{"id":8487,"date":"2026-10-20T16:10:40","date_gmt":"2026-10-20T09:10:40","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8487"},"modified":"2026-10-20T16:10:40","modified_gmt":"2026-10-20T09:10:40","slug":"chu-so-huu-huong-loi-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/chu-so-huu-huong-loi-2026\/","title":{"rendered":"Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026: Ai ph\u1ea3i k\u00ea khai, khi n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/chu-so-huu-huong-loi-2026-doanh-nghiep-nao-phai-ke-khai-truoc-31102026-234411.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 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 tr\u00ean c\u1ea3 n\u01b0\u1edbc t\u1eadp trung ki\u1ec3m tra. C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 th\u1ed1ng k\u00ea <\/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 ng\u00e0y 01\/7\/2025 \u0111\u1ebfn ng\u00e0y 07\/10\/2026 nh\u01b0ng ch\u01b0a c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Danh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi k\u00e8m <\/span><b>C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean r\u00e0 so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai b\u1eaft ngu\u1ed3n t\u1eeb Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2025. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1eeba \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i <\/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\"><b>Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/b><\/a><span style=\"font-weight: 400;\">. M\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng, \u0111i\u1ec3n h\u00ecnh l\u00e0 Qu\u1ea3ng Ninh, \u0111\u00e3 \u1ea5n \u0111\u1ecbnh h\u1ea1n n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026. B\u00e0i vi\u1ebft gi\u00fap doanh nghi\u1ec7p tr\u1ea3 l\u1eddi ba c\u00e2u h\u1ecfi: m\u00ecnh c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng, ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 c\u1ea7n l\u00e0m g\u00ec ngay.<\/span><\/p>\n<p style=\"text-align: center;\"><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\"><span style=\"font-weight: 400;\">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<\/span><\/a><\/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 2026<\/b><\/h2>\n<figure id=\"attachment_8492\" aria-describedby=\"caption-attachment-8492\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8492\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 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-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8492\" 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 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 2026 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: gi\u00fap th\u00f4ng tin doanh nghi\u1ec7p \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; \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra l\u00e0 42.911 doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: 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 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t; doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch th\u1ef1c hi\u1ec7n 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).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ee3t ki\u1ec3m tra: 04 th\u00e1ng cu\u1ed1i n\u0103m 2026, t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026, theo C\u00f4ng v\u0103n 13767\/BTC-DNTN tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t?<\/b><\/h2>\n<figure id=\"attachment_8489\" aria-describedby=\"caption-attachment-8489\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8489\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-2026-la-gi-theo-quy-dinh-moi-nhat.jpg\" alt=\"Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-2026-la-gi-theo-quy-dinh-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-2026-la-gi-theo-quy-dinh-moi-nhat-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-2026-la-gi-theo-quy-dinh-moi-nhat-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-2026-la-gi-theo-quy-dinh-moi-nhat-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Chu-so-huu-huong-loi-2026-la-gi-theo-quy-dinh-moi-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8489\" class=\"wp-caption-text\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 l\u00e0 g\u00ec theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n \u0111\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m. Nhi\u1ec1u sai s\u00f3t tr\u00ean th\u1ef1c t\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c \u0111\u1ed3ng nh\u1ea5t ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1edbi &#8220;th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u1edbn nh\u1ea5t&#8221; ho\u1eb7c &#8220;ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. \u0110o\u1ea1n m\u1edf \u0111\u1ea7u c\u1ee7a \u0111i\u1ec1u kho\u1ea3n 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;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:&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u1ecbnh ngh\u0129a n\u00e0y, c\u00f3 ba \u0111i\u1ec3m c\u1ea7n