{"id":8479,"date":"2026-10-20T14:48:19","date_gmt":"2026-10-20T07:48:19","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8479"},"modified":"2026-10-20T14:49:02","modified_gmt":"2026-10-20T07:49:02","slug":"cong-van-13767-btc-dntn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-13767-btc-dntn\/","title":{"rendered":"C\u00f4ng v\u0103n 13767\/BTC-DNTN: Th\u1eddi gian tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948 ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"

C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/a> ng\u00e0y 03\/9\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tri\u1ec3n khai <\/span>Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/a> n\u0103m 2026 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. V\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u0103ng c\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra vi\u1ec7c doanh nghi\u1ec7p k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong <\/span>04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/b>, t\u1ee9c t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026. Ngh\u0129a v\u1ee5 k\u00ea khai n\u00e0y b\u1eaft ngu\u1ed3n t\u1eeb <\/span>Lu\u1eadt s\u1ed1 76\/2025\/QH15<\/span><\/a> s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2020, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025.<\/span><\/p>\n

V\u1eeba qua, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026 v\u1ec1 vi\u1ec7c ki\u1ec3m tra k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, trong \u0111\u00f3 nh\u1eafc \u0111\u1ebfn C\u00f4ng v\u0103n 13767\/BTC-DNTN. V\u1edbi doanh nghi\u1ec7p, \u0111\u00e2y kh\u00f4ng c\u00f2n l\u00e0 th\u1ee7 t\u1ee5c “\u0111\u1ec3 sau”. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a c\u00e1c chuy\u00ean gia MAN – Master Accountant Network, h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai, m\u1ed1c th\u1eddi gian v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf c\u1ea7n x\u1eed l\u00fd ngay.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/figcaption><\/figure>\n
    \n
  • C\u00f4ng v\u0103n 13767\/BTC-DNTN l\u00e0 v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 03\/9\/2026, tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg ng\u00e0y 27\/5\/2026 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/li>\n
  • M\u1ee5c \u0111\u00edch: y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u0103ng c\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra vi\u1ec7c doanh nghi\u1ec7p k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n
  • \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng: c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty c\u1ed5 ph\u1ea7n (th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025 k\u00ea khai khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp; th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung khi thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t).<\/span><\/li>\n
  • Th\u1eddi gian ki\u1ec3m tra: 04 th\u00e1ng cu\u1ed1i n\u0103m 2026, t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026.<\/span><\/li>\n
  • Ch\u1ebf t\u00e0i: doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 70 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng (m\u1ee9c \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c).<\/span><\/li>\n<\/ul>\n

    C\u00f4ng v\u0103n 13767\/BTC-DNTN l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a d\u1ef1a tr\u00ean v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/b><\/h2>\n
    \"C\u00f4ng
    C\u00f4ng v\u0103n 13767\/BTC-DNTN l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a d\u1ef1a tr\u00ean v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/figcaption><\/figure>\n

    \u0110\u1ec3 hi\u1ec3u \u0111\u00fang v\u0103n b\u1ea3n n\u00e0y, c\u1ea7n t\u00e1ch b\u1ea1ch hai l\u1edbp: l\u1edbp ch\u1ec9 \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh v\u00e0 l\u1edbp ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd g\u1ed1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    C\u00f4ng v\u0103n 13767\/BTC-DNTN ng\u00e0y 03\/9\/2026 l\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u1ea9y m\u1ea1nh th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg ng\u00e0y 27\/5\/2026. V\u0103n b\u1ea3n t\u1eadp trung v\u00e0o vi\u1ec7c r\u00e0 so\u00e1t, ki\u1ec3m tra v\u00e0 th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Theo \u0111\u00f3, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng tri\u1ec3n khai, h\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

    C\u1ea7n l\u01b0u \u00fd: c\u00f4ng v\u0103n kh\u00f4ng t\u1ea1o ra ngh\u0129a v\u1ee5 m\u1edbi. Ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u00e3 c\u00f3 t\u1eeb Lu\u1eadt s\u1ed1 76\/2025\/QH15 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 17\/6\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025. C\u00f4ng v\u0103n ch\u1ec9 chuy\u1ec3n tr\u1ecdng t\u00e2m t\u1eeb “quy \u0111\u1ecbnh” sang “ki\u1ec3m tra th\u1ef1c thi”.<\/span><\/p>\n

    Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c Lu\u1eadt Doanh nghi\u1ec7p \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/b><\/h3>\n

    Kho\u1ea3n 35 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 76\/2025\/QH15, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

    \n

    “35. Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p) l\u00e0 c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu tr\u00ean th\u1ef1c t\u1ebf v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.”<\/span><\/p>\n<\/blockquote>\n

    \u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf c\u1ee5m t\u1eeb “tr\u00ean th\u1ef1c t\u1ebf”. Ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ch\u01b0a ch\u1eafc l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Ph\u00e1p lu\u1eadt h\u01b0\u1edbng t\u1edbi c\u00e1 nh\u00e2n th\u1ef1c s\u1ef1 s\u1edf h\u1eefu ho\u1eb7c chi ph\u1ed1i doanh nghi\u1ec7p.<\/span><\/p>\n

    Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i hi\u1ec7n h\u00e0nh g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n

    \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

    \n

    “Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3, kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p). Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    1. C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    Ch\u1ee7 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f9ng nhau s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n trong nh\u00f3m n\u00e0y l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh, t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a h\u1ecd t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

    1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf. Vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1c quy\u1ec1n sau: Quy\u1ec1n b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ho\u1eb7c b\u00e3i nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p; thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c; quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/p>\n

    2. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1,2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.”<\/span><\/p>\n<\/blockquote>\n

    Doanh nghi\u1ec7p k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo th\u1ee9 t\u1ef1 n\u00e0o?<\/b><\/h3>\n

    Kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, \u0111\u1eb7t ra th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ba b\u01b0\u1edbc:<\/span><\/p>\n

      \n
    1. K\u00ea khai c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17.<\/span><\/li>\n
    2. N\u1ebfu kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng kho\u1ea3n 1, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng ph\u1ea3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, k\u00ea khai m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n th\u1ef1c t\u1ebf chi ph\u1ed1i t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17.<\/span><\/li>\n
    3. N\u1ebfu kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o \u0111\u00e1p \u1ee9ng kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, k\u00ea khai c\u00e1 nh\u00e2n theo kho\u1ea3n 3 \u0110i\u1ec1u 17, t\u1ee9c ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t.<\/span><\/li>\n<\/ol>\n

      Th\u1ee9 t\u1ef1 n\u00e0y gi\u1ea3i th\u00edch v\u00ec sao c\u00e2u tr\u1ea3 l\u1eddi “c\u00f4ng ty kh\u00f4ng c\u00f3 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i” g\u1ea7n nh\u01b0 kh\u00f4ng \u0111\u1ee9ng v\u1eefng khi b\u1ecb ki\u1ec3m tra. Lu\u00f4n c\u00f3 \u00edt nh\u1ea5t m\u1ed9t c\u00e1 nh\u00e2n \u1edf b\u01b0\u1edbc 3.<\/span><\/p>\n

      C\u00f4ng v\u0103n 13767\/BTC-DNTN y\u00eau c\u1ea7u ki\u1ec3m tra trong th\u1eddi gian n\u00e0o?<\/b><\/h2>\n
      \"C\u00f4ng
      C\u00f4ng v\u0103n 13767\/BTC-DNTN y\u00eau c\u1ea7u ki\u1ec3m tra trong th\u1eddi gian n\u00e0o?<\/figcaption><\/figure>\n

      C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026, t\u1ee9c <\/span>t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026<\/b>. Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 chu\u1ed7i v\u0103n b\u1ea3n v\u00e0 c\u00e1ch c\u01a1 quan qu\u1ea3n l\u00fd tri\u1ec3n khai tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/p>\n

