{"id":5119,"date":"2026-09-11T09:31:36","date_gmt":"2026-09-11T02:31:36","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5119"},"modified":"2026-09-11T15:04:05","modified_gmt":"2026-09-11T08:04:05","slug":"dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/","title":{"rendered":"\u6839\u636e\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u586b\u5199\u5173\u8054\u65b9\u5173\u7cfb\u548c\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7684\u8bf4\u660e"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u1ea7n vi\u1ec7c b\u1eaft bu\u1ed9c m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i ho\u00e0n th\u00e0nh song song v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, 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. Ch\u1ec9 m\u1ed9t c\u1ed9t th\u00f4ng tin ghi sai t\u00ean b\u00ean li\u00ean k\u1ebft, m\u00e3 s\u1ed1 thu\u1ebf, hay h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng \u0111\u1ee7 khi\u1ebfn to\u00e0n b\u1ed9 ph\u1ee5 l\u1ee5c b\u1ecb coi l\u00e0 k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, k\u00e9o theo r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo \u0111\u00fang c\u1ea5u tr\u00fac ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m 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\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Vi_sao_viec_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_tro_thanh_yeu_cau_bat_buoc_tu_ky_2026\" >V\u00ec sao vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1eeb k\u1ef3 2026?<\/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\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Can_cu_phap_ly_va_pham_vi_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Ky_tinh_thue_va_thong_tin_chung_cua_nguoi_nop_thue\" >K\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Ai_thuoc_dien_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\" >Ai thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Huong_dan_chi_tiet_cach_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_tai_Muc_I\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c I<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Cot_ten_ben_lien_ket_Ghi_theo_dung_loai_chu_the\" >C\u1ed9t t\u00ean b\u00ean li\u00ean k\u1ebft: Ghi theo \u0111\u00fang lo\u1ea1i ch\u1ee7 th\u1ec3<\/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\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Cot_quoc_gia_vung_lanh_tho_cu_tru\" >C\u1ed9t qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Cot_ma_so_thue_cua_ben_lien_ket\" >C\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean 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-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Cot_hinh_thuc_quan_he_lien_ket_Danh_dau_dung_du_theo_khoan_2_Dieu_5\" >C\u1ed9t h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft: \u0110\u00e1nh d\u1ea5u \u0111\u00fang, \u0111\u1ee7 theo kho\u1ea3n 2 \u0110i\u1ec1u 5<\/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\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Nhung_noi_dung_lien_quan_can_doi_chieu_khi_hoan_thien_ho_so_giao_dich_lien_ket\" >Nh\u1eefng n\u1ed9i dung li\u00ean quan c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 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-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Mo_rong_pham_vi_phan_tich_so_sanh_theo_Dieu_9\" >M\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 9<\/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\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Nguyen_tac_phan_bo_loi_nhuan_theo_Dieu_15\" >Nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo \u0110i\u1ec1u 15<\/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\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#5_sai_lam_thuong_gap_khi_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\" >5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Quy_trinh_5_buoc_giup_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_chinh_xac_ngay_tu_dau\" >Quy tr\u00ecnh 5 b\u01b0\u1edbc gi\u00fap \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Doanh_nghiep_khong_phat_sinh_giao_dich_lien_ket_trong_ky_co_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_khong\" >Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 c\u00f3 ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Ben_lien_ket_o_nuoc_ngoai_khong_co_ma_so_thue_thi_ghi_the_nao\" >B\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Vay_von_ngan_hang_thuong_mai_co_luon_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_khong\" >Vay v\u1ed1n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 