{"id":4664,"date":"2026-07-16T09:45:51","date_gmt":"2026-07-16T02:45:51","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4664"},"modified":"2026-07-16T09:45:51","modified_gmt":"2026-07-16T02:45:51","slug":"phat-sinh-giao-dich-lien-ket-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/","title":{"rendered":"Khi n\u00e0o ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 c\u1ee5m t\u1eeb m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026, th\u1eddi \u0111i\u1ec3m ngh\u1ecb \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. T\u1eeb ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 \u0111\u1ebfn ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, b\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo t\u1eebng \u0110i\u1ec1u, Kho\u1ea3n, gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed1i chi\u1ebfu ngay t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Vi_sao_viec_nhan_dien_giao_dich_lien_ket_theo_Nghi_dinh_255_lai_quan_trong\" >V\u00ec sao vi\u1ec7c nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u1ea1i quan tr\u1ecdng?<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_la_gi_theo_quy_dinh_tai_Nghi_dinh_2552026ND-CP\" >Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo quy \u0111\u1ecbnh t\u1ea1i 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#13_truong_hop_xac_dinh_ben_lien_ket_Can_cu_phat_sinh_giao_dich_lien_ket_Nghi_dinh_255\" >13 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft: C\u0103n c\u1ee9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Nhom_tieu_chi_ve_von_gop_so_huu\" >Nh\u00f3m ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n g\u00f3p, s\u1edf h\u1eefu\u00a0<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Nhom_tieu_chi_ve_bao_lanh_cho_vay_von\" >Nh\u00f3m ti\u00eau ch\u00ed v\u1ec1 b\u1ea3o l\u00e3nh, 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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Nhom_tieu_chi_ve_quan_ly_dieu_hanh_nhan_su\" >Nh\u00f3m ti\u00eau ch\u00ed v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, nh\u00e2n s\u1ef1<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Nhom_tieu_chi_khac_dan_den_phat_sinh_giao_dich_lien_ket\" >Nh\u00f3m ti\u00eau ch\u00ed kh\u00e1c d\u1eabn \u0111\u1ebfn ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Nguyen_tac_ap_dung_khi_doanh_nghiep_phat_sinh_giao_dich_lien_ket_Nghi_dinh_255\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#He_qua_neu_khong_nhan_dien_dung_giao_dich_lien_ket_phat_sinh_theo_Nghi_dinh_255\" >H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh theo Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_can_luu_y_gi_khi_quy_dinh_moi_chinh_thuc_co_hieu_luc\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_phat_sinh_giao_dich_lien_ket_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_khi_nao_va_ap_dung_cho_ky_tinh_thue_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_vay_von_ngan_hang_co_bi_coi_la_phat_sinh_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 ph\u00e1t sinh 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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_voi_nguoi_than_cua_giam_doc_hoac_chu_doanh_nghiep_co_phai_giao_dich_lien_ket_khong\" >Giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p c\u00f3 ph\u1ea3i 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\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Chi_phi_lai_vay_cua_doanh_nghiep_co_giao_dich_lien_ket_bi_khong_che_nhu_the_nao\" >Chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phat-sinh-giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_khong_co_yeu_to_nuoc_ngoai_co_can_quan_tam_den_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea7n quan t\u00e2m \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_viec_nhan_dien_giao_dich_lien_ket_theo_Nghi_dinh_255_lai_quan_trong\"><\/span><b>V\u00ec sao vi\u1ec7c nh\u1eadn di\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u1ea1i quan tr\u1ecdng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4666\" aria-describedby=\"caption-attachment-4666\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4666\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-viec-nhan-dien-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-lai-quan-trong.jpg\" alt=\"V\u00ec sao vi\u1ec7c nh\u1eadn di\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-viec-nhan-dien-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-lai-quan-trong.