{"id":6859,"date":"2026-07-06T10:14:05","date_gmt":"2026-07-06T03:14:05","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6859"},"modified":"2026-07-06T10:14:05","modified_gmt":"2026-07-06T03:14:05","slug":"ngan-hang-phai-cung-cap-so-du-tai-khoan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ngan-hang-phai-cung-cap-so-du-tai-khoan\/","title":{"rendered":"Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf t\u1eeb 1\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/tu-17-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-dung-khong-138096878.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 1\/7\/2026, theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc m\u1edf r\u1ed9ng so v\u1edbi c\u01a1 ch\u1ebf c\u0169, khi ng\u00e2n h\u00e0ng ch\u1ec9 cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh danh t\u00e0i kho\u1ea3n, ch\u01b0a b\u1eaft bu\u1ed9c chia s\u1ebb s\u1ed1 d\u01b0 \u0111\u1ecbnh k\u1ef3. V\u1edbi kho\u1ea3ng 250 tri\u1ec7u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ng\u00e0nh thu\u1ebf \u0111ang n\u1eafm d\u1eef li\u1ec7u, trong \u0111\u00f3 kho\u1ea3ng 200 tri\u1ec7u l\u00e0 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n, quy \u0111\u1ecbnh n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ea7u h\u1ebft c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt ch\u1ee7 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ecf ra lo l\u1eafng khi nghe tin ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n cho c\u01a1 quan thu\u1ebf, v\u00ec cho r\u1eb1ng \u0111\u00e2y l\u00e0 s\u1ef1 x\u00e2m ph\u1ea1m quy\u1ec1n ri\u00eang t\u01b0 t\u00e0i ch\u00ednh. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng, c\u00f3 ph\u1ea1m vi v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u00f3m t\u1eaft tr\u1ecdng t\u00e2m: Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ecbnh k\u1ef3 h\u1eb1ng th\u00e1ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, trung gian thanh to\u00e1n g\u1eedi d\u1eef li\u1ec7u t\u00e0i kho\u1ea3n, giao d\u1ecbch, s\u1ed1 d\u01b0 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: kho\u1ea3n 7 \u0110i\u1ec1u 61 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u00e1p d\u1ee5ng: m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i kho\u1ea3n thanh to\u00e1n, bao g\u1ed3m c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, doanh nghi\u1ec7p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n: \u0111\u1ecbnh k\u1ef3, g\u1eedi d\u1eef li\u1ec7u tr\u01b0\u1edbc ng\u00e0y 10 h\u1eb1ng th\u00e1ng, ho\u1eb7c theo y\u00eau c\u1ea7u \u0111\u1ed9t xu\u1ea5t khi c\u00f3 giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_6860\" aria-describedby=\"caption-attachment-6860\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6860\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-la-gi.jpg\" alt=\"Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-cho-co-quan-thue-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6860\" class=\"wp-caption-text\">Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 61 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y ph\u1ea3i ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf khi ph\u00e1t hi\u1ec7n giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng c\u1ea7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, <\/span><a href=\"https:\/\/vnexpress.net\/ngan-hang-phai-cung-cap-so-du-tai-khoan-giao-dich-dang-ngo-cho-co-quan-thue-5093690.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c x\u00e1c nh\u1eadn m\u1ed9t kh\u00e1ch h\u00e0ng c\u00f3 m\u1edf t\u00e0i kho\u1ea3n hay kh\u00f4ng, m\u00e0 c\u00f2n ph\u1ea3i g\u1eedi s\u1ed1 d\u01b0, bi\u1ebfn \u0111\u1ed9ng d\u00f2ng ti\u1ec1n v\u00e0 c\u00e1c th\u00f4ng tin giao d\u1ecbch li\u00ean quan. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n so v\u1edbi c\u01a1 ch\u1ebf c\u0169, v\u1ed1n ch\u1ec9 y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh danh t\u00e0i kho\u1ea3n theo \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u1ea1m vi th\u00f4ng tin ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u 61 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, n\u1ed9i dung th\u00f4ng tin \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c nh\u00f3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u1ecbnh danh: t\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n g\u1eafn v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf, n\u01a1i m\u1edf t\u00e0i kho\u1ea3n, ng\u00e0y m\u1edf v\u00e0 ng\u00e0y \u0111\u00f3ng t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin giao d\u1ecbch: s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb giao d\u1ecbch, n\u1ed9i dung giao d\u1ecbch, b\u00ean chuy\u1ec3n v\u00e0 b\u00ean nh\u1eadn, bao g\u1ed3m c\u1ea3 giao d\u1ecbch trong n\u01b0\u1edbc v\u00e0 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1eeb t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, \u0111\u1ed3ng ch\u1ee7 t\u00e0i kho\u1ea3n v\u00e0 ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1 giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, \u0111\u00e1ng ng\u1edd theo ph\u00e1p lu\u1eadt ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng l\u1ea1i quan tr\u1ecdng v\u1edbi ng\u00e0nh thu\u1ebf?<\/b><\/h2>\n<figure id=\"attachment_6863\" aria-describedby=\"caption-attachment-6863\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6863\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-lai-quan-trong-voi-nganh-thue.jpg\" alt=\"V\u00ec sao quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng l\u1ea1i quan tr\u1ecdng v\u1edbi ng\u00e0nh thu\u1ebf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-lai-quan-trong-voi-nganh-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-lai-quan-trong-voi-nganh-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-lai-quan-trong-voi-nganh-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-lai-quan-trong-voi-nganh-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-lai-quan-trong-voi-nganh-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6863\" class=\"wp-caption-text\">V\u00ec sao quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng l\u1ea1i quan tr\u1ecdng v\u1edbi ng\u00e0nh thu\u1ebf?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh th\u00f4ng tin giao d\u1ecbch v\u00e0 d\u00f2ng ti\u1ec1n l\u00e0 c\u0103n c\u1ee9 then ch\u1ed1t \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 ph\u00e1t tri\u1ec3n nhanh nh\u01b0ng kh\u00f3 ki\u1ec3m so\u00e1t qua h\u00f3a \u0111\u01a1n truy\u1ec1n th\u1ed1ng. Vi\u1ec7c c\u00f3 d\u1eef li\u1ec7u s\u1ed1 d\u01b0, d\u00f2ng ti\u1ec1n theo th\u1eddi gian th\u1ef1c gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi doanh thu k\u00ea khai, ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch b\u1ea5t h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng y\u00eau c\u1ea7u ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p d\u1eef li\u1ec7u v\u1ec1 c\u00e1c giao d\u1ecbch \u0111\u00e1ng ng\u1edd \u0111\u1ec3 ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch r\u1ee7i ro, thay v\u00ec ch\u1ec9 r\u00e0 so\u00e1t th\u1ee5 \u0111\u1ed9ng theo danh s\u00e1ch m\u00e0 c\u01a1 quan thu\u1ebf g\u1eedi sang nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng, chuy\u1ec3n vai tr\u00f2 c\u1ee7a ng\u00e2n h\u00e0ng t\u1eeb b\u00ean cung c\u1ea5p th\u00f4ng tin khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u sang b\u00ean ch\u1ee7 \u0111\u1ed9ng tham gia s\u00e0ng l\u1ecdc r\u1ee7i ro thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n quy\u1ebft to\u00e1n thu\u1ebf cho h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb truy thu tr\u01b0\u1edbc \u0111\u00e2y xu\u1ea5t ph\u00e1t t\u1eeb ch\u00eanh l\u1ec7ch gi\u1eefa d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n v\u00e0 doanh thu k\u00ea khai tr\u00ean h\u00f3a \u0111\u01a1n. Khi ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u0111\u1ecbnh k\u1ef3, kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch n\u00e0y s\u1ebd nhanh v\u00e0 ch\u00ednh x\u00e1c h\u01a1n nhi\u1ec1u so v\u1edbi thanh tra th\u1ee7 c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0nh thu\u1ebf c\u0169ng \u0111ang