{"id":5456,"date":"2026-10-23T10:24:50","date_gmt":"2026-10-23T03:24:50","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5456"},"modified":"2026-10-23T10:24:50","modified_gmt":"2026-10-23T03:24:50","slug":"thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/","title":{"rendered":"Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft Ngh\u1ecb \u0111\u1ecbnh 255\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <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\">\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong>. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Theo kho\u1ea3n 3 \u0110i\u1ec1u 18, h\u1ed3 s\u01a1 ph\u1ea3i l\u1eadp xong tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u chi ti\u1ebft th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111i\u1ec3m m\u1edbi trong c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00f4ng qua b\u00e0i vi\u1ebft ng\u00e0y sau \u0111\u00e2y.<\/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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket_duoc_hieu_nhu_the_nao\" >Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Vi_sao_nam_2026_can_dac_biet_luu_y\" >V\u00ec sao n\u0103m 2026 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?<\/a><\/li><\/ul><\/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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_giao_dich_lien_ket_gom_nhung_gi_theo_Nghi_dinh_255\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_ky_tinh_thue_2026\" >Th\u1eddi h\u1ea1n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2026<\/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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Moc_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_nam_tai_chinh\" >M\u1ed1c th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo n\u0103m t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_nop_Phu_luc_ke_khai_giao_dich_lien_ket_cung_to_khai_quyet_toan\" >Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_cung_cap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khi_co_quan_thue_yeu_cau\" >Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_va_Thong_bao_Mau_01TB-BCLN\" >Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) v\u00e0 Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ai_thuoc_dien_phai_lap_CbCR\" >Ai thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp CbCR?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cac_moc_thoi_han_lien_quan_den_CbCR\" >C\u00e1c m\u1ed1c th\u1eddi h\u1ea1n li\u00ean quan \u0111\u1ebfn CbCR<\/a><\/li><\/ul><\/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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Doanh_nghiep_nao_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Rui_ro_khi_khong_tuan_thu_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Khi_nao_nen_dung_don_vi_chuyen_mon\" >Khi n\u00e0o n\u00ean d\u00f9ng \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n?<\/a><\/li><\/ul><\/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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Cau_hoi_thuong_gap_ve_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 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-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket_ky_tinh_thue_2026_la_khi_nao\" >Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2026 l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Ho_so_xac_dinh_gia_co_phai_nop_cho_co_quan_thue_cung_quyet_toan_khong\" >H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f9ng quy\u1ebft to\u00e1n 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\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Nhan_van_ban_yeu_cau_thi_co_bao_lau_de_cung_cap_ho_so\" >Nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u00ec c\u00f3 bao l\u00e2u \u0111\u1ec3 cung c\u1ea5p h\u1ed3 s\u01a1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khac_gi_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\" >H\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00e1c g\u00ec th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thoi-han-lap-va-nop-ho-so-xac-dinh-gia-giao-dich-lien-ket\/#Thue_don_vi_tu_van_lap_ho_so_thi_doanh_nghiep_co_con_chiu_trach_nhiem_khong\" >Thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec doanh nghi\u1ec7p c\u00f3 