{"id":8494,"date":"2026-10-20T17:03:14","date_gmt":"2026-10-20T10:03:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8494"},"modified":"2026-10-20T17:16:18","modified_gmt":"2026-10-20T10:16:18","slug":"tai-mau-so-10-danh-sach-chu-so-huu-huong-loi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/tai-mau-so-10-danh-sach-chu-so-huu-huong-loi\/","title":{"rendered":"T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/tai-mau-so-10-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-o-dau-503015-234399.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00fang phi\u00ean b\u1ea3n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean khi doanh nghi\u1ec7p k\u00ea khai ho\u1eb7c b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (CSHHL) trong n\u0103m 2026. M\u1eabu n\u00e0y ban h\u00e0nh k\u00e8m <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-68-2025-TT-BTC-bieu-mau-su-dung-trong-dang-ky-doanh-nghiep-663263.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 68\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-121-2026-TT-BTC-sua-doi-Thong-tu-68-2025-TT-BTC-bieu-mau-su-dung-dang-ky-doanh-nghiep-721374.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\u3002 \u6839\u636e <\/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;\"> n\u0103m 2026, c\u00f3 <\/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 \u0111\u1ebfn 07\/10\/2026 nh\u01b0ng ch\u01b0a c\u00f3 th\u00f4ng tin k\u00ea khai CSHHL. Nh\u00f3m n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd hi\u1ec7n nay khi\u1ebfn vi\u1ec7c k\u00ea khai kh\u00f4ng th\u1ec3 l\u00e0m qua loa. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh \u0111ang t\u0103ng c\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra trong <\/span><b>04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/b><span style=\"font-weight: 400;\"> theo Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/cong-van-13767-btc-dntn\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/a><span style=\"font-weight: 400;\">. K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin CSHHL, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t <\/span><b>t\u1eeb 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, theo \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p n\u01a1i t\u1ea3i m\u1eabu, 9 ghi ch\u00fa khi \u0111i\u1ec1n, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh CSHHL v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/forms.gle\/kQXuJUi2FbdhYBgd8\" class=\"su-button su-button-style-flat\" style=\"color:#ffffff;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#ffffff;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\"> \n\u0110\u0103ng k\u00fd t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p mi\u1ec5n ph\u00ed<br \/>\n<\/span><\/a><\/div>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h2>\n<figure id=\"attachment_8498\" aria-describedby=\"caption-attachment-8498\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8498\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu s\u1ed1 10 Danh s\u00e1ch 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-Chu-so-huu-huong-loi-2026-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Chu-so-huu-huong-loi-2026-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8498\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/figcaption><\/figure>\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 l\u00e0 bi\u1ec3u m\u1eabu &#8220;Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p&#8221; d\u00f9ng khi k\u00ea khai th\u00f4ng tin v\u1ec1 CSHHL trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, hi\u1ec7n \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC (thay th\u1ebf m\u1eabu c\u0169 t\u1ea1i Th\u00f4ng t\u01b0 68\/2025\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: k\u00ea khai c\u00e1 nh\u00e2n l\u00e0 CSHHL v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL theo ti\u00eau ch\u00ed t\u1ea1i \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;\">\u00c1p d\u1ee5ng cho: c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025 k\u00ea khai khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp; doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm h\u01a1n.<\/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 th\u00e0nh l\u1eadp, khi thay \u0111\u1ed5i th\u00f4ng tin CSHHL, v\u00e0 ngay l\u00fac n\u00e0y n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS (h\u1ea1n do S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh quy \u0111\u1ecbnh, v\u00ed d\u1ee5 Qu\u1ea3ng Ninh tr\u01b0\u1edbc 31\/10\/2026, Ph\u00fa Th\u1ecd tr\u01b0\u1edbc 15\/11\/2026).