{"id":8551,"date":"2026-10-22T09:14:46","date_gmt":"2026-10-22T02:14:46","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8551"},"modified":"2026-10-22T09:27:45","modified_gmt":"2026-10-22T02:27:45","slug":"chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026\/","title":{"rendered":"Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 l\u00e0 g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-ke-khai-nhu-the-nao-thu-tuc-thong-bao-thay-doi-393493-234374.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m, theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-13767btcdntn-trien-khai-quyet-dinh-948-ve-kiem-tra-chu-so-huu-huong-loi-cua-doanh-nghiep-t-234250.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 03\/9\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Ng\u00e0y 07\/10\/2026, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cong-van-3164-dntn-gs-ve-kiem-tra-ke-khai-thong-tin-chu-so-huu-huong-loi-cua-doanh-nghiep-ra-sao-53684.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\">, g\u1eedi k\u00e8m danh s\u00e1ch 42.911 doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Ri\u00eang TP.HCM c\u00f3 h\u01a1n 9.000 doanh nghi\u1ec7p n\u1eb1m trong danh s\u00e1ch n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh g\u1ed3m Lu\u1eadt Doanh nghi\u1ec7p 2020 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 03\/2022\/QH15 v\u00e0 Lu\u1eadt 76\/2025\/QH15), Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-296-2026-ND-CP-sua-doi-Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-716470.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC v\u1ec1 bi\u1ec3u m\u1eabu v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-288-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-hoach-va-dau-tu-621708.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 x\u1eed ph\u1ea1t. K\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin \u0111\u00fang th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 70 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng. MAN &#8211; Master Accountant Network h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 quy \u0111\u1ecbnh theo v\u0103n b\u1ea3n g\u1ed1c, k\u00e8m kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1qrOx68H1zAidl2_nqdy1nls_7WQCJoJi\/edit?usp=sharing&amp;ouid=100619680331019670921&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">Xem Danh s\u00e1ch 42911 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u00e2y<\/a> <\/strong><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026<\/b><\/h2>\n<figure id=\"attachment_8555\" aria-describedby=\"caption-attachment-8555\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8555\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8555\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 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 c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc (\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng l\u00e0m g\u00ec: b\u1ea3o \u0111\u1ea3m th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi th\u1ef1c s\u1ef1 s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, c\u1eadp nh\u1eadt; ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ai: c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025 k\u00ea khai ngay khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp; doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: khi th\u00e0nh l\u1eadp; khi thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t; trong 10 ng\u00e0y k\u1ec3 t\u1eeb khi th\u00f4ng tin ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai thay \u0111\u1ed5i; theo h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng (Qu\u1ea3ng Ninh tr\u01b0\u1edbc 31\/10\/2026, Ph\u00fa Th\u1ecd tr\u01b0\u1edbc 15\/11\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ec3u m\u1eabu v\u00e0 n\u01a1i n\u1ed9p: M\u1eabu s\u1ed1 10 k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, n\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i dangkykinhdoanh.gov.vn.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi?<\/b><\/h2>\n<figure id=\"attachment_8552\" aria-describedby=\"caption-attachment-8552\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8552\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-theo-quy-dinh-moi.jpg\" alt=\"Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-theo-quy-dinh-moi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-theo-quy-dinh-moi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-theo-quy-dinh-moi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-theo-quy-dinh-moi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-la-gi-theo-quy-dinh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8552\" class=\"wp-caption-text\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a ch\u00ednh th\u1ee9c hi\u1ec7n n\u1eb1m t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP ng\u00e0y 30\/6\/2025 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 ng\u00e0y 23\/7\/2026. V\u0103n b\u1ea3n quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;<\/span><a href=\"https:\/\/thue.man.net.vn\/chu-so-huu-huong-loi-2026\/\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/a><span style=\"font-weight: 400;\"> 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).