x\u00e2y d\u1ef1ng h\u1ec7 sinh th\u00e1i d\u1eef li\u1ec7u k\u1ebft h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi th\u00f4ng tin ng\u00e2n h\u00e0ng, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u00e2n t\u00edch, trong \u0111\u00f3 c\u00f3 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o, \u0111\u1ec3 nh\u1eadn di\u1ec7n giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf ho\u1eb7c r\u1eeda ti\u1ec1n. \u0110\u00e2y l\u00e0 xu h\u01b0\u1edbng qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1edbn, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf m\u00e0 nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu \u1ea3nh h\u01b0\u1edfng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng cho hai nh\u00f3m ch\u1ee7 th\u1ec3 v\u1edbi vai tr\u00f2 kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i trong n\u01b0\u1edbc v\u00e0 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn, n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi vi\u1ec7c chia s\u1ebb d\u1eef li\u1ec7u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i kho\u1ea3n thanh to\u00e1n m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau tr\u00ean \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh hay doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 t\u00e0i kho\u1ea3n thanh to\u00e1n trong n\u01b0\u1edbc, v\u00e0 c\u00e1c b\u00e1o c\u00e1o c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n trao \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa, ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng t\u1eeb khi n\u00e0o v\u00e0 theo t\u1ea7n su\u1ea5t ra sao?<\/b><\/h2>\n<figure id=\"attachment_6862\" aria-describedby=\"caption-attachment-6862\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6862\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-tu-khi-nao-va-theo-tan-suat-ra-sao.jpg\" alt=\"Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng t\u1eeb khi n\u00e0o v\u00e0 theo t\u1ea7n su\u1ea5t ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-tu-khi-nao-va-theo-tan-suat-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-tu-khi-nao-va-theo-tan-suat-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-tu-khi-nao-va-theo-tan-suat-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-tu-khi-nao-va-theo-tan-suat-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ngan-hang-phai-cung-cap-so-du-tai-khoan-cua-khach-hang-tu-khi-nao-va-theo-tan-suat-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6862\" class=\"wp-caption-text\">Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng t\u1eeb khi n\u00e0o v\u00e0 theo t\u1ea7n su\u1ea5t ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. Theo quy \u0111\u1ecbnh, d\u1eef li\u1ec7u \u0111\u1ecbnh danh t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc ng\u00e0y 10 h\u1eb1ng th\u00e1ng cho c\u01a1 quan thu\u1ebf. B\u00ean c\u1ea1nh vi\u1ec7c cung c\u1ea5p \u0111\u1ecbnh k\u1ef3, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f2n ph\u1ea3i chia s\u1ebb th\u00f4ng tin theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean ho\u1eb7c theo y\u00eau c\u1ea7u \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf khi ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f3 hai c\u01a1 ch\u1ebf cung c\u1ea5p song song: cung c\u1ea5p \u0111\u1ecbnh k\u1ef3 h\u1eb1ng th\u00e1ng \u0111\u1ed1i v\u1edbi th\u00f4ng tin \u0111\u1ecbnh danh v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch c\u01a1 b\u1ea3n, c\u00f9ng v\u1edbi c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p theo y\u00eau c\u1ea7u khi c\u01a1 quan thu\u1ebf c\u1ea7n x\u00e1c minh m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u1ea7n l\u01b0u \u00fd r\u1eb1ng c\u01a1 ch\u1ebf \u0111\u1ed9t xu\u1ea5t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t b\u1ea5t k\u1ef3 l\u00fac n\u00e0o n\u1ebfu h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch r\u1ee7i ro c\u1ee7a ng\u00e0nh thu\u1ebf ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u nghi v\u1ea5n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn vi\u1ec7c ng\u00e2n h\u00e0ng cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c ng\u00e2n h\u00e0ng cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 v\u00e0 giao d\u1ecbch cho c\u01a1 quan thu\u1ebf. So v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y khi ng\u00e2n h\u00e0ng ch\u1ee7 y\u1ebfu cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh danh v\u00e0 ch\u1ec9 chia s\u1ebb s\u1ed1 d\u01b0, giao d\u1ecbch theo y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi v\u00e0 chuy\u1ec3n sang c\u01a1 ch\u1ebf cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh k\u1ef3, ch\u1ee7 \u0111\u1ed9ng h\u01a1n.