{"id":8569,"date":"2026-10-22T11:45:26","date_gmt":"2026-10-22T04:45:26","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8569"},"modified":"2026-10-22T11:45:26","modified_gmt":"2026-10-22T04:45:26","slug":"khi-nao-su-dung-ca-mau-so-10-va-12","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/khi-nao-su-dung-ca-mau-so-10-va-12\/","title":{"rendered":"Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/ke-khai-chu-so-huu-huong-loi-nam-2026-khi-nao-su-dung-ca-mau-so-10-va-12-558615-234492.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2026 l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u1eb7t ra trong \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m. <\/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;\"> ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 g\u1eedi S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh danh s\u00e1ch <\/span><b>42.911 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> 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. \u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026.<\/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 76\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP 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;\"> v\u00e0 Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 121\/2026\/TT-BTC v\u1ec1 bi\u1ec3u m\u1eabu \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Ch\u1ecdn sai m\u1eabu, thi\u1ebfu m\u1eabu g\u1eedi k\u00e8m c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i. N\u1eb7ng h\u01a1n, 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 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t <\/span><b>70-100 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> according to <\/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;\">. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a quy \u0111\u1ecbnh, k\u00e8m nh\u1eadn \u0111\u1ecbnh th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network.<\/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<div class=\"su-button-center\"><a href=\"https:\/\/forms.gle\/2cFNugZFBBNrSrbt8\" 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 nh\u1eadn m\u1eabu s\u1ed1 10 v\u00e0 12 mi\u1ec5n ph\u00ed<br \/>\n<\/span><\/a><\/div>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khi n\u00e0o d\u00f9ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h2>\n<figure id=\"attachment_8572\" aria-describedby=\"caption-attachment-8572\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8572\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-khi-nao-dung-ca-Mau-so-10-va-12-ke-khai-chu-so-huu-huong-loi.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khi n\u00e0o d\u00f9ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-khi-nao-dung-ca-Mau-so-10-va-12-ke-khai-chu-so-huu-huong-loi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-khi-nao-dung-ca-Mau-so-10-va-12-ke-khai-chu-so-huu-huong-loi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-khi-nao-dung-ca-Mau-so-10-va-12-ke-khai-chu-so-huu-huong-loi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-khi-nao-dung-ca-Mau-so-10-va-12-ke-khai-chu-so-huu-huong-loi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-khi-nao-dung-ca-Mau-so-10-va-12-ke-khai-chu-so-huu-huong-loi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8572\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khi n\u00e0o d\u00f9ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u0103m 2026 l\u00e0 v\u1ea5n \u0111\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (M\u1eabu s\u1ed1 10) g\u1eedi k\u00e8m Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (M\u1eabu s\u1ed1 12), theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng l\u00e0m g\u00ec: M\u1eabu s\u1ed1 12 l\u00e0 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh; M\u1eabu s\u1ed1 10 l\u00e0 danh s\u00e1ch chi ti\u1ebft c\u00e1c c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, n\u1ed9p k\u00e8m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ai: (a) doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (bao g\u1ed3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p) \u0111\u00e3 k\u00ea khai; (b) doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung th\u00f4ng tin ch\u1ee7 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;\">Khi n\u00e0o c\u1ea7n: khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i, b\u1ed5 sung, c\u1eadp nh\u1eadt ho\u1eb7c hi\u1ec7u \u0111\u00ednh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thay \u0111\u1ed5i l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i (\u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp m\u1edbi: n\u1ed9p M\u1eabu s\u1ed1 10 k\u00e8m h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, kh\u00f4ng d\u00f9ng M\u1eabu s\u1ed1 12.