{"id":5408,"date":"2026-10-21T11:44:29","date_gmt":"2026-10-21T04:44:29","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5408"},"modified":"2026-10-21T14:34:48","modified_gmt":"2026-10-21T07:34:48","slug":"phu-luc-iv-nghi-dinh-255-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/","title":{"rendered":"Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o CbCR"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e746\u670830\u65e5\uff0c\u653f\u5e9c\u9881\u5e03\u4e86 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/?pageid=27160&amp;docid=218782&amp;classid=1\" rel=\"nofollow noopener\" target=\"_blank\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. \u0110\u00e2y l\u00e0 m\u1eabu bi\u1ec3u m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Vi_sao_doanh_nghiep_FDI_va_tap_doan_can_quan_tam_den_Phu_luc_IV_Nghi_dinh_2552026ND-CP\" >V\u00ec sao doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n c\u1ea7n quan t\u00e2m \u0111\u1ebfn Ph\u1ee5 l\u1ee5c IV 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Phu_luc_IV_Nghi_dinh_2552026ND-CP_la_gi\" >Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP 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-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Bao_cao_theo_Phu_luc_IV_thuong_bao_gom_nhung_thong_tin_gi\" >B\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng th\u00f4ng tin g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Ai_phai_nop_bao_cao_theo_Phu_luc_IV_Nghi_dinh_2552026ND-CP\" >Ai ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Truong_hop_1_Cong_ty_me_toi_cao_tai_Viet_Nam\" >Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Truong_hop_2_Cong_ty_me_toi_cao_o_nuoc_ngoai\" >Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Cac_truong_hop_khong_phai_nop_Bao_cao_cho_co_quan_thue_Viet_Nam\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Cac_truong_hop_phai_nop_Bao_cao_cho_co_quan_thue_Viet_Nam\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Nguoi_nop_thue_tai_Viet_Nam_duoc_chi_dinh_lam_to_chuc_thay_mat_nop_bao_cao\" >Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#To_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_ai\" >T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 ai?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_Mau_so_01TB-BCLN\" >Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (M\u1eabu s\u1ed1 01\/TB-BCLN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Thoi_han_dinh_dang_va_phuong_thuc_nop_bao_cao_theo_Phu_luc_IV_Nghi_dinh_2552026ND-CP\" >Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Ty_gia_xac_dinh_nguong_750_trieu_Euro_khi_ap_dung_Phu_luc_IV_Nghi_dinh_2552026ND-CP\" >T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro khi \u00e1p d\u1ee5ng Ph\u1ee5 l\u1ee5c IV 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-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Luu_y_quan_trong_khi_ke_khai_Phu_luc_IV_Nghi_dinh_2552026ND-CP\" >L\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai Ph\u1ee5 l\u1ee5c IV 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-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#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-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Cau_hoi_thuong_gap_ve_Phu_luc_IV_Nghi_dinh_2552026ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Cong_ty_con_cua_tap_doan_nuoc_ngoai_co_bat_buoc_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khong\" >C\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia 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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Bao_cao_nop_bang_dinh_dang_nao\" >B\u00e1o c\u00e1o n\u1ed9p b\u1eb1ng \u0111\u1ecbnh d\u1ea1ng 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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Thong_bao_co_phai_nop_hang_nam_khong\" >Th\u00f4ng b\u00e1o c\u00f3 ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m 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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Tap_doan_co_nhieu_cong_ty_tai_Viet_Nam_thi_cong_ty_nao_nop\" >T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p?<\/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\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Nguong_doanh_thu_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_bao_nhieu\" >Ng\u01b0\u1ee1ng doanh thu ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/phu-luc-iv-nghi-dinh-255-2026-nd-cp\/#Ty_gia_nao_duoc_dung_de_quy_doi_nguong_750_trieu_Euro\" >T\u1ef7 gi\u00e1 n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_FDI_va_tap_doan_can_quan_tam_den_Phu_luc_IV_Nghi_dinh_2552026ND-CP\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p FDI v\u00e0 t\u1eadp \u0111o\u00e0n c\u1ea7n quan t\u00e2m \u0111\u1ebfn Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report, CbCR) l\u00e0 ph\u1ea7n h\u1ed3 s\u01a1 d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t. Nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam cho r\u1eb1ng ngh\u0129a v\u1ee5 n\u00e0y ch\u1ec9 thu\u1ed9c v\u1ec1 c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. Tr\u00ean