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u1edf \u0111\u00e2u, theo v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8497\" aria-describedby=\"caption-attachment-8497\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8497\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-o-dau-theo-van-ban-nao.jpg\" alt=\"T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u1edf \u0111\u00e2u, theo v\u0103n b\u1ea3n n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-o-dau-theo-van-ban-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-o-dau-theo-van-ban-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-o-dau-theo-van-ban-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-o-dau-theo-van-ban-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-o-dau-theo-van-ban-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8497\" class=\"wp-caption-text\">T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u1edf \u0111\u00e2u, theo v\u0103n b\u1ea3n n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi t\u1ea3i, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. Nhi\u1ec1u b\u1ed9 h\u1ed3 s\u01a1 b\u1ecb sai ngay t\u1eeb kh\u00e2u n\u00e0y v\u00ec ng\u01b0\u1eddi l\u00e0m d\u00f9ng l\u1ea1i file m\u1eabu l\u01b0u t\u1eeb n\u0103m 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a M\u1eabu s\u1ed1 10<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chu\u1ed7i c\u0103n c\u1ee9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0103n b\u1ea3n g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> Ph\u1ee5 l\u1ee5c I &#8220;Bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p&#8221; k\u00e8m theo Th\u00f4ng t\u01b0 68\/2025\/TT-BTC (c\u00f3 bi\u1ec3u m\u1eabu \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 121\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0103n b\u1ea3n thay th\u1ebf:<\/b><span style=\"font-weight: 400;\"> M\u1eabu s\u1ed1 10 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 68\/2025\/TT-BTC b\u1ecb thay th\u1ebf b\u1edfi <\/span><b>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u603b\u7ed3\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1eabu s\u1ed1 10 &#8211; Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p m\u1edbi nh\u1ea5t l\u00e0 m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5: khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c k\u00ea khai th\u00f4ng tin v\u1ec1 <\/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 c\u1ee7a doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 10 &#8211; Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i m\u1edbi nh\u1ea5t \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ea3i v\u1ec1, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra ba \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u0103n c\u1ee9 ho\u1eb7c ch\u00fa th\u00edch ghi Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, kh\u00f4ng ph\u1ea3i Th\u00f4ng t\u01b0 68\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi ch\u00fa 2 d\u1eabn chi\u1ebfu \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh CSHHL.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ee7 9 ghi ch\u00fa h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n (ph\u00e2n t\u00edch chi ti\u1ebft \u1edf ph\u1ea7n d\u01b0\u1edbi).<\/span><\/li>\n<\/ul>\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><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 10 c\u0169 theo Th\u00f4ng t\u01b0 68\/2025\/TT-BTC c\u00f2n d\u00f9ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10 k\u00e8m Th\u00f4ng t\u01b0 68\/2025\/TT-BTC \u0111\u00e3 b\u1ecb thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 121\/2026\/TT-BTC. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean d\u00f9ng m\u1eabu theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC cho m\u1ecdi h\u1ed3 s\u01a1 k\u00ea khai CSHHL n\u1ed9p t\u1eeb nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, l\u1ed7i d\u00f9ng m\u1eabu c\u0169 th\u01b0\u1eddng xu\u1ea5t ph\u00e1t t\u1eeb th\u00f3i quen &#8220;l\u1ea5y h\u1ed3 s\u01a1 l\u1ea7n tr\u01b0\u1edbc s\u1eeda l\u1ea1i&#8221;. C\u00e1ch l\u00e0m n\u00e0y ti\u1ebft ki\u1ec7m v\u00e0i ph\u00fat nh\u01b0ng k\u00e9o theo nguy c\u01a1 d\u1eabn chi\u1ebfu sai v\u0103n b\u1ea3n v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh CSHHL.