      C\u00e1c m\u1ed1c th\u1eddi gian doanh nghi\u1ec7p c\u1ea7n n\u1eafm<\/b><\/h3>\n\n\n\n\n\n\n\n\n\n\n
      Th\u1eddi \u0111i\u1ec3m<\/b><\/td>\nS\u1ef1 ki\u1ec7n ph\u00e1p l\u00fd<\/b><\/td>\nMeaning for business<\/b><\/td>\n<\/tr>\n
      17\/6\/2025<\/span><\/td>\nQu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt s\u1ed1 76\/2025\/QH15 s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p<\/span><\/td>\nL\u1ea7n \u0111\u1ea7u lu\u1eadt h\u00f3a kh\u00e1i ni\u1ec7m ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n
      30\/6\/2025<\/span><\/td>\nCh\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\nQuy \u0111\u1ecbnh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh, c\u00e1ch k\u00ea khai<\/span><\/td>\n<\/tr>\n
      01\/7\/2025<\/span><\/td>\nLu\u1eadt s\u1ed1 76\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c<\/span><\/td>\nRanh gi\u1edbi ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p “th\u00e0nh l\u1eadp m\u1edbi” v\u00e0 “th\u00e0nh l\u1eadp tr\u01b0\u1edbc”<\/span><\/td>\n<\/tr>\n
      27\/5\/2026<\/span><\/td>\nTh\u1ee7 t\u01b0\u1edbng ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\nV\u0103n b\u1ea3n g\u1ed1c \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 13767 tri\u1ec3n khai<\/span><\/td>\n<\/tr>\n
      21\/7\/2026<\/span><\/td>\nCh\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\nB\u1ed5 sung m\u1ee9c ph\u1ea1t ri\u00eang cho h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n
      03\/9\/2026<\/span><\/td>\nB\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\nY\u00eau c\u1ea7u t\u1eadp trung ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m<\/span><\/td>\n<\/tr>\n
      Th\u00e1ng 9 – 12\/2026<\/span><\/td>\nC\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh ki\u1ec3m tra<\/span><\/td>\nGiai \u0111o\u1ea1n r\u1ee7i ro cao nh\u1ea5t v\u1edbi doanh nghi\u1ec7p ch\u01b0a k\u00ea khai<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      C\u00f4ng v\u0103n 3164\/DNTN-GS c\u1ee5 th\u1ec3 h\u00f3a vi\u1ec7c ki\u1ec3m tra nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

      C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026 v\u1ec1 vi\u1ec7c ki\u1ec3m tra k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, trong \u0111\u00f3 nh\u1eafc \u0111\u1ebfn C\u00f4ng v\u0103n 13767\/BTC-DNTN. \u0110\u1ec3 h\u1ed7 tr\u1ee3 \u0111\u1ecba ph\u01b0\u01a1ng, C\u1ee5c \u0111\u00e3 th\u1ed1ng k\u00ea danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p <\/span>th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025<\/b> nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n

      \u0110\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p m\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea7n \u01b0u ti\u00ean t\u1eadp trung ki\u1ec3m tra. Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt, danh s\u00e1ch n\u00e0y g\u1ed3m h\u01a1n 40.000 doanh nghi\u1ec7p tr\u00ean ph\u1ea1m vi 34 t\u1ec9nh, th\u00e0nh. N\u00f3i c\u00e1ch kh\u00e1c, c\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng ki\u1ec3m tra ng\u1eabu nhi\u00ean. H\u1ecd \u0111\u00e3 c\u00f3 s\u1eb5n d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

      Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 13767\/BTC-DNTN trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h3>\n

      Theo n\u1ed9i dung v\u0103n b\u1ea3n, m\u1ee5c ti\u00eau l\u00e0 b\u1ea3o \u0111\u1ea3m th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 c\u1eadp nh\u1eadt. Th\u00f4ng tin n\u00e0y ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/p>\n

      Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1eb1m \u1edf ba \u0111i\u1ec3m:<\/span><\/p>\n

        \n
      • Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh:<\/b> c\u01a1 c\u1ea5u s\u1edf h\u1eefu minh b\u1ea1ch gi\u00fap ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ea9m \u0111\u1ecbnh nhanh h\u01a1n trong c\u00e1c giao d\u1ecbch vay v\u1ed1n, g\u00f3p v\u1ed1n.<\/span><\/li>\n
      • Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf:<\/b> d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c b\u00ean li\u00ean k\u1ebft, n\u1ec1n t\u1ea3ng cho vi\u1ec7c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n
      • Auditing:<\/b> ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n bi\u1ebft ai l\u00e0 ng\u01b0\u1eddi chi ph\u1ed1i cu\u1ed1i c\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan. H\u1ed3 s\u01a1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i r\u00f5 r\u00e0ng gi\u00fap thu h\u1eb9p ph\u1ea1m vi th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n