th\u1ef1c t\u1ebf, c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o, ho\u1eb7c \u00edt nh\u1ea5t ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u00f9ng \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ai \u0111\u01b0\u1ee3c mi\u1ec5n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 k\u00eanh n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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. V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, h\u1ea1n ch\u00f3t c\u1ee7a ngh\u0129a v\u1ee5 \u0111\u1ea7u ti\u00ean ch\u1ec9 c\u00f2n v\u00e0i th\u00e1ng n\u1eefa. Hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb b\u00e2y gi\u1edd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro vi ph\u1ea1m th\u1ee7 t\u1ee5c ngay trong n\u0103m \u0111\u1ea7u \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_luc_IV_Nghi_dinh_2552026ND-CP_la_gi\"><\/span><b>Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP l\u00e0 m\u1eabu k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo m\u1eabu n\u00e0y v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 m\u1ed9t trong ba c\u1ea5u ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo m\u00f4 h\u00ecnh ba t\u1ea7ng. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean khuy\u1ebfn ngh\u1ecb c\u1ee7a OECD t\u1ea1i H\u00e0nh \u0111\u1ed9ng 13 thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn (BEPS). Ba c\u1ea5u ph\u1ea7n g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu H\u1ed3 s\u01a1 qu\u1ed1c gia t\u1eadp trung v\u00e0o giao d\u1ecbch c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, th\u00ec B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf b\u1ee9c tranh t\u1ed5ng th\u1ec3 v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp, thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n theo t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 v\u0103n b\u1ea3n ban h\u00e0nh Ph\u1ee5 l\u1ee5c IV:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6587\u6863\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b7e\u53d1\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30\/6\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8303\u56f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6709\u6548\u6027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7533\u8bf7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u kho\u1ea3n li\u00ean quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 10 \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u k\u00e8m theo<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c IV (B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia), M\u1eabu s\u1ed1 01\/TB-BCLN (Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p b\u00e1o c\u00e1o)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_theo_Phu_luc_IV_thuong_bao_gom_nhung_thong_tin_gi\"><\/span><b>B\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng th\u00f4ng tin g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo chu\u1ea9n BEPS H\u00e0nh \u0111\u1ed9ng 13, m\u1ed9t B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u01b0\u1eddng t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin sau theo t\u1eebng qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u1eeb b\u00ean li\u00ean k\u1ebft v\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n h\u1eefu h\u00ecnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a t\u1eebng th\u00e0nh vi\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd c\u1ee7a chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Danh m\u1ee5c tr\u00ean m\u00f4 t\u1ea3 c\u1ea5u tr\u00fac chung theo chu\u1ea9n qu\u1ed1c t\u1ebf. Khi k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng ch\u1ec9 ti\u00eau trong v\u0103n b\u1ea3n g\u1ed1c c\u1ee7a Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00fang t\u00ean ch\u1ec9 ti\u00eau, \u0111\u00fang \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u00fang h\u01b0\u1edbng d\u1eabn ghi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_phai_nop_bao_cao_theo_Phu_luc_IV_Nghi_dinh_2552026ND-CP\"><\/span><b>Ai ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c chia theo v\u1ecb tr\u00ed c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao: t\u1ea1i Vi\u1ec7t Nam hay \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Cong_ty_me_toi_cao_tai_Viet_Nam\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP cho c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n Vi\u1ec7t Nam \u0111\u00e3 m\u1edf r\u1ed9ng ra n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ea1t ng\u01b0\u1ee1ng doanh thu, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp, kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7 chuy\u1ec3n giao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Cong_ty_me_toi_cao_o_nuoc_ngoai\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 19 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u1edbi doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean. \u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f4ng nh\u1ea5t, ch\u1ee7 y\u1ebfu l\u00e0 doanh nghi\u1ec7p FDI.