1 l\u00e0 trong vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed9c l\u1eadp, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 k\u00ea khai trong CbCR.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00e2n nh\u1eafc 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;\"> chuy\u00ean s\u00e2u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee5 th\u1ec3 c\u1ee7a gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR m\u1edbi \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thanh tra, ki\u1ec3m tra \u0111ang ho\u1eb7c c\u00f3 th\u1ec3 ph\u00e1t sinh.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_truoc_gioi_han_su_dung_Bao_cao_CbCR_theo_quy_dinh_moi\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1eadn d\u1ee5ng \u0111\u00fang tinh th\u1ea7n c\u1ee7a quy \u0111\u1ecbnh m\u1edbi m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (bao g\u1ed3m H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 trong CbCR v\u00e0 d\u1eef li\u1ec7u tr\u00ecnh b\u00e0y trong H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File) v\u00e0 H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File), tr\u00e1nh t\u1ea1o ra m\u00e2u thu\u1eabn c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u0111\u01b0a v\u00e0o di\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u1ec1 thu th\u1eadp, t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp CbCR \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh ho\u1eb7c c\u1ea7n chu\u1ea9n ho\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh m\u1edbi, c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd v\u00e0 nh\u1ea5t qu\u00e1n v\u1edbi d\u1eef li\u1ec7u CbCR \u0111\u00e3 k\u00ea khai.\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_CbCR_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c l\u00e0m r\u00f5 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 tr\u00e1ch nhi\u1ec7m n\u1ed9p CbCR t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19. Theo \u0111\u00f3, m\u1ed9t s\u1ed1 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p: B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng n\u1ed9p: CbCR \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 ho\u00e1. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng, ph\u1ea7n m\u1ec1m ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u00e1p \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00eanh n\u1ed9p: Th\u00f4ng b\u00e1o v\u00e0 CbCR \u0111\u01b0\u1ee3c n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, thay v\u00ec n\u1ed9p tr\u1ef1c ti\u1ebfp b\u1eb1ng v\u0103n b\u1ea3n gi\u1ea5y nh\u01b0 m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh truy\u1ec1n th\u1ed1ng kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c t\u1ef7 gi\u00e1 trung b\u00ecnh t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o, do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 \u0111\u1ed3ng th\u1eddi c\u1ea3 hai n\u1ed9i dung th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch tu\u00e2n th\u1ee7, tr\u00e1nh t\u00ecnh tr\u1ea1ng ch\u1eadm n\u1ed9p d\u1eabn \u0111\u1ebfn ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi hi\u1ec3u \u0111\u00fang quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\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;\">Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh, cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c n\u1eafm v\u1eefng gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR kh\u00f4ng ch\u1ec9 gi\u00fap hi\u1ec3u \u0111\u00fang vai tr\u00f2 c\u1ee7a lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y trong h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_gioi_han_su_dung_Bao_cao_CbCR\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR<\/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=\"Gioi_han_su_dung_Bao_cao_CbCR_theo_Nghi_dinh_2552026ND-CP_la_gi\"><\/span>Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh, cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf. \u0110\u1ed3ng th\u1eddi, B\u00e1o c\u00e1o CbCR kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 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=\"Diem_moi_ve_gioi_han_su_dung_Bao_cao_CbCR_so_voi_Nghi_dinh_132_la_gi\"><\/span>\u0110i\u1ec3m m\u1edbi v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 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\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft thay cho quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026.                    <\/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=\"Bao_cao_CbCR_co_duoc_su_dung_de_dieu_chinh_gia_giao_dich_lien_ket_khong\"><\/span>B\u00e1o c\u00e1o CbCR c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch 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\tKh\u00f4ng. Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 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=\"Bao_cao_CbCR_co_phai_la_can_cu_de_an_dinh_thue_khong\"><\/span>B\u00e1o c\u00e1o CbCR c\u00f3 ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng quy \u0111\u1ecbnh B\u00e1o c\u00e1o CbCR \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf. Thay v\u00e0o \u0111\u00f3, v\u0103n b\u1ea3n \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 B\u00e1o c\u00e1o CbCR kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi ch\u1ec9 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh, cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\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=\"Thoi_han_nop_Bao_cao_CbCR_theo_Nghi_dinh_2552026ND-CP_la_khi_nao\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.                    <\/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\": \"Gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin theo quy \u0111\u1ecbnh, cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam t\u1ea1i c\u00e1c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf. \u0110\u1ed3ng th\u1eddi, B\u00e1o c\u00e1o CbCR kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 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\": \"\u0110i\u1ec3m m\u1edbi v\u1ec1 gi\u1edbi h\u1ea1n s\u1eed d\u1ee5ng B\u00e1o c\u00e1o CbCR so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132 l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP b\u1ed5 sung quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft thay cho quy \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. 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