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai 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_8570\" aria-describedby=\"caption-attachment-8570\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8570\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-su-dung-ca-Mau-so-10-va-12-de-ke-khai-chu-so-huu-huong-loi-nam-2026.jpg\" alt=\"Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai 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\/Khi-nao-su-dung-ca-Mau-so-10-va-12-de-ke-khai-chu-so-huu-huong-loi-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-su-dung-ca-Mau-so-10-va-12-de-ke-khai-chu-so-huu-huong-loi-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-su-dung-ca-Mau-so-10-va-12-de-ke-khai-chu-so-huu-huong-loi-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-su-dung-ca-Mau-so-10-va-12-de-ke-khai-chu-so-huu-huong-loi-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Khi-nao-su-dung-ca-Mau-so-10-va-12-de-ke-khai-chu-so-huu-huong-loi-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8570\" class=\"wp-caption-text\">Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u0103m 2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9p c\u1ea3 hai m\u1eabu khi th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i, b\u1ed5 sung, c\u1eadp nh\u1eadt ho\u1eb7c hi\u1ec7u \u0111\u00ednh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f3 k\u00e8m theo thay \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Khi \u0111\u00f3, M\u1eabu s\u1ed1 12 l\u00e0 v\u0103n b\u1ea3n ch\u00ednh, M\u1eabu s\u1ed1 10 l\u00e0 t\u00e0i li\u1ec7u &#8220;g\u1eedi k\u00e8m&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang, c\u1ea7n \u0111\u1ecdc ch\u00ednh x\u00e1c t\u00ean g\u1ecdi v\u00e0 ph\u1ea1m vi c\u1ee7a t\u1eebng m\u1eabu trong Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC (ng\u00e0y 21\/8\/2026, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 68\/2025\/TT-BTC ng\u00e0y 01\/7\/2025 v\u1ec1 bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 10 v\u00e0 M\u1eabu s\u1ed1 12 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao trong Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 121\/2026\/TT-BTC?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c I, hai m\u1eabu c\u00f3 t\u00ean g\u1ecdi nguy\u00ean v\u0103n nh\u01b0 sau:<\/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: 10.8206%;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center; width: 33.406%;\"><b>T\u00ean m\u1eabu<\/b><\/td>\n<td style=\"text-align: center; width: 55.0472%;\"><b>Ph\u1ea1m vi s\u1eed d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8206%;\"><a href=\"https:\/\/thue.man.net.vn\/tai-mau-so-10-danh-sach-chu-so-huu-huong-loi\/\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10<\/span><\/a><\/td>\n<td style=\"width: 33.406%;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 55.0472%;\"><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.8206%;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 12<\/span><\/td>\n<td style=\"width: 33.406%;\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 55.0472%;\"><span style=\"font-weight: 400;\">&#8220;(D\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; B\u1ed5 sung, c\u1eadp nh\u1eadt, th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; \u0110\u1ec1 ngh\u1ecb hi\u1ec7u \u0111\u00ednh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p)&#8221;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10 d\u00f9ng \u0111\u1ec3 l\u1eadp danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 12 d\u00f9ng \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua: M\u1eabu s\u1ed1 12 kh\u00f4ng ch\u1ec9 d\u00f9ng khi thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd. M\u1eabu n\u00e0y c\u00f2n d\u00f9ng cho th\u1ee7 t\u1ee5c <\/span><b>b\u1ed5 sung, c\u1eadp nh\u1eadt<\/b><span style=\"font-weight: 400;\"> and <\/span><b>\u0111\u1ec1 ngh\u1ecb hi\u1ec7u \u0111\u00ednh<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9i dung n\u00e0o trong M\u1eabu s\u1ed1 12 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong M\u1eabu s\u1ed1 12 c\u00f3 m\u1ee5c c\u1ea7n \u0111i\u1ec1n l\u00e0 &#8220;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;. M\u1ee5c n\u00e0y n\u00eau nguy\u00ean v\u0103n hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 (bao g\u1ed3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p) \u0111\u00e3 k\u00ea khai v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh th\u00ec doanh nghi\u1ec7p k\u00ea khai theo M\u1eabu s\u1ed1 10 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y: G\u1eedi k\u00e8m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025, doanh nghi\u1ec7p b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1 76\/2025\/QH15 ng\u00e0y 17\/6\/2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p (k\u00ea khai theo M\u1eabu s\u1ed1 10 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y): G\u1eedi k\u00e8m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5m t\u1eeb &#8220;G\u1eedi k\u00e8m&#8221; \u1edf c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p cho th\u1ea5y M\u1eabu s\u1ed1 10 kh\u00f4ng \u0111\u1ee9ng \u0111\u1ed9c l\u1eadp. N\u00f3 l\u00e0 th\u00e0nh ph\u1ea7n \u0111i k\u00e8m M\u1eabu s\u1ed1 12 trong c\u00f9ng m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed3ng th\u1eddi M\u1eabu s\u1ed1 10 v\u00e0 M\u1eabu s\u1ed1 12?