c\u00f2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket_duoc_hieu_nhu_the_nao\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 t\u1eadp h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. \u0110\u00e2y kh\u00f4ng ph\u1ea3i m\u1ed9t m\u1ed1c duy nh\u1ea5t. D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n, doanh nghi\u1ec7p c\u1ea7n t\u00e1ch b\u1ea1ch ba ngh\u0129a v\u1ee5 c\u00f3 b\u1ea3n ch\u1ea5t kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1: Ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft tr\u01b0\u1edbc m\u1ed9t th\u1eddi \u0111i\u1ec3m lu\u1eadt \u0111\u1ecbnh, sau \u0111\u00f3 l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ph\u1ee5 l\u1ee5c k\u00ea khai: K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh, n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p (xu\u1ea5t tr\u00ecnh) h\u1ed3 s\u01a1: Xu\u1ea5t tr\u00ecnh H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho c\u01a1 quan thu\u1ebf khi c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1ea1t ng\u01b0\u1ee1ng doanh thu c\u00f2n c\u00f3 th\u00eam m\u1ed1c n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) v\u00e0 Th\u00f4ng b\u00e1o v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p b\u00e1o c\u00e1o n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nam_2026_can_dac_biet_luu_y\"><\/span><b>V\u00ec sao n\u0103m 2026 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, to\u00e0n b\u1ed9 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh m\u1edbi, c\u00f9ng v\u1edbi ng\u01b0\u1ee1ng mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1, ng\u01b0\u1ee1ng CbCR v\u00e0 m\u1eabu bi\u1ec3u \u0111\u00e3 thay \u0111\u1ed5i. Doanh nghi\u1ec7p gi\u1eef nguy\u00ean quy tr\u00ecnh c\u0169 d\u1ec5 r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng k\u00ea khai sai m\u1eabu ho\u1eb7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_giao_dich_lien_ket_gom_nhung_gi_theo_Nghi_dinh_255\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1ed3m nh\u1eefng g\u00ec theo Ngh\u1ecb \u0111\u1ecbnh 255?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi t\u00ednh m\u1ed1c th\u1eddi gian, doanh nghi\u1ec7p c\u1ea7n bi\u1ebft ch\u00ednh x\u00e1c m\u00ecnh ph\u1ea3i l\u1eadp nh\u1eefng g\u00ec. \u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ngh\u0129a v\u1ee5:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eadp, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 c\u00e1c th\u00f4ng tin, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb g\u1ed3m:<\/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 v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 qu\u1ed1c gia theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u theo danh m\u1ee5c c\u00e1c n\u1ed9i dung th\u00f4ng tin, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/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 c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m th\u1ef1c hi\u1ec7n, MAN nh\u1eadn th\u1ea5y ph\u1ea7n t\u1ed1n th\u1eddi gian nh\u1ea5t l\u00e0 H\u1ed3 s\u01a1 qu\u1ed1c gia: Ph\u00e2n t\u00edch ch\u1ee9c n\u0103ng, t\u00e0i s\u1ea3n, r\u1ee7i ro; t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ea1i \u0110i\u1ec1u 17; v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n (t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75 theo kho\u1ea3n 9 \u0110i\u1ec1u 4). V\u1edbi doanh nghi\u1ec7p FDI, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c c\u00f4ng ty m\u1eb9, n\u00ean th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu s\u1edbm v\u1edbi l\u1ecbch ph\u00e1t h\u00e0nh Master File c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_ky_tinh_thue_2026\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5459\" aria-describedby=\"caption-attachment-5459\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5459\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-ky-tinh-thue-2026.jpg\" alt=\"Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-ky-tinh-thue-2026.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-ky-tinh-thue-2026-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-ky-tinh-thue-2026-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-ky-tinh-thue-2026-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-ky-tinh-thue-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5459\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp xong tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m. Kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u5e94\u5728\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7ed3\u7b97\u4e4b\u524d\u7f16\u5236\uff0c\u5e76\u987b\u4e88\u4ee5\u4fdd\u5b58\uff0c\u4e14\u5e94\u6839\u636e\u7a0e\u52a1\u673a\u5173\u7684\u4fe1\u606f\u63d0\u4f9b\u8981\u6c42\u4e88\u4ee5\u51fa\u793a\u3002.