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khong_phai_nop_Bao_cao_cho_co_quan_thue_Viet_Nam\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5410\" aria-describedby=\"caption-attachment-5410\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5410\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam.jpg\" alt=\"Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-cac-truong-hop-phai-va-khong-phai-nop-Bao-cao-cho-co-quan-thue-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5410\" class=\"wp-caption-text\">Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa v\u00e0 b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c trao \u0111\u1ed5i t\u1ef1 \u0111\u1ed9ng cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh m\u1ed9t t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c n\u00e0y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0y c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u00e0y kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o \u0111\u00e3 th\u00f4ng b\u00e1o cho Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i t\u1ed5 ch\u1ee9c n\u00e0y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c l\u00e0 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc s\u1edf t\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh y\u00eau c\u1ea7u th\u00f4ng b\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng \u0111\u00e1p \u1ee9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_phai_nop_Bao_cao_cho_co_quan_thue_Viet_Nam\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 x\u1ea3y ra t\u00ecnh tr\u1ea1ng kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng v\u00e0 t\u00ecnh tr\u1ea1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ngo\u1ea1i l\u1ec7 do ch\u00eanh l\u1ec7ch ng\u01b0\u1ee1ng gi\u1eefa c\u00e1c qu\u1ed1c gia:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i c\u01b0 tr\u00fa do doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n theo B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00f3 xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u0111\u1ed3ng ti\u1ec1n quy \u0111\u1ed5i ho\u1eb7c nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu gi\u1eefa c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c y\u00eau c\u1ea7u n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin, t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng khai vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_nop_thue_tai_Viet_Nam_duoc_chi_dinh_lam_to_chuc_thay_mat_nop_bao_cao\"><\/span><strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh l\u00e0 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP cho c\u01a1 quan thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_thay_mat_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_ai\"><\/span><b>T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 10 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia t\u1ea1i qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i th\u00e0nh vi\u00ean \u0111\u00f3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_ve_doi_tuong_nop_Bao_cao_loi_nhuan_lien_quoc_gia_Mau_so_01TB-BCLN\"><\/span><b>Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (M\u1eabu s\u1ed1 01\/TB-BCLN)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5409\" aria-describedby=\"caption-attachment-5409\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5409\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-Thong-bao-ve-doi-tuong-nop-Bao-cao-loi-nhuan-lien-quoc-gia.jpg\" alt=\"Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-Thong-bao-ve-doi-tuong-nop-Bao-cao-loi-nhuan-lien-quoc-gia.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-Thong-bao-ve-doi-tuong-nop-Bao-cao-loi-nhuan-lien-quoc-gia-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-Thong-bao-ve-doi-tuong-nop-Bao-cao-loi-nhuan-lien-quoc-gia-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-Thong-bao-ve-doi-tuong-nop-Bao-cao-loi-nhuan-lien-quoc-gia-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Phu-luc-IV-Nghi-dinh-255_2026_ND-CP-ve-Thong-bao-ve-doi-tuong-nop-Bao-cao-loi-nhuan-lien-quoc-gia-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5409\" class=\"wp-caption-text\">Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p d\u1ec5 b\u1ecf qua nh\u1ea5t. K\u1ec3 c\u1ea3 khi kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf theo <\/span><b>M\u1eabu s\u1ed1 01\/TB-BCLN<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 nhi\u1ec1u h\u01a1n 01 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ed9p Th\u00f4ng b\u00e1o th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o k\u00e8m theo v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia 01 l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin t\u1ea1i Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u00e3 n\u1ed9p g\u1ea7n nh\u1ea5t, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng tin cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh \u201cch\u1ec9 n\u1ed9p Th\u00f4ng b\u00e1o 01 l\u1ea7n\u201d gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u1ed5i l\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ch\u1eb7t c\u00e1c thay \u0111\u1ed5i nh\u01b0 t\u00e1i c\u1ea5u tr\u00fac t\u1eadp \u0111o\u00e0n, thay \u0111\u1ed5i t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p ho\u1eb7c doanh thu xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng, \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u00fang h\u1ea1n 90 ng\u00e0y.