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb hai tr\u01b0\u1eddng h\u1ee3p a) v\u00e0 b) n\u00eau tr\u00ean, c\u00f3 th\u1ec3 chia th\u00e0nh c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 k\u00ea khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i, b\u1ed5 sung, c\u1eadp nh\u1eadt ho\u1eb7c hi\u1ec7u \u0111\u00ednh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai th\u00eam M\u1eabu s\u1ed1 10 g\u1eedi k\u00e8m M\u1eabu s\u1ed1 12.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i \u1edf \u0111\u00e2y <\/span><b>bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, theo \u0111\u00fang c\u00e2u ch\u1eef t\u1ea1i \u0111i\u1ec3m a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 th\u1eddi h\u1ea1n: \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP quy \u0111\u1ecbnh doanh nghi\u1ec7p th\u00f4ng b\u00e1o trong <\/span><b>10 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty c\u1ed5 ph\u1ea7n B th\u00e0nh l\u1eadp th\u00e1ng 9\/2025, \u0111\u00e3 k\u00ea khai \u00f4ng K s\u1edf h\u1eefu 30% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. Ng\u00e0y 05\/11\/2026, \u00f4ng K chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 cho b\u00e0 L. C\u00f4ng ty B c\u1ea7n n\u1ed9p M\u1eabu s\u1ed1 12 k\u00e8m M\u1eabu s\u1ed1 10 m\u1edbi tr\u01b0\u1edbc ng\u00e0y 15\/11\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/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 b\u1ed5 sung th\u00f4ng tin <\/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;\"> theo kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt 76\/2025\/QH15 c\u0169ng k\u00ea khai M\u1eabu s\u1ed1 10 g\u1eedi k\u00e8m M\u1eabu s\u1ed1 12.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp n\u00e0y, doanh nghi\u1ec7p b\u1ed5 sung th\u00f4ng tin 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) \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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u, kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1edd \u0111\u1ebfn l\u1ea7n thay \u0111\u1ed5i k\u1ebf ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty TNHH A th\u00e0nh l\u1eadp n\u0103m 2019, th\u00e1ng 11\/2026 chuy\u1ec3n tr\u1ee5 s\u1edf. H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i (M\u1eabu s\u1ed1 12) ph\u1ea3i k\u00e8m M\u1eabu s\u1ed1 10. N\u1ebfu ch\u1ec9 n\u1ed9p thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 m\u00e0 b\u1ecf qua M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p r\u01a1i v\u00e0o h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i l\u1ea7n thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Hi\u1ec3u th\u1ebf n\u00e0o cho \u0111\u00fang v\u1ec1 vi\u1ec7c g\u1eedi k\u00e8m c\u1ea3 hai m\u1eabu?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u1ed9i dung M\u1eabu s\u1ed1 12 n\u00eau tr\u00ean, c\u00f3 th\u1ec3 hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n: \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; b\u1ed5 sung, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; \u0111\u1ec1 ngh\u1ecb hi\u1ec7u \u0111\u00ednh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 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 th\u00ec ph\u1ea3i k\u00ea khai th\u00eam M\u1eabu s\u1ed1 10 g\u1eedi k\u00e8m M\u1eabu s\u1ed1 12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p c\u0169ng th\u1ef1c hi\u1ec7n k\u00ea khai M\u1eabu s\u1ed1 10 g\u1eedi k\u00e8m M\u1eabu s\u1ed1 12.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c g\u1eedi k\u00e8m c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 M\u1eabu s\u1ed1 12 khi k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 c\u00f3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, ch\u1eef &#8220;th\u01b0\u1eddng&#8221; ch\u1ec9 nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t, kh\u00f4ng ph\u1ea3i nh\u00f3m duy nh\u1ea5t. C\u0103n c\u1ee9 \u0111i\u1ec3m a M\u1eabu s\u1ed1 12 v\u00e0 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau 01\/7\/2025 c\u00f3 thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 k\u00ea khai c\u0169ng ph\u1ea3i n\u1ed9p \u0111\u1ed3ng th\u1eddi hai m\u1eabu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o ch\u1ec9 c\u1ea7n M\u1eabu s\u1ed1 10?