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u7684\u6587\u4ef6\u4ee5\u53ca\u7eb3\u7a0e\u4eba\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u7684\u76f8\u5173\u4fe1\u606f\u3001\u8d44\u6599\u548c\u51ed\u8bc1\uff0c\u5e94\u6309\u7167\u7a0e\u6536\u7ba1\u7406\u6cd5\u5f8b\u7684\u89c4\u5b9a\u6267\u884c\u3002 \u7528\u4f5c\u5206\u6790\u3001\u6bd4\u8f83\u548c\u786e\u5b9a\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u4f9d\u636e\u7684\u6570\u636e\u3001\u51ed\u8bc1\u548c\u8d44\u6599\uff0c\u5fc5\u987b\u660e\u786e\u5176\u6765\u6e90\u3002 \u82e5\u72ec\u7acb\u53ef\u6bd4\u5bf9\u8c61\u7684\u6570\u636e\u4e3a\u4f1a\u8ba1\u6570\u636e\uff0c\u7eb3\u7a0e\u4eba\u6709\u8d23\u4efb\u5c06\u5176\u4ee5\u7535\u5b50\u7248\u5f62\u5f0f\uff08\u7535\u5b50\u8868\u683c\u683c\u5f0f\uff09\u4fdd\u5b58\u5e76\u63d0\u4f9b\u7ed9\u7a0e\u52a1\u673a\u5173\u3002.<\/span><\/i><\/p>\n<p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/co-so-du-lieu-quan-ly-gia-giao-dich-lien-ket\/\">Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd gi\u00e1.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket_theo_nam_tai_chinh\"><\/span><b>M\u1ed1c th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo n\u0103m t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n tr\u00f9ng ng\u00e0y ngh\u1ec9, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh v\u1ec1 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf c\u1ee5 th\u1ec3 c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Phu_luc_ke_khai_giao_dich_lien_ket_cung_to_khai_quyet_toan\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p, c\u00f2n th\u00f4ng tin k\u00ea khai th\u00ec ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u00fang h\u1ea1n quy\u1ebft to\u00e1n. \u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh ngh\u0129a v\u1ee5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi ng\u00e0y n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u1edbi k\u1ef3 t\u00ednh thu\u1ebf tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch 2026, h\u1ea1n ch\u00f3t l\u00e0 31\/03\/2027. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i th\u00eam h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 h\u00ecnh th\u1ee9c n\u1ed9p c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng Ph\u1ee5 l\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u1eabn ph\u1ea3i k\u00ea khai Ph\u1ee5 l\u1ee5c I theo c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u01b0\u01a1ng \u1ee9ng t\u1ea1i \u0110i\u1ec1u 20 (xem ph\u1ea7n mi\u1ec5n tr\u1eeb b\u00ean d\u01b0\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 c\u0169ng \u0111\u01b0\u1ee3c k\u00ea khai theo Ph\u1ee5 l\u1ee5c I, theo \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c ph\u1ea3i kh\u1edbp s\u1ed1 li\u1ec7u v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n; sai l\u1ec7ch l\u00e0 t\u00edn hi\u1ec7u r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ph\u00e2n t\u00edch d\u1eef li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thao t\u00e1c th\u1ef1c t\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai c\u00f3 nhi\u1ec1u \u0111i\u1ec3m d\u1ec5 sai, t\u1eeb ch\u1ecdn \u0111\u00fang m\u1eabu \u0111\u1ebfn t\u00edch c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket-tren-htkk\/\"> \u5728 HTKK \u4e0a\u7533\u62a5\u5173\u8054\u65b9\u4ea4\u6613\u3002<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh l\u1ed7i khi n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_cung_cap_Ho_so_xac_dinh_gia_giao_dich_lien_ket_khi_co_quan_thue_yeu_cau\"><\/span><b>Th\u1eddi h\u1ea1n cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u, doanh nghi\u1ec7p c\u00f3 t\u1ed1i \u0111a 30 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 cung c\u1ea5p h\u1ed3 s\u01a1, \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng. Kho\u1ea3n 4 