&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i lu\u00f4n l\u00e0 <\/span><b>individual<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i ph\u00e1p nh\u00e2n. M\u1ed9t c\u00f4ng ty m\u1eb9 s\u1edf h\u1eefu 100% v\u1ed1n kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; doanh nghi\u1ec7p ph\u1ea3i l\u1ea7n ng\u01b0\u1ee3c \u0111\u1ebfn ng\u01b0\u1eddi th\u1eadt \u0111\u1ee9ng sau c\u00f4ng ty m\u1eb9 \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ba ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1ee9 t\u1ef1 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay sau \u0111\u1ecbnh ngh\u0129a, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh: &#8220;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&#8221;, g\u1ed3m ba ti\u00eau ch\u00ed \u00e1p d\u1ee5ng l\u1ea7n l\u01b0\u1ee3t. Ch\u1ec9 khi ti\u00eau ch\u00ed tr\u01b0\u1edbc kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ph\u00f9 h\u1ee3p th\u00ec m\u1edbi chuy\u1ec3n sang ti\u00eau ch\u00ed sau.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 1: S\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;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.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t trong c\u00f9ng ti\u00eau ch\u00ed n\u00e0y:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u00f3m c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\">, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;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 2020 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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><b>C\u00f4ng ty h\u1ee3p danh<\/b><span style=\"font-weight: 400;\">, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty TNHH A c\u00f3 \u00f4ng B g\u00f3p 15% v\u00e0 v\u1ee3 \u00f4ng B g\u00f3p 12%. T\u1eebng ng\u01b0\u1eddi ch\u01b0a \u0111\u1ea1t 25%, nh\u01b0ng hai ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 c\u00f9ng s\u1edf h\u1eefu 27%. V\u00ec v\u1eady, c\u1ea3 hai \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 2: Ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;(2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c (1), 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 M\u1ee5c (1) 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.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, c\u00f3 n\u0103m nh\u00f3m quy\u1ec1n ki\u1ec3m so\u00e1t: (i) b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m, b\u00e3i nhi\u1ec7m nh\u00e2n s\u1ef1 ch\u1ee7 ch\u1ed1t; (ii) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7; (iii) thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c; (iv) quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng; (v) t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p. Ch\u1ec9 c\u1ea7n n\u1eafm m\u1ed9t trong c\u00e1c quy\u1ec1n n\u00e0y tr\u00ean th\u1ef1c t\u1ebf l\u00e0 \u0111\u00e3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ti\u00eau ch\u00ed 2.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 3: Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung quy \u0111\u1ecbnh (M\u1ee5c (1), (2) t\u01b0\u01a1ng \u1ee9ng Ti\u00eau ch\u00ed 1, 2 n\u00eau tr\u00ean):<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i M\u1ee5c (1), (2), 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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed d\u1ef1 ph\u00f2ng. N\u00f3 b\u1ea3o \u0111\u1ea3m m\u1ecdi doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ec1u k\u00ea khai \u0111\u01b0\u1ee3c \u00edt nh\u1ea5t m\u1ed9t c\u00e1 nh\u00e2n, k\u1ec3 c\u1ea3 khi c\u01a1 c\u1ea5u v\u1ed1n ph\u00e2n t\u00e1n, kh\u00f4ng ai \u0111\u1ea1t ng\u01b0\u1ee1ng 25%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 tr\u1edf th\u00e0nh \u01b0u ti\u00ean ki\u1ec3m tra?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, vi\u1ec7c k\u00ea khai kh\u00f4ng c\u00f2n l\u00e0 th\u1ee7 t\u1ee5c h\u00ecnh th\u1ee9c. M\u1ed9t chu\u1ed7i v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o t\u1eeb Th\u1ee7 t\u01b0\u1edbng \u0111\u1ebfn t\u1eebng S\u1edf T\u00e0i ch\u00ednh \u0111\u00e3 bi\u1ebfn n\u1ed9i dung n\u00e0y th\u00e0nh \u0111\u1ee3t ki\u1ec3m tra c\u00f3 danh s\u00e1ch, c\u00f3 th\u1eddi h\u1ea1n v\u00e0 c\u00f3 ch\u1ebf t\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chu\u1ed7i v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m 2026 g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.7364%;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center; width: 28.6855%;\"><b>C\u01a1 quan ban h\u00e0nh, ng\u00e0y<\/b><\/td>\n<td style=\"text-align: center; width: 51.8519%;\"><b>Main content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7364%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\n<td style=\"width: 28.6855%;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, 27\/05\/2026<\/span><\/td>\n<td style=\"width: 