        Doanh nghi\u1ec7p n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 13767\/BTC-DNTN?<\/b><\/h2>\n

        C\u00f4ng v\u0103n h\u01b0\u1edbng t\u1edbi vi\u1ec7c ki\u1ec3m tra ngh\u0129a v\u1ee5 \u0111\u00e3 c\u00f3 trong Lu\u1eadt Doanh nghi\u1ec7p. V\u00ec v\u1eady, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i d\u1ef1a tr\u00ean v\u0103n b\u1ea3n lu\u1eadt g\u1ed1c.<\/span><\/p>\n

        C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai<\/b><\/h3>\n

        C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 20, kho\u1ea3n 3 \u0110i\u1ec1u 21 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 22 Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 7, kho\u1ea3n 8 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2025, c\u00f9ng quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a lu\u1eadt n\u00e0y, ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m:<\/span><\/p>\n\n\n\n\n\n
        Business Group<\/b><\/td>\nType<\/b><\/td>\nTh\u1eddi \u0111i\u1ec3m k\u00ea khai<\/b><\/td>\nN\u1ed9i dung ph\u1ea3i k\u00ea khai<\/b><\/td>\n<\/tr>\n
        Th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/7\/2025<\/span><\/td>\nC\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\nKhi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\nTh\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n
        Th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025<\/span><\/td>\nDoanh nghi\u1ec7p \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\nKhi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t; \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 nhu c\u1ea7u<\/span><\/td>\nTh\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        L\u01b0u \u00fd v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n:<\/b> ngo\u00e0i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 <\/span>c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean<\/b> \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n

        Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 ph\u1ea3i k\u00ea khai ngay kh\u00f4ng?<\/b><\/h3>\n

        Kh\u00f4ng b\u1eaft bu\u1ed9c k\u00ea khai ngay. Ngh\u0129a v\u1ee5 ph\u00e1t sinh khi doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t. Tuy nhi\u00ean, \u0111\u00e2y ch\u00ednh l\u00e0 nh\u00f3m d\u1ec5 sai nh\u1ea5t. R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n hay ng\u00e0nh ngh\u1ec1 sau 01\/7\/2025 nh\u01b0ng b\u1ecf qua ph\u1ea7n ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1eb1m \u0111\u00fang trong di\u1ec7n danh s\u00e1ch \u01b0u ti\u00ean ki\u1ec3m tra theo C\u00f4ng v\u0103n 3164\/DNTN-GS.<\/span><\/p>\n

        Kh\u00f4ng k\u00ea khai b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

        Kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

        \n

        “6. Ph\u1ea1t ti\u1ec1n t\u1eeb 70.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.”<\/span><\/p>\n<\/blockquote>\n

        M\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. Theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

        Th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n

        B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u0169ng c\u1ea7n n\u1eafm th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf. T\u1eeb ng\u00e0y 01\/7\/2026, th\u1eddi h\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n

        Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/b><\/h3>\n

        Nguy\u00ean v\u0103n c\u00e1c quy \u0111\u1ecbnh ch\u00ednh:<\/span><\/p>\n

        \n

        “(1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i;<\/span><\/p>\n

        (2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n khi thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 h\u1ecd v\u00e0 t\u00ean, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ng\u00e0y th\u00e1ng n\u0103m sinh (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t Nam), h\u1ed9 chi\u1ebfu (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i) th\u00ec th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 20 ng\u00e0y l\u00e0m vi\u1ec7c (ri\u00eang c\u00e1c x\u00e3 mi\u1ec1n n\u00fai v\u00f9ng cao, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o l\u00e0 30 ng\u00e0y) k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, ng\u00e0y ghi tr\u00ean h\u1ed9 chi\u1ebfu.”<\/span><\/p>\n<\/blockquote>\n

        V\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ee7y quy\u1ec1n, \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

        \n

        “Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n;”<\/span><\/p>\n<\/blockquote>\n

