{"id":4725,"date":"2026-07-23T14:48:21","date_gmt":"2026-07-23T07:48:21","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4725"},"modified":"2026-07-23T14:48:21","modified_gmt":"2026-07-23T07:48:21","slug":"thong-tu-95-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/","title":{"rendered":"Th\u00f4ng t\u01b0 95\/2026\/TT-BTC qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 01\/7\/2026, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-95-2026-tt-btc-huong-dan-hiep-dinh-tranh-danh-thue-hai-lan-va-ngan-ngua-tron-thue-439970-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA). \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo d\u00f5i s\u00e1t sao, b\u1edfi n\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf xuy\u00ean bi\u00ean gi\u1edbi trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf Vi\u1ec7t Nam \u0111ang c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady Th\u00f4ng t\u01b0 95\/2026\/TT-BTC th\u1ef1c s\u1ef1 quy \u0111\u1ecbnh nh\u1eefng g\u00ec? Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd ch\u1ecbu \u1ea3nh h\u01b0\u1edfng ra sao khi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, xin th\u1ef1c hi\u1ec7n MAP hay \u0111\u00e0m ph\u00e1n APA v\u1edbi c\u01a1 quan thu\u1ebf? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, gi\u00fap b\u1ea1n n\u1eafm b\u1eaft b\u1ee9c tranh t\u1ed5ng th\u1ec3 tr\u01b0\u1edbc khi \u0111i v\u00e0o t\u1eebng nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thong_tu_952026TT-BTC_la_gi_Can_cu_phap_ly_va_pham_vi_dieu_chinh\" >Th\u00f4ng t\u01b0 95\/2026\/TT-BTC l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thong_tu_952026TT-BTC_ra_doi_tren_co_so_phap_ly_nao\" >Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ra \u0111\u1eddi tr\u00ean c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Ba_nhom_noi_dung_chinh_ma_Thong_tu_952026TT-BTC_huong_dan\" >Ba nh\u00f3m n\u1ed9i dung ch\u00ednh m\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Doi_tuong_ap_dung_cua_Thong_tu_952026TT-BTC\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Nguyen_tac_ap_dung_Hiep_dinh_thue_theo_Thong_tu_952026TT-BTC\" >Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Uu_tien_ap_dung_Hiep_dinh_thue_khi_co_xung_dot_voi_phap_luat_trong_nuoc\" >\u01afu ti\u00ean \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf khi c\u00f3 xung \u0111\u1ed9t v\u1edbi ph\u00e1p lu\u1eadt trong n\u01b0\u1edbc<\/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\/thong-tu-95-2026-tt-btc\/#Nguyen_tac_giai_thich_thuat_ngu_theo_Thong_tu_952026TT-BTC\" >Nguy\u00ean t\u1eafc gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Xac_dinh_doi_tuong_cu_tru_Nen_tang_de_huong_uu_dai_Hiep_dinh_thue\" >X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa: N\u1ec1n t\u1ea3ng \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Cac_truong_hop_bi_tu_choi_ap_dung_Hiep_dinh_thue\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Nguyen_tac_chong_lam_dung_Hiep_dinh_thue\" >Nguy\u00ean t\u1eafc ch\u1ed1ng l\u1ea1m d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Tieu_chi_xac_dinh_chu_so_huu_thuc_huong\" >Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c h\u01b0\u1edfng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thoi_hieu_3_nam_ap_dung_Hiep_dinh_thue\" >Th\u1eddi hi\u1ec7u 3 n\u0103m \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thong_tu_952026TT-BTC_huong_dan_xac_dinh_co_so_thuong_tru_ra_sao\" >Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ra sao?<\/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\/thong-tu-95-2026-tt-btc\/#Ba_dieu_kien_cau_thanh_co_so_thuong_tru\" >Ba \u0111i\u1ec1u ki\u1ec7n c\u1ea5u th\u00e0nh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Diem_moi_Nen_tang_thuong_mai_dien_tu_nen_tang_so_duoc_coi_la_co_so_thuong_tru\" >\u0110i\u1ec3m m\u1edbi: N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 \u0111\u01b0\u1ee3c coi l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Cac_truong_hop_khong_hinh_thanh_co_so_thuong_tru\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u00ecnh th\u00e0nh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Quy_dinh_ve_thu_nhap_chiu_thue_theo_Hiep_dinh\" >Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thu_nhap_tu_tien_lai_co_phan_lai_tien_cho_vay_tien_ban_quyen\" >Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n, l\u00e3i ti\u1ec1n cho vay, ti\u1ec1n b\u1ea3n quy\u1ec1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thu_nhap_tu_dich_vu_ky_thuat_va_chuyen_nhuong_tai_san\" >Thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Bien_phap_tranh_danh_thue_hai_lan_tai_Viet_Nam\" >Bi\u1ec7n ph\u00e1p tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thu_tuc_thoa_thuan_song_phuong_MAP_theo_Thong_tu_952026TT-BTC\" >Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Khi_nao_doanh_nghiep_duoc_de_nghi_ap_dung_MAP\" >Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng MAP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Quy_trinh_04_buoc_giai_quyet_ho_so_MAP\" >Quy tr\u00ecnh 04 b\u01b0\u1edbc gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 MAP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Cac_truong_hop_bi_tu_choi_ho_so_MAP\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 MAP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Co_che_APA_Diem_nhan_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\" >C\u01a1 ch\u1ebf APA: \u0110i\u1ec3m nh\u1ea5n quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#APA_don_phuong_song_phuong_da_phuong_khac_nhau_the_nao\" >APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng kh\u00e1c nhau 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-27\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Dieu_kien_giao_dich_duoc_de_nghi_ap_dung_APA\" >\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Quy_trinh_04_buoc_xu_ly_ho_so_APA\" >Quy tr\u00ecnh 04 b\u01b0\u1edbc x\u1eed l\u00fd h\u1ed3 s\u01a1 APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thoi_han_hieu_luc_va_gia_han_APA\" >Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c v\u00e0 gia h\u1ea1n APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Cac_truong_hop_sua_doi_huy_bo_thu_hoi_APA\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eeda \u0111\u1ed5i, h\u1ee7y b\u1ecf, thu h\u1ed3i APA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Doanh_nghiep_can_chuan_bi_gi_de_tuan_thu_Thong_Tu_952026TT-BTC\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng T\u01b0 95\/2026\/TT-BTC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Ra_soat_ho_so_giao_dich_lien_ket_theo_yeu_cau_moi\" >R\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Chu_dong_tu_van_chuyen_gia_khi_de_nghi_ap_dung_MAPAPA\" >Ch\u1ee7 \u0111\u1ed9ng t\u01b0 v\u1ea5n chuy\u00ean gia khi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng MAP\/APA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Luu_y_ve_nghia_vu_bao_mat_va_cung_cap_thong_tin\" >L\u01b0u \u00fd v\u1ec1 ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt v\u00e0 cung c\u1ea5p th\u00f4ng tin<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thong-tu-95-2026-tt-btc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_952026TT-BTC_la_gi_Can_cu_phap_ly_va_pham_vi_dieu_chinh\"><\/span><b>Th\u00f4ng t\u01b0 95\/2026\/TT-BTC l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4726\" aria-describedby=\"caption-attachment-4726\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4726\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA.jpg\" alt=\"Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u1ec1 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, MAP v\u00e0 APA\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-toan-dien-ve-Hiep-dinh-thue-MAP-va-APA-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4726\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u1ec1 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, MAP v\u00e0 APA<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_952026TT-BTC_ra_doi_tren_co_so_phap_ly_nao\"><\/span><b>Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ra \u0111\u1eddi tr\u00ean c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh d\u1ef1a tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd kh\u00e1 \u0111\u1ed3 s\u1ed9, ph\u1ea3n \u00e1nh t\u00ednh ch\u1ea5t li\u00ean ng\u00e0nh c\u1ee7a l\u0129nh v\u1ef1c n\u00e0y: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Lu\u1eadt \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf s\u1ed1 108\/2016\/QH13 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 137\/2025\/QH15), <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c d\u1eabn chi\u1ebfu \u0111\u1ed3ng th\u1eddi nhi\u1ec1u ngh\u1ecb \u0111\u1ecbnh nh\u01b0 v\u1eady cho th\u1ea5y Th\u00f4ng t\u01b0 95\/2026\/TT-BTC kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t v\u0103n b\u1ea3n \u0111\u1ed9c l\u1eadp, m\u00e0 \u0111\u00f3ng vai tr\u00f2 k\u1ebft n\u1ed1i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u00e0 c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_noi_dung_chinh_ma_Thong_tu_952026TT-BTC_huong_dan\"><\/span><b>Ba nh\u00f3m n\u1ed9i dung ch\u00ednh m\u00e0 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 1, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC bao g\u1ed3m b\u1ed1n nh\u00f3m n\u1ed9i dung:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n, x\u1eed l\u00fd h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf (MAP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u00e3 g\u1ed9p chung ba m\u1ea3ng nghi\u1ec7p v\u1ee5 v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea3i r\u00e1c: \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, gi\u1ea3i quy\u1ebft tranh ch\u1ea5p thu\u1ebf qu\u1ed1c t\u1ebf th\u00f4ng qua