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u8d1f\u6709\u4e49\u52a1\u5728\u7a0e\u52a1\u673a\u5173\u6839\u636e\u672c\u300a\u6761\u4f8b\u300b\u7b2c21\u6761\u89c4\u5b9a\uff0c\u4e8e\u5f00\u5c55\u7a0e\u52a1\u7a3d\u67e5\u524d\u7684\u78cb\u5546\u8fc7\u7a0b\u4e2d\u63d0\u51fa\u8981\u6c42\u65f6\uff0c\u5c31\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u4e2d\u7684\u4fe1\u606f\u548c\u8d44\u6599\u63d0\u4f9b\u5b8c\u6574\u3001\u51c6\u786e\u7684\u5185\u5bb9\uff0c\u5e76\u627f\u62c5\u76f8\u5e94\u7684\u6cd5\u5f8b\u8d23\u4efb\u3002 \u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u7684\u671f\u9650\u81ea\u6536\u5230\u7a0e\u52a1\u673a\u5173\u7684\u4e66\u9762\u8981\u6c42\u4e4b\u65e5\u8d77\u4e0d\u8d85\u8fc730\u4e2a\u5de5\u4f5c\u65e5\u3002 \u5982\u7eb3\u7a0e\u4eba\u6709\u6b63\u5f53\u7406\u7531\uff0c\u63d0\u4ea4\u5173\u8054\u4ea4\u6613\u5b9a\u4ef7\u6587\u4ef6\u671f\u9650\u53ef\u81ea\u622a\u6b62\u65e5\u8d77\u5ef6\u957f\u4e00\u6b21\uff0c\u5ef6\u957f\u671f\u9650\u4e0d\u5f97\u8d85\u8fc715\u4e2a\u5de5\u4f5c\u65e5\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> 30 ng\u00e0y l\u00e0m vi\u1ec7c ch\u1ec9 \u0111\u1ee7 \u0111\u1ec3 <\/span><b>xu\u1ea5t tr\u00ecnh<\/b><span style=\"font-weight: 400;\"> m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u00e3 c\u00f3 s\u1eb5n, kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 <\/span><b>l\u1eadp m\u1edbi<\/b><span style=\"font-weight: 400;\"> m\u1ed9t H\u1ed3 s\u01a1 qu\u1ed1c gia c\u00f3 ph\u00e2n t\u00edch so s\u00e1nh \u0111\u1ea1t chu\u1ea9n. \u0110\u00f3 l\u00e0 l\u00fd do kho\u1ea3n 3 \u0110i\u1ec1u 18 bu\u1ed9c h\u1ed3 s\u01a1 ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh nh\u1ea5n m\u1ea1nh tr\u00e1ch nhi\u1ec7m &#8220;\u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c&#8221; c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. K\u1ec3 c\u1ea3 khi thu\u00ea \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i, kho\u1ea3n 5 \u0110i\u1ec1u 18 ch\u1ec9 x\u00e1c \u0111\u1ecbnh c\u00f4ng ty t\u01b0 v\u1ea5n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ea1i di\u1ec7n l\u1eadp h\u1ed3 s\u01a1 ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh; ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u1eabn thu\u1ed9c v\u1ec1 ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_CbCR_va_Thong_bao_Mau_01TB-BCLN\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) v\u00e0 Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u1ea1t ng\u01b0\u1ee1ng, CbCR c\u00f3 h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t 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. \u0110\u00e2y l\u00e0 m\u1ed1c ri\u00eang, kh\u00f4ng tr\u00f9ng v\u1edbi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_thuoc_dien_phai_lap_CbCR\"><\/span><b>Ai thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp CbCR?<\/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 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u4f5c\u4e3a\u8d8a\u5357\u6700\u9ad8\u6bcd\u516c\u53f8\u4e14\u5728\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u8d22\u653f\u5e74\u5ea6\u7684\u5168\u7403\u5408\u5e76\u6536\u5165\u8fbe\u52307.5\u4ebf\u6b27\u5143\u53ca\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u4eba\uff0c\u987b\u6309\u7167\u672c\u6761\u4f8b\u9644\u5f55IV\u7684\u89c4\u5b9a\u7f16\u5236\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u8de8\u56fd\u5229\u6da6\u62a5\u544a\u3002.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea1t c\u00f9ng ng\u01b0\u1ee1ng th\u00ec c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan theo kho\u1ea3n 2 \u0110i\u1ec1u 19, t\u00f9y c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc c\u01b0 tr\u00fa c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ec9 g\u1eedi Th\u00f4ng b\u00e1o ho\u1eb7c ph\u1ea3i tr\u1ef1c ti\u1ebfp n\u1ed9p CbCR. V\u1ec1 ng\u01b0\u1ee1ng, l\u01b0u \u00fd m\u1ee9c 750 tri\u1ec7u Euro thay cho m\u1ee9c t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_han_lien_quan_den_CbCR\"><\/span><b>C\u00e1c m\u1ed1c th\u1eddi h\u1ea1n li\u00ean quan \u0111\u1ebfn CbCR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><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 M\u1eabu s\u1ed1 01\/TB-BCLN ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/p>\n<p><i><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. 