        N\u00f3i ng\u1eafn g\u1ecdn, m\u1ed7i kh\u00e2u trong chu\u1ed7i \u1ee7y quy\u1ec1n \u0111\u1ec1u c\u00f3 th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c: c\u00e1 nh\u00e2n b\u00e1o cho t\u1ed5 ch\u1ee9c chi tr\u1ea3, r\u1ed3i t\u1ed5 ch\u1ee9c chi tr\u1ea3 b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c?<\/b><\/h3>\n

        \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

        “(3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (2) kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 \u0111\u00e3 k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 khi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i. H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n g\u1eedi th\u00f4ng b\u00e1o t\u1ef1 \u0111\u1ed9ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 th\u00f4ng tin thay \u0111\u1ed5i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt; thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.”<\/span><\/p>\n\n\n\n\n\n\n\n\n
        Case<\/b><\/td>\nDuration<\/b><\/td>\nBase<\/b><\/td>\n<\/tr>\n
        Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i<\/span><\/td>\n\u0110i\u1ec1u 6 N\u0110 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        C\u00e1 nh\u00e2n thay \u0111\u1ed5i h\u1ecd v\u00e0 t\u00ean, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ng\u00e0y th\u00e1ng n\u0103m sinh (ng\u01b0\u1eddi Vi\u1ec7t Nam), h\u1ed9 chi\u1ebfu (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i)<\/span><\/td>\n20 ng\u00e0y l\u00e0m vi\u1ec7c (ri\u00eang c\u00e1c x\u00e3 mi\u1ec1n n\u00fai v\u00f9ng cao, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o l\u00e0 30 ng\u00e0y) k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, ng\u00e0y ghi tr\u00ean h\u1ed9 chi\u1ebfu<\/span><\/td>\n\u0110i\u1ec1u 6 N\u0110 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp<\/span><\/td>\nCh\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i<\/span><\/td>\n\u0110i\u1ec1u 6 N\u0110 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp b\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\nCh\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/span><\/td>\n\u0110i\u1ec1u 6 N\u0110 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        C\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p (2), d\u1eef li\u1ec7u d\u00e2n c\u01b0 \u0111\u00e3 k\u1ebft n\u1ed1i v\u00e0 t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u thu\u1ebf<\/span><\/td>\nKh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n\u0110i\u1ec1u 6 N\u0110 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Nh\u1eefng v\u0103n b\u1ea3n n\u00e0o li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 13767\/BTC-DNTN?<\/b><\/h2>\n

        B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu khi r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
        B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/b><\/caption>\n
        Document<\/b><\/td>\nNumber and date of issuance<\/b><\/td>\nSummary of content<\/b><\/td>\n<\/tr>\n
        Enterprise Law 2020<\/span><\/td>\nS\u1ed1 59\/2020\/QH14<\/span><\/td>\nKho\u1ea3n 3 c\u00e1c \u0110i\u1ec1u 20, 21, 22 (\u0111\u00e3 s\u1eeda \u0111\u1ed5i): h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n
        Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p<\/span><\/td>\nS\u1ed1 76\/2025\/QH15, th\u00f4ng qua 17\/6\/2025, hi\u1ec7u l\u1ef1c 01\/7\/2025<\/span><\/td>\nB\u1ed5 sung kho\u1ea3n 35 \u0110i\u1ec1u 4 \u0111\u1ecbnh ngh\u0129a ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; \u0110i\u1ec1u 3 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025<\/span><\/td>\n<\/tr>\n
        Decree 168\/2025\/ND-CP<\/span><\/td>\nJune 30, 2025<\/span><\/td>\n\u0110\u0103ng k\u00fd doanh nghi\u1ec7p; \u0110i\u1ec1u 17 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh, \u0110i\u1ec1u 18 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n
        Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/td>\n2026<\/span><\/td>\nS\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 17 (\u0110i\u1ec1u 3) v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 18 (\u0110i\u1ec1u 4) Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP<\/span><\/td>\nN\u0103m 2021<\/span><\/td>\nX\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u0129nh v\u1ef1c k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0; m\u1ee9c ph\u1ea1t c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 t\u1ed5 ch\u1ee9c (kho\u1ea3n 2 \u0110i\u1ec1u 4)<\/span><\/td>\n<\/tr>\n
        Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\nNg\u00e0y 21\/7\/2026<\/span><\/td>\nS\u1eeda \u0111\u1ed5i kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP: ph\u1ea1t 70 – 100 tri\u1ec7u \u0111\u1ed3ng khi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n
        Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\nNg\u00e0y 27\/5\/2026<\/span><\/td>\nV\u0103n b\u1ea3n c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh tri\u1ec3n khai<\/span><\/td>\n<\/tr>\n
        C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\nNg\u00e0y 03\/9\/2026<\/span><\/td>\nY\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/span><\/td>\n<\/tr>\n
        C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n2026<\/span><\/td>\nC\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra; g\u1eedi danh s\u00e1ch doanh nghi\u1ec7p \u01b0u ti\u00ean ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n
        Decree 252\/2026\/ND-CP<\/span><\/td>\nEffective from July 1, 2026<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; \u0110i\u1ec1u 6 v\u1ec1 th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n
        Th\u00f4ng t\u01b0 68\/2025\/TT-BTC<\/span><\/td>\nJuly 1, 2025<\/span><\/td>\nBi\u1ec3u m\u1eabu \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, g\u1ed3m M\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        L\u01b0u \u00fd v\u1ec1 bi\u1ec3u m\u1eabu:<\/b> m\u1ed9t s\u1ed1 ngu\u1ed3n c\u1eadp nh\u1eadt n\u0103m 2026 \u0111\u1ec1 c\u1eadp M\u1eabu s\u1ed1 10 theo Th\u00f4ng t\u01b0 121. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1eabu bi\u1ec3u \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n