51.8519%;\"><span style=\"font-weight: 400;\">\u0110\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t, ki\u1ec3m tra, th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7364%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\n<td style=\"width: 28.6855%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 03\/9\/2026<\/span><\/td>\n<td style=\"width: 51.8519%;\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026 (th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7364%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n<td style=\"width: 28.6855%;\"><span style=\"font-weight: 400;\">C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3, 07\/10\/2026<\/span><\/td>\n<td style=\"width: 51.8519%;\"><span style=\"font-weight: 400;\">G\u1eedi danh s\u00e1ch 42.911 doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, qua QR Code; \u0111\u00e2y l\u00e0 nh\u00f3m \u01b0u ti\u00ean ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7364%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN<\/span><\/td>\n<td style=\"width: 28.6855%;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh Qu\u1ea3ng Ninh, 12\/10\/2026<\/span><\/td>\n<td style=\"width: 51.8519%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch ho\u00e0n th\u00e0nh k\u00ea khai tr\u01b0\u1edbc 31\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.7364%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9464\/STC-\u0110KKD<\/span><\/td>\n<td style=\"width: 28.6855%;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh Ph\u00fa Th\u1ecd, n\u0103m 2026<\/span><\/td>\n<td style=\"width: 51.8519%;\"><span style=\"font-weight: 400;\">H\u1ea1n k\u00ea khai tr\u01b0\u1edbc 15\/11\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u1ec1 ngh\u1ecb S\u1edf T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ea1o c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t, ki\u1ec3m tra, t\u1ed5ng h\u1ee3p v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 theo ch\u1ebf \u0111\u1ed9 t\u1ea1i C\u00f4ng v\u0103n 13767\/BTC-DNTN. Kh\u00f4ng c\u00f3 h\u1ea1n chung to\u00e0n qu\u1ed1c. M\u1ed7i t\u1ec9nh, th\u00e0nh t\u1ef1 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n, n\u00ean doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i v\u0103n b\u1ea3n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i li\u00ean quan g\u00ec \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m nhi\u1ec1u k\u1ebf to\u00e1n b\u1ecf qua: C\u1ee5c Thu\u1ebf n\u1eb1m trong danh s\u00e1ch n\u01a1i nh\u1eadn C\u00f4ng v\u0103n 3164\/DNTN-GS v\u1edbi vai tr\u00f2 <\/span><b>ph\u1ed1i h\u1ee3p<\/b><span style=\"font-weight: 400;\">. Th\u00f4ng tin n\u00e0y kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Lu\u1eadt Doanh nghi\u1ec7p, c\u00f9ng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, c\u00f3 th\u1ec3 b\u1ecb <\/span><b>t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/b><span style=\"font-weight: 400;\"> khi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, n\u1ee3 thu\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 \u0111\u00e3 qu\u00e1 h\u1ea1n n\u1ed9p t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean. Ba \u0111i\u1ec1u ki\u1ec7n n\u00e0y ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u00e2y l\u00e0 l\u00fd do k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ea7n \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a <\/span><b>qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><span style=\"font-weight: 400;\">, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c k\u00ea khai ch\u00ednh l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ec3 ch\u1ecbu h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp khi doanh nghi\u1ec7p ph\u00e1t sinh n\u1ee3 thu\u1ebf l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20, \u0110i\u1ec1u 21, \u0110i\u1ec1u 22 Lu\u1eadt Doanh nghi\u1ec7p 2020, s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 7, 8, 9 \u0110i\u1ec1u 1 Lu\u1eadt 76\/2025\/QH15 (Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2025). C\u00e1c \u0111i\u1ec1u n\u00e0y \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ee7a c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp n\u1eb1m t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.5519%;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center; width: 78.8671%;\"><b>Obligation<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5519%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025<\/span><\/td>\n<td style=\"width: 78.8671%;\"><span style=\"font-weight: 400;\">K\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ngay trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5519%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025<\/span><\/td>\n<td style=\"width: 78.8671%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t; \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu doanh nghi\u1ec7p y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5519%;\"><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\n<td style=\"width: 78.8671%;\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00eam th\u00f4ng tin 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<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025, quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u00eau nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u00f4ng ty th\u00e0nh l\u1eadp tr\u01b0\u1edbc 1\/7\/2025 th\u00ec vi\u1ec7c 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) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi 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, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 y\u00eau c\u1ea7u b\u1ed5 sung th\u00f4ng tin s\u1edbm h\u01a1n.