<\/span><\/p>\n<p><strong>T\u1ea3i M\u1eabu s\u1ed1 01\/TB-BCLN:<\/strong><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/1aRPszBAVDhOynO3BywLfMDafdghJ09db\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" rel=\"nofollow noopener\" target=\"_blank\">T\u1ea3i M\u1eabu s\u1ed1 01\/TB-BCLN<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dinh_dang_va_phuong_thuc_nop_bao_cao_theo_Phu_luc_IV_Nghi_dinh_2552026ND-CP\"><\/span><b>Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u89c4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi gian n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a n\u0103m b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh d\u1ea1ng b\u00e1o c\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00eanh n\u1ed9p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5b50\uff1a<\/b><span style=\"font-weight: 400;\"> T\u1eadp \u0111o\u00e0n c\u00f3 n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, n\u0103m b\u00e1o c\u00e1o l\u00e0 n\u0103m 2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p Th\u00f4ng b\u00e1o: Ch\u1eadm nh\u1ea5t ng\u00e0y 31\/12\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p): Ch\u1eadm nh\u1ea5t ng\u00e0y 31\/12\/2027.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_xac_dinh_nguong_750_trieu_Euro_khi_ap_dung_Phu_luc_IV_Nghi_dinh_2552026ND-CP\"><\/span><b>T\u1ef7 gi\u00e1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro khi \u00e1p d\u1ee5ng Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro quy\u1ebft \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng. Do \u0111\u00f3 vi\u1ec7c quy \u0111\u1ed5i t\u1ef7 gi\u00e1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng, nh\u1ea5t l\u00e0 v\u1edbi t\u1eadp \u0111o\u00e0n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t b\u1eb1ng USD, JPY, KRW hay c\u00e1c \u0111\u1ed3ng ti\u1ec1n kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u7528\u4e8e\u786e\u5b9a\u5408\u5e76\u6536\u5165\u95e8\u69db\u7684\u5916\u6c47\u6c47\u7387\uff0c\u662f\u6839\u636e\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u516c\u5e03\u7684\u4e0a\u4e00\u5e74 12 \u6708\u4efd\u7684\u4e2d\u592e\u6c47\u7387\u6216\u5e73\u5747\u4ea4\u53c9\u6c47\u7387\u786e\u5b9a\u7684\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh thu h\u1ee3p nh\u1ea5t n\u1eb1m s\u00e1t ng\u01b0\u1ee1ng, ch\u1ec9 m\u1ed9t ch\u00eanh l\u1ec7ch nh\u1ecf v\u1ec1 t\u1ef7 gi\u00e1 c\u0169ng c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ty-gia-quy-doi-nguong-doanh-thu-hop-nhat-toan-cau\/\"> t\u1ef7 gi\u00e1 quy \u0111\u1ed5i ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_khi_ke_khai_Phu_luc_IV_Nghi_dinh_2552026ND-CP\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p FDI v\u1ec1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, MAN &#8211; Master Accountant Network khuy\u1ebfn ngh\u1ecb c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed c\u1ee7a doanh nghi\u1ec7p trong t\u1eadp \u0111o\u00e0n: H\u00e3y l\u00e0m r\u00f5 C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 ai, c\u01b0 tr\u00fa \u1edf \u0111\u00e2u, c\u00f3 ngh\u0129a v\u1ee5 CbCR t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i hay kh\u00f4ng, v\u00e0 c\u00f3 t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p n\u00e0o \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n: Vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p t\u1ea1i Vi\u1ec7t Nam ph\u1ee5 thu\u1ed9c v\u00e0o Th\u1ecfa thu\u1eadn c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o. Vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecf s\u00f3t Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN. Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p th\u1ee9 2, Th\u00f4ng b\u00e1o ph\u1ea3i k\u00e8m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c h\u1ed3 s\u01a1: S\u1ed1 li\u1ec7u trong b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u, H\u1ed3 s\u01a1 qu\u1ed1c gia v\u00e0 t\u1edd khai giao d\u1ecbch li\u00ean k\u1ebft. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t song song v\u1edbi vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u00e0ng n\u0103m, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-cac-chi-tieu-mau-phu-luc-i-nghi-dinh-255\/\"> k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau m\u1eabu Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 255<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch gi\u1eefa c\u00e1c ph\u1ee5 l\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i c\u00f4ng b\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf: Ngh\u0129a v\u1ee5 n\u1ed9p theo \u0111i\u1ec3m b kho\u1ea3n 2 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin, t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00fang m\u1ee5c \u0111\u00edch. C\u01a1 quan thu\u1ebf