{"id":4905,"date":"2026-08-09T16:43:14","date_gmt":"2026-08-09T09:43:14","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4905"},"modified":"2026-08-09T16:43:14","modified_gmt":"2026-08-09T09:43:14","slug":"nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/","title":{"rendered":"Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan ph\u1ea3i n\u1eafm r\u00f5 k\u1ec3 t\u1eeb khi <\/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;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn nh\u1ea7m l\u1eabn r\u1eb1ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n k\u00ea khai Ph\u1ee5 l\u1ee5c I, ho\u1eb7c b\u1ecf s\u00f3t c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 khi k\u00ea khai, nh\u1eefng sai s\u00f3t t\u01b0\u1edfng nh\u1ecf nh\u01b0ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1, lo\u1ea1i chi ph\u00ed l\u00e3i vay ho\u1eb7c x\u1eed ph\u1ea1t khi thanh tra, ki\u1ec3m tra. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7, b\u00e1m s\u00e1t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng, ba ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u01a1 b\u1ea3n, \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I, k\u00ea khai thu h\u1ed9, chi h\u1ed9 v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Doi_tuong_va_nguyen_tac_ap_dung_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Doi_tuong_phai_thuc_hien_nghia_vu_tuan_thu\" >\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nguyen_tac_chi_phoi_nghia_vu_tuan_thu\" >Nguy\u00ean t\u1eafc chi ph\u1ed1i ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#3_nghia_vu_co_ban_khi_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\" >3 ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nghia_vu_lap_To_khai_giao_dich_lien_ket_Phu_luc_I\" >Ngh\u0129a v\u1ee5 l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I)<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nghia_vu_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nghia_vu_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\" >Ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Cac_truong_hop_phai_ke_khai_Phu_luc_I_theo_nghia_vu_tuan_thu_Nghi_dinh_255\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I theo ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nghia_vu_ke_khai_thu_ho_chi_ho_trong_giao_dich_lien_ket_theo_Nghi_dinh_255\" >Ngh\u0129a v\u1ee5 k\u00ea khai thu h\u1ed9, chi h\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft theo 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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Ban_chat_cua_khoan_thu_ho_chi_ho\" >B\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n thu h\u1ed9, chi h\u1ed9<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nguyen_tac_tuan_thu_khi_ke_khai_thu_ho_chi_ho\" >Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 khi k\u00ea khai thu h\u1ed9, chi h\u1ed9<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nghia_vu_tuan_thu_bat_buoc\" >Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 b\u1eaft bu\u1ed9c<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Cac_truong_hop_duoc_mien_tru_lap_ho_so_xac_dinh_gia\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Truong_hop_duoc_mien_ke_khai_dong_thoi_mien_lap_Ho_so\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Truong_hop_phai_ke_khai_nhung_duoc_mien_nghia_vu_lap_Ho_so_xac_dinh_gia\" >Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/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\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Truong_hop_da_ky_APA_Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00fd APA (Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Rui_ro_khi_khong_hoan_thanh_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\" >R\u1ee7i ro khi kh\u00f4ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Doanh_nghiep_co_bat_buoc_ke_khai_Phu_luc_I_du_duoc_mien_lap_Ho_so_xac_dinh_gia_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c k\u00ea khai Ph\u1ee5 l\u1ee5c I d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Khoan_thu_ho_chi_ho_co_phai_ke_khai_trong_giao_dich_lien_ket_khong\" >Kho\u1ea3n thu h\u1ed9, chi h\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai trong 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-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Truong_hop_nao_duoc_mien_hoan_toan_nghia_vu_ke_khai_giao_dich_lien_ket\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Thoi_han_nop_To_khai_giao_dich_lien_ket_Phu_luc_I_la_khi_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I) l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket\/#Nguong_doanh_thu_de_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_nhieu_theo_Nghi_dinh_255\" >Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao nhi\u00eau theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_nguyen_tac_ap_dung_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4907\" aria-describedby=\"caption-attachment-4907\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4907\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-va-nguyen-tac-ap-dung-nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4907\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_thuc_hien_nghia_vu_tuan_thu\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft 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;\">L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110\u00e2y l\u00e0 hai \u0111i\u1ec1u ki\u1ec7n \u0111i k\u00e8m nhau:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 khi v\u1eeba l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN, v\u1eeba c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft d\u1ef1a tr\u00ean c\u00e1c nh\u00f3m c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, trong \u0111\u00f3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00e3 b\u1ed5 sung c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch <\/span><b>m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\">, nh\u1eb1m ng\u0103n ng\u1eeba vi\u1ec7c doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng c\u00e1ch di\u1ec5n \u0111\u1ea1t h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 