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Business <\/span><b>\u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp m\u1edbi<\/b><span style=\"font-weight: 400;\"> n\u1ed9p M\u1eabu s\u1ed1 10 trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. M\u1eabu s\u1ed1 12 kh\u00f4ng \u00e1p d\u1ee5ng v\u00ec ch\u01b0a c\u00f3 n\u1ed9i dung \u0111\u0103ng k\u00fd n\u00e0o \u0111\u1ec3 thay \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;\"><b>Situation<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1eabu s\u1ed1 12<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1eabu s\u1ed1 10<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd th\u00e0nh l\u1eadp m\u1edbi (t\u1eeb 01\/7\/2025)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, k\u00e8m h\u1ed3 s\u01a1 th\u00e0nh l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (k\u1ec3 c\u1ea3 ng\u01b0\u1eddi qu\u1ea3n l\u00fd) \u0111\u00e3 k\u00ea khai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, g\u1eedi k\u00e8m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tr\u01b0\u1edbc 01\/7\/2025 l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, g\u1eedi k\u00e8m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tr\u01b0\u1edbc 01\/7\/2025 ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, g\u1eedi k\u00e8m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kh\u00e1c, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 k\u00ea khai v\u00e0 kh\u00f4ng \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Optional<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i\u1ec1n M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u0103n c\u1ee9 l\u00e0 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh nguy\u00ean v\u0103n t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(2) 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(3) 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<h3 style=\"text-align: justify;\"><b>T\u00f3m l\u01b0\u1ee3c ba t\u1ea7ng ti\u00eau ch\u00ed \u0111\u1ec3 \u00e1p d\u1ee5ng nhanh<\/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: 12.2731%;\"><b>T\u1ea7ng<\/b><\/td>\n<td style=\"text-align: center; width: 45.679%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 41.3217%;\"><b>L\u01b0u \u00fd th\u1ef1c h\u00e0nh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.2731%;\"><span style=\"font-weight: 400;\">1. S\u1edf h\u1eefu<\/span><\/td>\n<td style=\"width: 45.679%;\"><span style=\"font-weight: 400;\">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\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp ho\u1eb7c c\u1ea3 hai<\/span><\/td>\n<td style=\"width: 41.3217%;\"><span style=\"font-weight: 400;\">C\u1ed9ng g\u1ed9p nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng; c\u00f4ng ty h\u1ee3p danh: m\u1ecdi th\u00e0nh vi\u00ean h\u1ee3p danh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.2731%;\"><span style=\"font-weight: 400;\">2. Ki\u1ec3m so\u00e1t<\/span><\/td>\n<td style=\"width: 45.679%;\"><span style=\"font-weight: 400;\">C\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m, s\u1eeda \u0111i\u1ec1u l\u1ec7, thay \u0111\u1ed5i c\u01a1 c\u1ea5u, quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3<\/span><\/td>\n<td style=\"width: 41.3217%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi kh\u00f4ng ai \u0111\u1ea1t t\u1ea7ng 1 ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1t t\u1ea7ng 1 kh\u00f4ng ph\u1ea3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.2731%;\"><span style=\"font-weight: 400;\">3. D\u1ef1 ph\u00f2ng<\/span><\/td>\n<td style=\"width: 45.679%;\"><span style=\"font-weight: 400;\">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<\/span><\/td>\n<td style=\"width: 41.3217%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty TNHH C c\u00f3 v\u1ee3 ch\u1ed3ng anh M v\u00e0 ch\u1ecb N l\u1ea7n l\u01b0\u1ee3t g\u00f3p 15% v\u00e0 12% v\u1ed1n \u0111i\u1ec1u l\u1ec7. Ri\u00eang t\u1eebng ng\u01b0\u1eddi \u0111\u1ec1u d\u01b0\u1edbi 25%. Nh\u01b0ng nh\u00f3m c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh c\u00f9ng s\u1edf h\u1eefu 27%, n\u00ean c\u1ea3 anh M v\u00e0 ch\u1ecb N \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai trong M\u1eabu s\u1ed1 10.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1ee9 t\u1ef1 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \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, y\u00eau c\u1ea7u k\u00ea khai theo th\u1ee9 t\u1ef1:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 ng\u01b0\u1eddi \u1edf b\u01b0\u1edbc 1 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 quy\u1ec1n th\u1ef1c t\u1ebf chi ph\u1ed1i t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 ai \u1edf b\u01b0\u1edbc 1 v\u00e0 2, k\u00ea khai c\u00e1 nh\u00e2n theo kho\u1ea3n 3 \u0110i\u1ec1u 17.