s\u1ebd c\u00f4ng khai vi\u1ec7c \u0111\u00e1p \u1ee9ng n\u00e0y tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh thu\u1ebf, v\u00ec v\u1eady doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp l\u1ecbch tu\u00e2n th\u1ee7 ngay t\u1eeb n\u0103m 2026: \u0110\u00e2y l\u00e0 n\u0103m \u0111\u1ea7u \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, n\u00ean doanh nghi\u1ec7p n\u00ean l\u1eadp l\u1ecbch n\u1ed9i b\u1ed9 cho c\u1ea3 hai m\u1ed1c: h\u1ea1n Th\u00f4ng b\u00e1o v\u00e0 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\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;\">Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t m\u1eabu bi\u1ec3u, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u1edf c\u1ea5p \u0111\u1ed9 to\u00e0n t\u1eadp \u0111o\u00e0n. V\u1edbi c\u1ea5u tr\u00fac ngh\u0129a v\u1ee5 nhi\u1ec1u t\u1ea7ng, g\u1ed3m n\u1ed9p tr\u1ef1c ti\u1ebfp, mi\u1ec5n n\u1ed9p c\u00f3 \u0111i\u1ec1u ki\u1ec7n, ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c thay m\u1eb7t v\u00e0 Th\u00f4ng b\u00e1o m\u1ed9t l\u1ea7n, ch\u1ec9 m\u1ed9t sai s\u00f3t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p vi ph\u1ea1m th\u1ee7 t\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 CbCR, chu\u1ea9n b\u1ecb Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN ho\u1eb7c x\u00e2y d\u1ef1ng b\u1ed9 h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea7y \u0111\u1ee7, c\u00e2n nh\u1eafc tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN. \u0110\u1ed9i ng\u0169 chuy\u00ean gia s\u1ebd \u0111\u1ed3ng h\u00e0nh t\u1eeb kh\u00e2u x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u1ebfn khi ho\u00e0n t\u1ea5t n\u1ed9p h\u1ed3 s\u01a1, gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><b><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/b><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b><a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/b><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\"> <b>\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/b><\/a><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Phu_luc_IV_Nghi_dinh_2552026ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_con_cua_tap_doan_nuoc_ngoai_co_bat_buoc_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khong\"><\/span><b>C\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. C\u00f4ng ty con ch\u1ec9 ph\u1ea3i n\u1ed9p khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19, ho\u1eb7c khi \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh l\u00e0m t\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o. Tuy v\u1eady, ngh\u0129a v\u1ee5 n\u1ed9p Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_nop_bang_dinh_dang_nao\"><\/span><b>B\u00e1o c\u00e1o n\u1ed9p b\u1eb1ng \u0111\u1ecbnh d\u1ea1ng n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u01b0\u1ee3c n\u1ed9p theo \u0111\u1ecbnh d\u1ea1ng XML \u0111\u00e3 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a, qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_co_phai_nop_hang_nam_khong\"><\/span><b>Th\u00f4ng b\u00e1o c\u00f3 ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. K\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 n\u1ed9p Th\u00f4ng b\u00e1o 01 l\u1ea7n khi l\u1ea7n \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5. Khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin, k\u1ec3 c\u1ea3 khi ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p Th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tap_doan_co_nhieu_cong_ty_tai_Viet_Nam_thi_cong_ty_nao_nop\"><\/span><b>T\u1eadp \u0111o\u00e0n c\u00f3 nhi\u1ec1u c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty n\u00e0o n\u1ed9p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n s\u1ebd n\u1ed9p. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p Th\u00f4ng b\u00e1o k\u00e8m v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_phai_nop_Bao_cao_loi_nhuan_lien_quoc_gia_la_bao_nhieu\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng l\u00e0 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean. Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o. V\u00ed d\u1ee5, v\u1edbi n\u0103m b\u00e1o c\u00e1o 2026, doanh nghi\u1ec7p x\u00e9t doanh thu h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_nao_duoc_dung_de_quy_doi_nguong_750_trieu_Euro\"><\/span><b>T\u1ef7 gi\u00e1 n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 trung t\u00e2m ho\u1eb7c trung b\u00ecnh t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c tham chi\u1ebfu do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 k\u00ea khai th\u00f4ng tin B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-5408","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\/5408","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=5408"}],"version-history":[{"count":3,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5408\/revisions"}],"predecessor-version":[{"id":5421,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5408\/revisions\/5421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5411"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}