chuy\u1ec3n b\u1ea3n ch\u1ea5t giao d\u1ecbch vay t\u00e0i ch\u00ednh th\u00e0nh h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, t\u1eeb \u0111\u00f3 n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_chi_phoi_nghia_vu_tuan_thu\"><\/span><b>Nguy\u00ean t\u1eafc chi ph\u1ed1i ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean m\u1ed9t nguy\u00ean t\u1eafc g\u1ed1c l\u00e0 <\/span><b>nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp. <\/b><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh nghi\u1ec7p 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 vi\u1ec7c k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp y\u00eau c\u1ea7u c\u00e1c \u0111i\u1ec1u ki\u1ec7n trong giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n trong giao d\u1ecbch \u0111\u1ed9c l\u1eadp c\u00f3 c\u00f9ng \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng, tuy nhi\u00ean gi\u00e1 th\u1ecb tr\u01b0\u1eddng ho\u1eb7c gi\u00e1 v\u1edbi b\u00ean th\u1ee9 ba ch\u01b0a h\u1eb3n l\u00e0 gi\u00e1 \u00e1p d\u1ee5ng cho giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, vi\u1ec7c doanh nghi\u1ec7p ch\u1ec9 \u0111\u01a1n thu\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u1ed9t m\u1ee9c gi\u00e1 th\u1ecb tr\u01b0\u1eddng b\u1ea5t k\u1ef3 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u00e3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh nguy\u00ean t\u1eafc n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, m\u1ee9c \u0111\u1ed9 c\u1ee7a c\u00e1c ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf c\u00e1c ph\u1ea7n ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_nghia_vu_co_ban_khi_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>3 ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n khi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4908\" aria-describedby=\"caption-attachment-4908\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4908\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1.jpg\" alt=\"03 Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai 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\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Nghia-vu-tuan-thu-ke-khai-giao-dich-lien-ket-Nghi-dinh-255-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4908\" class=\"wp-caption-text\">03 Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai 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;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ba tr\u1ee5 c\u1ed9t ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 m\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp, n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng thay th\u1ebf l\u1eabn nhau m\u00e0 t\u1ed3n t\u1ea1i song song, m\u1ed7i ngh\u0129a v\u1ee5 c\u00f3 ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_lap_To_khai_giao_dich_lien_ket_Phu_luc_I\"><\/span><b>Ngh\u0129a v\u1ee5 l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i l\u1eadp T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n tu\u00e2n th\u1ee7, doanh nghi\u1ec7p c\u1ea7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 n\u00e0y tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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;\">Song song v\u1edbi vi\u1ec7c k\u00ea khai, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u00f3 y\u00eau c\u1ea7u, bao g\u1ed3m hai c\u1ea5u ph\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3b\u6587\u4ef6<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u1ea7n l\u01b0u \u00fd r\u1eb1ng:<\/b><span style=\"font-weight: 400;\"> C\u1ea3 2 b\u1ed9 h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m v\u00e0 l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p. Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra v\u00e0 y\u00eau c\u1ea7u cung c\u1ea5p, doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p h\u1ed3 s\u01a1 n\u00e0y trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y, v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n v\u1edbi th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a 15 ng\u00e0y trong tr\u00ecnh t\u1ef1 thanh tra tr\u01b0\u1edbc ki\u1ec3m tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR\"><\/span><b>Ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1ea1t ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f2n c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao, \u0111\u00e2y l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o \u0111\u1ed9c l\u1eadp, t\u00e1ch bi\u1ec7t v\u1edbi ngh\u0129a v\u1ee5 n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m m\u1edbi c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP chuy\u1ec3n ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb m\u1ed1c quy \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam sang m\u1ee9c <\/span><b>750 tri\u1ec7u Euro<\/b><span style=\"font-weight: 400;\">, ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD). C\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ea7n quy \u0111\u1ed5i t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_ke_khai_Phu_luc_I_theo_nghia_vu_tuan_thu_Nghi_dinh_255\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I theo ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 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;\">Nguy\u00ean t\u1eafc chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng hi\u1ec3u sai, cho r\u1eb1ng \u0111\u01b0\u1ee3c mi\u1ec5n h\u1ed3 s\u01a1 ngh\u0129a l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n lu\u00f4n c\u1ea3 vi\u1ec7c k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung ph\u1ea3i k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c I bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>M\u1ee5c I &#8211; Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft; \u0111\u1ed1i v\u1edbi b\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec ghi theo th\u00f4ng tin t\u1ea1i gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, l\u00e0 c\u00e1 nh\u00e2n th\u00ec ghi theo th\u00f4ng tin t\u1ea1i th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.