{"id":4948,"date":"2026-08-14T14:13:03","date_gmt":"2026-08-14T07:13:03","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4948"},"modified":"2026-08-14T14:13:03","modified_gmt":"2026-08-14T07:13:03","slug":"giao-dich-lien-ket-nghi-dinh-255","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/","title":{"rendered":"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP: C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; con, c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i hay giao d\u1ecbch vay m\u01b0\u1ee3n v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u0169ng kh\u00f4ng th\u1ec3 b\u1ecf qua. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t l\u00e0 si\u1ebft ch\u1eb7t c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1ed1n. Trong b\u00e0i vi\u1ebft n\u00e0y, MAN &#8211; Master Accountant Network, v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n, s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255, nh\u1eadn di\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u ph\u00e1t sinh v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 tr\u01b0\u1edbc khi b\u1ecb c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_Nghi_dinh_255_la_gi\" >Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\" >D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Pham_vi_ke_khai_giao_dich_lien_ket_Nghi_dinh_255_Giao_dich_nao_phai_ke_khai_giao_dich_nao_khong\" >Ph\u1ea1m vi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255: Giao d\u1ecbch n\u00e0o ph\u1ea3i k\u00ea khai, giao d\u1ecbch n\u00e0o kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cac_giao_dich_phai_ke_khai_vao_Phu_luc_I\" >C\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0o 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-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cac_giao_dich_ke_khai_thu_chi_ho\" >C\u00e1c giao d\u1ecbch k\u00ea khai thu, chi h\u1ed9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket_Nghi_dinh_255\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_ve_giao_dich_lien_ket_Nghi_dinh_255\" >MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#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-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_255\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Doanh_nghiep_nho_co_thuoc_dien_phai_ke_khai_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?\u00a0<\/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\/giao-dich-lien-ket-nghi-dinh-255\/#Giao_dich_lien_ket_va_chuyen_gia_co_phai_la_mot_khong\" >Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chuy\u1ec3n gi\u00e1 c\u00f3 ph\u1ea3i l\u00e0 m\u1ed9t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\" >C\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giao-dich-lien-ket-nghi-dinh-255\/#Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\" >Th\u1eddi h\u1ea1n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 khi n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_Nghi_dinh_255_la_gi\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u m\u1ed9t c\u00e1ch ng\u1eafn g\u1ecdn, giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 nh\u1eefng giao d\u1ecbch ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, ngh\u0129a l\u00e0 gi\u1eefa c\u00e1c b\u00ean m\u00e0 m\u1ed9t b\u00ean c\u00f3 kh\u1ea3 n\u0103ng chi ph\u1ed1i, ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n, ch\u00ednh s\u00e1ch hay k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a b\u00ean c\u00f2n l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, c\u00f3 04 nh\u00f3m giao d\u1ecbch ch\u00ednh c\u1ea5u th\u00e0nh n\u00ean giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd l\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 hay kh\u00f4ng, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ec9 nh\u00ecn v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u00f3, m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i xem x\u00e9t \u0111\u1ed3ng th\u1eddi m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u00ean tham gia. M\u1ed9t h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u00e0n to\u00e0n b\u00ecnh th\u01b0\u1eddng v\u1eabn c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 n\u1ebfu b\u00ean mua v\u00e0 b\u00ean b\u00e1n c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t ho\u1eb7c qu\u1ea3n l\u00fd l\u1eabn nhau theo c\u00e1c ti\u00eau ch\u00ed m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t v\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 ch\u00ednh l\u00e0 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp (arm&#8217;s length principle). Theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 ph\u1ea3i lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf do quan h\u1ec7 li\u00ean k\u1ebft chi ph\u1ed1i, t\u00e1c \u0111\u1ed9ng, \u0111\u1ec3 k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 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. N\u00f3i c\u00e1ch kh\u00e1c, d\u00f9 hai doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 m\u1eadt thi\u1ebft \u0111\u1ebfn \u0111\u00e2u, khi giao d\u1ecbch v\u1edbi nhau, gi\u00e1 c\u1ea3 v\u00e0 \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ec3 h\u1ecd l\u00e0 hai b\u00ean ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 m\u1ed1i li\u00ean h\u1ec7 \u0111\u1eb7c bi\u1ec7t n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_hieu_nhan_biet_cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_2552026ND-CP\"><\/span><b>D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4963\" aria-describedby=\"caption-attachment-4963\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4963\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 d\u1ea5u hi\u1ec7n nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-dau-hien-nhan-biet-cac-ben-co-quan-he-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4963\" class=\"wp-caption-text\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 d\u1ea5u hi\u1ec7n nh\u1eadn bi\u1ebft c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n n\u1eafm r\u00f5, b\u1edfi vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t tr\u01b0\u1edbc khi n\u00f3i \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255. Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP d\u00e0nh h\u1eb3n m\u1ed9t \u0111i\u1ec1u kho\u1ea3n ri\u00eang \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng quy \u0111\u1ecbnh v\u1ec1 b\u00ean li\u00ean k\u1ebft t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00f3 s\u1ef1 m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c l\u1eadp quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00ecnh th\u00e0nh quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5173\u7cfb\u7ec4\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\"><span style=\"font-weight: 400;\">Quan h\u1ec7 g\u00f3p v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef \u00edt nh\u1ea5t 25% v\u1ed1n (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp) c\u1ee7a doanh nghi\u1ec7p kia<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu do b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n, n\u1eafm gi\u1eef \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cho vay, b\u1ea3o l\u00e3nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho doanh nghi\u1ec7p kh\u00e1c vay (k\u1ec3 c\u1ea3 kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m b\u1edfi b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1), khi: d\u01b0 n\u1ee3 vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/p>\n<p><b>\u0110i\u1ec3m m\u1edbi: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng khi b\u00ean cho vay\/b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng c\u00f3 quan h\u1ec7 g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t kh\u00e1c v\u1edbi doanh nghi\u1ec7p \u0111i vay; hai b\u00ean kh\u00f4ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c; ho\u1eb7c b\u00ean b\u1ea3o l\u00e3nh l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 v\u00e0 kh\u00f4ng ki\u1ec3m so\u00e1t g\u00f3p v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p kia, ho\u1eb7c m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p kia; ho\u1eb7c hai doanh nghi\u1ec7p c\u00f9ng c\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean l\u00e3nh \u0111\u1ea1o, ho\u1eb7c c\u00f9ng m\u1ed9t th\u00e0nh vi\u00ean c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh, \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 gia \u0111\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hai doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u h\u00e0nh ho\u1eb7c ki\u1ec3m so\u00e1t b\u1edfi c\u00e1c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh (\u00f4ng b\u00e0, cha m\u1eb9, c\u00f4 d\u00ec, ch\u00fa b\u00e1c, anh ch\u1ecb em, v\u1ee3 ch\u1ed3ng, con c\u00e1i nu\u00f4i, con ri\u00eang\u2026).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, ho\u1eb7c gi\u1eefa c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f9ng ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n, th\u00f4ng qua v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0o doanh nghi\u1ec7p ho\u1eb7c th\u00f4ng qua vi\u1ec7c tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t (b\u1ea3n ch\u1ea5t)\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c trong \u0111\u00f3 doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp k\u00ea khai, n\u1ed9p thu\u1ebf TNDN) ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec3m m\u1edbi: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u1edbi c\u00e1 nh\u00e2n \u0111\u00f3, g\u1ed3m: chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p; ho\u1eb7c vay, cho vay, <\/span><b>m\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> \u00edt nh\u1ea5t 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u00f4ng ty con, c\u00f4ng ty ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t: <\/b><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n. C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 b\u1ed5 sung th\u00eam quan h\u1ec7 li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf, v\u1edbi m\u1ed9t trong c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh li\u00ean quan. Vi\u1ec7c b\u1ed5 sung n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m bao qu\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c l\u1ee3i d\u1ee5ng c\u00e1ch di\u1ec5n \u0111\u1ea1t \u0111\u1ec3 chuy\u1ec3n d\u1ecbch b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ed9t giao d\u1ecbch vay t\u00e0i ch\u00ednh th\u00e0nh h\u1ee3p \u0111\u1ed3ng m\u01b0\u1ee3n, cho m\u01b0\u1ee3n nh\u1eb1m n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ke_khai_giao_dich_lien_ket_Nghi_dinh_255_Giao_dich_nao_phai_ke_khai_giao_dich_nao_khong\"><\/span><b>Ph\u1ea1m vi k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255: Giao d\u1ecbch n\u00e0o ph\u1ea3i k\u00ea khai, giao d\u1ecbch n\u00e0o kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4962\" aria-describedby=\"caption-attachment-4962\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4962\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket.jpg\" alt=\"Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ph\u1ea1m v\u1ecb 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\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Giao-dich-lien-ket-Nghi-dinh-255-va-pham-vi-ke-khai-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4962\" class=\"wp-caption-text\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 