{"id":7977,"date":"2026-09-16T16:35:32","date_gmt":"2026-09-16T09:35:32","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7977"},"modified":"2026-09-16T16:35:32","modified_gmt":"2026-09-16T09:35:32","slug":"cong-van-17125-don-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-17125-don-qldn1\/","title":{"rendered":"Official Document 17125\/DON-QLDN1: Determining contractor tax obligations and regulations on contractor selection."},"content":{"rendered":"

C\u00f4ng v\u0103n 17125\/DON-QLDN1<\/span><\/a> do Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 8\/9\/2026 mang l\u1ea1i nh\u1eefng ch\u1ec9 d\u1eabn quan tr\u1ecdng v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Trong b\u1ed1i c\u1ea3nh c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea5u th\u1ea7u gia t\u0103ng, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang v\u0103n b\u1ea3n ph\u00e1p l\u00fd nh\u01b0 <\/span>Law No. 48\/2024\/QH15<\/span><\/a>, <\/span>Decree 320\/2025\/ND-CP<\/span><\/a>, Ngh\u1ecb \u0111\u1ecbnh 214\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC v\u00e0 <\/span>Circular 20\/2026\/TT-BTC<\/span><\/a> \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Nh\u1eefng nh\u1ea7m l\u1eabn trong vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh <\/span>Value Added Tax (VAT)<\/span><\/a>, <\/span>Corporate Income Tax (CIT)<\/span><\/a> ho\u1eb7c vi ph\u1ea1m quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i, th\u1ea9m \u0111\u1ecbnh trong \u0111\u1ea5u th\u1ea7u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i h\u1ed3 s\u01a1, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng v\u0103n v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt li\u00ean quan, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong c\u00f4ng t\u00e1c k\u00ea khai v\u00e0 qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 17125\/DON-QLDN1 v\u00e0 quy \u0111\u1ecbnh \u0111\u1ea5u th\u1ea7u<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 17125\/DON-QLDN1 v\u00e0 quy \u0111\u1ecbnh \u0111\u1ea5u th\u1ea7u<\/figcaption><\/figure>\n
    \n
  • C\u00f4ng v\u0103n 17125\/DON-QLDN1 l\u00e0<\/b> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u (thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p) \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
  • What is it used for?<\/b> L\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch th\u1ef1c t\u1ebf nh\u1eb1m x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u. \u0110\u1ed3ng th\u1eddi k\u1ebft h\u1ee3p chu\u1ea9n h\u00f3a quy tr\u00ecnh \u01b0u \u0111\u00e3i v\u00e0 th\u1ea9m \u0111\u1ecbnh nh\u00e0 th\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 214\/2025\/N\u0110-CP.<\/span><\/li>\n
  • Who does this apply to?<\/b> C\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam ph\u00e1t sinh giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb tham gia ho\u1ea1t \u0111\u1ed9ng l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u.<\/span><\/li>\n
  • When is it needed?<\/b> \u00c1p d\u1ee5ng ngay khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i, l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c g\u00f3i th\u1ea7u mua s\u1eafm.<\/span><\/li>\n<\/ul>\n

    C\u00f4ng v\u0103n 17125\/DON-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u?<\/b><\/h2>\n
    \"C\u00f4ng
    C\u00f4ng v\u0103n 17125\/DON-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u?<\/figcaption><\/figure>\n

    C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam khi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho doanh nghi\u1ec7p trong n\u01b0\u1edbc. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u01b0\u1ee3c chia l\u00e0m hai m\u1ea3ng \u0111\u1ed9c l\u1eadp: Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n

    C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn trong c\u00f4ng v\u0103n<\/b><\/h3>\n

    Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd bao g\u1ed3m:<\/span><\/p>\n

      \n
    1. Lu\u1eadt s\u1ed1 48\/2024\/QH15 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
    2. Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n
    3. Th\u00f4ng t\u01b0 69\/2025\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n
    4. Th\u00f4ng t\u01b0 20\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ol>\n

      Ph\u00e2n lo\u1ea1i tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h3>\n

      H\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00f4ng v\u0103n ph\u00e2n \u0111\u1ecbnh r\u00f5 hai nh\u00f3m tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch v\u00e0 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf<\/b><\/h4>\n

      T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho C\u00f4ng ty Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p thu\u1ebf theo c\u01a1 ch\u1ebf sau:<\/span><\/p>\n

        \n
      • V\u1ec1 Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng:<\/b> N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt s\u1ed1 48\/2024\/QH15 v\u00e0 kho\u1ea3n 3, 4, 5 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC.<\/span><\/li>\n
      • V\u1ec1 Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p:<\/b> N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 kho\u1ea3n 3, 4, 5 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n

        Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf<\/b><\/h4>\n

        Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf:<\/span><\/p>\n

          \n
        • Kh\u00f4ng \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf GTGT:<\/b> Khi \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC.<\/span><\/li>\n
        • Kh\u00f4ng \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf TNDN:<\/b> Khi \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 giao d\u1ecbch thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n