MAP, v\u00e0 \u0111\u00e0m ph\u00e1n APA cho giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_cua_Thong_tu_952026TT-BTC\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u00e1p d\u1ee5ng cho ba nh\u00f3m ch\u1ee7 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, MAP, APA;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA theo \u0110i\u1ec1u 66 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 l\u00e0 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_Hiep_dinh_thue_theo_Thong_tu_952026TT-BTC\"><\/span><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Uu_tien_ap_dung_Hiep_dinh_thue_khi_co_xung_dot_voi_phap_luat_trong_nuoc\"><\/span><b>\u01afu ti\u00ean \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf khi c\u00f3 xung \u0111\u1ed9t v\u1edbi ph\u00e1p lu\u1eadt trong n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng \u0111\u01b0\u1ee3c Th\u00f4ng t\u01b0 95\/2026\/TT-BTC kh\u1eb3ng \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 l\u00e0:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf trong n\u01b0\u1edbc c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 c\u00f9ng m\u1ed9t v\u1ea5n \u0111\u1ec1, quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u00e1p d\u1ee5ng<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, nguy\u00ean t\u1eafc n\u00e0y \u0111i k\u00e8m m\u1ed9t gi\u1edbi h\u1ea1n quan tr\u1ecdng, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1o ra ngh\u0129a v\u1ee5 thu\u1ebf m\u1edbi, kh\u00e1c ho\u1eb7c n\u1eb7ng h\u01a1n so v\u1edbi ph\u00e1p lu\u1eadt trong n\u01b0\u1edbc. N\u00f3i c\u00e1ch kh\u00e1c, Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf ch\u1ec9 c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch (mi\u1ec5n, gi\u1ea3m) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ee9 kh\u00f4ng th\u1ec3 tr\u1edf th\u00e0nh c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00e1nh thu\u1ebf n\u1eb7ng h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_giai_thich_thuat_ngu_theo_Thong_tu_952026TT-BTC\"><\/span><b>Nguy\u00ean t\u1eafc gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1ed9t thu\u1eadt ng\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a trong Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng; n\u1ebfu thu\u1eadt ng\u1eef \u0111\u00f3 v\u1eeba xu\u1ea5t hi\u1ec7n trong ph\u00e1p lu\u1eadt thu\u1ebf v\u1eeba trong ph\u00e1p lu\u1eadt kh\u00e1c v\u1edbi n\u1ed9i h\u00e0m kh\u00e1c nhau th\u00ec \u01b0u ti\u00ean c\u00e1ch hi\u1ec3u theo ph\u00e1p lu\u1eadt thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u1ea3 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u1ec1u kh\u00f4ng c\u00f3 \u0111\u1ecbnh ngh\u0129a, Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam s\u1ebd trao \u0111\u1ed5i, th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u v\u1edbi B\u00ean k\u00fd k\u1ebft, \u0111\u00e2y ch\u00ednh l\u00e0 ti\u1ec1n \u0111\u1ec1 cho c\u01a1 ch\u1ebf MAP \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_cu_tru_Nen_tang_de_huong_uu_dai_Hiep_dinh_thue\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa: N\u1ec1n t\u1ea3ng \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC d\u00e0nh h\u1eb3n \u0110i\u1ec1u 8 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa, \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch t\u1eeb Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tu\u1ea7n t\u1ef1 theo c\u00e1c ti\u00eau th\u1ee9c: nh\u00e0 \u1edf th\u01b0\u1eddng tr\u00fa, quan h\u1ec7 kinh t\u1ebf &#8211; c\u00e1 nh\u00e2n ch\u1eb7t ch\u1ebd h\u01a1n, th\u1eddi gian c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean h\u01a1n, qu\u1ed1c t\u1ecbch, v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng n\u1ebfu v\u1eabn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, ti\u00eau ch\u00ed bao g\u1ed3m n\u01a1i th\u00e0nh l\u1eadp, tr\u1ee5 s\u1edf ch\u00ednh, v\u00e0 tr\u1ee5 s\u1edf \u0111i\u1ec1u h\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a <\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-chi-phi-lai-vay-nghi-dinh-255\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay Ngh\u1ecb \u0111\u1ecbnh 255.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_tu_choi_ap_dung_Hiep_dinh_thue\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chong_lam_dung_Hiep_dinh_thue\"><\/span><b>Nguy\u00ean t\u1eafc ch\u1ed1ng l\u1ea1m d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 nh\u1ea5t. Theo \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam s\u1ebd t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf n\u1ebfu m\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn l\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n, gi\u1ea3m thu\u1ebf hay c\u00f2n g\u1ecdi l\u00e0 nguy\u00ean t\u1eafc &#8220;m\u1ee5c \u0111\u00edch ch\u00ednh&#8221; (Principal Purpose Test) quen thu\u1ed9c trong khung kh\u1ed5 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf t\u00ednh thu\u1ebf (BEPS) m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 cam k\u1ebft th\u00f4ng qua Hi\u1ec7p \u0111\u1ecbnh \u0111a ph\u01b0\u01a1ng MLI.