n\u1eafm:<\/span><\/p>\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 lu\u00f4n l\u00e0 <\/span><b>\u4e2a\u4eba<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 <\/span><b>s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean 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\"><b>C\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 theo Ngh\u1ecb \u0111\u1ecbnh 296 g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ba t\u1ea7ng. Doanh nghi\u1ec7p x\u00e9t l\u1ea7n l\u01b0\u1ee3t t\u1eeb t\u1ea7ng th\u1ee9 nh\u1ea5t. T\u1ea7ng 2 \u00e1p d\u1ee5ng khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. T\u1ea7ng 3 ch\u1ec9 \u00e1p d\u1ee5ng khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed c\u1ee7a c\u1ea3 t\u1ea7ng 1 v\u00e0 t\u1ea7ng 2.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>T\u1ea7ng 1: Ti\u00eau ch\u00ed s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;(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 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.<\/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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, t\u1ea7ng 1 g\u1ed3m b\u1ed1n t\u00ecnh hu\u1ed1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\"> t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp<\/b><span style=\"font-weight: 400;\"> t\u1eeb 25% th\u00f4ng qua t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00f3m gia \u0111\u00ecnh ho\u1eb7c nh\u00f3m theo h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> c\u00f9ng s\u1edf h\u1eefu t\u1eeb 25%: 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty h\u1ee3p danh<\/b><span style=\"font-weight: 400;\">: m\u1ecdi th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, b\u1ea5t k\u1ec3 t\u1ef7 l\u1ec7 v\u1ed1n.<\/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 c\u00f3 anh H\u00f9ng g\u00f3p 15% v\u00e0 v\u1ee3 anh g\u00f3p 12% v\u1ed1n \u0111i\u1ec1u l\u1ec7. T\u1eebng ng\u01b0\u1eddi \u0111\u1ec1u d\u01b0\u1edbi 25%. Tuy nhi\u00ean, hai ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh v\u00e0 c\u00f9ng s\u1edf h\u1eefu 27%, n\u00ean c\u00f4ng ty ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u1ea3 anh H\u00f9ng v\u00e0 v\u1ee3 l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>T\u1ea7ng 2: Ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t tr\u00ean th\u1ef1c t\u1ebf<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea7ng n\u00e0y \u00e1p d\u1ee5ng khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu, ho\u1eb7c khi c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/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 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, 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.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m, 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, h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/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 c\u00f3 c\u1ed5 \u0111\u00f4ng ph\u00e2n t\u00e1n, kh\u00f4ng c\u00e1 nh\u00e2n n\u00e0o n\u1eafm t\u1eeb 25% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. Tuy nhi\u00ean, theo m\u1ed9t th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng, \u00f4ng Kh\u00e1nh c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m \u0111a s\u1ed1 th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. Khi \u0111\u00f3, \u00f4ng Kh\u00e1nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>T\u1ea7ng 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;\">\u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed d\u1ef1 ph\u00f2ng. Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;(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 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, 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;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 k\u00ea khai &#8220;kh\u00f4ng c\u00f3 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i&#8221;. N\u1ebfu kh\u00f4ng ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh <\/span><b>m\u1ed9t c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\"> l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t, lo\u1ea1i tr\u1eeb ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<blockquote><p><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a<\/i><\/b> <a href=\"https:\/\/thue.man.net.vn\/cong-van-13767-btc-dntn\/\"><i><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN: Th\u1eddi gian tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948 ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/span><\/i><\/a><\/p><\/blockquote>\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 2026?<\/b><\/h2>\n<figure id=\"attachment_8491\" aria-describedby=\"caption-attachment-8491\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8491\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-chu-so-huu-huong-loi-2026.