          Nguy\u00ean t\u1eafc \u01b0u \u0111\u00e3i v\u1ec1 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ra sao?<\/b><\/h2>\n

          B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u, ho\u1ea1t \u0111\u1ed9ng l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c nguy\u00ean t\u1eafc t\u00ednh \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 214\/2025\/N\u0110-CP.<\/span><\/p>\n

          C\u00e1c nguy\u00ean t\u1eafc \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh v\u00e0 n\u0103ng l\u1ef1c khi \u0111\u00e1nh gi\u00e1 h\u1ed3 s\u01a1<\/b><\/h3>\n

          C\u0103n c\u1ee9 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 214\/2025\/N\u0110-CP, vi\u1ec7c t\u00ednh \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u tham d\u1ef1 th\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 4 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3:<\/span><\/p>\n

            \n
          1. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u thu\u1ed9c nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i:<\/b> Nh\u00e0 th\u1ea7u tham d\u1ef1 th\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u h\u01a1n m\u1ed9t lo\u1ea1i \u01b0u \u0111\u00e3i trong \u0111\u00e1nh gi\u00e1 v\u1ec1 n\u0103ng l\u1ef1c v\u00e0 kinh nghi\u1ec7m ho\u1eb7c trong \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00e0i ch\u00ednh th\u00ec khi t\u00ednh \u01b0u \u0111\u00e3i ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t lo\u1ea1i \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t cho nh\u00e0 th\u1ea7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng n\u1ed9i dung \u0111\u00e1nh gi\u00e1 v\u1ec1 n\u0103ng l\u1ef1c v\u00e0 kinh nghi\u1ec7m ho\u1eb7c \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00e0i ch\u00ednh.<\/span><\/li>\n
          2. Tr\u01b0\u1eddng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 th\u1ea7u \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i nh\u01b0 nhau ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i:<\/b> N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 th\u1ea7u tham d\u1ef1 th\u1ea7u \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i nh\u01b0 nhau ho\u1eb7c t\u1ea5t c\u1ea3 c\u00e1c nh\u00e0 th\u1ea7u \u0111\u1ec1u kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u00ec kh\u00f4ng c\u1ea7n t\u00ednh \u01b0u \u0111\u00e3i \u0111\u1ec3 so s\u00e1nh, x\u1ebfp h\u1ea1ng.<\/span><\/li>\n<\/ol>\n

            \u01afu \u0111\u00e3i \u0111\u1ed1i v\u1edbi g\u00f3i th\u1ea7u h\u1ed7n h\u1ee3p v\u00e0 ngh\u0129a v\u1ee5 ch\u1ee9ng minh c\u1ee7a nh\u00e0 th\u1ea7u<\/b><\/h3>\n
              \n
            1. \u0110\u1ed1i v\u1edbi g\u00f3i th\u1ea7u h\u1ed7n h\u1ee3p:<\/b> Vi\u1ec7c t\u00ednh \u01b0u \u0111\u00e3i c\u0103n c\u1ee9 t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ec1 xu\u1ea5t c\u1ee7a nh\u00e0 th\u1ea7u trong c\u00e1c ph\u1ea7n c\u00f4ng vi\u1ec7c t\u01b0 v\u1ea5n, cung c\u1ea5p h\u00e0ng h\u00f3a, x\u00e2y l\u1eafp. Nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i khi c\u00f3 \u0111\u1ec1 xu\u1ea5t chi ph\u00ed trong n\u01b0\u1edbc (chi ph\u00ed t\u01b0 v\u1ea5n; phi t\u01b0 v\u1ea5n; h\u00e0ng h\u00f3a c\u00f3 xu\u1ea5t x\u1ee9 Vi\u1ec7t Nam; x\u00e2y l\u1eafp) t\u1eeb 25% tr\u1edf l\u00ean gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c c\u1ee7a g\u00f3i th\u1ea7u.<\/span><\/li>\n
            2. Ngh\u0129a v\u1ee5 ch\u1ee9ng minh:<\/b> Nh\u00e0 th\u1ea7u ph\u1ea3i ch\u1ee9ng minh nh\u00e0 th\u1ea7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do nh\u00e0 th\u1ea7u ch\u00e0o thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u.<\/span><\/li>\n<\/ol>\n

              Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ea9m \u0111\u1ecbnh trong l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

              N\u00e2ng cao hi\u1ec7u qu\u1ea3 th\u1ea9m \u0111\u1ecbnh gi\u00fap b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ea9m \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 134 Ngh\u1ecb \u0111\u1ecbnh 214\/2025\/N\u0110-CP.<\/span><\/p>\n

              Ph\u1ea1m vi th\u1ea9m \u0111\u1ecbnh c\u1ee7a Ch\u1ee7 \u0111\u1ea7u t\u01b0<\/b><\/h3>\n

              T\u1ea1i \u0110i\u1ec1u 134 Ngh\u1ecb \u0111\u1ecbnh 214\/2025\/N\u0110-CP, Ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n