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_chu_so_huu_thuc_huong\"><\/span><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c h\u01b0\u1edfng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC li\u1ec7t k\u00ea kh\u00e1 chi ti\u1ebft 07 tr\u01b0\u1eddng h\u1ee3p m\u00e0 ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c h\u01b0\u1edfng, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i tr\u00ean 50% thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa n\u01b0\u1edbc th\u1ee9 ba trong v\u00f2ng 12 th\u00e1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 (ho\u1eb7c h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f3) ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c ch\u1ea5t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy m\u00f4 t\u00e0i s\u1ea3n, nh\u00e2n s\u1ef1 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 kh\u00f4ng g\u00e1nh ch\u1ecbu r\u1ee7i ro \u0111\u1ed1i v\u1edbi thu nh\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc c\u00f3 thu\u1ebf su\u1ea5t d\u01b0\u1edbi 10%;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c l\u00e0 \u0111\u1ea1i l\u00fd, c\u00f4ng ty trung gian \u0111\u01b0\u1ee3c l\u1eadp ra ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u00e1nh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng xuy\u00ean su\u1ed1t khi c\u01a1 quan thu\u1ebf xem x\u00e9t h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_hieu_3_nam_ap_dung_Hiep_dinh_thue\"><\/span><b>Th\u1eddi hi\u1ec7u 3 n\u0103m \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 ph\u00e1t sinh qu\u00e1 3 n\u0103m t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_952026TT-BTC_huong_dan_xac_dinh_co_so_thuong_tru_ra_sao\"><\/span><b>Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4727\" aria-describedby=\"caption-attachment-4727\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4727\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru.jpg\" alt=\"Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thong-tu-95_2026_TT-BTC-huong-dan-xac-dinh-co-so-thuong-tru-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4727\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_dieu_kien_cau_thanh_co_so_thuong_tru\"><\/span><b>Ba \u0111i\u1ec1u ki\u1ec7n c\u1ea5u th\u00e0nh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa l\u00e0 m\u1ea5u ch\u1ed1t quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng. Theo \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n ba \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duy tr\u00ec m\u1ed9t c\u01a1 s\u1edf v\u1eadt ch\u1ea5t t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf \u0111\u00f3 c\u00f3 t\u00ednh ch\u1ea5t c\u1ed1 \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Diem_moi_Nen_tang_thuong_mai_dien_tu_nen_tang_so_duoc_coi_la_co_so_thuong_tru\"><\/span><b>\u0110i\u1ec3m m\u1edbi: N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 \u0111\u01b0\u1ee3c coi l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi xu h\u01b0\u1edbng kinh t\u1ebf s\u1ed1 c\u1ee7a Th\u00f4ng t\u01b0 95\/2026\/TT-BTC l\u00e0 vi\u1ec7c kh\u1eb3ng \u0111\u1ecbnh: n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 m\u00e0 qua \u0111\u00f3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 th\u1ecfa m\u00e3n ba \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa. Quy \u0111\u1ecbnh n\u00e0y m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7, n\u1ec1n t\u1ea3ng s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 c\u0169ng h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa th\u00f4ng qua c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t (th\u01b0\u1eddng g\u1eafn v\u1edbi ng\u01b0\u1ee1ng th\u1eddi gian theo t\u1eebng Hi\u1ec7p \u0111\u1ecbnh), cung c\u1ea5p d\u1ecbch v\u1ee5 v\u01b0\u1ee3t qu\u00e1 183 ng\u00e0y trong 12 th\u00e1ng, ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd ph\u1ee5 thu\u1ed9c c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng thay m\u1eb7t doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_hinh_thanh_co_so_thuong_tru\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u00ecnh th\u00e0nh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC c\u0169ng li\u1ec7t k\u00ea c\u00e1c ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh chu\u1ea9n b\u1ecb, ph\u1ee5 tr\u1ee3 nh\u01b0 l\u01b0u kho, tr\u01b0ng b\u00e0y h\u00e0ng h\u00f3a, thu th\u1eadp th\u00f4ng tin\u2026 s\u1ebd kh\u00f4ng l\u00e0m ph\u00e1t sinh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p c\u1ea5u tr\u00fac m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, tr\u00e1nh ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thu_nhap_chiu_thue_theo_Hiep_dinh\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_tien_lai_co_phan_lai_tien_cho_vay_tien_ban_quyen\"><\/span><b>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n, l\u00e3i ti\u1ec1n cho vay, ti\u1ec1n b\u1ea3n quy\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC d\u00e0nh nhi\u1ec1u \u0111i\u1ec1u kho\u1ea3n (t\u1eeb M\u1ee5c 6 \u0111\u1ebfn M\u1ee5c 9 Ch\u01b0\u01a1ng II) \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp th\u1ee5 \u0111\u1ed9ng \u0111i\u1ec3n h\u00ecnh trong giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi nh\u01b0 ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n, l\u00e3i ti\u1ec1n cho vay, ti\u1ec1n b\u1ea3n quy\u1ec1n v\u00e0 ph\u00ed d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung l\u00e0 Vi\u1ec7t Nam c\u00f3 quy\u1ec1n thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a B\u00ean k\u00fd k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c thu\u1ebf su\u1ea5t gi\u1edbi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i t\u1eebng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110\u00e1ng l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u1ed7i lo\u1ea1i thu nh\u1eadp n\u00e0y, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u1ec1u quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n v\u1ec1 &#8220;\u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c h\u01b0\u1edfng&#8221; ngh\u0129a l\u00e0 ch\u1ec9 khi ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp th\u1ef1c s\u1ef1 l\u00e0 ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi cho vay, hay ng\u01b0\u1eddi c\u00f3 quy\u1ec1n khai th\u00e1c b\u1ea3n quy\u1ec1n th\u00ec m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i. Quy \u0111\u1ecbnh n\u00e0y m\u1ed9t l\u1ea7n n\u1eefa cho th\u1ea5y tinh th\u1ea7n ch\u1ed1ng l\u1ea1m d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf xuy\u00ean su\u1ed1t to\u00e0n v\u0103n b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_dich_vu_ky_thuat_va_chuyen_nhuong_tai_san\"><\/span><b>Thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ph\u00ed d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC l\u00e0m r\u00f5 \u0111\u00e2y l\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n cho d\u1ecbch v\u1ee5 mang t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt, qu\u1ea3n l\u00fd ho\u1eb7c t\u01b0 v\u1ea5n, kh\u00f4ng bao g\u1ed3m quan h\u1ec7 lao \u0111\u1ed9ng. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n gi\u00e1n ti\u1ebfp trong doanh nghi\u1ec7p m\u00e0 gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n chi\u1ebfm t\u1ef7 l\u1ec7 ch\u1ee7 y\u1ebfu (th\u01b0\u1eddng tr\u00ean 50% n\u1ebfu Hi\u1ec7p \u0111\u1ecbnh kh\u00f4ng quy \u0111\u1ecbnh kh\u00e1c) trong t\u1ed5ng t\u00e0i s\u1ea3n, \u0111\u00e2y l\u00e0 n\u1ed9i dung c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n t\u00e1i c\u1ea5u tr\u00fac, M&amp;A c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi tham chi\u1ebfu Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bien_phap_tranh_danh_thue_hai_lan_tai_Viet_Nam\"><\/span><b>Bi\u1ec7n ph\u00e1p tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn ba bi\u1ec7n ph\u00e1p m\u00e0 Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ec3 tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf tr\u1ef1c ti\u1ebfp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n gi\u1ea3m t\u1ea1i B\u00ean k\u00fd k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 kh\u1ea5u tr\u1eeb gi\u00e1n ti\u1ebfp \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc khi chia c\u1ed5 t\u1ee9c.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i bi\u1ec7n ph\u00e1p \u0111\u1ec1u c\u00f3 nguy\u00ean t\u1eafc ri\u00eang v\u1ec1 m\u1ee9c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nhung-gioi-han-va-quy-dinh-nghi-dinh-255\/\">Nh\u1eefng gi\u1edbi h\u1ea1n v\u00e0 quy \u0111\u1ecbnh 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=\"Thu_tuc_thoa_thuan_song_phuong_MAP_theo_Thong_tu_952026TT-BTC\"><\/span><b>Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4728\" aria-describedby=\"caption-attachment-4728\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4728\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC.jpg\" alt=\"Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Thu-tuc-thoa-thuan-song-phuong-MAP-theo-Thong-tu-95_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4728\" class=\"wp-caption-text\">Th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_de_nghi_ap_dung_MAP\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng MAP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAP l\u00e0 c\u01a1 ch\u1ebf \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c nh\u1eb1m gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng \u0111\u00e1nh thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, \u0111i\u1ec3n h\u00ecnh l\u00e0 \u0111\u00e1nh thu\u1ebf