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn vi\u1ec7c ng\u00e2n h\u00e0ng cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0, giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng cho c\u01a1 quan thu\u1ebf t\u1ea1i \u0110i\u1ec1u 61<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 40 quy \u0111\u1ecbnh n\u1ed9i dung th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; kho\u1ea3n 2 \u0110i\u1ec1u 14 quy \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 26\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i, ph\u1ed1i h\u1ee3p cung c\u1ea5p d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, \u0111\u00e1ng ng\u1edd ph\u1ea3i b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c trao \u0111\u1ed5i th\u00f4ng tin t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Di\u1ec5n \u0111\u00e0n minh b\u1ea1ch thu\u1ebf qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> so v\u1edbi quy \u0111\u1ecbnh c\u0169, khi ng\u00e2n h\u00e0ng ch\u1ec9 \u0111\u1ecbnh k\u1ef3 cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh danh v\u00e0 ch\u1ec9 chia s\u1ebb s\u1ed1 d\u01b0, giao d\u1ecbch khi c\u00f3 y\u00eau c\u1ea7u thanh tra, ki\u1ec3m tra, ph\u1ea1m vi th\u00f4ng tin theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u00e3 m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3, chuy\u1ec3n t\u1eeb c\u01a1 ch\u1ebf b\u1ecb \u0111\u1ed9ng sang ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ngo\u00e0i ng\u00e2n h\u00e0ng, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f2n bu\u1ed9c ch\u1ee7 th\u1ec3 n\u00e0o kh\u00e1c ph\u1ea3i cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP l\u1ea7n \u0111\u1ea7u ti\u00ean quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed cho c\u01a1 quan thu\u1ebf. Tr\u01b0\u1edbc \u0111\u00e2y, ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin ch\u1ee7 y\u1ebfu \u0111\u1eb7t l\u00ean ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3i cung c\u1ea5p cho ng\u00e0nh thu\u1ebf nh\u1eefng th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh t\u00e1c nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, gi\u00e1 b\u00e1n, th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan b\u00e1o ch\u00ed c\u0169ng c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3n \u00e1nh cho c\u01a1 quan thu\u1ebf nh\u1eefng th\u00f4ng tin c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ho\u1eb7c ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 thu\u1ebf m\u00e0 h\u1ecd ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh \u0111\u01b0a tin.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y cho th\u1ea5y c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean d\u1eef li\u1ec7u \u0111ang \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng ra ngo\u00e0i ph\u1ea1m vi h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c huy \u0111\u1ed9ng nhi\u1ec1u ngu\u1ed3n th\u00f4ng tin x\u00e3 h\u1ed9i kh\u00e1c nhau \u0111\u1ec3 nh\u1eadn di\u1ec7n s\u1edbm r\u1ee7i ro thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, qu\u1ea3ng c\u00e1o, truy\u1ec1n th\u00f4ng th\u01b0\u1eddng xuy\u00ean xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o ch\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: H\u1ed9 kinh doanh online t\u1ea1i TP.HCM b\u1ecb \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecb B kinh doanh m\u1ef9 ph\u1ea9m qua m\u1ea1ng x\u00e3 h\u1ed9i t\u1ea1i TP.HCM, k\u00ea khai thu\u1ebf kho\u00e1n v\u1edbi