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n hi\u1ec3u \u0111\u00fang ch\u1eef <\/span><b>&#8220;\u0111\u1ed3ng th\u1eddi&#8221;<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p c\u0169 kh\u00f4ng b\u1ecb bu\u1ed9c n\u1ed9p ri\u00eang m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ngay l\u1eadp t\u1ee9c. Tuy nhi\u00ean, n\u1ebfu t\u1eeb 01\/7\/2025 \u0111\u1ebfn nay \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i (\u0111\u1ed5i \u0111\u1ecba ch\u1ec9, \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, t\u0103ng v\u1ed1n&#8230;) m\u00e0 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin, doanh nghi\u1ec7p nhi\u1ec1u kh\u1ea3 n\u0103ng \u0111\u00e3 n\u1eb1m trong danh s\u00e1ch 42.911 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty c\u1ed5 ph\u1ea7n C th\u00e0nh l\u1eadp n\u0103m 2018, th\u00e1ng 3\/2026 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt nh\u01b0ng kh\u00f4ng n\u1ed9p danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. L\u1ea7n thay \u0111\u1ed5i \u0111\u00f3 ch\u00ednh l\u00e0 &#8220;l\u1ea7n g\u1ea7n nh\u1ea5t&#8221; theo lu\u1eadt. C\u00f4ng ty C c\u1ea7n b\u1ed5 sung ngay, tr\u01b0\u1edbc khi S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8554\" aria-describedby=\"caption-attachment-8554\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8554\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-nhu-the-nao.jpg\" alt=\"K\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-nam-2026-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8554\" class=\"wp-caption-text\">K\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u00ea khai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. C\u00f3 ba n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n n\u1eafm: tr\u00e1ch nhi\u1ec7m, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh t\u1ef1 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 ch\u00ednh doanh nghi\u1ec7p. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh thay. Khi th\u00f4ng tin sai, doanh nghi\u1ec7p l\u00e0 b\u00ean ch\u1ecbu x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i qua c\u01a1 c\u1ea5u s\u1edf h\u1eefu nhi\u1ec1u t\u1ea7ng ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua vi\u1ec7c r\u00e0 so\u00e1t t\u1eebng c\u1ea5p trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p cho \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf. Tr\u01b0\u1eddng h\u1ee3p trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u00f3 th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n th\u00ec ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty TNHH D do C\u00f4ng ty E g\u00f3p 100% v\u1ed1n. \u00d4ng F s\u1edf h\u1eefu 60% v\u1ed1n C\u00f4ng ty E. Doanh nghi\u1ec7p kh\u00f4ng d\u1eebng \u1edf C\u00f4ng ty E (ph\u00e1p nh\u00e2n) m\u00e0 ph\u1ea3i r\u00e0 so\u00e1t ti\u1ebfp \u0111\u1ebfn t\u1ea7ng c\u00e1 nh\u00e2n. \u00d4ng F gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu 60% C\u00f4ng ty D, v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25%, n\u00ean \u00f4ng F l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00ecnh t\u1ef1 k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i g\u1ed3m m\u1ea5y b\u01b0\u1edbc?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 18 (s\u1eeda \u0111\u1ed5i) quy \u0111\u1ecbnh vi\u1ec7c <\/span><a href=\"https:\/\/thue.man.net.vn\/huong-dan-ke-khai-chu-so-huu-huong-loi\/\"><span style=\"font-weight: 400;\">k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i <\/span><\/a><span style=\"font-weight: 400;\">\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 ba b\u01b0\u1edbc, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3o th\u1ee9 t\u1ef1. Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;- Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP;&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;- 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 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, 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 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin c\u1ee7a 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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP;&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;- Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP th\u00ec ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn: b\u01b0\u1edbc 1 k\u00ea khai ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed <\/span><b>quy\u1ec1n s\u1edf h\u1eefu<\/b><span style=\"font-weight: 400;\">; b\u01b0\u1edbc 2 k\u00ea khai ng\u01b0\u1eddi c\u00f3 <\/span><b>quy\u1ec1n th\u1ef1c t\u1ebf chi ph\u1ed1i<\/b><span style=\"font-weight: 400;\">; b\u01b0\u1edbc 3 k\u00ea khai <\/span><b>ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Th\u00f4ng t\u01b0 121 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026, M\u1eabu Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/tai-mau-so-10-danh-sach-chu-so-huu-huong-loi\/\"><b>M\u1eabu s\u1ed1 10<\/b><\/a><span style=\"font-weight: 400;\">. M\u1eabu n\u00e0y thay th\u1ebf M\u1eabu s\u1ed1 10 c\u0169 c\u1ee7a Th\u00f4ng t\u01b0 68\/2025\/TT-BTC ng\u00e0y 01\/7\/2025, theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/forms.gle\/kQXuJUi2FbdhYBgd8\" class=\"su-button su-button-style-flat\" style=\"color:#ffffff;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#ffffff;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\"> \n\u0110\u0103ng k\u00fd t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p mi\u1ec5n ph\u00ed<br \/>\n<\/span><\/a><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ghi ch\u00fa quan tr\u1ecdng khi \u0111i\u1ec1n M\u1eabu s\u1ed1 10:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00ea khai s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1ea1i c\u1ed9t 5 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai c\u1ed9t 6, 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t th\u00ec k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t v\u00e0 ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u00e1p d\u1ee5ng cho c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, c\u00f4ng ty h\u1ee3p danh. T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft \u00e1p d\u1ee5ng cho c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e0nh vi\u00ean h\u1ee3p danh: \u0111\u00e1nh d\u1ea5u X v\u00e0o c\u1ed9t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng: ghi r\u00f5 lo\u1ea1i quan h\u1ec7 t\u1ea1i c\u1ed9t 16; t\u1ef7 l\u1ec7 s\u1edf h\u1eefu k\u00ea khai t\u1ea1i c\u1ed9t 9, 10, 11 ho\u1eb7c 12, 13, 14.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t: ghi m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n ki\u1ec3m so\u00e1t theo \u0110i\u1ec1u 17 (s\u1eeda \u0111\u1ed5i).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb k\u00fd tr\u1ef1c ti\u1ebfp, ghi r\u00f5 h\u1ecd t\u00ean. Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh k\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai tr\u1ef1c tuy\u1ebfn \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Business <\/span><a href=\"https:\/\/thue.man.net.vn\/cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi\/\"><span style=\"font-weight: 400;\">n\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/a> <b>dangkykinhdoanh.gov.vn<\/b><span style=\"font-weight: 400;\">. C\u00e1c thao t\u00e1c ch\u00ednh:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp dangkykinhdoanh.gov.vn, ch\u1ecdn \u0110\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ec7 th\u1ed1ng chuy\u1ec3n sang tab \u0110\u0103ng k\u00fd qua m\u1ea1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n VNeID.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0110\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, nh\u1eadp m\u00e3 s\u1ed1 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd, nh\u1eadp s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn lo\u1ea1i \u0111\u0103ng k\u00fd Th\u00f4ng b\u00e1o thay \u0111\u1ed5i, v\u00e0o m\u1ee5c Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, t\u1ea1o m\u1edbi v\u00e0 ch\u1ecdn lo\u1ea1i s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00ednh k\u00e8m M\u1eabu s\u1ed1 10 (Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i) v\u00e0 M\u1eabu s\u1ed1 12 (Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p), s\u1eeda l\u1ed7i h\u1ec7 th\u1ed1ng b\u00e1o, r\u1ed3i n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: c\u00e1c h\u01b0\u1edbng d\u1eabn hi\u1ec7n c\u00f3 ch\u01b0a th\u1ed1ng nh\u1ea5t vi\u1ec7c \u0111\u0103ng nh\u1eadp b\u1eb1ng VNeID c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p hay c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n. Th\u1ef1c t\u1ebf n\u00ean d\u00f9ng th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai m\u1ed9t l\u1ea7n ch\u01b0a \u0111\u1ee7. Khi th\u00f4ng tin ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu thay \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o l\u1ea1i theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. Th\u1ee7 t\u1ee5c n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (M\u1eabu s\u1ed1 12, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 10, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u1ee7y quy\u1ec1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n, n\u1ebfu \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thay \u0111\u1ed5i l\u00e0 bao l\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00eau r\u00f5: &#8220;Th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u00eda c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, quy \u0111\u1ecbnh n\u00eau r\u00f5:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh trao gi\u1ea5y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3, c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho doanh nghi\u1ec7p.