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><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tra c\u1ee9u:<\/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>\u4e49\u52a1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u671f\u95f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u00f3 n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac 31\/12\/2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1eadt 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<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt khi thay \u0111\u1ed5i th\u00f4ng tin, k\u1ec3 c\u1ea3 ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ednh t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5404\u56fd\u5229\u6da6\u62a5\u544a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 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<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 31\/12\/2027<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1ee1ng 750 tri\u1ec7u Euro \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 th\u00e1ng 12 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m b\u00e1o c\u00e1o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_duoc_mien_lap_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP chia th\u00e0nh hai nh\u00f3m: mi\u1ec5n c\u1ea3 k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 l\u1eabn l\u1eadp h\u1ed3 s\u01a1 (kho\u1ea3n 1) v\u00e0 v\u1eabn k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 (kho\u1ea3n 2). Doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00e0o th\u00ec th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u00f3m \u0111\u00f3 c\u0169ng thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng. C\u1ee5 th\u1ec3 c\u00e1c nh\u00f3m doanh nghi\u1ec7p:<\/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>\u5065\u5eb7\uff09\u72b6\u51b5<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u00ea khai Ph\u1ee5 l\u1ee5c I<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u51c6\u5907\u4e00\u4efd\u4f30\u503c\u62a5\u544a\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1i M\u1ee5c III, IV; v\u1eabn khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00fd Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf APA v\u00e0 n\u1ed9p b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean; ch\u1ec9 v\u1edbi giao d\u1ecbch trong ph\u1ea1m vi APA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh; doanh thu d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb l\u00e3i vay v\u00e0 thu\u1ebf TNDN tr\u00ean doanh thu thu\u1ea7n: ph\u00e2n ph\u1ed1i t\u1eeb 5%, s\u1ea3n xu\u1ea5t t\u1eeb 10% v\u00e0 gia c\u00f4ng t\u1eeb 15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea\u7531\u7684\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u6700\u663e\u8457\u7684\u65b0\u529f\u80fd\uff1a <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi b\u1ecf ti\u00eau ch\u00ed &#8220;kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ba l\u01b0u \u00fd chuy\u00ean m\u00f4n:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 mi\u1ec5n k\u00ea khai: <\/b><span style=\"font-weight: 400;\">Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n 1, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p Ph\u1ee5 l\u1ee5c I \u0111\u00fang h\u1ea1n quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m c ch\u1ec9 \u00e1p d\u1ee5ng cho ba l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i, s\u1ea3n xu\u1ea5t, gia c\u00f4ng: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p d\u1ecbch v\u1ee5, kho b\u00e3i hay t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng ng\u01b0\u1ee1ng 500 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n x\u00e9t theo t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf: <\/b><span style=\"font-weight: 400;\">N\u0103m nay \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng b\u1ea3o \u0111\u1ea3m n\u0103m sau c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n; doanh nghi\u1ec7p n\u00ean t\u00ednh l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau ngay sau khi kh\u00f3a s\u1ed5, tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft cho k\u1ef3 \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_khong_tuan_thu_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5457\" aria-describedby=\"caption-attachment-5457\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5457\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-khong-tuan-thu-thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg\" alt=\"R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-khong-tuan-thu-thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-khong-tuan-thu-thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-khong-tuan-thu-thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-khong-tuan-thu-thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Rui-ro-khi-khong-tuan-thu-thoi-han-lap-va-nop-Ho-so-xac-dinh-gia-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5457\" class=\"wp-caption-text\">R\u1ee7i