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-chu-so-huu-huong-loi-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-chu-so-huu-huong-loi-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-chu-so-huu-huong-loi-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-chu-so-huu-huong-loi-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-chu-so-huu-huong-loi-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8491\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p. Lu\u1eadt Doanh nghi\u1ec7p 2020 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i kho\u1ea3n 7, 8, 9 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Doanh nghi\u1ec7p 2025 (s\u1eeda kho\u1ea3n 3 \u0110i\u1ec1u 20, 21, 22 v\u1ec1 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n). \u0110i\u1ec1u 3 c\u1ee7a lu\u1eadt s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp cho doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/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 b\u1ed5 sung th\u00f4ng tin kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, nh\u01b0ng theo th\u1eddi \u0111i\u1ec3m lu\u1eadt \u0111\u1ecbnh. Kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025 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 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 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;\">Ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025, khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t, ph\u1ea3i <\/span><b>th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi<\/b><span style=\"font-weight: 400;\"> th\u1ee7 t\u1ee5c b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm h\u01a1n.<\/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: 26.7248%;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center; width: 41.7574%;\"><b>\u58f0\u660e\u4e49\u52a1<\/b><\/td>\n<td style=\"text-align: center; width: 30.719%;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.7248%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025 (c\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty c\u1ed5 ph\u1ea7n)<\/span><\/td>\n<td style=\"width: 41.7574%;\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin 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<td style=\"width: 30.719%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 20, 21, 22 Lu\u1eadt Doanh nghi\u1ec7p 2020, s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 7, 8, 9 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i 2025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.7248%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025<\/span><\/td>\n<td style=\"width: 41.7574%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung \u0111\u1ed3ng th\u1eddi khi \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t; \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<td style=\"width: 30.719%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.7248%;\"><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\n<td style=\"width: 41.7574%;\"><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<td style=\"width: 30.719%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 22 Lu\u1eadt Doanh nghi\u1ec7p 2020 (s\u1eeda \u0111\u1ed5i 2025)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Danh s\u00e1ch 42.911 doanh nghi\u1ec7p theo C\u00f4ng v\u0103n 3164\/DNTN-GS g\u1ed3m nh\u1eefng ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp n\u00f3i tr\u00ean, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 (C\u1ee5c DNTN) ban h\u00e0nh C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026 v\u1ec1 vi\u1ec7c ki\u1ec3m tra k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u00f4ng v\u0103n n\u00eau nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng tri\u1ec3n khai c\u00f4ng t\u00e1c ki\u1ec3m tra, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 (C\u1ee5c DNTN) \u0111\u00e3 th\u1ed1ng k\u00ea danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn nay nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (g\u1eedi qua QR Code). \u0110\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea7n \u01b0u ti\u00ean t\u1eadp trung ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS ti\u1ebfp t\u1ee5c n\u00eau nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh, k\u00ea khai, l\u01b0u gi\u1eef th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, C\u1ee5c DNTN g\u1eedi Qu\u00fd S\u1edf danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ed1ng k\u00ea v\u00e0 \u0111\u1ec1 ngh\u1ecb Qu\u00fd S\u1edf ch\u1ec9 \u0111\u1ea1o C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh kh\u1ea9n tr\u01b0\u01a1ng ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t, ki\u1ec3m tra v\u00e0 t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra theo ch\u1ebf \u0111\u1ed9 c\u1eadp nh\u1eadt b\u00e1o c\u00e1o t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 13767\/BTC-DNTN.