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 18 c\u0169ng y\u00eau c\u1ea7u r\u00e0 so\u00e1t <\/span><b>t\u1eebng c\u1ea5p trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu<\/b><span style=\"font-weight: 400;\"> 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. N\u1ebfu c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u00f3 th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd theo ph\u00e1p lu\u1eadt ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a th\u1ecfa thu\u1eadn \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 c\u00e1ch n\u1ed9p M\u1eabu s\u1ed1 10 k\u00e8m M\u1eabu s\u1ed1 12 g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n n\u00e0y gi\u00fap k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 \u0111\u00fang ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u, tr\u00e1nh b\u1ecb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng 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 cho ng\u01b0\u1eddi kh\u00e1c l\u00e0m th\u1ee7 t\u1ee5c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 th\u1eddi gian x\u1eed l\u00fd<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh trong <\/span><b>10 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh trao gi\u1ea5y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 v\u00e0 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 <\/span><b>01 ng\u00e0y l\u00e0m vi\u1ec7c<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu 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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: th\u1eddi h\u1ea1n 10 ng\u00e0y n\u00e0y kh\u00e1c th\u1eddi h\u1ea1n <\/span><b>10 working days<\/b><span style=\"font-weight: 400;\"> khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Hai th\u1ee7 t\u1ee5c thu\u1ed9c hai c\u01a1 quan kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>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<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u1ed9p t\u1ea1i dangkykinhdoanh.gov.vn, theo c\u00e1c b\u01b0\u1edbc 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.<\/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 tr\u1ef1c thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u doanh nghi\u1ec7p b\u1eb1ng 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 vai tr\u00f2 ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1, 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 ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i Kh\u1ed1i d\u1eef li\u1ec7u, m\u1ee5c Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ch\u1ecdn T\u1ea1o m\u1edbi v\u00e0 ch\u1ecdn lo\u1ea1i ch\u1ee7 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 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (M\u1eabu s\u1ed1 10) v\u00e0 v\u0103n b\u1ea3n theo M\u1eabu s\u1ed1 12.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn Chu\u1ea9n b\u1ecb, s\u1eeda c\u00e1c l\u1ed7i h\u1ec7 th\u1ed1ng b\u00e1o, sau \u0111\u00f3 x\u00e1c nh\u1eadn, k\u00fd s\u1ed1 ho\u1eb7c x\u00e1c th\u1ef1c b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd kinh doanh v\u00e0 thanh to\u00e1n \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u t\u1ec7p \u0111\u00ednh k\u00e8m: \u0111\u1ecbnh d\u1ea1ng .doc, .docx ho\u1eb7c .pdf; t\u00ean t\u1ec7p \u0111\u1eb7t t\u01b0\u01a1ng \u1ee9ng t\u00ean lo\u1ea1i gi\u1ea5y t\u1edd trong h\u1ed3 s\u01a1 b\u1ea3n gi\u1ea5y; dung l\u01b0\u1ee3ng kh\u00f4ng qu\u00e1 15 MB.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ea7n n\u1eafm<\/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>Document<\/b><\/td>\n<td style=\"text-align: center;\"><b>Day<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p 59\/2020\/QH14, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 03\/2022\/QH15 v\u00e0 Lu\u1eadt 76\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt 76\/2025\/QH15 ng\u00e0y 17\/6\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; chuy\u1ec3n ti\u1ebfp t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt 76\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd doanh nghi\u1ec7p; \u0110i\u1ec1u 17, 18, 52<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 s\u1eeda ti\u00eau ch\u00ed (\u0110i\u1ec1u 17); \u0110i\u1ec1u 4 s\u1eeda th\u1ee9 t\u1ef1 k\u00ea khai (\u0110i\u1ec1u 18)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\/8\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thay th\u1ebf M\u1eabu s\u1ed1 10; Ph\u1ee5 l\u1ee5c I g\u1ed3m M\u1eabu s\u1ed1 10, M\u1eabu s\u1ed1 12<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27\/5\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t, ki\u1ec3m