ro khi kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ec5 h\u1ea1n kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n l\u00e0m doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1. C\u00f3 ba nh\u00f3m r\u1ee7i ro ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ea5t l\u1ee3i th\u1ebf l\u1ef1a ch\u1ecdn gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh, kho\u1ea3n 2 \u0110i\u1ec1u 8 cho ph\u00e9p ch\u1ecdn gi\u00e1 tr\u1ecb thu\u1ed9c kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng \u0111\u1ed3ng cao nh\u1ea5t. Ng\u01b0\u1ee3c l\u1ea1i, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c \u1ea5n \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u1ee7a kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n. Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ef1 ch\u1ee9ng minh v\u00e0 gi\u00e1 tr\u1ecb trung v\u1ecb c\u00f3 th\u1ec3 t\u1ea1o ra s\u1ed1 thu\u1ebf truy thu \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p ch\u1eadm c\u00e1c Ph\u1ee5 l\u1ee5c k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n theo v\u0103n b\u1ea3n y\u00eau c\u1ea7u, b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb ch\u1ecdn v\u00e0o di\u1ec7n r\u1ee7i ro cao: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf chuy\u1ec3n sang m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 d\u1ef1a tr\u00ean d\u1eef li\u1ec7u k\u00ea khai v\u00e0 c\u00f4ng b\u1ed1 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ng\u00e0nh. Doanh nghi\u1ec7p n\u1ed9p ph\u1ee5 l\u1ee5c thi\u1ebfu ho\u1eb7c l\u1ec7ch s\u1ed1 li\u1ec7u d\u1ec5 b\u1ecb \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch tham v\u1ea5n, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n, \u0111\u1ee7 c\u0103n c\u1ee9 l\u00e0 t\u00e0i li\u1ec7u \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 b\u1ea3o v\u1ec7 m\u1ee9c gi\u00e1 \u0111\u00e3 \u00e1p d\u1ee5ng thay v\u00ec ch\u1ea5p nh\u1eadn gi\u00e1 tr\u1ecb do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_nen_dung_don_vi_chuyen_mon\"><\/span><b>Khi n\u00e0o n\u00ean d\u00f9ng \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 giao d\u1ecbch d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 ho\u1eb7c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, ho\u1eb7c v\u1eeba v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n tr\u1eeb, vi\u1ec7c t\u1ef1 l\u00e0m th\u01b0\u1eddng k\u00e9o d\u00e0i v\u01b0\u1ee3t l\u1ed9 tr\u00ecnh tr\u00ean. Khi \u0111\u00f3,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap r\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 CbCR v\u00e0 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1,<\/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;\"> gi\u00fap ho\u00e0n thi\u1ec7n H\u1ed3 s\u01a1 qu\u1ed1c gia, H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u v\u00e0 Ph\u1ee5 l\u1ee5c \u0111\u00fang c\u1ea5u tr\u00fac Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, b\u1ea3o \u0111\u1ea3m th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng b\u1ecb d\u1ed3n v\u00e0o nh\u1eefng ng\u00e0y cao \u0111i\u1ec3m m\u00f9a quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 xoay quanh b\u1ed1n m\u1ed1c:<\/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 l\u1eadp xong tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (kho\u1ea3n 3 \u0110i\u1ec1u 18).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c k\u00ea khai n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n, v\u1edbi n\u0103m t\u00e0i ch\u00ednh d\u01b0\u01a1ng l\u1ecbch l\u00e0 ch\u1eadm nh\u1ea5t 31\/03\/2027 (\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 cung c\u1ea5p trong kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u, gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c (kho\u1ea3n 4 \u0110i\u1ec1u 18).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CbCR ch\u1eadm nh\u1ea5t 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; Th\u00f4ng b\u00e1o M\u1eabu 01\/TB-BCLN ch\u1eadm nh\u1ea5t ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3 (\u0110i\u1ec1u 19).