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-viec-nhan-dien-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-lai-quan-trong-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-viec-nhan-dien-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-lai-quan-trong-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-viec-nhan-dien-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-lai-quan-trong-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-viec-nhan-dien-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4666\" class=\"wp-caption-text\">V\u00ec sao vi\u1ec7c nh\u1eadn di\u1ec7n ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u1ea1i quan tr\u1ecdng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00e1 r\u1ed9ng t\u1eeb nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, m\u1ed9t khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, g\u1ea7n nh\u01b0 to\u00e0n b\u1ed9 chu\u1ed7i ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan t\u1eeb k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1, \u0111\u1ebfn kh\u1ea3 n\u0103ng b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u \u0111\u00e1ng l\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: Ngh\u1ecb \u0111\u1ecbnh 255 ti\u1ebfp t\u1ee5c gi\u1eef nguy\u00ean nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t trong to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng, \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi giao d\u1ecbch \u0111\u1ed9c l\u1eadp trong c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng chi ph\u1ed1i to\u00e0n b\u1ed9 c\u00e1c ch\u01b0\u01a1ng, \u0111i\u1ec1u kho\u1ea3n ph\u00eda sau, t\u1eeb c\u00e1ch ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh, ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1, cho \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u00ec v\u1eady, n\u1ebfu doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh sai ho\u1eb7c b\u1ecf s\u00f3t vi\u1ec7c m\u00ecnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, th\u00ec m\u1ecdi b\u01b0\u1edbc ti\u1ebfp theo trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf \u0111\u1ec1u c\u00f3 nguy c\u01a1 sai l\u1ec7ch theo.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_la_gi_theo_quy_dinh_tai_Nghi_dinh_2552026ND-CP\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4667\" aria-describedby=\"caption-attachment-4667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4667\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-lien-ket-la-gi-theo-quy-dinh-tai-Nghi-dinh-255_2026_ND-CP.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-lien-ket-la-gi-theo-quy-dinh-tai-Nghi-dinh-255_2026_ND-CP.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-lien-ket-la-gi-theo-quy-dinh-tai-Nghi-dinh-255_2026_ND-CP-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-lien-ket-la-gi-theo-quy-dinh-tai-Nghi-dinh-255_2026_ND-CP-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-lien-ket-la-gi-theo-quy-dinh-tai-Nghi-dinh-255_2026_ND-CP-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Giao-dich-lien-ket-la-gi-theo-quy-dinh-tai-Nghi-dinh-255_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4667\" class=\"wp-caption-text\">Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; c\u00e1c giao d\u1ecbch vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; c\u00f9ng c\u00e1c th\u1ecfa thu\u1eadn mua b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, hay chia s\u1ebb chi ph\u00ed, mi\u1ec5n l\u00e0 c\u00e1c giao d\u1ecbch n\u00e0y di\u1ec5n ra gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea1m vi n\u00e0y lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, v\u1ed1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 ri\u00eang. Ngo\u00e0i ra, ph\u1ea1m vi giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf mua b\u00e1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng, m\u00e0 m\u1edf r\u1ed9ng sang c\u1ea3 c\u00e1c th\u1ecfa thu\u1eadn phi ch\u00ednh th\u1ee9c nh\u01b0 chia s\u1ebb chi ph\u00ed, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c, nh\u1eefng d\u1ea1ng giao d\u1ecbch m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng kh\u00f4ng nh\u1eadn ra l\u00e0 c\u1ea7n k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"13_truong_hop_xac_dinh_ben_lien_ket_Can_cu_phat_sinh_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>13 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft: C\u0103n c\u1ee9 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4665\" aria-describedby=\"caption-attachment-4665\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4665\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255.jpg\" alt=\"Khi n\u00e0o ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Khi-nao-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4665\" class=\"wp-caption-text\">Khi n\u00e0o ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mu\u1ed1n bi\u1ebft m\u1ed9t giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng, doanh nghi\u1ec7p ph\u1ea3i quay l\u1ea1i x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc: Hai b\u00ean tham gia giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 b\u00ean li\u00ean k\u1ebft hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t, b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 255 li\u1ec7t k\u00ea kh\u00e1 chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. C\u00f3 th\u1ec3 nh\u00f3m c\u00e1c ti\u00eau ch\u00ed n\u00e0y th\u00e0nh b\u1ed1n nh\u00f3m ch\u00ednh \u0111\u1ec3 d\u1ec5 tra c\u1ee9u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_von_gop_so_huu\"><\/span><b>Nh\u00f3m ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n g\u00f3p, s\u1edf h\u1eefu\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ti\u00eau ch\u00ed ph\u1ed5 bi\u1ebfn v\u00e0 