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec3m ch\u00ednh c\u1ee7a danh s\u00e1ch:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6570\u91cf\uff1a<\/b><span style=\"font-weight: 400;\"> 42.911 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8303\u56f4\uff1a<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn ng\u00e0y 07\/10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00fd do c\u00f3 t\u00ean:<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> thu\u1ed9c nh\u00f3m \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean t\u1eadp trung ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd: m\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 nh\u01b0ng \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i sau ng\u00e0y n\u00e0y m\u00e0 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1eabn c\u00f3 th\u1ec3 c\u00f3 t\u00ean trong danh s\u00e1ch. L\u00fd do l\u00e0 theo \u0110i\u1ec1u 3 n\u00f3i tr\u00ean, l\u1ea7n thay \u0111\u1ed5i \u0111\u00f3 l\u1ebd ra ph\u1ea3i k\u00e8m th\u1ee7 t\u1ee5c b\u1ed5 sung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 c\u00f3 ph\u1ea3i l\u00e0 31\/10 cho m\u1ecdi doanh nghi\u1ec7p?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u1ee5c DNTN y\u00eau c\u1ea7u S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai cho doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n. V\u00ec v\u1eady, h\u1ea1n ch\u00f3t kh\u00e1c nhau gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/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>\u0110\u1ecba ph\u01b0\u01a1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n k\u00ea khai<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e7f\u5b81<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 31\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bcc\u5bff<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9464\/STC-\u0110KKD n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 15\/11\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ec9nh, th\u00e0nh kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 11059\/STC-QLDN n\u0103m 2026, th\u00e0nh ph\u1ed1 Qu\u1ea3ng Ninh y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1 c\u00f3 t\u00ean t\u1ea1i C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026 ph\u1ea3i n\u1ed9p k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p <\/span><b>tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn cho c\u00e2u h\u1ecfi \u1edf ti\u00eau \u0111\u1ec1: doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS ph\u1ea3i k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, c\u00f2n th\u1eddi h\u1ea1n t\u00f9y h\u01b0\u1edbng d\u1eabn c\u1ee7a t\u1eebng t\u1ec9nh, th\u00e0nh. N\u01a1i n\u00e0o quy \u0111\u1ecbnh h\u1ea1n ch\u00f3t tr\u01b0\u1edbc 31\/10\/2026, nh\u01b0 Qu\u1ea3ng Ninh, th\u00ec doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n n\u00e0o \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ee3t ki\u1ec3m tra n\u0103m 2026 kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb m\u1ed9t v\u0103n b\u1ea3n \u0111\u01a1n l\u1ebb. \u0110\u00f3 l\u00e0 m\u1ed9t chu\u1ed7i ch\u1ec9 \u0111\u1ea1o \u0111i t\u1eeb Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh, C\u1ee5c DNTN xu\u1ed1ng \u0111\u1ebfn S\u1edf T\u00e0i ch\u00ednh t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng. K\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00ean n\u1eafm to\u00e0n b\u1ed9 chu\u1ed7i n\u00e0y \u0111\u1ec3 bi\u1ebft m\u00ecnh \u0111ang ch\u1ecbu s\u1ef1 ki\u1ec3m tra theo c\u0103n c\u1ee9 n\u00e0o.<\/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>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u53d1\u8bc1\u673a\u5173<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p 2020, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/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 trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd (kho\u1ea3n 3 \u0110i\u1ec1u 20, 21, 22); quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp (\u0110i\u1ec1u 3 lu\u1eadt s\u1eeda \u0111\u1ed5i)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 17 quy \u0111\u1ecbnh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/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><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg n\u0103m 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td><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><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN ng\u00e0y 03\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948; giao c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026; quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 c\u1eadp nh\u1eadt b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026<\/span><\/td>\n<td><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<\/span><\/td>\n<td><span style=\"font-weight: 400;\">G\u1eedi danh s\u00e1ch 42.911 doanh nghi\u1ec7p ch\u01b0a k\u00ea khai; \u0111\u1ec1 ngh\u1ecb S\u1edf T\u00e0i ch\u00ednh kh\u1ea9n tr\u01b0\u01a1ng ki\u1ec3m tra v\u00e0 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN n\u0103m 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh Qu\u1ea3ng Ninh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch n\u1ed9p 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 n\u0103m 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh Ph\u00fa Th\u1ecd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch n\u1ed9p k\u00ea khai tr\u01b0\u1edbc 