tra k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">07\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Danh s\u00e1ch 42.911 doanh nghi\u1ec7p \u01b0u ti\u00ean ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN (Qu\u1ea3ng Ninh)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh k\u00ea khai tr\u01b0\u1edbc 31\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9464\/STC-\u0110KKD (Ph\u00fa Th\u1ecd)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ea1n 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;\">Kh\u00f4ng c\u00f3 m\u1ed9t h\u1ea1n chung to\u00e0n qu\u1ed1c. S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh, th\u00e0nh t\u1ef1 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n, v\u00ec v\u1eady doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u00f4ng v\u0103n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Kh\u00f4ng n\u1ed9p ho\u1eb7c n\u1ed9p sai M\u1eabu s\u1ed1 10, M\u1eabu s\u1ed1 12 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 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP v\u1edbi ba nh\u00f3m h\u00e0nh vi g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/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;\"><b>Behavior<\/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;\">30-70 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;\">30-70 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 l\u1ea7n \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;\">70-100 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 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 50-100 tri\u1ec7u \u0111\u1ed3ng (g\u1ed3m hai kho\u1ea3n, c\u1ea7n \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ee5 th\u1ec3 theo t\u1eebng h\u00e0nh vi)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t, kho\u1ea3n 7 \u0110i\u1ec1u 44 quy \u0111\u1ecbnh bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: bu\u1ed9c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i v\u00e0 bu\u1ed9c b\u1ed5 sung 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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, c\u00e1c m\u1ee9c tr\u00ean \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c. C\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f9ng h\u00e0nh vi b\u1ecb ph\u1ea1t b\u1eb1ng <\/span><b>1\/2<\/b><span style=\"font-weight: 400;\"> m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec sao m\u1ee9c 70-100 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e1ng l\u01b0u \u00fd nh\u1ea5t? \u0110\u00e2y ch\u00ednh l\u00e0 h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c n\u1ed9p M\u1eabu s\u1ed1 12 nh\u01b0ng qu\u00ean g\u1eedi k\u00e8m M\u1eabu s\u1ed1 10 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025. <\/span><a href=\"https:\/\/thue.man.net.vn\/cong-van-11059-stc-qldn\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a S\u1edf T\u00e0i ch\u00ednh Qu\u1ea3ng Ninh c\u0169ng vi\u1ec7n d\u1eabn m\u1ee9c ph\u1ea1t n\u00e0y \u0111\u1ec3 nh\u1eafc doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd kinh doanh. <\/span><a href=\"https:\/\/thue.man.net.vn\/cong-van-3164-dntn-gs\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\"> g\u1eedi C\u1ee5c Thu\u1ebf &#8220;\u0111\u1ec3 ph\u1ed1i h\u1ee3p&#8221;, cho th\u1ea5y d\u1eef li\u1ec7u n\u00e0y g\u1eafn v\u1edbi qu\u1ea3n l\u00fd thu\u1ebf. V\u00ec v\u1eady, khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 doanh nghi\u1ec7p, c\u1ea7n n\u1eafm \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh nguy\u00ean v\u0103n t\u1ea1i \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(1) Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 v\u00e0 4 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(2) Thu\u1ebf su\u1ea5t 15% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(3) Thu\u1ebf su\u1ea5t 17% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(4) Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed t\u1eeb 25% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed;<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) l\u00e0 50%. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu\u1ebf su\u1ea5t l\u00e0 40%.<\/span><\/li>\n<\/ul>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng tra nhanh thu\u1ebf su\u1ea5t<\/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>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ed5 th\u00f4ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u0111\u1ebfn 50%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% (40% n\u1ebfu m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m 2025 l\u00e0 2,8 t\u1ef7 \u0111\u1ed3ng th\u00ec c\u0103n c\u1ee9 x\u00e9t thu\u1ebf su\u1ea5t cho k\u1ef3 t\u00ednh thu\u1ebf 2026 l\u00e0 doanh thu k\u1ef3 tr\u01b0\u1edbc li\u1ec1n k\u1ec1, t\u1ee9c 2,8 t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 (thu\u1ebf su\u1ea5t 15%). C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi k\u00ea khai M\u1eabu s\u1ed1 10 v\u00e0 12?