doanh thu khai b\u00e1o kho\u1ea3ng 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. T\u1eeb th\u00e1ng 7\/2026, d\u1eef li\u1ec7u s\u1ed1 d\u01b0 v\u00e0 giao d\u1ecbch t\u1eeb ng\u00e2n h\u00e0ng n\u01a1i ch\u1ecb B m\u1edf t\u00e0i kho\u1ea3n kinh doanh \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ecbnh k\u1ef3 cho c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e1t sinh r\u1ee7i ro<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u1ed1i chi\u1ebfu, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n t\u1ed5ng d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ecb B trong m\u1ed9t th\u00e1ng l\u00ean \u0111\u1ebfn 350 tri\u1ec7u \u0111\u1ed3ng, cao g\u1ea5p nhi\u1ec1u l\u1ea7n doanh thu k\u00ea khai. \u0110\u00e2y thu\u1ed9c nh\u00f3m giao d\u1ecbch c\u00f3 d\u1ea5u hi\u1ec7u ch\u00eanh l\u1ec7ch b\u1ea5t th\u01b0\u1eddng, d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1ecb B nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o r\u00e0 so\u00e1t, y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ngu\u1ed3n ti\u1ec1n v\u00e0 c\u01a1 s\u1edf doanh thu th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> khi h\u1ed7 tr\u1ee3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 th\u01b0\u1eddng khuy\u1ebfn ngh\u1ecb ba b\u01b0\u1edbc: (1) t\u00e1ch b\u1ea1ch r\u00f5 t\u00e0i kho\u1ea3n kinh doanh v\u00e0 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ngay t\u1eeb \u0111\u1ea7u; (2) l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u01a1n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng kho\u1ea3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n kinh doanh; (3) ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 doanh thu th\u1ef1c t\u1ebf so v\u1edbi d\u00f2ng ti\u1ec1n, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf kho\u00e1n k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed9t ph\u1ea7n d\u00f2ng ti\u1ec1n l\u00e0 c\u00e1c kho\u1ea3n vay m\u01b0\u1ee3n c\u00e1 nh\u00e2n, kh\u00f4ng ph\u1ea3i doanh thu kinh doanh, ch\u1ecb B ch\u1ec9 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu t\u00ednh thu\u1ebf \u1edf m\u1ee9c ph\u00f9 h\u1ee3p thay v\u00ec b\u1ecb \u1ea5n \u0111\u1ecbnh to\u00e0n b\u1ed9 350 tri\u1ec7u \u0111\u1ed3ng l\u00e0 doanh thu ch\u1ecbu thu\u1ebf. Vi\u1ec7c c\u00f3 h\u1ed3 s\u01a1 minh b\u1ea1ch gi\u00fap qu\u00e1 tr\u00ecnh gi\u1ea3i tr\u00ecnh ch\u1ec9 m\u1ea5t kho\u1ea3ng m\u1ed9t tu\u1ea7n, thay v\u00ec k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p, h\u1ed9 kinh doanh th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn sau khi quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n v\u00e0 t\u00e0i kho\u1ea3n kinh doanh: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online s\u1eed d\u1ee5ng chung m\u1ed9t t\u00e0i kho\u1ea3n cho c\u1ea3 chi ti\u00eau c\u00e1 nh\u00e2n v\u00e0 giao d\u1ecbch kinh doanh. Khi d\u1eef li\u1ec7u s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu, to\u00e0n b\u1ed9 d\u00f2ng ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 b\u1ecb m\u1eb7c \u0111\u1ecbnh l\u00e0 doanh thu, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf cao h\u01a1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c d\u00f2ng ti\u1ec1n: <\/b><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n vay m\u01b0\u1ee3n, ho\u00e0n tr\u1ea3 ti\u1ec1n h\u00e0ng, chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9 gia \u0111\u00ecnh n\u1ebfu kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, bi\u00ean nh\u1eadn r\u00f5 r\u00e0ng r\u1ea5t d\u1ec5 b\u1ecb t\u00ednh nh\u1ea7m v\u00e0o doanh thu ch\u1ecbu thu\u1ebf khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n v\u1edbi t\u1edd khai.