15\/11\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ee3t ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 di\u1ec5n ra khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 13767\/BTC-DNTN, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u0103ng c\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai trong <\/span><b>04 th\u00e1ng cu\u1ed1i n\u0103m 2026, t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026<\/b><span style=\"font-weight: 400;\">. M\u1ee5c \u0111\u00edch l\u00e0 b\u1ea3o \u0111\u1ea3m th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \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 v\u00e0 <\/span><b>ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 3164\/DNTN-GS, C\u1ee5c DNTN \u0111\u00e3 t\u1ed5ng h\u1ee3p c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn ng\u00e0y 07\/10\/2026 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. \u0110\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p m\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea7n \u01b0u ti\u00ean t\u1eadp trung ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 li\u00ean quan g\u00ec \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p xem vi\u1ec7c k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kinh doanh thu\u1ea7n t\u00fay. Th\u1ef1c t\u1ebf, th\u00f4ng tin n\u00e0y c\u00f2n g\u1eafn v\u1edbi qu\u1ea3n l\u00fd thu\u1ebf. C\u00f3 hai \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00f9ng th\u1eddi \u0111i\u1ec3m r\u00e0 so\u00e1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, <\/span><b>ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n <\/span><b>b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/b><span style=\"font-weight: 400;\"> thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf t\u1eeb <\/span><b>500 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p <\/span><b>t\u1eeb 120 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng ch\u1ec9 \u0111\u1ec3 \u0111i\u1ec1n v\u00e0o h\u1ed3 s\u01a1. Th\u00f4ng tin n\u00e0y x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n n\u00e0o c\u00f3 th\u1ec3 ch\u1ecbu bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi doanh nghi\u1ec7p ph\u00e1t sinh n\u1ee3 thu\u1ebf l\u1edbn v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 320 ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef3 r\u00e0 so\u00e1t cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n n\u1eafm quy \u0111\u1ecbnh v\u1ec1 b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng khi t\u1ea1m t\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;- Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp.<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.&#8221;<\/span><\/li>\n<\/ul>\n<\/blockquote>\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: 48.2208%;\"><b>\u60c5\u51b5<\/b><\/td>\n<td style=\"text-align: center; width: 51.1983%;\"><b>C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb kh\u00f4ng?<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 48.2208%;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7<\/span><\/td>\n<td style=\"width: 51.1983%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f3 l\u00e3i do doanh nghi\u1ec7p t\u1ef1 ch\u1ecdn (tr\u1eeb kho\u1ea3n 3, 4 \u0110i\u1ec1u 6)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 48.2208%;\"><span style=\"font-weight: 400;\">L\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"width: 51.1983%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 48.2208%;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n, quy\u1ec1n tham gia d\u1ef1 \u00e1n, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n<\/span><\/td>\n<td style=\"width: 51.1983%;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh ri\u00eang, kh\u00f4ng b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/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 v\u1eeba s\u1ea3n xu\u1ea5t bao b\u00ec (c\u00f3 l\u00e3i) v\u1eeba kinh doanh th\u01b0\u01a1ng m\u1ea1i (b\u1ecb l\u1ed7). Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn b\u00f9 kho\u1ea3n l\u1ed7 th\u01b0\u01a1ng m\u1ea1i v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t bao b\u00ec. Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t bao b\u00ec. N\u1ebfu kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/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 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u5bb6\u4eec <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf l\u01b0u \u00fd r\u1eb1ng sai s\u00f3t v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i hi\u1ebfm khi do c\u1ed1 \u00fd. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb vi\u1ec7c hi\u1ec3u sai ti\u00eau ch\u00ed ho\u1eb7c ch\u1eadm c\u1eadp nh\u1eadt v\u0103n b\u1ea3n m\u1edbi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m r\u1ee7i ro ch\u00fang t\u00f4i th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Cho r\u1eb1ng h\u1ea1n 31\/10\/2026 \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin &#8220;h\u1ea1n ch\u00f3t 31\/10&#8221; lan truy\u1ec1n nhanh, nh\u01b0ng \u0111\u00e2y l\u00e0 h\u1ea1n c\u1ee7a m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng nh\u01b0 Qu\u1ea3ng Ninh. Ph\u00fa Th\u1ecd \u0111\u1eb7t h\u1ea1n 15\/11\/2026, c\u00e1c t\u1ec9nh kh\u00e1c theo c\u00f4ng v\u0103n ri\u00eang.