d\u1ec5 nh\u1eadn di\u1ec7n nh\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/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 \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p kh\u00e1c n\u1ebfu 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;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea3 hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, hai doanh nghi\u1ec7p n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ee7a nhau;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, m\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p v\u00e0 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 kia c\u0169ng thu\u1ed9c di\u1ec7n c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_bao_lanh_cho_vay_von\"><\/span><b>Nh\u00f3m ti\u00eau ch\u00ed v\u1ec1 b\u1ea3o l\u00e3nh, cho vay v\u1ed1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ti\u00eau ch\u00ed m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t nh\u1ea5t, v\u00ec kh\u00f4ng li\u00ean quan \u0111\u1ebfn s\u1edf h\u1eefu v\u1ed1n m\u00e0 li\u00ean quan \u0111\u1ebfn quan h\u1ec7 t\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft s\u1ebd t\u1ea1o th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft n\u1ebfu t\u1ed5ng d\u01b0 n\u1ee3 c\u00e1c 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, v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255 c\u0169ng quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb, ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ed1 32\/2024\/QH15:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi b\u00ean b\u1ea3o l\u00e3nh ho\u1eb7c cho vay kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn quan h\u1ec7 t\u00edn d\u1ee5ng th\u00f4ng th\u01b0\u1eddng v\u1edbi quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_ve_quan_ly_dieu_hanh_nhan_su\"><\/span><b>Nh\u00f3m ti\u00eau ch\u00ed v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, nh\u00e2n s\u1ef1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng ph\u00e1t sinh khi m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ed1 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, 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 c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba, c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 b\u00ean li\u00ean k\u1ebft.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh y\u1ebfu t\u1ed1 nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd, Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f2n \u0111\u01b0a v\u00e0o nh\u00f3m quan h\u1ec7 huy\u1ebft th\u1ed1ng v\u00e0 h\u00f4n nh\u00e2n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t v\u1ec1 nh\u00e2n s\u1ef1, t\u00e0i ch\u00ednh, kinh doanh b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng, cha m\u1eb9 &#8211; con c\u00e1i, anh ch\u1ecb em ru\u1ed9t, \u00f4ng b\u00e0 &#8211; ch\u00e1u, ho\u1eb7c c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t, c\u0169ng thu\u1ed9c di\u1ec7n c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u1edbi c\u00e1c doanh nghi\u1ec7p gia \u0111\u00ecnh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_tieu_chi_khac_dan_den_phat_sinh_giao_dich_lien_ket\"><\/span><b>Nh\u00f3m ti\u00eau ch\u00ed kh\u00e1c d\u1eabn \u0111\u1ebfn ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ba nh\u00f3m tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f2n quy \u0111\u1ecbnh th\u00eam m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c c\u0169ng c\u1ea5u th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft, bao g\u1ed3m:\u00a0<\/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 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, ho\u1eb7c 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;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 v\u1ed1n g\u00f3p ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch 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, ho\u1eb7c vay ho\u1eb7c m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_khi_doanh_nghiep_phat_sinh_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u00e1c nguy\u00ean t\u1eafc chi ph\u1ed1i vi\u1ec7c k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Nguy\u00ean t\u1eafc tr\u1ecdng t\u00e2m l\u00e0 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, ngh\u0129a l\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu gi\u1eefa h\u1ee3p \u0111\u1ed3ng ph\u00e1p l\u00fd, v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft v\u1edbi th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n th\u1ef1c t\u1ebf. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n, ho\u1eb7c th\u1ecfa thu\u1eadn\/th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, giao d\u1ecbch \u0111\u00f3 v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang b\u1ea3n ch\u1ea5t kinh doanh gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y k\u00e9o theo m\u1ed9t h\u1ec7 qu\u1ea3 quan tr\u1ecdng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft nh\u1eadn doanh thu, l\u1ee3i nhu\u1eadn t\u1eeb giao d\u1ecbch ph\u1ea3i th\u1ef1c s\u1ef1 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro kinh doanh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f2n b\u00ean ph\u00e1t sinh chi ph\u00ed ph\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch, gi\u00e1 tr\u1ecb kinh t\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a m\u00ecnh.