lu\u00f4n ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Thong_tin_chung_cua_nguoi_nop_thue_khi_dien_phu_luc_co_can_khop_voi_to_khai_quyet_toan_thue_TNDN_khong\" >Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi \u0111i\u1ec1n ph\u1ee5 l\u1ee5c c\u00f3 c\u1ea7n kh\u1edbp v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN 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\/dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket\/#Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\" >Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_viec_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_tro_thanh_yeu_cau_bat_buoc_tu_ky_2026\"><\/span><b>V\u00ec sao vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c t\u1eeb k\u1ef3 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 vi\u1ec7c doanh nghi\u1ec7p k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, h\u00ecnh th\u1ee9c li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi nh\u1eefng b\u00ean \u0111\u00f3 v\u00e0o ph\u1ee5 l\u1ee5c k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n, m\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026. C\u00e1ch nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 v\u00e0 m\u1edf r\u1ed9ng h\u01a1n so v\u1edbi tr\u01b0\u1edbc, k\u00e9o theo ph\u1ea1m vi doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft trong n\u0103m 2026 r\u1ed9ng h\u01a1n nh\u1eefng n\u0103m tr\u01b0\u1edbc, k\u1ec3 c\u1ea3 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u1eebng cho r\u1eb1ng m\u00ecnh kh\u00f4ng c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Nh\u1eefng thay \u0111\u1ed5i c\u1ee5 th\u1ec3 v\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, th\u1ee9 t\u1ef1 \u01b0u ti\u00ean d\u1eef li\u1ec7u so s\u00e1nh hay chu\u1ea9n b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch chi ti\u1ebft trong b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/diem-moi-nghi-dinh-255-2026-nd-cp\/\"> \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu song song khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ho\u1eb7c \u0111i\u1ec1n sai th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft d\u1eabn \u0111\u1ebfn ba h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c b\u1ecb coi l\u00e0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 n\u00ean h\u1ed3 s\u01a1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u0169ng b\u1ecb \u0111\u1eb7t nghi v\u1ea5n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh l\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 doanh nghi\u1ec7p m\u1ea5t \u0111i c\u01a1 h\u1ed9i ch\u1ee9ng minh m\u00ecnh thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng khai thi\u1ebfu d\u1eef ki\u1ec7n ch\u1ee9ng minh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_va_pham_vi_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5123\" aria-describedby=\"caption-attachment-5123\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5123\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-pham-vi-phai-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-pham-vi-phai-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-pham-vi-phai-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-pham-vi-phai-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-pham-vi-phai-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-va-pham-vi-phai-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5123\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_va_thong_tin_chung_cua_nguoi_nop_thue\"><\/span><b>K\u1ef3 t\u00ednh thu\u1ebf v\u00e0 th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o n\u1ed9i dung c\u1ed1t l\u00f5i, vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft b\u1eaft \u0111\u1ea7u t\u1eeb hai ph\u1ea7n th\u00f4ng tin n\u1ec1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ghi th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ghi \u0111\u00fang m\u1ed1c k\u1ef3 \u0111\u1ec3 tr\u00e1nh l\u1ec7ch d\u1eef li\u1ec7u v\u1edbi t\u1edd khai ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> T\u1eeb ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn ch\u1ec9 ti\u00eau [09], ghi th\u1ed1ng nh\u1ea5t v\u1edbi th\u00f4ng tin \u0111\u00e3 k\u00ea khai t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc xuy\u00ean su\u1ed1t:<\/b><span style=\"font-weight: 400;\"> M\u1ecdi th\u00f4ng tin chung khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ea3i kh\u1edbp tuy\u1ec7t \u0111\u1ed1i v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f9ng k\u1ef3, k\u1ec3 c\u1ea3 khi hai t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi hai b\u1ed9 ph\u1eadn kh\u00e1c nhau trong doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_thuoc_dien_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>Ai thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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;\">Ngh\u0129a v\u1ee5 \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u1eb7t ra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 theo c\u00e1ch x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. C\u00e1c nh\u00f3m ti\u00eau ch\u00ed ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn c\u00f3 thu\u1ed9c di\u1ec7n k\u00ea khai hay kh\u00f4ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n t\u1eeb 25% tr\u1edf l\u00ean, tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, gi\u1eefa c\u00e1c b\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 ph\u00e1t sinh t\u1eeb b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o, khi kho\u1ea3n v\u1ed1n vay \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi hai ng\u01b0\u1ee1ng: \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung, d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 ph\u00e1t sinh t\u1eeb giao d\u1ecbch vay, cho vay, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 th\u00e2n nh\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">Nh\u1eadn di\u1ec7n 12 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c cho vay nh\u01b0ng kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o l\u00e3nh th\u00ec ri\u00eang kho\u1ea3n vay \u0111\u00f3 kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft. Doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay, n\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n n\u00e0y, c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft cho ri\u00eang kho\u1ea3n vay \u0111\u00f3 nh\u01b0ng c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh, kh\u00f4ng \u0111\u01b0\u1ee3c m\u1eb7c \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_tai_Muc_I\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i M\u1ee5c I<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5120\" aria-describedby=\"caption-attachment-5120\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5120\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Huong-dan-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5120\" class=\"wp-caption-text\">C\u00e1ch \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft chi ti\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n tr\u1ecdng t\u00e2m khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft n\u1eb1m \u1edf M\u1ee5c I &#8211; Th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean li\u00ean k\u1ebft. \u0110\u00e2y l\u00e0 b\u1ea3ng k\u00ea chi ti\u1ebft t\u1eebng b\u00ean li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3, g\u1ed3m 4 nh\u00f3m c\u1ed9t ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_ten_ben_lien_ket_Ghi_theo_dung_loai_chu_the\"><\/span><b>C\u1ed9t t\u00ean b\u00ean li\u00ean k\u1ebft: Ghi theo \u0111\u00fang lo\u1ea1i ch\u1ee7 th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (2) y\u00eau c\u1ea7u ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1eebng b\u00ean li\u00ean k\u1ebft nh\u01b0ng c\u00e1ch ghi ph\u00e2n theo hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1ed5 ch\u1ee9c: Ghi theo th\u00f4ng tin t\u1ea1i gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; n\u1ebfu l\u00e0 c\u00e1 nh\u00e2n 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\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Vi\u1ec7t Nam: Ghi theo th\u00f4ng tin t\u1ea1i v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft, ch\u1eb3ng h\u1ea1n gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn giao d\u1ecbch gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch th\u01b0\u1eddng g\u1eb7p nh\u1ea5t \u1edf c\u1ed9t n\u00e0y l\u00e0 d\u00f9ng t\u00ean vi\u1ebft t\u1eaft ho\u1eb7c t\u00ean giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i thay v\u00ec t\u00ean ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 tr\u00ean gi\u1ea5y ph\u00e9p, \u0111i\u1ec1u n\u00e0y khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb \u0111\u1ed1i chi\u1ebfu ch\u00e9o kh\u00f4ng kh\u1edbp khi c\u01a1 quan thu\u1ebf tra c\u1ee9u d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_quoc_gia_vung_lanh_tho_cu_tru\"><\/span><b>C\u1ed9t qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 c\u01b0 tr\u00fa<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (3) ghi t\u00ean qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf. V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu qua nhi\u1ec1u l\u1edbp ph\u00e1p nh\u00e2n trung gian, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a ph\u00e1p nh\u00e2n tr\u1ef1c ti\u1ebfp ph\u00e1t sinh giao d\u1ecbch, kh\u00f4ng ph\u1ea3i n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1eadp \u0111o\u00e0n m\u1eb9 cu\u1ed1i c\u00f9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_ma_so_thue_cua_ben_lien_ket\"><\/span><b>C\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (4) l\u00e0 c\u1ed9t d\u1ec5 b\u1ecb b\u1ecf tr\u1ed1ng nh\u1ea5t khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi b\u00ean li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam: Ghi \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Vi\u1ec7t Nam: Ghi m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 \u0111\u1ecbnh danh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i; n\u1ebfu kh\u00f4ng c\u00f3, ph\u1ea3i ghi r\u00f5 l\u00fd do thay v\u00ec \u0111\u1ec3 tr\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu &#8220;kh\u00f4ng c\u00f3&#8221; v\u00e0 &#8220;\u0111\u1ec3 tr\u1ed1ng&#8221; l\u00e0 hai tr\u1ea1ng th\u00e1i kh\u00e1c nhau tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf. M\u1ed9t \u00f4 tr\u1ed1ng kh\u00f4ng gi\u1ea3i tr\u00ecnh d\u1ec5 b\u1ecb hi\u1ec3u l\u00e0 k\u00ea khai thi\u1ebfu, trong khi m\u1ed9t \u00f4 ghi r\u00f5 l\u00fd do kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u1ec3 hi\u1ec7n doanh nghi\u1ec7p \u0111\u00e3 r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_hinh_thuc_quan_he_lien_ket_Danh_dau_dung_du_theo_khoan_2_Dieu_5\"><\/span><b>C\u1ed9t h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft: \u0110\u00e1nh d\u1ea5u \u0111\u00fang, \u0111\u1ee7 theo kho\u1ea3n 2 \u0110i\u1ec1u 5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t (5) l\u00e0 ph\u1ea7n b\u1ea3n l\u1ec1 c\u1ee7a c\u1ea3 M\u1ee5c I: c\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u00e1nh d\u1ea5u &#8220;x&#8221; v\u00e0o h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean li\u00ean k\u1ebft \u0111\u1ed3ng th\u1eddi thu\u1ed9c nhi\u1ec1u h\u00ecnh th\u1ee9c quan h\u1ec7, v\u00ed d\u1ee5 v\u1eeba s\u1edf h\u1eefu v\u1ed1n tr\u00ean 25% v\u1eeba l\u00e0 b\u00ean b\u1ea3o l\u00e3nh kho\u1ea3n vay th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh d\u1ea5u v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng ch\u1ec9 ch\u1ecdn m\u1ed9t h\u00ecnh th\u1ee9c &#8220;ch\u00ednh&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u1ed7i khi\u1ebfn nhi\u1ec1u h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung: Doanh nghi\u1ec7p ch\u1ec9 \u0111\u00e1nh d\u1ea5u quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n m\u00e0 b\u1ecf s\u00f3t quan h\u1ec7 ph\u00e1t sinh t\u1eeb b\u1ea3o l\u00e3nh vay v\u1ed1n, d\u00f9 c\u1ea3 hai \u0111\u1ec1u t\u1ed3n t\u1ea1i \u0111\u1ed3ng th\u1eddi v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u00e1c. Vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng vay, th\u01b0 b\u1ea3o l\u00e3nh, c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 c\u00e1c giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh tr\u01b0\u1edbc khi \u0111\u1eb7t b\u00fat \u0111\u00e1nh d\u1ea5u, thay v\u00ec ch\u1ec9 li\u1ec7t k\u00ea h\u00ecnh th\u1ee9c li\u00ean k\u1ebft d\u1ec5 th\u1ea5y nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_lien_quan_can_doi_chieu_khi_hoan_thien_ho_so_giao_dich_lien_ket\"><\/span><b>Nh\u1eefng n\u1ed9i dung li\u00ean quan c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5122\" aria-describedby=\"caption-attachment-5122\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5122\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-va-nhung-noi-dung-can-doi-chieu-khi-hoan-thien-ho-so.jpg\" alt=\"\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng n\u1ed9i dung c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-va-nhung-noi-dung-can-doi-chieu-khi-hoan-thien-ho-so.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-va-nhung-noi-dung-can-doi-chieu-khi-hoan-thien-ho-so-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-va-nhung-noi-dung-can-doi-chieu-khi-hoan-thien-ho-so-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-va-nhung-noi-dung-can-doi-chieu-khi-hoan-thien-ho-so-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-va-nhung-noi-dung-can-doi-chieu-khi-hoan-thien-ho-so-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5122\" class=\"wp-caption-text\">\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 nh\u1eefng n\u1ed9i dung c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang m\u1edbi