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Ch\u1eadm c\u1eadp nh\u1eadt v\u1edbi c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qu\u1ed1c t\u1ebf, nh\u1eadn thanh to\u00e1n t\u1eeb \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i c\u1ea7n l\u01b0u \u00fd d\u1eef li\u1ec7u giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi c\u0169ng n\u1eb1m trong ph\u1ea1m vi ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf, \u0111\u00f2i h\u1ecfi h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: B\u1ecb \u0111\u1ed9ng khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh \u0111\u1ed9t xu\u1ea5t: <\/b><span style=\"font-weight: 400;\">Khi h\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u ph\u00e1t hi\u1ec7n giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh trong th\u1eddi gian ng\u1eafn. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb khoa h\u1ecdc s\u1ebd m\u1ea5t nhi\u1ec1u th\u1eddi gian t\u1ed5ng h\u1ee3p, t\u0103ng nguy c\u01a1 b\u1ecb \u0111\u00e1nh gi\u00e1 kh\u00f4ng h\u1ee3p t\u00e1c ho\u1eb7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf b\u1ea5t l\u1ee3i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1eeb 1\/7\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p thu\u1ebf b\u1eb1ng nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi ngh\u0129a v\u1ee5 cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u0169ng quy \u0111\u1ecbnh l\u1ea1i c\u00e1c ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb 1\/7\/2026. C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00f3 hai nh\u00f3m ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, qua H\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c qua d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 c\u00f3 k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 h\u1ea7u h\u1ebft c\u00e1c k\u00eanh n\u1ed9p thu\u1ebf n\u00eau tr\u00ean \u0111\u1ec1u g\u1eafn li\u1ec1n v\u1edbi t\u00e0i kho\u1ea3n thanh to\u00e1n m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00f9ng m\u1ed9t l\u00fac, ng\u00e2n h\u00e0ng v\u1eeba l\u00e0 k\u00eanh thu n\u1ed9p ng\u00e2n s\u00e1ch ch\u00ednh th\u1ee9c, v\u1eeba l\u00e0 \u0111\u1ea7u m\u1ed1i cung c\u1ea5p d\u1eef li\u1ec7u s\u1ed1 d\u01b0, giao d\u1ecbch cho c\u01a1 quan thu\u1ebf, gi\u00fap vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u1edbi d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf tr\u1edf n\u00ean thu\u1eadn ti\u1ec7n h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc gi\u1eef vai tr\u00f2 g\u00ec trong vi\u1ec7c gi\u00e1m s\u00e1t d\u1eef li\u1ec7u ngo\u1ea1i h\u1ed1i ph\u1ee5c v\u1ee5 ng\u00e0nh thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u0169ng c\u00f3 vai tr\u00f2 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, v\u1ed1n l\u00e0 m\u1ed9t ph\u1ea7n d\u1eef li\u1ec7u m\u00e0 ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf. Theo kho\u1ea3n 14 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 26\/2025\/N\u0110-CP, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau trong qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ngo\u1ea1i h\u1ed1i v\u00e0 kinh doanh v\u00e0ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i h\u1ed1i trong giao d\u1ecbch v\u00e3ng lai, giao d\u1ecbch v\u1ed1n, vi\u1ec7c s\u1eed d\u1ee5ng ngo\u1ea1i h\u1ed1i tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 ngo\u1ea1i h\u1ed1i, k\u1ec3 c\u1ea3 khu v\u1ef1c bi\u00ean gi\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd d\u1ef1 tr\u1eef ngo\u1ea1i h\u1ed1i Nh\u00e0 n\u01b0\u1edbc, th\u1ef1c hi\u1ec7n mua b\u00e1n ngo\u1ea1i h\u1ed1i trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf ph\u1ee5c v\u1ee5 ch\u00ednh s\u00e1ch ti\u1ec1n t\u1ec7 qu\u1ed1c gia, c\u0169ng nh\u01b0 giao d\u1ecbch v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, quy\u1ebft \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 v\u00e0 c\u01a1 ch\u1ebf \u0111i\u1ec1u h\u00e0nh t\u1ef7 gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5p v\u00e0 thu h\u1ed3i v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i kinh doanh, cung \u1ee9ng d\u1ecbch v\u1ee5 ngo\u1ea1i h\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam v\u00e0 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0ng tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd vi\u1ec7c vay, tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i theo c\u01a1 ch\u1ebf t\u1ef1 vay t\u1ef1 tr\u1ea3, h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi kho\u1ea3n vay n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 b\u1ea3o l\u00e3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng cho vay, thu h\u1ed3i n\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u1ea3o l\u00e3nh cho ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qu\u1ed1c t\u1ebf, vi\u1ec7c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i c\u00f9ng v\u1edbi ngh\u0129a v\u1ee5 ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n \u0111\u1ed3ng ngh\u0129a d\u00f2ng ti\u1ec1n xuy\u00ean bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 b\u1ecb \u0111\u1ed1i chi\u1ebfu hai l\u1edbp, qua c\u1ea3 k\u00eanh ngo\u1ea1i h\u1ed1i v\u00e0 k\u00eanh d\u1eef li\u1ec7u thu\u1ebf. Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p FDI n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch chuy\u1ec3n ti\u1ec1n, h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 v\u0103n b\u1ea3n \u0111\u0103ng k\u00fd kho\u1ea3n vay n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ec3 tr\u00e1nh ch\u1eadm tr\u1ec5 khi c\u00f3 y\u00eau c\u1ea7u x\u00e1c minh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u1eeb c\u01a1 ch\u1ebf thanh tra th\u1ee7 c\u00f4ng sang gi\u00e1m s\u00e1t d\u1ef1a tr\u00ean d\u1eef li\u1ec7u. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb khoa h\u1ecdc ngay t\u1eeb b\u00e2y gi\u1edd, thay v\u00ec ch\u1edd \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh m\u1edbi x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting services<\/span><\/a><span style=\"font-weight: 400;\">, d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\"> cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i d\u00f9ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua. Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 1\/7\/2026, theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u b\u1ecb cung c\u1ea5p s\u1ed1 d\u01b0 hay ch\u1ec9 t\u00e0i kho\u1ea3n nghi v\u1ea5n?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng tin \u0111\u1ecbnh danh v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ecbnh k\u1ef3 cho to\u00e0n b\u1ed9 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c ph\u1ed1i h\u1ee3p ki\u1ec3m tra chuy\u00ean s\u00e2u ch\u1ec9 \u00e1p d\u1ee5ng khi ph\u00e1t hi\u1ec7n giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, \u0111\u00e1ng ng\u1edd.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ng\u01b0\u1eddi d\u00f9ng c\u00e1 nh\u00e2n c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i kho\u1ea3n thanh to\u00e1n, bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, \u0111\u1eb7c bi\u1ec7t n\u1ebfu c\u00f3 d\u00f2ng ti\u1ec1n l\u1edbn b\u1ea5t th\u01b0\u1eddng so v\u1edbi thu nh\u1eadp k\u00ea khai.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi b\u1ecb \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u00ean t\u00e1ch b\u1ea1ch t\u00e0i kho\u1ea3n theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng kho\u1ea3n ti\u1ec1n v\u00e0o, ra t\u00e0i kho\u1ea3n \u0111\u1ec3 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u1ea7n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u00f4ng tin s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n, ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, v\u00e0 ch\u1ec9 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo \u0111\u00fang ph\u1ea1m vi quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ng\u00e2n h\u00e0ng ph\u1ea3i cung c\u1ea5p s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a kh\u00e1ch h\u00e0ng cho c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 1\/7\/2026, theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea5t c\u1ea3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u b\u1ecb cung c\u1ea5p s\u1ed1 d\u01b0 hay ch\u1ec9 t\u00e0i kho\u1ea3n nghi v\u1ea5n?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng tin \u0111\u1ecbnh danh v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u1ecbnh k\u1ef3 cho to\u00e0n b\u1ed9 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. 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