v\u00e0 ph\u1ea1m v\u1ecb k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng b\u0103n kho\u0103n ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 vi\u1ec7c c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 hay kh\u00f4ng, m\u00e0 l\u00e0: trong s\u1ed1 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft, giao d\u1ecbch n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai v\u00e0o Ph\u1ee5 l\u1ee5c I, giao d\u1ecbch n\u00e0o ch\u1ec9 mang t\u00ednh ch\u1ea5t thu chi h\u1ed9, v\u00e0 giao d\u1ecbch n\u00e0o ho\u00e0n to\u00e0n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng ba nh\u00f3m n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh k\u00ea khai thi\u1ebfu d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u1eabn k\u00ea khai th\u1eeba g\u00e2y t\u1ed1n k\u00e9m ngu\u1ed3n l\u1ef1c kh\u00f4ng c\u1ea7n thi\u1ebft) khi l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_phai_ke_khai_vao_Phu_luc_I\"><\/span><b>C\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0o 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;\">C\u1ee5 th\u1ec3 c\u00e1c giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0o Ph\u1ee5 l\u1ee5c I:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n h\u00e0ng h\u00f3a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb mua v\u00e0o\/b\u00e1n ra trong k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua, b\u00e1n h\u00e0ng h\u00f3a kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb mua v\u00e0o\/b\u00e1n ra trong k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n; qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb; qu\u1ea3n l\u00fd kinh doanh v\u00e0 t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n b\u1ea3n quy\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng t\u1ef1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e3i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 kh\u00e1c (c\u00e1c giao d\u1ecbch kh\u00f4ng thu\u1ed9c c\u00e1c ph\u00e2n lo\u1ea1i tr\u00ean, v\u00ed d\u1ee5: thu nh\u1eadp kh\u00e1c t\u1eeb x\u00f3a n\u1ee3, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f4ng n\u1ee3).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_giao_dich_ke_khai_thu_chi_ho\"><\/span><b>C\u00e1c giao d\u1ecbch k\u00ea khai thu, chi h\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch thu h\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch thu h\u1ed9, ho\u00e0n tr\u1ea3 kho\u1ea3n thu h\u1ed9, ho\u1eb7c nh\u1eadn l\u1ea1i kho\u1ea3n thu h\u1ed9 t\u1eeb b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 thu ti\u1ec1n gi\u00f9m t\u1eeb b\u00ean th\u1ee9 ba v\u00e0 ho\u00e0n tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch chi h\u1ed9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch chi h\u1ed9, ho\u00e0n tr\u1ea3 kho\u1ea3n chi h\u1ed9, ho\u1eb7c nh\u1eadn l\u1ea1i kho\u1ea3n \u0111\u00e3 chi h\u1ed9 cho b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 chi ti\u1ec1n gi\u00f9m t\u1eeb b\u00ean th\u1ee9 ba v\u00e0 ho\u00e0n tr\u1ea3 l\u1ea1i (v\u00ed d\u1ee5: chi tr\u1ea3 gi\u00f9m ti\u1ec1n v\u00e9 m\u00e1y bay, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chi ph\u00ed ho\u00e0n tr\u1ea3 cho t\u1eadp \u0111o\u00e0n m\u00e0 kh\u00f4ng c\u1ed9ng th\u00eam l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch kh\u00f4ng ph\u1ea3i k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n c\u1ed5 t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n tr\u1ea3 ti\u1ec1n cho vay ho\u1eb7c thu l\u00e3i ti\u1ec1n cho vay (ph\u1ea7n kho\u1ea3n g\u1ed1c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 l\u01b0\u01a1ng cho ban gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cho m\u01b0\u1ee3n ti\u1ec1n, cho vay kh\u00f4ng l\u00e3i su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng th\u1ecfa m\u00e3n quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_quy_dinh_moi_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 n\u1eafm r\u00f5 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 g\u00ec v\u00e0 c\u00e1c d\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t to\u00e0n b\u1ed9 m\u1ed1i quan h\u1ec7 v\u1ed1n g\u00f3p, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t v\u00e0 giao d\u1ecbch vay, m\u01b0\u1ee3n<\/b><span style=\"font-weight: 400;\"> trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p c\u0169ng nh\u01b0 v\u1edbi c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p m\u00ecnh c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span style=\"font-weight: 400;\"> theo \u0111\u00fang quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo ng\u01b0\u1ee1ng doanh thu m\u1edbi. N\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, th\u1ec3 hi\u1ec7n r\u00f5 c\u01a1 s\u1edf l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u tham chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i s\u00e1t c\u00e1c m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, \u0111\u1ed3ng th\u1eddi c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<\/b><span style=\"font-weight: 400;\"> t\u1eeb c\u01a1 quan thu\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1ch hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 lu\u00f4n \u0111\u00fang v\u1edbi tinh th\u1ea7n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch v\u1ec1 thu\u1ebf chuy\u1ec3n gi\u00e1, vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 quy tr\u00ecnh tr\u00ean c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n r\u1ee7i ro do thi\u1ebfu kinh nghi\u1ec7m ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p n\u00ean s\u1eed d\u1ee5ng <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> Ngh\u1ecb \u0111\u1ecbnh 255 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p nh\u01b0 MAN \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 c\u00f3 t\u00ednh thuy\u1ebft ph\u1ee5c cao, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_dong_hanh_cung_doanh_nghiep_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, MAN \u2013 Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p v\u1eeba, nh\u1ecf v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn t\u1ea1i Vi\u1ec7t Nam trong vi\u1ec7c r\u00e0 so\u00e1t, nh\u1eadn di\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN g\u1ed3m c\u00e1c Ki\u1ec3m to\u00e1n vi\u00ean CPA, ACCA v\u00e0 nh\u1eefng chuy\u00ean gia t\u1eebng l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n Big4, mang \u0111\u1ebfn quy tr\u00ecnh t\u01b0 v\u1ea5n chu\u1ea9n m\u1ef1c, ch\u1eb7t ch\u1ebd, ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u kh\u1eaft khe c\u1ee7a c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1eabn doanh nghi\u1ec7p FDI.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n C\u00f4ng ch\u1ee9ng Vi\u1ec7t Nam (VACPA), MAN &#8211; Master Accountant Network cam k\u1ebft tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/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;\">Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean hai y\u1ebfu t\u1ed1: giao d\u1ecbch ph\u00e1t sinh trong kinh doanh v\u00e0 c\u00e1c b\u00ean tham gia c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u1eeb 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP si\u1ebft ch\u1eb7t nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/mien-lap-ho-so-xac-dinh-gia-giao-dich-lien-ket\/\">ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 ngh\u0129a v\u1ee5 CbCR. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf 2026 \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf khi thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_giao_dich_lien_ket_Nghi_dinh_255\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft 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_nho_co_thuoc_dien_phai_ke_khai_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3. Vi\u1ec7c ph\u00e1t sinh ngh\u0129a v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p l\u1edbn hay nh\u1ecf, m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh hay kh\u00f4ng, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 giao d\u1ecbch vay, m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh c\u0169ng c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_va_chuyen_gia_co_phai_la_mot_khong\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 chuy\u1ec3n gi\u00e1 c\u00f3 ph\u1ea3i l\u00e0 m\u1ed9t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau, d\u00f9 c\u00f3 li\u00ean h\u1ec7 m\u1eadt thi\u1ebft. Giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 kh\u00e1i ni\u1ec7m m\u00f4 t\u1ea3 b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch (ph\u00e1t sinh gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft), c\u00f2n chuy\u1ec3n gi\u00e1 l\u00e0 h\u00e0nh vi l\u1ee3i d\u1ee5ng giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 kh\u00f4ng theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, nh\u1eb1m d\u1ecbch chuy\u1ec3n l\u1ee3i nhu\u1eadn v\u00e0 gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec1u l\u00e0 chuy\u1ec3n gi\u00e1 nh\u01b0ng h\u00e0nh vi chuy\u1ec3n gi\u00e1 lu\u00f4n x\u1ea3y ra th\u00f4ng qua c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_co_giao_dich_voi_cong_ty_me_o_nuoc_ngoai_co_phai_lap_ho_so_giao_dich_lien_ket_khong\"><\/span><b>C\u00f4ng ty c\u00f3 giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 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. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam giao d\u1ecbch v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP th\u00ec doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 th\u1ec3 ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, tr\u1eeb khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo ng\u01b0\u1ee1ng doanh thu quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1, ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n v\u00e0 r\u1ee7i ro (FAR), c\u00f9ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_giao_dich_lien_ket_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft 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;\">Doanh nghi\u1ec7p k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m, th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/3. Th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean c\u00e1c ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00f2n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp) c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, v\u1edbi th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255 l\u00e0 v\u1ea5n \u0111\u1ec1 m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 c\u00f4ng ty m\u1eb9 &#8211; con, c\u1ed5 \u0111\u00f4ng chi ph\u1ed1i hay giao d\u1ecbch vay m\u01b0\u1ee3n v\u1edbi ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u0169ng kh\u00f4ng th\u1ec3 b\u1ecf qua. T\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-4948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghi-dinh-255-2026-nd-cp"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4948","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=4948"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4948\/revisions"}],"predecessor-version":[{"id":4964,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4948\/revisions\/4964"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4961"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}