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u00f9a quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean theo Ngh\u1ecb \u0111\u1ecbnh m\u1edbi ch\u1ec9 c\u00f2n kho\u1ea3ng 5 th\u00e1ng. Doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u t\u1eeb b\u00e2y gi\u1edd s\u1ebd c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb, chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u so s\u00e1nh v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 c\u00f3 chi\u1ec1u s\u00e2u. N\u1ebfu c\u1ea7n m\u1ed9t \u0111\u1ed9i ng\u0169 \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng tr\u1ecdn v\u1eb9n th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, h\u00e3y li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN <\/span><span style=\"font-weight: 400;\">\u0111\u1ec3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\"><b>\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><\/span><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_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket_ky_tinh_thue_2026_la_khi_nao\"><\/span><b>Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft k\u1ef3 t\u00ednh thu\u1ebf 2026 l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi n\u0103m t\u00e0i ch\u00ednh d\u01b0\u01a1ng l\u1ecbch, h\u1ed3 s\u01a1 ph\u1ea3i l\u1eadp xong tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (kho\u1ea3n 3 \u0110i\u1ec1u 18); c\u00e1c Ph\u1ee5 l\u1ee5c k\u00ea khai n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n, h\u1ea1n ch\u00f3t 31\/03\/2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_xac_dinh_gia_co_phai_nop_cho_co_quan_thue_cung_quyet_toan_khong\"><\/span><b>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u00f3 ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f9ng quy\u1ebft to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p to\u00e0n b\u1ed9 b\u1ed9 h\u1ed3 s\u01a1. Doanh nghi\u1ec7p n\u1ed9p th\u00f4ng tin k\u00ea khai theo Ph\u1ee5 l\u1ee5c c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18. B\u1ed9 H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u theo kho\u1ea3n 3 \u0110i\u1ec1u 18.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_van_ban_yeu_cau_thi_co_bao_lau_de_cung_cap_ho_so\"><\/span><b>Nh\u1eadn v\u0103n b\u1ea3n y\u00eau c\u1ea7u th\u00ec c\u00f3 bao l\u00e2u \u0111\u1ec3 cung c\u1ea5p h\u1ed3 s\u01a1?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u; c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gia h\u1ea1n 01 l\u1ea7n kh\u00f4ng qu\u00e1 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Han_nop_Bao_cao_loi_nhuan_lien_quoc_gia_khac_gi_thoi_han_lap_va_nop_Ho_so_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>H\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia kh\u00e1c g\u00ec th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CbCR t\u00ednh theo n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao: ch\u1eadm nh\u1ea5t 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh theo k\u1ef3 quy\u1ebft to\u00e1n c\u1ee7a ch\u00ednh doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_don_vi_tu_van_lap_ho_so_thi_doanh_nghiep_co_con_chiu_trach_nhiem_khong\"><\/span><b>Thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n l\u1eadp h\u1ed3 s\u01a1 th\u00ec doanh nghi\u1ec7p c\u00f3 c\u00f2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Kho\u1ea3n 4 \u0110i\u1ec1u 18 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1; \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n l\u1eadp h\u1ed3 s\u01a1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo kho\u1ea3n 5 \u0110i\u1ec1u 18 nh\u01b0ng kh\u00f4ng thay th\u1ebf ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft n\u0103m 2026 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Theo kho\u1ea3n 3 \u0110i\u1ec1u 18, h\u1ed3 s\u01a1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5458,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5456","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=5456"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5456\/revisions"}],"predecessor-version":[{"id":5460,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5456\/revisions\/5460"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5458"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}