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t hai th\u1eddi h\u1ea1n d\u1ec5 nh\u1ea7m:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 38.199%;\"><b>Procedure<\/b><\/td>\n<td style=\"text-align: center; width: 16.1947%;\"><b>Duration<\/b><\/td>\n<td style=\"text-align: center; width: 22.9484%;\"><b>C\u01a1 quan nh\u1eadn<\/b><\/td>\n<td style=\"text-align: center; width: 21.8591%;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 38.199%;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"width: 16.1947%;\"><span style=\"font-weight: 400;\">10 ng\u00e0y (ng\u00e0y th\u01b0\u1eddng)<\/span><\/td>\n<td style=\"width: 22.9484%;\"><span style=\"font-weight: 400;\">Provincial Business Registration Authority<\/span><\/td>\n<td style=\"width: 21.8591%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 38.199%;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf)<\/span><\/td>\n<td style=\"width: 16.1947%;\"><span style=\"font-weight: 400;\">10 working days<\/span><\/td>\n<td style=\"width: 22.9484%;\"><span style=\"font-weight: 400;\">The tax authority is in charge of direct management.<\/span><\/td>\n<td style=\"width: 21.8591%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: ng\u00e0y 05\/11\/2026, \u00f4ng G (ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 40%) chuy\u1ec3n nh\u01b0\u1ee3ng 20% v\u1ed1n cho ng\u01b0\u1eddi kh\u00e1c, t\u1ef7 l\u1ec7 c\u00f2n 20%. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai. Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t ng\u00e0y 15\/11\/2026, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh l\u1ea1i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ba ti\u00eau ch\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vi ph\u1ea1m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, b\u1ed5 sung h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. M\u1ee9c ph\u1ea1t cao nh\u1ea5t l\u00ean t\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP, c\u00f3 t\u00ean &#8220;Vi ph\u1ea1m v\u1ec1 k\u00ea khai h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh&#8221;. \u0110i\u1ec1u n\u00e0y quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 70.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c n\u1ed9i dung h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n; h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh; h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh; h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p; th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Violation<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t (t\u1ed5 ch\u1ee9c)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">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 (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 4, \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khung 50 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng, m\u1ee9c c\u1ee5 th\u1ec3 t\u00f9y h\u00e0nh vi t\u1ea1i t\u1eebng kho\u1ea3n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 (kho\u1ea3n 7 \u0110i\u1ec1u 44): bu\u1ed9c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i; bu\u1ed9c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; bu\u1ed9c b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. N\u1ed9p ph\u1ea1t xong, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi t\u1ea1i \u0110i\u1ec1u 46, khung 50 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb hai \u0111i\u1ec3m thu\u1ed9c hai kho\u1ea3n kh\u00e1c nhau. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c ch\u00ednh x\u00e1c cho t\u1eebng h\u00e0nh vi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (M\u1ee9c ph\u1ea1t ti\u1ec1n) quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (tr\u1eeb m\u1ee9c ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 28; \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 38; \u0110i\u1ec1u 62 v\u00e0 \u0110i\u1ec1u 63 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n). \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 (m\u1ed9t ph\u1ea7n hai) m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1c m\u1ee9c 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng, 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng n\u00eau tr\u00ean l\u00e0 m\u1ee9c \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. C\u00f9ng h\u00e0nh vi, c\u00e1 nh\u00e2n vi ph\u1ea1m ch\u1ecbu m\u1ee9c ph\u1ea1t b\u1eb1ng m\u1ed9t n\u1eeda.