<\/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 n\u1eb1m \u1edf vi\u1ec7c \u0111i\u1ec1n m\u1eabu, m\u00e0 \u1edf vi\u1ec7c hi\u1ec3u sai khi n\u00e0o ph\u1ea3i n\u1ed9p k\u00e8m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m r\u1ee7i ro ch\u00fang t\u00f4i g\u1eb7p nhi\u1ec1u nh\u1ea5t khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: N\u1ed9p M\u1eabu s\u1ed1 12 thay \u0111\u1ed5i n\u1ed9i dung kh\u00e1c nh\u01b0ng qu\u00ean M\u1eabu s\u1ed1 10<\/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 \u0111\u1ed5i \u0111\u1ecba ch\u1ec9, ng\u00e0nh ngh\u1ec1 hay ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, nh\u01b0ng ch\u1ec9 n\u1ed9p M\u1eabu s\u1ed1 12. V\u00ec sao r\u1ee7i ro cao? Lu\u1eadt g\u1eafn ngh\u0129a v\u1ee5 b\u1ed5 sung v\u1edbi l\u1ea7n thay \u0111\u1ed5i &#8220;g\u1ea7n nh\u1ea5t&#8221;. B\u1ecf l\u1ee1 l\u1ea7n \u0111\u00f3 l\u00e0 \u0111\u00e3 ph\u00e1t sinh h\u00e0nh vi thu\u1ed9c kho\u1ea3n 6 \u0110i\u1ec1u 44, m\u1ee9c ph\u1ea1t 70-100 tri\u1ec7u \u0111\u1ed3ng. C\u00e1ch x\u1eed l\u00fd: m\u1ecdi h\u1ed3 s\u01a1 M\u1eabu s\u1ed1 12 c\u1ee7a doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 \u0111\u1ec1u ki\u1ec3m tra m\u1ee5c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc khi k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Nh\u1ea7m vai tr\u00f2 c\u1ee7a hai m\u1eabu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 h\u01b0\u1edbng d\u1eabn tr\u00ean m\u1ea1ng g\u1ed9p &#8220;M\u1eabu s\u1ed1 10, 12&#8221; th\u00e0nh danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Th\u1ef1c t\u1ebf, <\/span><b>M\u1eabu s\u1ed1 10 l\u00e0 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><span style=\"font-weight: 400;\">, c\u00f2n <\/span><b>M\u1eabu s\u1ed1 12 l\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">. \u0110\u00ednh k\u00e8m sai v\u1ecb tr\u00ed tr\u00ean c\u1ed5ng \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: D\u1eebng \u1edf c\u1ea5p s\u1edf h\u1eefu th\u1ee9 nh\u1ea5t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 nh\u00ecn danh s\u00e1ch th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng tr\u1ef1c ti\u1ebfp. Khi c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c, ph\u1ea3i r\u00e0 so\u00e1t ti\u1ebfp t\u1eebng c\u1ea5p \u0111\u1ebfn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng. Ngo\u00e0i ra c\u1ea7n c\u1ed9ng g\u1ed9p nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng. B\u1ecf s\u00f3t c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c theo \u0110i\u1ec1u 43, m\u1ee9c ph\u1ea1t 30-70 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: K\u00ea khai h\u00ecnh th\u1ee9c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 doanh nghi\u1ec7p \u0111i\u1ec1n ngay ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0o M\u1eabu s\u1ed1 10 cho &#8220;xong th\u1ee7 t\u1ee5c&#8221;. Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t ch\u1ec9 l\u00e0 ti\u00eau ch\u00ed d\u1ef1 ph\u00f2ng, \u00e1p d\u1ee5ng khi kh\u00f4ng c\u00f3 ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t. Sai th\u1ee9 t\u1ef1 k\u00ea khai l\u00e0 sai b\u1ea3n ch\u1ea5t th\u00f4ng tin.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: L\u1ee1 th\u1eddi h\u1ea1n 10 ng\u00e0y v\u00e0 h\u1ea1n c\u1ee7a t\u1eebng t\u1ec9nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ed5 ph\u1ea7n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u01b0ng b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf l\u1ea1i qu\u00ean th\u00f4ng b\u00e1o thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong 10 ng\u00e0y. B\u00ean c\u1ea1nh \u0111\u00f3, h\u1ea1n k\u00ea khai do S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh \u0111\u1eb7t ra. V\u00ed d\u1ee5, Qu\u1ea3ng Ninh y\u00eau c\u1ea7u tr\u01b0\u1edbc 31\/10\/2026, ng\u00e0y n\u00e0y r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y, n\u00ean doanh nghi\u1ec7p c\u1ea7n n\u1ed9p s\u1edbm.