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o h\u1ee3p \u0111\u1ed3ng, m\u00e0 c\u00f2n xem x\u00e9t th\u1ef1c ch\u1ea5t d\u00f2ng ti\u1ec1n, d\u00f2ng l\u1ee3i \u00edch c\u00f3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi nh\u1eefng g\u00ec \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean gi\u1ea5y t\u1edd hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd quan tr\u1ecdng: <\/b><span style=\"font-weight: 400;\">D\u00f9 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u00e0o, k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i c\u00f9ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c nh\u1eafc l\u1ea1i nh\u1ea5t qu\u00e1n t\u1ea1i nhi\u1ec1u \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255, cho th\u1ea5y tinh th\u1ea7n ch\u1ed1ng chuy\u1ec3n gi\u00e1 xuy\u00ean su\u1ed1t to\u00e0n b\u1ed9 v\u0103n b\u1ea3n.<\/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\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_neu_khong_nhan_dien_dung_giao_dich_lien_ket_phat_sinh_theo_Nghi_dinh_255\"><\/span><b>H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4668\" aria-describedby=\"caption-attachment-4668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4668\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-neu-khong-nhan-dien-dung-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255.jpg\" alt=\"H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-neu-khong-nhan-dien-dung-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-neu-khong-nhan-dien-dung-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-neu-khong-nhan-dien-dung-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-neu-khong-nhan-dien-dung-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/He-qua-neu-khong-nhan-dien-dung-phat-sinh-giao-dich-lien-ket-Nghi-dinh-255-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4668\" class=\"wp-caption-text\">H\u1ec7 qu\u1ea3 n\u1ebfu kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u00fang ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf s\u00f3t ho\u1eb7c nh\u1eadn di\u1ec7n sai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 th\u1ee7 t\u1ee5c, m\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp, ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u1ef1c ch\u1ea5t, ho\u1eb7c c\u00f3 quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay, t\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay v\u00e0 chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf \u00e1p d\u1ee5ng ri\u00eang cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, v\u00e0 ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t ng\u01b0\u1ee1ng ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, v\u00e0 c\u00f3 l\u1ebd r\u1ee7i ro l\u1edbn nh\u1ea5t, l\u00e0 kh\u1ea3 n\u0103ng b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn ho\u1eb7c thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n vi\u1ec7c \u1ea5n \u0111\u1ecbnh n\u00e0y khi doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c sai th\u00f4ng tin, kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u ho\u1eb7c s\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp kh\u00f4ng trung th\u1ef1c, kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf, ho\u1eb7c d\u1ef1a v\u00e0o t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_quy_dinh_moi_chinh_thuc_co_hieu_luc\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi quy \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn s\u00e1t k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t. B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u01a1 c\u1ea5u s\u1edf h\u1eefu, h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n &#8211; b\u1ea3o l\u00e3nh, ti\u1ebfp \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu v\u1edbi 13 nh\u00f3m ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00ecnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc th\u1ee9 hai l\u00e0 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, h\u1ed3 s\u01a1 so s\u00e1nh \u0111\u1ed9c l\u1eadp theo \u0111\u00fang th\u1ee9 t\u1ef1 \u01b0u ti\u00ean m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 255 quy \u0111\u1ecbnh, \u01b0u ti\u00ean \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh n\u1ed9i b\u1ed9, sau \u0111\u00f3 \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh c\u01b0 tr\u00fa c\u00f9ng qu\u1ed1c gia, v\u00e0 cu\u1ed1i c\u00f9ng m\u1edbi m\u1edf r\u1ed9ng sang c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh, tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc th\u1ee9 ba, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang trong di\u1ec7n \u00e1p d\u1ee5ng theo <\/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 s\u1ed1 20\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc \u0111\u00e2y, c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp, v\u00ec Ngh\u1ecb \u0111\u1ecbnh 255 v\u1eabn cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n ti\u1ebfp ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u0169.