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf l\u01b0u \u00fd r\u1eb1ng ph\u1ea7n l\u1edbn sai s\u00f3t kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c kh\u00f4ng bi\u1ebft lu\u1eadt. Sai s\u00f3t \u0111\u1ebfn t\u1eeb th\u00f3i quen coi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh l\u00e0 vi\u1ec7c gi\u1ea5y t\u1edd, t\u00e1ch r\u1eddi kh\u1ecfi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 s\u00e1u r\u1ee7i ro ch\u00fang t\u00f4i g\u1eb7p nhi\u1ec1u nh\u1ea5t trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: D\u1eebng l\u1ea1i \u1edf t\u1ea7ng ph\u00e1p nh\u00e2n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 v\u1ed1n t\u1eeb c\u00f4ng ty m\u1eb9 ch\u1ec9 k\u00ea khai t\u00ean c\u00f4ng ty m\u1eb9. Quy \u0111\u1ecbnh y\u00eau c\u1ea7u r\u00e0 so\u00e1t t\u1eebng c\u1ea5p trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu cho \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n. K\u00ea khai ph\u00e1p nh\u00e2n thay cho c\u00e1 nh\u00e2n c\u00f3 nguy c\u01a1 b\u1ecb xem l\u00e0 k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, v\u1edbi m\u1ee9c ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: l\u1eadp b\u1ea3ng c\u01a1 c\u1ea5u s\u1edf h\u1eefu t\u1eebng t\u1ea7ng, ghi t\u1ef7 l\u1ec7 \u1edf m\u1ed7i t\u1ea7ng v\u00e0 nh\u00e2n d\u1ed3n \u0111\u1ec3 ra t\u1ef7 l\u1ec7 gi\u00e1n ti\u1ebfp c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf s\u00f3t nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p gia \u0111\u00ecnh th\u01b0\u1eddng chia v\u1ed1n nh\u1ecf cho nhi\u1ec1u th\u00e0nh vi\u00ean, m\u1ed7i ng\u01b0\u1eddi d\u01b0\u1edbi 25%. K\u1ebf to\u00e1n k\u1ebft lu\u1eadn &#8220;kh\u00f4ng ai \u0111\u1ea1t ng\u01b0\u1ee1ng&#8221; v\u00e0 chuy\u1ec3n ngay sang Ti\u00eau ch\u00ed 3. C\u00e1ch hi\u1ec3u n\u00e0y sai, v\u00ec nh\u00f3m c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020 c\u00f9ng s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: K\u00ea khai ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean thay cho ng\u01b0\u1eddi ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ee9ng t\u00ean h\u1ed9 kh\u00f4ng hi\u1ebfm trong th\u1ef1c t\u1ebf. Ti\u00eau ch\u00ed 2 cho ph\u00e9p, v\u00e0 trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 th\u00ec y\u00eau c\u1ea7u, x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo quy\u1ec1n ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf. Th\u00f4ng tin n\u00e0y \u0111\u1eb7t trong b\u1ed1i c\u1ea3nh ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n, n\u00ean r\u1ee7i ro kh\u00f4ng d\u1eebng \u1edf m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Qu\u00ean th\u00f4ng b\u00e1o thay \u0111\u1ed5i sau chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n, thay \u0111\u1ed5i t\u1ef7 l\u1ec7 g\u00f3p \u0111\u1ec1u c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai. Th\u1eddi h\u1ea1n ch\u1ec9 10 ng\u00e0y. Theo kinh nghi\u1ec7m c\u1ee7a MAN, n\u00ean g\u1eafn vi\u1ec7c th\u00f4ng b\u00e1o n\u00e0y v\u00e0o c\u00f9ng quy tr\u00ecnh h\u1ea1ch to\u00e1n giao d\u1ecbch v\u1ed1n v\u00e0 k\u00ea khai thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, \u0111\u1ec3 kh\u00f4ng b\u1ecb b\u1ecf s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Ch\u1edd &#8220;l\u1ea7n thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t&#8221; trong khi \u0111\u00e3 b\u1ecb li\u1ec7t k\u00ea<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 th\u01b0\u1eddng ngh\u0129 c\u00f2n th\u1eddi gian. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 m\u00e0 kh\u00f4ng b\u1ed5 sung, ngh\u0129a v\u1ee5 \u0111\u00e3 ph\u00e1t sinh t\u1ea1i l\u1ea7n \u0111\u00f3. M\u1ee9c ph\u1ea1t cho h\u00e0nh vi n\u00e0y l\u00e0 cao nh\u1ea5t: 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 6: Kh\u00f4ng theo d\u00f5i h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 h\u1ea1n chung to\u00e0n qu\u1ed1c. Qu\u1ea3ng Ninh y\u00eau c\u1ea7u tr\u01b0\u1edbc 31\/10\/2026, Ph\u00fa Th\u1ecd tr\u01b0\u1edbc 15\/11\/2026. Ri\u00eang ng\u00e0y 31\/10\/2026 r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y, n\u00ean doanh nghi\u1ec7p t\u1ea1i Qu\u1ea3ng Ninh c\u1ea7n n\u1ed9p s\u1edbm, kh\u00f4ng n\u00ean tr\u00f4ng v\u00e0o vi\u1ec7c l\u00f9i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh r\u00e0 so\u00e1t MAN khuy\u1ebfn ngh\u1ecb tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t theo n\u0103m b\u01b0\u1edbc, k\u1ebft h\u1ee3p v\u1edbi k\u1ef3 ki\u1ec3m to\u00e1n ho\u1eb7c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed tu\u00e2n th\u1ee7:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u danh s\u00e1ch doanh nghi\u1ec7p ch\u01b0a k\u00ea khai theo C\u00f4ng v\u0103n 3164\/DNTN-GS v\u00e0 v\u0103n b\u1ea3n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111i\u1ec1u l\u1ec7, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean, s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn g\u00f3p v\u1ed1n \u0111\u1ec3 v\u1ebd c\u01a1 c\u1ea5u s\u1edf h\u1eefu \u0111\u1ebfn t\u1ea7ng c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ba ti\u00eau ch\u00ed theo \u0111\u00fang tr\u00ecnh t\u1ef1 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 (s\u1eeda \u0111\u1ed5i), l\u01b0u l\u1ea1i c\u0103n c\u1ee9 cho t\u1eebng k\u1ebft lu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n M\u1eabu s\u1ed1 10 theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, ki\u1ec3m tra ch\u00e9o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u d\u00e2n c\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp quy \u0111\u1ecbnh n\u1ed9i b\u1ed9: m\u1ecdi giao d\u1ecbch v\u1ed1n ph\u1ea3i b\u00e1o b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf, k\u1ebf to\u00e1n trong ng\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1eddi h\u1ea1n 10 ng\u00e0y.