\u00a0<\/span><\/li>\n<li aria-level=\"1\"><b>M\u1ee5c II &#8211; Th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft: <\/b><span style=\"font-weight: 400;\">Bao g\u1ed3m doanh thu, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>M\u1ee5c III, IV &#8211; Ch\u1ec9 ti\u00eau mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1\/mi\u1ec5n k\u00ea khai v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan APA:<\/strong> \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t v\u1ec1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 m\u00e0 doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb: doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (theo \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP) v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai t\u1ea1i M\u1ee5c III, IV c\u1ee7a Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_ke_khai_thu_ho_chi_ho_trong_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>Ngh\u0129a v\u1ee5 k\u00ea khai thu h\u1ed9, chi h\u1ed9 trong giao d\u1ecbch li\u00ean k\u1ebft theo 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;\">B\u00ean c\u1ea1nh doanh thu, chi ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u00f2n c\u1ea7n l\u01b0u \u00fd m\u1ed9t ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t ch\u00ednh l\u00e0 k\u00ea khai c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_cua_khoan_thu_ho_chi_ho\"><\/span><b>B\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n thu h\u1ed9, chi h\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n thu h\u1ed9, chi h\u1ed9 l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p thu ho\u1eb7c chi thay cho b\u00ean li\u00ean k\u1ebft, kh\u00f4ng c\u1ea5u th\u00e0nh doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 hay chi ph\u00ed h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o c\u1ee7a ch\u00ednh doanh nghi\u1ec7p. V\u00ec b\u1ea3n ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 doanh thu hay chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, n\u00ean c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch b\u1ea1ch kh\u1ecfi c\u00e1c ch\u1ec9 ti\u00eau k\u00ea khai doanh thu, chi ph\u00ed th\u00f4ng th\u01b0\u1eddng.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_tuan_thu_khi_ke_khai_thu_ho_chi_ho\"><\/span><b>Nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 khi k\u00ea khai thu h\u1ed9, chi h<\/b><b>\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I, c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 ti\u00eau t\u1ed5ng gi\u00e1 tr\u1ecb doanh thu b\u00e1n ra v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb chi ph\u00ed ph\u1ea3i tr\u1ea3 cho b\u00ean li\u00ean k\u1ebft. Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai ri\u00eang c\u00e1c kho\u1ea3n n\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau t\u1ed5ng gi\u00e1 tr\u1ecb thu h\u1ed9, t\u1ed5ng gi\u00e1 tr\u1ecb chi h\u1ed9 tr\u00ean Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_tuan_thu_bat_buoc\"><\/span><b>Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu hay chi ph\u00ed ch\u1ecbu thu\u1ebf, kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u1eabn l\u00e0 m\u1ed9t giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft trong k\u1ef3 t\u00ednh thu\u1ebf. Vi\u1ec7c k\u00ea khai minh b\u1ea1ch c\u00e1c kho\u1ea3n n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u00e0 b\u00ean li\u00ean k\u1ebft, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb quy k\u1ebft l\u00e0 che gi\u1ea5u giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra. Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 d\u00f9 c\u00e1c kho\u1ea3n n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_duoc_mien_tru_lap_ho_so_xac_dinh_gia\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ba ngh\u0129a v\u1ee5 n\u00eau tr\u00ean. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 t\u1ea1i \u0110i\u1ec1u 20, v\u1ec1 c\u01a1 b\u1ea3n k\u1ebf th\u1eeba tinh th\u1ea7n c\u1ee7a \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_mien_ke_khai_dong_thoi_mien_lap_Ho_so\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai \u0111\u1ed3ng th\u1eddi mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a, b kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o trong s\u1ed1 c\u00e1c b\u00ean li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ea3 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n tr\u1eeb to\u00e0n di\u1ec7n, \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft n\u1ed9i b\u1ed9 kh\u00f4ng t\u1ea1o ra r\u1ee7i ro chuy\u1ec3n gi\u00e1 do c\u00e1c b\u00ean ch\u1ecbu c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_phai_ke_khai_nhung_duoc_mien_nghia_vu_lap_Ho_so_xac_dinh_gia\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 doanh thu <\/span><b>d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> trong k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u00e2y l\u00e0 <\/span><b>\u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd, \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean t\u1eeb m\u1ee9c 200 t\u1ef7 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u00e3 <\/span><b>b\u00e3i b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;<\/b><span style=\"font-weight: 400;\">, v\u1ed1n l\u00e0 m\u1ed9t \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c song song theo quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_da_ky_APA_Thoa_thuan_truoc_ve_phuong_phap_xac_dinh_gia_tinh_thue\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00fd APA (Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 k\u00fd 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) v\u1edbi c\u01a1 quan thu\u1ebf, d\u00f9 l\u00e0 APA \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng hay \u0111a ph\u01b0\u01a1ng, ph\u1ea7n giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi APA \u0111\u00e3 k\u00fd \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c mi\u1ec5n n\u00e0y <\/span><b>ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n giao d\u1ecbch n\u1eb1m trong ph\u1ea1m vi APA<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng m\u1eb7c nhi\u00ean \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3. \u0110\u1ed1i v\u1edbi nh\u1eefng giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi APA \u0111\u00e3 k\u00fd, doanh nghi\u1ec7p v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd khi \u00e1p d\u1ee5ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu, gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00eau tr\u00ean. Vi\u1ec7c ch\u1ec9 \u0111\u00e1p \u1ee9ng m\u1ed9t ph\u1ea7n \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n. Khi \u0111\u00f3, ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 (bao g\u1ed3m c\u1ea3 k\u00ea khai l\u1eabn l\u1eadp h\u1ed3 s\u01a1) v\u1eabn ph\u00e1t sinh nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u00fang chu\u1ea9n ngay t\u1eeb \u0111\u1ea7u l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi b\u1ecb thanh tra, ki\u1ec3m tra, \u0111\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng<\/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, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 s\u1eb5n s\u00e0ng cung c\u1ea5p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_hoan_thanh_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro khi kh\u00f4ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai sai, k\u00ea khai thi\u1ebfu, ho\u1eb7c kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u r\u1ee7i ro v\u1ec1 thu\u1ebf, 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;\">B\u1ecb c\u01a1 quan thu\u1ebf <\/span><b>\u1ea5n \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra, d\u1eabn \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb <\/span><b>lo\u1ea1i tr\u1eeb chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n<\/b><span style=\"font-weight: 400;\"> theo t\u1ef7 l\u1ec7 30% tr\u00ean EBITDA n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb <\/span><b>x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 \u0111\u00fang th\u1eddi h\u1ea1n khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t chi ti\u1ebft ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, 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-tu-van-giao-dich-lien-ket\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u c\u1ee7a MAN \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/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;\">Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c n\u1ed9p m\u1ed9t t\u1edd khai \u0111\u00fang h\u1ea1n, m\u00e0 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ngh\u0129a v\u1ee5 li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd v\u1edbi nhau, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 <\/span><b>\u5173\u8054\u5173\u7cfb<\/b><span style=\"font-weight: 400;\">, tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, \u0111\u1ebfn vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa ngh\u0129a v\u1ee5 k\u00ea khai Ph\u1ee5 l\u1ee5c I, ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, ngh\u0129a v\u1ee5 k\u00ea khai thu h\u1ed9, chi h\u1ed9 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi nhi\u1ec1u \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ng\u01b0\u1ee1ng doanh thu, ti\u00eau ch\u00ed mi\u1ec5n tr\u1eeb v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t to\u00e0n b\u1ed9 giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea1m vi ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t chi ti\u1ebft ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u00f3 th\u1ec3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nghia_vu_tuan_thu_ke_khai_giao_dich_lien_ket_theo_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_ke_khai_Phu_luc_I_du_duoc_mien_lap_Ho_so_xac_dinh_gia_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c k\u00ea khai Ph\u1ee5 l\u1ee5c I d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ngh\u0129a v\u1ee5 k\u00ea khai theo Ph\u1ee5 l\u1ee5c I v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u00e0 hai ngh\u0129a v\u1ee5 \u0111\u1ed9c l\u1eadp. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo \u0111i\u1ec3m a ho\u1eb7c c kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a Ph\u1ee5 l\u1ee5c I.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_thu_ho_chi_ho_co_phai_ke_khai_trong_giao_dich_lien_ket_khong\"><\/span><b>Kho\u1ea3n thu h\u1ed9, chi h\u1ed9 c\u00f3 ph\u1ea3i k\u00ea khai trong giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. D\u00f9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu, chi ph\u00ed ch\u1ecbu thu\u1ebf, kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai ri\u00eang t\u1ea1i ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean Ph\u1ee5 l\u1ee5c I \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_duoc_mien_hoan_toan_nghia_vu_ke_khai_giao_dich_lien_ket\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 k\u00ea khai 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;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_To_khai_giao_dich_lien_ket_Phu_luc_I_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft (Ph\u1ee5 l\u1ee5c I) l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_de_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_nhieu_theo_Nghi_dinh_255\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 bao nhi\u00eau theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf, kh\u00f4ng ph\u00e1t sinh doanh thu\/chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n theo l\u0129nh v\u1ef1c m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1. \u0110\u00e2y l\u00e0 m\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean \u0111\u00e1ng k\u1ec3 so v\u1edbi ng\u01b0\u1ee1ng 200 t\u1ef7 \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan ph\u1ea3i n\u1eafm r\u00f5 k\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Kh\u00f4ng \u00edt doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4905","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\/4905","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=4905"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4905\/revisions"}],"predecessor-version":[{"id":4910,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4905\/revisions\/4910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4906"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}