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 h\u1ea1n ch\u00f3t l\u00e0 khi n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 c\u00f9ng th\u1eddi \u0111i\u1ec3m k\u00ea khai. M\u1ed1c ph\u00e2n lo\u1ea1i l\u00e0 ng\u00e0y <\/span><b>01\/7\/2025<\/b><span style=\"font-weight: 400;\">, theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngh\u0129a v\u1ee5 k\u00ea khai theo th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 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 Lu\u1eadt Doanh nghi\u1ec7p 2025) v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2025:<\/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>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e49\u52a1<\/b><\/td>\n<\/tr>\n<tr>\n<td><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><span style=\"font-weight: 400;\">K\u00ea khai CSHHL ngay khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/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<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00f4ng tin CSHHL (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL (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; \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu doanh nghi\u1ec7p c\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai th\u00eam th\u00f4ng tin c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ee3t ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i cu\u1ed1i n\u0103m 2026 di\u1ec5n ra th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o \u0111\u01b0\u1ee3c ban h\u00e0nh theo chu\u1ed7i t\u1eeb tr\u00ean xu\u1ed1ng:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg n\u0103m 2026<\/b><span style=\"font-weight: 400;\"> c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7: \u0111\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t, ki\u1ec3m tra, th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p k\u00ea khai CSHHL.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 13767\/BTC-DNTN ng\u00e0y 03\/9\/2026<\/b><span style=\"font-weight: 400;\"> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948. 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 k\u00ea khai CSHHL trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026 (t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026<\/b><span style=\"font-weight: 400;\"> c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3: th\u1ed1ng k\u00ea 42.911 doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \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 CSHHL, l\u00e0 nh\u00f3m \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a \u0111\u1ee3t ki\u1ec3m tra l\u00e0 b\u1ea3o \u0111\u1ea3m th\u00f4ng tin CSHHL \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, <\/span><b>ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n<\/b><span style=\"font-weight: 400;\"> v\u00e0 minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n k\u00ea khai c\u1ee5 th\u1ec3 t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t h\u1ea1n chung to\u00e0n qu\u1ed1c. M\u1ed7i S\u1edf T\u00e0i ch\u00ednh t\u1ef1 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n, v\u00ed d\u1ee5:<\/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<\/tbody>\n<\/table>\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 l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi c\u00f3 th\u1ee7 t\u1ee5c thay \u0111\u1ed5i m\u1edbi b\u1ed5 sung. N\u1ebfu c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra ngay c\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf \u0111\u1ec3 bi\u1ebft h\u1ea1n ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ea7n ghi v\u00e0o M\u1eabu s\u1ed1 10?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n \u0111\u00fang m\u1eabu ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi. Ghi ch\u00fa 2 c\u1ee7a M\u1eabu s\u1ed1 10 d\u1eabn chi\u1ebfu th\u1eb3ng \u0111\u1ebfn \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u <\/span><b>\u4e2a\u4eba<\/b><span style=\"font-weight: 400;\"> tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c <\/span><b>ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p. Kh\u00e1i ni\u1ec7m n\u00e0y <\/span><b>kh\u00f4ng bao g\u1ed3m<\/b><span style=\"font-weight: 400;\"> c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i theo ba ti\u00eau ch\u00ed, \u00e1p d\u1ee5ng l\u1ea7n l\u01b0\u1ee3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 1: S\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u1eeba gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu <\/span><b>t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean, ho\u1eb7c <\/span><b>t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/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;\">S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp: 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\"><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh (kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020) ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng c\u00f9ng nhau s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean: t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m l\u00e0 CSHHL.