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p \u1edf t\u1ec9nh c\u00f3 h\u1ea1n s\u1edbm h\u01a1n c\u00f3 th\u1ec3 l\u1ee1 h\u1ea1n v\u00ec ch\u1edd &#8220;h\u1ea1n chung&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> tra c\u1ee9u ngay c\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Ch\u1ec9 x\u00e9t s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp, b\u1ecf qua s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp v\u00e0 nh\u00f3m gia \u0111\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t \u1edf doanh nghi\u1ec7p gia \u0111\u00ecnh. K\u1ebf to\u00e1n th\u01b0\u1eddng ch\u1ec9 nh\u00ecn danh s\u00e1ch th\u00e0nh vi\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u00e0 k\u1ebft lu\u1eadn &#8220;kh\u00f4ng ai \u0111\u1ea1t 25%&#8221;.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> b\u1ecf s\u00f3t ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i khi v\u1ee3 ch\u1ed3ng, cha m\u1eb9, con c\u00f9ng g\u00f3p v\u1ed1n v\u1edbi t\u1ef7 l\u1ec7 nh\u1ecf, ho\u1eb7c khi c\u00e1 nh\u00e2n n\u1eafm v\u1ed1n th\u00f4ng qua m\u1ed9t c\u00f4ng ty kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> l\u1eadp s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu \u0111\u1ebfn t\u1eadn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng, c\u1ed9ng t\u1ef7 l\u1ec7 c\u1ee7a nh\u00f3m c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 nh\u00f3m c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: D\u1eebng \u1edf ti\u00eau ch\u00ed s\u1edf h\u1eefu khi th\u1ef1c t\u1ebf c\u00f3 ng\u01b0\u1eddi ki\u1ec3m so\u00e1t kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP y\u00eau c\u1ea7u chuy\u1ec3n sang ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t khi <\/span><b>c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y<\/b><span style=\"font-weight: 400;\"> ng\u01b0\u1eddi \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee9ng t\u00ean h\u1ed9 v\u1ed1n g\u00f3p l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin k\u00ea khai \u0111\u00fang v\u1ec1 h\u00ecnh th\u1ee9c nh\u01b0ng kh\u00f4ng ph\u1ea3n \u00e1nh &#8220;ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf&#8221; nh\u01b0 \u0111\u1ecbnh ngh\u0129a y\u00eau c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t \u0111i\u1ec1u l\u1ec7, th\u1ecfa thu\u1eadn c\u1ed5 \u0111\u00f4ng, \u1ee7y quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ai th\u1ef1c s\u1ef1 c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m l\u00e3nh \u0111\u1ea1o, s\u1eeda \u0111i\u1ec1u l\u1ec7, quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: K\u00ea khai ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u1ec3 tr\u1ed1ng th\u00f4ng tin<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, m\u1ed9t s\u1ed1 k\u1ebf to\u00e1n ghi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. \u1ede chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 c\u1ed5 \u0111\u00f4ng ph\u00e2n t\u00e1n \u0111\u00f4i khi \u0111\u1ec3 tr\u1ed1ng m\u1ee5c n\u00e0y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> c\u1ea3 hai c\u00e1ch l\u00e0m \u0111\u1ec1u tr\u00e1i v\u1edbi quy \u0111\u1ecbnh, v\u00ec \u0111\u1ecbnh ngh\u0129a lo\u1ea1i tr\u1eeb c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ea7ng 3 lu\u00f4n y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh \u00edt nh\u1ea5t m\u1ed9t c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> khi kh\u00f4ng ai \u0111\u1ea1t t\u1ea7ng 1 v\u00e0 t\u1ea7ng 2, x\u00e1c \u0111\u1ecbnh 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, lo\u1ea1i tr\u1eeb ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Coi ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 th\u1ee7 t\u1ee5c t\u00e1ch r\u1eddi kh\u1ecfi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 \u0111i v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf. \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u01b0a ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0o di\u1ec7n c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng, qu\u00e1 h\u1ea1n t\u1eeb 120 ng\u00e0y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> m\u1ed9t c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c k\u00ea khai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 th\u1ec3 ch\u1ecbu bi\u1ec7n ph\u00e1p h\u1ea1n ch\u1ebf d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> g\u1eafn vi\u1ec7c theo d\u00f5i n\u1ee3 thu\u1ebf v\u1edbi danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; ki\u1ec3m tra t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ecbnh k\u1ef3 v\u00e0 x\u1eed l\u00fd n\u1ee3 tr\u01b0\u1edbc khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network: quy tr\u00ecnh 4 b\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN \u0111\u1ec1 xu\u1ea5t doanh nghi\u1ec7p l\u00e0m theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu danh