l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n. \u0110\u1ec3 h\u1ed3 s\u01a1 \u0111\u1ee9ng v\u1eefng tr\u01b0\u1edbc thanh tra, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n l\u1eadp c\u00f2n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u00ea khai v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 ph\u00e2n t\u00edch so s\u00e1nh \u00e1p d\u1ee5ng trong h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_phan_tich_so_sanh_theo_Dieu_9\"><\/span><b>M\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh theo \u0110i\u1ec1u 9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi giao d\u1ecbch li\u00ean k\u1ebft mang t\u00ednh \u0111\u1eb7c th\u00f9, kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp trong c\u00f9ng th\u1ecb tr\u01b0\u1eddng, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP cho ph\u00e9p m\u1edf r\u1ed9ng ph\u1ea1m vi ph\u00e2n t\u00edch, so s\u00e1nh theo ng\u00e0nh, th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba l\u00fd v\u00e0 th\u1eddi gian so s\u00e1nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo ph\u00e2n ng\u00e0nh kinh t\u1ebf th\u1ed1ng k\u00ea t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t trong c\u00f9ng \u0111\u1ecba b\u00e0n, c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng trong n\u01b0\u1edbc tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi m\u1edf r\u1ed9ng sang c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh v\u00e0 tr\u00ecnh \u0111\u1ed9 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0\u01a1ng \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1edf r\u1ed9ng ph\u1ea1m vi n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n t\u00edch t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng v\u00e0 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u0111\u1ecbnh t\u00ednh, \u0111\u1ecbnh l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c bi\u1ec7t do y\u1ebfu t\u1ed1 th\u1eddi gian n\u1ebfu s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u c\u1ee7a ni\u00ean \u0111\u1ed9 tr\u01b0\u1edbc; th\u1eddi gian m\u1edf r\u1ed9ng thu th\u1eadp d\u1eef li\u1ec7u so s\u00e1nh kh\u00f4ng qu\u00e1 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh so v\u1edbi n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phan_bo_loi_nhuan_theo_Dieu_15\"><\/span><b>Nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn theo \u0110i\u1ec1u 15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p, ph\u00e1t sinh trong m\u1ed9t chu\u1ed7i giao d\u1ecbch c\u00f3 nhi\u1ec1u b\u00ean tham gia, kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 t\u1ed5ng l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia chu\u1ed7i giao d\u1ecbch \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi t\u1ed5ng l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 l\u1ee3i nhu\u1eadn ti\u1ec1m n\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7, v\u00e0 gi\u00e1 tr\u1ecb, l\u1ee3i nhu\u1eadn c\u1ee7a giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f9ng m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n trong su\u1ed1t th\u1eddi gian \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai n\u1ed9i dung tr\u00ean kh\u00f4ng n\u1eb1m tr\u1ef1c ti\u1ebfp trong ph\u1ee5 l\u1ee5c \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng l\u1ea1i quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 thuy\u1ebft ph\u1ee5c c\u1ee7a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111i k\u00e8m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea5u tr\u00fac giao d\u1ecbch ph\u1ee9c t\u1ea1p ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u l\u1edbp b\u00ean li\u00ean k\u1ebft, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea7n ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn kh\u1edbp v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 k\u00ea khai t\u1ea1i M\u1ee5c I.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5_sai_lam_thuong_gap_khi_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>5 sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5121\" aria-describedby=\"caption-attachment-5121\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5121\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-thuong-gap-khi-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-thuong-gap-khi-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-thuong-gap-khi-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-thuong-gap-khi-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-thuong-gap-khi-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-sai-lam-thuong-gap-khi-dien-thong-tin-quan-he-lien-ket-va-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5121\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, ghi