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Solutions from MAN \u2013 Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf \u0111\u1ecbnh k\u1ef3, kh\u00f4ng x\u1eed l\u00fd theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Quy tr\u00ecnh ch\u00fang t\u00f4i \u00e1p d\u1ee5ng cho kh\u00e1ch h\u00e0ng g\u1ed3m:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp s\u01a1 \u0111\u1ed3 c\u01a1 c\u1ea5u s\u1edf h\u1eefu \u0111\u1ebfn c\u1ea5p c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng, c\u1eadp nh\u1eadt m\u1ed7i khi c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1edbi h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u t\u00ean doanh nghi\u1ec7p trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS v\u00e0 c\u00f4ng v\u0103n 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;\">Ki\u1ec3m tra ch\u00e9o M\u1eabu s\u1ed1 10 v\u00e0 M\u1eabu s\u1ed1 12 tr\u01b0\u1edbc khi k\u00fd s\u1ed1 n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m ki\u1ec3m to\u00e1n cho th\u1ea5y m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p nh\u1ea5t qu\u00e1n gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 c\u00e2u h\u1ecfi khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, v\u00ec th\u00f4ng tin s\u1edf h\u1eefu minh b\u1ea1ch h\u1ed7 tr\u1ee3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm r\u00f5 khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u0103m 2026 gi\u00fap doanh nghi\u1ec7p n\u1ed9p \u0111\u00fang h\u1ed3 s\u01a1 ngay l\u1ea7n \u0111\u1ea7u. Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: c\u00f3 thay \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong m\u1ed9t th\u1ee7 t\u1ee5c d\u00f9ng M\u1eabu s\u1ed1 12, th\u00ec M\u1eabu s\u1ed1 10 ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi k\u00e8m. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, v\u00ec b\u1ecf l\u1ee1 l\u1ea7n thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn m\u1ee9c ph\u1ea1t 70-100 tri\u1ec7u \u0111\u1ed3ng trong \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><b>Contact information for services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> 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 style=\"text-align: justify;\"><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 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i b\u1eb1ng M\u1eabu s\u1ed1 10 v\u00e0 12<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi c\u00f3 ph\u1ea3i n\u1ed9p M\u1eabu s\u1ed1 12 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp m\u1edbi n\u1ed9p M\u1eabu s\u1ed1 10 k\u00e8m h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. M\u1eabu s\u1ed1 12 ch\u1ec9 d\u00f9ng cho th\u1ee7 t\u1ee5c thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i, b\u1ed5 sung, c\u1eadp nh\u1eadt ho\u1eb7c hi\u1ec7u \u0111\u00ednh th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau 01\/7\/2025 c\u00f3 khi n\u00e0o ph\u1ea3i n\u1ed9p c\u1ea3 hai m\u1eabu kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Khi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 k\u00ea khai thay \u0111\u1ed5i (bao g\u1ed3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p), doanh nghi\u1ec7p n\u1ed9p M\u1eabu s\u1ed1 12 k\u00e8m M\u1eabu s\u1ed1 10 trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 ph\u1ea3i ch\u1edd l\u1ea7n thay \u0111\u1ed5i k\u1ebf ti\u1ebfp m\u1edbi b\u1ed5 sung kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1edd. Doanh nghi\u1ec7p b\u1ed5 sung \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t, ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm h\u01a1n b\u1eb1ng M\u1eabu s\u1ed1 12 k\u00e8m M\u1eabu s\u1ed1 10. N\u1ebfu c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS, n\u00ean l\u00e0m ngay theo h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 10 n\u00e0o \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10 theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026, thay th\u1ebf M\u1eabu s\u1ed1 10 t\u1ea1i Th\u00f4ng t\u01b0 68\/2025\/TT-BTC. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u00f9ng l\u1ea1i m\u1eabu c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Qu\u00ean g\u1eedi k\u00e8m M\u1eabu s\u1ed1 10 khi \u0111\u00e3 n\u1ed9p M\u1eabu s\u1ed1 12 th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025, h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i l\u1ea7n thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t b\u1ecb ph\u1ea1t 70-100 tri\u1ec7u \u0111\u1ed3ng (t\u1ed5 ch\u1ee9c), k\u00e8m bi\u1ec7n ph\u00e1p bu\u1ed9c b\u1ed5 sung th\u00f4ng tin, theo kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khi n\u00e0o s\u1eed d\u1ee5ng c\u1ea3 M\u1eabu s\u1ed1 10 v\u00e0 12 \u0111\u1ec3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u0103m 2026 l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u1eb7t ra trong \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m. C\u00f4ng v\u0103n 3164\/DNTN-GS ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8569","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\/8569","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=8569"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8569\/revisions"}],"predecessor-version":[{"id":8573,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8569\/revisions\/8573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8571"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}