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng minh h\u1ecda t\u1eeb th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n: m\u1ed9t c\u00f4ng ty TNHH s\u1ea3n xu\u1ea5t c\u00f3 ba th\u00e0nh vi\u00ean trong c\u00f9ng gia \u0111\u00ecnh, m\u1ed7i ng\u01b0\u1eddi 20% v\u1ed1n, ph\u1ea7n c\u00f2n l\u1ea1i do m\u1ed9t c\u00f4ng ty \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef. K\u1ebf to\u00e1n ban \u0111\u1ea7u k\u00ea khai Gi\u00e1m \u0111\u1ed1c theo Ti\u00eau ch\u00ed 3. Sau khi r\u00e0 so\u00e1t, MAN x\u00e1c \u0111\u1ecbnh c\u1ea3 ba th\u00e0nh vi\u00ean gia \u0111\u00ecnh c\u00f9ng s\u1edf h\u1eefu 60% n\u00ean \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Ti\u00eau ch\u00ed 1, \u0111\u1ed3ng th\u1eddi ph\u1ea3i r\u00e0 so\u00e1t ti\u1ebfp c\u00e1 nh\u00e2n \u0111\u1ee9ng sau c\u00f4ng ty \u0111\u1ea7u t\u01b0. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c s\u1eeda tr\u01b0\u1edbc khi n\u1ed9p, tr\u00e1nh h\u00e0nh vi k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t \u00f4 th\u00f4ng tin ph\u1ee5 trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh. V\u1edbi ba ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, tr\u00ecnh t\u1ef1 k\u00ea khai b\u1eaft bu\u1ed9c, th\u1eddi h\u1ea1n 10 ng\u00e0y khi thay \u0111\u1ed5i v\u00e0 m\u1ee9c ph\u1ea1t \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t b\u1ee9c tranh s\u1edf h\u1eefu ch\u00ednh x\u00e1c \u0111\u1ebfn t\u1eebng c\u00e1 nh\u00e2n. L\u00e0m \u0111\u00fang t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p v\u01b0\u1ee3t qua \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m 2026 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3><b>Contact information for services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/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 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 ph\u1ea3i k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i) \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n. Ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty h\u1ee3p danh. Doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n n\u00ean kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111\u1ecbnh ngh\u0129a n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng ai s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec k\u00ea khai ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t ti\u1ebfp Ti\u00eau ch\u00ed 2 (c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf). N\u1ebfu v\u1eabn kh\u00f4ng c\u00f3, k\u00ea khai m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t doanh nghi\u1ec7p, ghi r\u00f5 ch\u1ee9c danh t\u1ea1i M\u1eabu s\u1ed1 10. C\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp n\u0103m 2020, ch\u01b0a thay \u0111\u1ed5i g\u00ec t\u1eeb 01\/7\/2025, c\u00f3 ph\u1ea3i k\u00ea khai ngay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp, doanh nghi\u1ec7p b\u1ed5 sung \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t, v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u. Tuy v\u1eady, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m tra v\u0103n b\u1ea3n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u1ec3 ch\u1eafc ch\u1eafn m\u00ecnh kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o trong bao l\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i, theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. H\u1ed3 s\u01a1 g\u1ed3m M\u1eabu s\u1ed1 12 v\u00e0 M\u1eabu s\u1ed1 10 theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh c\u1eadp nh\u1eadt d\u1eef li\u1ec7u trong 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai sai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c b\u1ecb ph\u1ea1t t\u1eeb 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng theo \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP. C\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f9ng h\u00e0nh vi ch\u1ecbu m\u1ee9c b\u1eb1ng 1\/2. Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p v\u1eabn b\u1ecb bu\u1ed9c k\u00ea khai, b\u1ed5 sung th\u00f4ng tin ch\u00ednh x\u00e1c.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026 \u0111ang l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m, theo C\u00f4ng v\u0103n 13767\/BTC-DNTN ng\u00e0y 03\/9\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Ng\u00e0y 07\/10\/2026, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8551"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8551\/revisions"}],"predecessor-version":[{"id":8558,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8551\/revisions\/8558"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8553"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}