        Case study: Doanh nghi\u1ec7p x\u1eed l\u00fd y\u00eau c\u1ea7u theo C\u00f4ng v\u0103n 13767\/BTC-DNTN ra sao?<\/b><\/h2>\n

        T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ec3 minh h\u1ecda c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u l\u00e0 gi\u1ea3 \u0111\u1ecbnh, c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0 v\u0103n b\u1ea3n th\u1eadt.<\/span><\/p>\n

        Background<\/b><\/h3>\n

        C\u00f4ng ty C\u1ed5 ph\u1ea7n A t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh th\u00e0nh l\u1eadp n\u0103m 2019, v\u1ed1n \u0111i\u1ec1u l\u1ec7 20 t\u1ef7 \u0111\u1ed3ng. Th\u00e1ng 10\/2025, c\u00f4ng ty l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf nh\u01b0ng kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u01a1 c\u1ea5u c\u1ed5 \u0111\u00f4ng nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n
        C\u1ed5 \u0111\u00f4ng<\/b><\/td>\nT\u1ef7 l\u1ec7 s\u1edf h\u1eefu<\/b><\/td>\nNote<\/b><\/td>\n<\/tr>\n
        \u00d4ng B<\/span><\/td>\n18%<\/span><\/td>\nCh\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/span><\/td>\n<\/tr>\n
        B\u00e0 C (v\u1ee3 \u00f4ng B)<\/span><\/td>\n10%<\/span><\/td>\nKh\u00f4ng tham gia \u0111i\u1ec1u h\u00e0nh<\/span><\/td>\n<\/tr>\n
        C\u00f4ng ty TNHH D<\/span><\/td>\n30%<\/span><\/td>\nDo \u00f4ng E s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<\/tr>\n
        15 c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n kh\u00e1c<\/span><\/td>\n42%<\/span><\/td>\nM\u1ed7i ng\u01b0\u1eddi d\u01b0\u1edbi 10%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Ph\u00e2n t\u00edch<\/b><\/h3>\n

        Do \u0111\u00e3 thay \u0111\u1ed5i \u0111\u0103ng k\u00fd sau ng\u00e0y 01\/7\/2025 m\u00e0 kh\u00f4ng k\u00ea khai, C\u00f4ng ty A thu\u1ed9c nh\u00f3m c\u00f3 nguy c\u01a1 n\u1eb1m trong danh s\u00e1ch \u01b0u ti\u00ean ki\u1ec3m tra theo C\u00f4ng v\u0103n 3164\/DNTN-GS. \u00c1p d\u1ee5ng \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i):<\/span><\/p>\n