t\u00ean b\u00ean li\u00ean k\u1ebft theo t\u00ean th\u01b0\u01a1ng m\u1ea1i thay v\u00ec t\u00ean ph\u00e1p l\u00fd. D\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, \u0111\u1ec3 tr\u1ed1ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean li\u00ean k\u1ebft n\u01b0\u1edbc ngo\u00e0i thay v\u00ec ghi r\u00f5 l\u00fd do kh\u00f4ng c\u00f3. \u0110\u00e2y l\u00e0 l\u1ed7i k\u1ef9 thu\u1eadt ph\u1ed5 bi\u1ebfn nh\u1ea5t, khi\u1ebfn ph\u1ee5 l\u1ee5c b\u1ecb coi l\u00e0 k\u00ea khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 d\u00f9 b\u1ea3n ch\u1ea5t doanh nghi\u1ec7p kh\u00f4ng c\u1ed1 t\u00ecnh che gi\u1ea5u th\u00f4ng tin.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, ch\u1ec9 \u0111\u00e1nh d\u1ea5u m\u1ed9t h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft d\u00f9 b\u00ean \u0111\u00f3 thu\u1ed9c nhi\u1ec1u h\u00ecnh th\u1ee9c. V\u00ed d\u1ee5 b\u1ecf s\u00f3t quan h\u1ec7 b\u1ea3o l\u00e3nh vay v\u1ed1n khi b\u00ean li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u quan h\u1ec7 s\u1edf h\u1eefu v\u1ed1n, l\u00e0m gi\u1ea3m \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u1ee9c tranh quan h\u1ec7 li\u00ean k\u1ebft t\u1ed5ng th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, m\u1eb7c \u0111\u1ecbnh kho\u1ea3n vay ng\u00e2n h\u00e0ng kh\u00f4ng ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh. Ngo\u1ea1i l\u1ec7 d\u00e0nh cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ed9c l\u1eadp l\u00e0 ngo\u1ea1i l\u1ec7 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, c\u1ea7n ch\u1ee9ng minh b\u00ean cho vay kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 \u2014 kh\u00f4ng th\u1ec3 suy \u0111o\u00e1n khi \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m, th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng kh\u1edbp v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f9ng k\u1ef3. Sai l\u1ec7ch d\u00f9 nh\u1ecf \u1edf ch\u1ec9 ti\u00eau [01] &#8211; [09] c\u0169ng t\u1ea1o \u0111i\u1ec3m nghi v\u1ea5n \u0111\u1ea7u ti\u00ean khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu ch\u00e9o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_giup_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_chinh_xac_ngay_tu_dau\"><\/span><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc gi\u00fap \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh 5 b\u01b0\u1edbc gi\u00fap vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh x\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; R\u00e0 so\u00e1t to\u00e0n b\u1ed9 quan h\u1ec7 theo \u0110i\u1ec1u 5: T\u1ed5ng h\u1ee3p c\u01a1 c\u1ea5u s\u1edf h\u1eefu, h\u1ee3p \u0111\u1ed3ng vay, th\u01b0 b\u1ea3o l\u00e3nh, giao d\u1ecbch m\u01b0\u1ee3n ho\u1eb7c cho m\u01b0\u1ee3n v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 l\u1eadp danh s\u00e1ch \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00ean li\u00ean k\u1ebft trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Chu\u1ea9n h\u00f3a th\u00f4ng tin \u0111\u1ecbnh danh t\u1eebng b\u00ean li\u00ean k\u1ebft: \u0110\u1ed1i chi\u1ebfu t\u00ean ph\u00e1p l\u00fd, qu\u1ed1c gia c\u01b0 tr\u00fa thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1eebng b\u00ean v\u1edbi v\u0103n b\u1ea3n g\u1ed1c (gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn giao d\u1ecbch).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; X\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 h\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft cho t\u1eebng b\u00ean: \u0110\u1ed1i chi\u1ebfu v\u1edbi kho\u1ea3n 2 \u0110i\u1ec1u 5 \u0111\u1ec3 \u0111\u00e1nh d\u1ea5u \u0111\u00fang, \u0111\u1ee7 c\u00e1c \u00f4 t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng b\u1ecf s\u00f3t tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean thu\u1ed9c nhi\u1ec1u h\u00ecnh th\u1ee9c li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u00ea khai v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft: \u0110\u1ea3m b\u1ea3o ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh, ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u00e1p d\u1ee5ng trong h\u1ed3 s\u01a1 nh\u1ea5t qu\u00e1n v\u1edbi danh s\u00e1ch b\u00ean li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch \u0111\u00e3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; R\u00e0 so\u00e1t ch\u00e9o v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh li\u00ean quan tr\u01b0\u1edbc khi n\u1ed9p c\u00f9ng b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 thao t\u00e1c \u0111i\u1ec1n v\u00e0o m\u1ed9t ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, m\u00e0 l\u00e0 b\u01b0\u1edbc x\u00e1c l\u1eadp n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u cho to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec3m c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u1ecbnh danh t\u1eebng b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p trong n\u01b0\u1edbc ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c quan h\u1ec7 li\u00ean k\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u \u0111\u1ee7 khi m\u1ed9t b\u00ean thu\u1ed9c nhi\u1ec1u ti\u00eau ch\u00ed c\u00f9ng l\u00fac;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 to\u00e0n b\u1ed9 d\u1eef li\u1ec7u k\u00ea khai c\u1ea7n nh\u1ea5t qu\u00e1n v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111i k\u00e8m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n b\u0103n kho\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00ean li\u00ean k\u1ebft, ph\u00e2n lo\u1ea1i h\u00ecnh th\u1ee9c quan h\u1ec7 hay \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-giao-dich-lien-ket\/\"> d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1ea1i MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t c\u00f9ng doanh nghi\u1ec7p tr\u01b0\u1edbc khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p. M\u1ed9t l\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc h\u1ea1n bao gi\u1edd c\u0169ng nh\u1eb9 nh\u00e0ng h\u01a1n m\u1ed9t l\u1ea7n gi\u1ea3i tr\u00ecnh sau thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <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_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_phat_sinh_giao_dich_lien_ket_trong_ky_co_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_khong\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 c\u00f3 ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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;\">Kh\u00f4ng. Ngh\u0129a v\u1ee5 n\u00e0y ch\u1ec9 \u0111\u1eb7t ra v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft trong k\u1ef3 theo \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_lien_ket_o_nuoc_ngoai_khong_co_ma_so_thue_thi_ghi_the_nao\"><\/span><b>B\u00ean li\u00ean k\u1ebft \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ghi th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 \u0111\u1ecbnh danh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i; n\u1ebfu kh\u00f4ng c\u00f3, ph\u1ea3i ghi r\u00f5 l\u00fd do thay v\u00ec \u0111\u1ec3 tr\u1ed1ng \u00f4 n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_von_ngan_hang_thuong_mai_co_luon_phai_dien_thong_tin_quan_he_lien_ket_va_giao_dich_lien_ket_khong\"><\/span><b>Vay v\u1ed1n ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 lu\u00f4n ph\u1ea3i \u0111i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 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;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft. N\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cho vay kh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p \u0111i vay ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o l\u00e3nh, ri\u00eang kho\u1ea3n vay \u0111\u00f3 kh\u00f4ng l\u00e0m ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_chung_cua_nguoi_nop_thue_khi_dien_phu_luc_co_can_khop_voi_to_khai_quyet_toan_thue_TNDN_khong\"><\/span><b>Th\u00f4ng tin chung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi \u0111i\u1ec1n ph\u1ee5 l\u1ee5c c\u00f3 c\u1ea7n kh\u1edbp v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u00e1c ch\u1ec9 ti\u00eau [01] \u0111\u1ebfn [09] ph\u1ea3i ghi th\u1ed1ng nh\u1ea5t v\u1edbi th\u00f4ng tin \u0111\u00e3 k\u00ea khai t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f9ng k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2552026ND-CP_ap_dung_tu_ky_tinh_thue_nao\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1n th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 ph\u1ea7n vi\u1ec7c b\u1eaft bu\u1ed9c m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft \u0111\u1ec1u ph\u1ea3i ho\u00e0n th\u00e0nh song song v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5119","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\/5119","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=5119"}],"version-history":[{"count":4,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5119\/revisions"}],"predecessor-version":[{"id":5130,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5119\/revisions\/5130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5127"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}