tr\u00f9ng ph\u00e1t sinh t\u1eeb \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Th\u00f4ng t\u01b0 95\/2026\/TT-BTC quy \u0111\u1ecbnh th\u1eddi hi\u1ec7u \u0111\u1ec1 ngh\u1ecb MAP l\u00e0 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o \u0111\u1ea7u ti\u00ean d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u1eed l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_04_buoc_giai_quyet_ho_so_MAP\"><\/span><b>Quy tr\u00ecnh 04 b\u01b0\u1edbc gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 MAP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh MAP theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC g\u1ed3m b\u1ed1n giai \u0111o\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: R\u00e0 so\u00e1t, ph\u00e2n t\u00edch h\u1ed3 s\u01a1;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Trao \u0111\u1ed5i quan \u0111i\u1ec3m, \u0111\u00e0m ph\u00e1n v\u00e0 l\u1ea5y \u00fd ki\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: K\u1ebft th\u00fac v\u00e0 th\u1ef1c hi\u1ec7n MAP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb MAP theo M\u1eabu s\u1ed1 01\/DTA-MAP ph\u1ea3i bao g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai thu\u1ebf li\u00ean quan, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (\u0111\u1ed1i v\u1edbi MAP v\u1ec1 chuy\u1ec3n gi\u00e1), c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh, ph\u00e2n t\u00edch l\u1eadp lu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ec9 ch\u1ea5p nh\u1eadn m\u1ed9t ph\u1ea7n d\u1ef1 th\u1ea3o th\u1ecfa thu\u1eadn chung MAP; to\u00e0n b\u1ed9 n\u1ed9i dung ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn tr\u1ecdn v\u1eb9n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ed1ng nh\u1ea5t chia th\u1ecfa thu\u1eadn th\u00e0nh nhi\u1ec1u ph\u1ea7n do t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_bi_tu_choi_ho_so_MAP\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1 MAP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC li\u1ec7t k\u00ea s\u00e1u tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam t\u1eeb ch\u1ed1i \u0111\u1ec1 ngh\u1ecb MAP, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00e1 th\u1eddi h\u1ea1n 3 n\u0103m (ho\u1eb7c 2 n\u0103m t\u00f9y Hi\u1ec7p \u0111\u1ecbnh);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110ang trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf m\u00e0 ch\u01b0a c\u00f3 Bi\u00ean b\u1ea3n ch\u00ednh th\u1ee9c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u0103n c\u1ee9 l\u1ea1m d\u1ee5ng MAP nh\u1eb1m tr\u00e1nh thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_APA_Diem_nhan_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>C\u01a1 ch\u1ebf APA: \u0110i\u1ec3m nh\u1ea5n quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4729\" aria-describedby=\"caption-attachment-4729\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4729\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"C\u01a1 ch\u1ebf APA \u0111i\u1ec3m nh\u1ea5n quan tr\u1ecdng Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Co-che-APA-diem-nhan-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4729\" class=\"wp-caption-text\">C\u01a1 ch\u1ebf APA \u0111i\u1ec3m nh\u1ea5n quan tr\u1ecdng Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"APA_don_phuong_song_phuong_da_phuong_khac_nhau_the_nao\"><\/span><b>APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u00f3 l\u1ebd l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng l\u00e0m giao d\u1ecbch li\u00ean k\u1ebft quan t\u00e2m nh\u1ea5t trong Th\u00f4ng t\u01b0 95\/2026\/TT-BTC. Theo \u0110i\u1ec1u 68, APA \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ba h\u00ecnh th\u1ee9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA \u0111\u01a1n ph\u01b0\u01a1ng (k\u00fd k\u1ebft gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">APA song ph\u01b0\u01a1ng (gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 m\u1ed9t c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 APA \u0111a ph\u01b0\u01a1ng (gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 nhi\u1ec1u c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c APA ph\u00f9 h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n, s\u1ed1 l\u01b0\u1ee3ng qu\u1ed1c gia li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro chuy\u1ec3n gi\u00e1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_giao_dich_duoc_de_nghi_ap_dung_APA\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 67 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi b\u1ed1n \u0111i\u1ec1u ki\u1ec7n: \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 ti\u1ebfp t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb APA, c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp, kh\u00f4ng thu\u1ed9c di\u1ec7n tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i thu\u1ebf; v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_04_buoc_xu_ly_ho_so_APA\"><\/span><b>Quy tr\u00ecnh 04 b\u01b0\u1edbc x\u1eed l\u00fd h\u1ed3 s\u01a1 APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh APA theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC c\u0169ng g\u1ed3m 04 b\u01b0\u1edbc t\u01b0\u01a1ng t\u1ef1 MAP:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: N\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c (M\u1eabu s\u1ed1 01\/APA-\u0110N);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: R\u00e0 so\u00e1t, ph\u00e2n t\u00edch v\u00e0 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: Trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: K\u00fd k\u1ebft, l\u01b0u h\u00e0nh APA.