<\/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;\">T\u00f3m l\u1ea1i, ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o c\u01a1 c\u1ea5u c\u1ed5 \u0111\u00f4ng, m\u00e0 c\u00f2n bao g\u1ed3m c\u1ea3 quan h\u1ec7 vay &#8211; b\u1ea3o l\u00e3nh, nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd v\u00e0 quan h\u1ec7 huy\u1ebft th\u1ed1ng c\u1ee7a ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc ba vi\u1ec7c:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0 l\u01b0u tr\u1eef H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, k\u1ec3 c\u1ea3 khi thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u1eabn ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u00f2i h\u1ecfi k\u1ef9 thu\u1eadt c\u0169ng nh\u01b0 nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p nh\u01b0 x\u00e1c \u0111\u1ecbnh d\u1eef li\u1ec7u so s\u00e1nh (Benchmarking), l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p \u0111\u1ebfn gi\u1ea3i tr\u00ecnh d\u1eef li\u1ec7u \u0111\u00e3 ch\u1ecdn. \u0110\u1ec3 tr\u00e1nh sai s\u00f3t d\u1eabn \u0111\u1ebfn r\u1ee7i ro, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc <\/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 nh\u1eefng \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch, n\u1ebfu c\u00f2n \u0111i\u1ec1u g\u00ec ch\u01b0a r\u00f5 v\u1ec1 c\u00e1ch nh\u1eadn di\u1ec7n b\u00ean li\u00ean k\u1ebft, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p \u0111\u1ec3 tham v\u1ea5n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chi\u1ec1u s\u00e2u chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n.<\/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 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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_phat_sinh_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/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=\"Nghi_dinh_2552026ND-CP_co_hieu_luc_tu_khi_nao_va_ap_dung_cho_ky_tinh_thue_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chuy\u1ec3n ti\u1ebfp theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng cho th\u1eddi gian chuy\u1ec3n ti\u1ebfp c\u00f2n l\u1ea1i.                    <\/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_vay_von_ngan_hang_co_bi_coi_la_phat_sinh_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p vay v\u1ed1n ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb coi l\u00e0 ph\u00e1t sinh 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, n\u1ebfu b\u00ean cho vay l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp\/gi\u00e1n ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i \u0110i\u1ec1u 5.2 Ngh\u1ecb \u0111\u1ecbnh 255.                    <\/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=\"Giao_dich_voi_nguoi_than_cua_giam_doc_hoac_chu_doanh_nghiep_co_phai_giao_dich_lien_ket_khong\"><\/span>Giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi th\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p c\u00f3 ph\u1ea3i 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\tC\u00f3, trong hai tr\u01b0\u1eddng h\u1ee3p: Hai doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 v\u1ee3 ch\u1ed3ng, cha m\u1eb9 - con c\u00e1i, anh ch\u1ecb em ru\u1ed9t\u2026; ho\u1eb7c doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1eeb 25% tr\u1edf l\u00ean, hay vay ho\u1eb7c m\u01b0\u1ee3n t\u1eeb 10% v\u1ed1n g\u00f3p tr\u1edf l\u00ean, v\u1edbi ch\u00ednh c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.                    <\/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=\"Chi_phi_lai_vay_cua_doanh_nghiep_co_giao_dich_lien_ket_bi_khong_che_nhu_the_nao\"><\/span>Chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a (l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ed9ng chi ph\u00ed kh\u1ea5u hao) trong k\u1ef3. Ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c.                    <\/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_khong_co_yeu_to_nuoc_ngoai_co_can_quan_tam_den_giao_dich_lien_ket_khong\"><\/span>Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea7n quan t\u00e2m \u0111\u1ebfn 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\tC\u00f3. Quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng gi\u1edbi h\u1ea1n \u1edf t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia m\u00e0 bao tr\u00f9m c\u1ea3 giao d\u1ecbch n\u1ed9i \u0111\u1ecba gi\u1eefa c\u00e1c c\u00f4ng ty trong n\u01b0\u1edbc c\u00f3 chung c\u1ed5 \u0111\u00f4ng, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c quan h\u1ec7 vay - b\u1ea3o l\u00e3nh \u0111\u1ee7 ng\u01b0\u1ee1ng quy \u0111\u1ecbnh. V\u00ec v\u1eady, ngay c\u1ea3 doanh nghi\u1ec7p thu\u1ea7n Vi\u1ec7t Nam c\u0169ng c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 k\u00ea khai.                    <\/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\": \"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP. 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