s\u00e1ch:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch 42.911 doanh nghi\u1ec7p v\u00e0 h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> truy \u0111\u1ebfn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng, x\u00e9t l\u1ea7n l\u01b0\u1ee3t ba t\u1ea7ng ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, k\u00ea khai th\u00eam c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 25% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u gi\u1eef v\u00e0 c\u1eadp nh\u1eadt:<\/b><span style=\"font-weight: 400;\"> l\u01b0u c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh (\u0111i\u1ec1u l\u1ec7, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean, th\u1ecfa thu\u1eadn) v\u00e0 c\u1eadp nh\u1eadt khi c\u01a1 c\u1ea5u s\u1edf h\u1eefu thay \u0111\u1ed5i.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00fd do c\u1ee7a tr\u00ecnh t\u1ef1 n\u00e0y kh\u00e1 \u0111\u01a1n gi\u1ea3n. B\u01b0\u1edbc 2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, c\u00f2n b\u01b0\u1edbc 4 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh nhanh khi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u.<\/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 2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025, ch\u01b0a thay \u0111\u1ed5i g\u00ec, c\u00f3 ph\u1ea3i k\u00ea khai ngay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025, doanh nghi\u1ec7p b\u1ed5 sung th\u00f4ng tin \u0111\u1ed3ng th\u1eddi khi \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n b\u1ed5 sung s\u1edbm h\u01a1n. Danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS ch\u1ec9 g\u1ed3m doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 \u0111\u1ebfn 07\/10\/2026 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2. H\u1ea1n 31\/10\/2026 c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. H\u1ea1n k\u00ea khai do S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh, th\u00e0nh quy \u0111\u1ecbnh. Qu\u1ea3ng Ninh y\u00eau c\u1ea7u tr\u01b0\u1edbc 31\/10\/2026 (C\u00f4ng v\u0103n 11059\/STC-QLDN), Ph\u00fa Th\u1ecd tr\u01b0\u1edbc 15\/11\/2026 (C\u00f4ng v\u0103n 9464\/STC-\u0110KKD).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3. Kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o s\u1edf h\u1eefu t\u1eeb 25% th\u00ec x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p x\u00e9t ti\u1ebfp ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t: ai c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m l\u00e3nh \u0111\u1ea1o, s\u1eeda \u0111i\u1ec1u l\u1ec7, quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3. N\u1ebfu v\u1eabn kh\u00f4ng c\u00f3, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh 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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u1ea3i l\u00e0 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;\">Kh\u00f4ng. \u0110\u1ecbnh ngh\u0129a t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP) lo\u1ea1i tr\u1eeb c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p. Ngo\u1ea1i l\u1ec7 n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 \u1edf t\u1ea7ng x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5. C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec ph\u1ea3i k\u00ea khai th\u00eam g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, c\u00f4ng ty c\u1ed5 ph\u1ea7n 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. Ri\u00eang 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, kh\u00f4ng ph\u1ee5 thu\u1ed9c t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 \u0111\u00e3 chuy\u1ec3n t\u1eeb giai \u0111o\u1ea1n h\u01b0\u1edbng d\u1eabn sang ki\u1ec3m tra c\u00f3 danh s\u00e1ch c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ba \u0111i\u1ec1u: c\u00f3 t\u00ean trong danh s\u00e1ch 42.911 doanh nghi\u1ec7p hay kh\u00f4ng, h\u1ea1n ch\u00f3t c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 ng\u00e0y n\u00e0o, v\u00e0 ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ba t\u1ea7ng ti\u00eau ch\u00ed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. L\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro li\u00ean \u0111\u1edbi khi ph\u00e1t sinh n\u1ee3 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/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;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/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;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 2026 \u0111ang l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc t\u1eadp trung ki\u1ec3m tra. C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 th\u1ed1ng k\u00ea 42.911 doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn ng\u00e0y 07\/10\/2026 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8490,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8487"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8487\/revisions"}],"predecessor-version":[{"id":8493,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8487\/revisions\/8493"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8490"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}