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb h\u1ecdp tham v\u1ea5n s\u01a1 b\u1ed9 tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, tuy \u0111\u00e2y kh\u00f4ng ph\u1ea3i th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c nh\u01b0ng \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u0111\u1ec3 l\u00e0m r\u00f5 ph\u1ea1m vi giao d\u1ecbch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u01b0\u1edbc khi b\u01b0\u1edbc v\u00e0o quy tr\u00ecnh ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1ea9m quy\u1ec1n, \u0111\u1ed1i v\u1edbi APA song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng, C\u1ee5c Thu\u1ebf ch\u1ee7 tr\u00ec to\u00e0n b\u1ed9 quy tr\u00ecnh; tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, li\u00ean quan nhi\u1ec1u qu\u1ed1c gia, C\u1ee5c Thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi \u0111\u00e0m ph\u00e1n ch\u00ednh th\u1ee9c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_hieu_luc_va_gia_han_APA\"><\/span><b>Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c v\u00e0 gia h\u1ea1n APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA cho giai \u0111o\u1ea1n li\u00ean t\u1ee5c t\u1ed1i \u0111a 05 n\u0103m t\u00ednh thu\u1ebf, c\u00f2n th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a APA \u0111\u00e3 k\u00fd k\u1ebft t\u1ed1i \u0111a l\u00e0 03 n\u0103m t\u00ednh thu\u1ebf k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 APA \u0111\u01b0\u1ee3c k\u00fd k\u1ebft. APA c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng qu\u00e1 03 n\u0103m n\u1ebfu ph\u1ea1m vi giao d\u1ecbch, c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u1ecdng y\u1ebfu v\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n kh\u00f4ng c\u00f3 thay \u0111\u1ed5i mang t\u00ednh tr\u1ecdng y\u1ebfu. H\u1ed3 s\u01a1 gia h\u1ea1n ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi APA h\u1ebft h\u1ea1n \u00edt nh\u1ea5t 6 th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_sua_doi_huy_bo_thu_hoi_APA\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eeda \u0111\u1ed5i, h\u1ee7y b\u1ecf, thu h\u1ed3i APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ph\u00e2n bi\u1ec7t r\u00f5 ba t\u00ecnh hu\u1ed1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i APA khi gi\u1ea3 \u0111\u1ecbnh tr\u1ecdng y\u1ebfu thay \u0111\u1ed5i ho\u1eb7c ph\u00e1p lu\u1eadt thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee7y b\u1ecf APA khi c\u00e1c b\u00ean kh\u00f4ng tu\u00e2n th\u1ee7 \u0111i\u1ec1u kho\u1ea3n, c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu trong h\u1ed3 s\u01a1, ho\u1eb7c kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c n\u1ed9i dung s\u1eeda \u0111\u1ed5i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu h\u1ed3i APA l\u00e0 bi\u1ec7n ph\u00e1p nghi\u00eam kh\u1eafc nh\u1ea5t, \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ed1 \u00fd cung c\u1ea5p th\u00f4ng tin sai ho\u1eb7c gian l\u1eadn, v\u1edbi h\u1ec7 qu\u1ea3 t\u00ednh hi\u1ec7u l\u1ef1c thu h\u1ed3i t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a giai \u0111o\u1ea1n \u00e1p d\u1ee5ng APA.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_tuan_thu_Thong_Tu_952026TT-BTC\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng T\u01b0 95\/2026\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_ho_so_giao_dich_lien_ket_theo_yeu_cau_moi\"><\/span><b>R\u00e0 so\u00e1t h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo y\u00eau c\u1ea7u m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 95\/2026\/TT-BTC ch\u00ednh th\u1ee9c \u0111i v\u00e0o th\u1ef1c ti\u1ec5n \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng 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 hi\u1ec7n c\u00f3, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c h\u01b0\u1edfng, c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa v\u00e0 c\u00e1c ti\u00eau ch\u00ed ch\u1ed1ng l\u1ea1m d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i v\u0103n b\u1ea3n n\u00e0y. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh kinh doanh qua n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i r\u1ee7i ro ph\u00e1t sinh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c n\u1ed9i b\u1ed9 \u0111\u1ec3 t\u1ef1 r\u00e0 so\u00e1t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/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, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u tr\u01b0\u1edbc khi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, MAP ho\u1eb7c APA theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_dong_tu_van_chuyen_gia_khi_de_nghi_ap_dung_MAPAPA\"><\/span><b>Ch\u1ee7 \u0111\u1ed9ng t\u01b0 v\u1ea5n chuy\u00ean gia khi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng MAP\/APA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh MAP v\u00e0 APA theo Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u00f2i h\u1ecfi kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1, d\u1eef li\u1ec7u ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00e0m ph\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf kh\u00e1 ph\u1ee9c t\u1ea1p, nh\u1ea5t l\u00e0 v\u1edbi APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng. Doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n thu\u00ea ho\u1eb7c s\u1eed d\u1ee5ng chuy\u00ean gia \u0111\u1ed9c l\u1eadp, t\u1ed5 ch\u1ee9c t\u01b0 v\u1ea5n \u0111\u1ec3 h\u1ed7 tr\u1ee3 trong su\u1ed1t qu\u00e1 tr\u00ecnh n\u00e0y, d\u00f9 tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng v\u1eabn thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean \u0111\u1ed3ng h\u00e0nh c\u00f9ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p ngay t\u1eeb giai \u0111o\u1ea1n h\u1ecdp tham v\u1ea5n s\u01a1 b\u1ed9, nh\u1eb1m x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111\u00e0m ph\u00e1n APA ph\u00f9 h\u1ee3p v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb d\u1eebng gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 gi\u1eefa ch\u1eebng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_nghia_vu_bao_mat_va_cung_cap_thong_tin\"><\/span><b>L\u01b0u \u00fd v\u1ec1 ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt v\u00e0 cung c\u1ea5p th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 95\/2026\/TT-BTC \u0111\u1eb7t ra y\u00eau c\u1ea7u kh\u00e1 ch\u1eb7t ch\u1ebd v\u1ec1 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c cho c\u01a1 quan thu\u1ebf trong su\u1ed1t qu\u00e1 tr\u00ecnh x\u1eed l\u00fd MAP, APA. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan trong su\u1ed1t v\u00f2ng \u0111\u1eddi c\u1ee7a th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd k\u1ebft, b\u1edfi \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf theo d\u00f5i, gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 h\u00e0ng n\u0103m th\u00f4ng qua b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 APA.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 n\u00f3i, Th\u00f4ng t\u01b0 95\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n nh\u1ea5t t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, k\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u01a1 ch\u1ebf MAP v\u00e0 APA d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. T\u1eeb nguy\u00ean t\u1eafc ch\u1ed1ng l\u1ea1m d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa trong n\u1ec1n kinh t\u1ebf s\u1ed1, cho \u0111\u1ebfn quy tr\u00ecnh chi ti\u1ebft \u0111\u00e0m ph\u00e1n APA, t\u1ea5t c\u1ea3 \u0111\u1ec1u cho th\u1ea5y xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111ang ng\u00e0y c\u00e0ng ti\u1ec7m c\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c c\u1ee7a OECD v\u00e0 cam k\u1ebft BEPS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 95\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf, \u0111\u00e1nh thu\u1ebf tr\u00f9ng, m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft minh b\u1ea1ch, b\u1ec1n v\u1eefng th\u00f4ng qua APA. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00e2n nh\u1eafc \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf, th\u1ef1c hi\u1ec7n MAP hay \u0111\u00e0m ph\u00e1n APA, h\u00e3y <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n l\u1ed9 tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/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>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network<\/span><\/strong>\u00a0<\/span><\/a><\/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>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 01\/7\/2026, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 95\/2026\/TT-BTC, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA). \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4726,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4725"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4725\/revisions"}],"predecessor-version":[{"id":4731,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4725\/revisions\/4731"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4726"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}