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty h\u1ee3p danh: m\u1ecdi th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u1ec1u l\u00e0 CSHHL, kh\u00f4ng ph\u1ee5 thu\u1ed9c t\u1ef7 l\u1ec7 v\u1ed1n hay quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 2: Quy\u1ec1n ki\u1ec3m so\u00e1t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed n\u00e0y d\u00f9ng khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u1ea1t ti\u00eau ch\u00ed 1, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u1ea1t ti\u00eau ch\u00ed 1 kh\u00f4ng ph\u1ea3i CSHHL th\u1ef1c s\u1ef1. Quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ec3 hi\u1ec7n qua m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n sau:<\/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 c\u1ee7a doanh nghi\u1ec7p.<\/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<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 3: Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed 1 v\u00e0 2, doanh nghi\u1ec7p 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 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 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch \u00e1p d\u1ee5ng ba ti\u00eau ch\u00ed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m r\u00f5 quy \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i h\u1ed3 s\u01a1 kh\u00e1ch h\u00e0ng th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ecnh hu\u1ed1ng A:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH c\u00f3 \u00f4ng B s\u1edf h\u1eefu 40% v\u1ed1n \u0111i\u1ec1u l\u1ec7. \u00d4ng B \u0111\u1ea1t ti\u00eau ch\u00ed 1 v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai l\u00e0 CSHHL k\u00e8m t\u1ef7 l\u1ec7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ecnh hu\u1ed1ng B:<\/b><span style=\"font-weight: 400;\"> B\u00e0 C s\u1edf h\u1eefu 15%, ch\u1ed3ng b\u00e0 C s\u1edf h\u1eefu 12% v\u1ed1n \u0111i\u1ec1u l\u1ec7. Ri\u00eang t\u1eebng ng\u01b0\u1eddi d\u01b0\u1edbi 25%, nh\u01b0ng nh\u00f3m v\u1ee3 ch\u1ed3ng c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh c\u00f9ng s\u1edf h\u1eefu 27%. C\u1ea3 hai \u0111\u01b0\u1ee3c k\u00ea khai l\u00e0 CSHHL, ghi r\u00f5 quan h\u1ec7 gia \u0111\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ecnh hu\u1ed1ng C:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u1ed5 ph\u1ea7n ph\u00e2n t\u00e1n, kh\u00f4ng ai \u0111\u1ea1t 25% v\u00e0 kh\u00f4ng ai n\u1eafm c\u00e1c quy\u1ec1n ki\u1ec3m so\u00e1t n\u00eau tr\u00ean. Doanh nghi\u1ec7p k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t v\u00e0 ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Sau khi t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, \u0111i\u1ec1n th\u1ebf n\u00e0o cho \u0111\u00fang?<\/b><\/h2>\n<figure id=\"attachment_8496\" aria-describedby=\"caption-attachment-8496\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8496\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Sau-khi-tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-dien-the-nao-cho-dung.jpg\" alt=\"Sau khi t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, \u0111i\u1ec1n th\u1ebf n\u00e0o cho \u0111\u00fang?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Sau-khi-tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-dien-the-nao-cho-dung.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Sau-khi-tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-dien-the-nao-cho-dung-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Sau-khi-tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-dien-the-nao-cho-dung-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Sau-khi-tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-dien-the-nao-cho-dung-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Sau-khi-tai-mau-so-10-Danh-sach-chu-so-huu-huong-loi-dien-the-nao-cho-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8496\" class=\"wp-caption-text\">Sau khi t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, \u0111i\u1ec1n th\u1ebf n\u00e0o cho \u0111\u00fang?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10 c\u00f3 9 ghi ch\u00fa h\u01b0\u1edbng d\u1eabn. Ph\u1ea7n d\u01b0\u1edbi tr\u00edch nguy\u00ean v\u0103n t\u1eebng ghi ch\u00fa, k\u00e8m c\u00e1ch hi\u1ec3u th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 1: Khi n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai c\u1ed9t 6, 7?<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;N\u1ebfu c\u1ed9t s\u1ed1 5 k\u00ea khai S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai c\u00e1c c\u1ed9t s\u1ed1 6, 7.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, k\u00ea khai c\u1ed9t 5 l\u00e0 \u0111\u1ee7 cho ph\u1ea7n th\u00f4ng tin n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 2: C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh CSHHL<\/b><\/h3>\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 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 3: Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/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. Doanh nghi\u1ec7p k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd t\u1ea1i doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m hay b\u1ecb b\u1ecf s\u00f3t: ch\u1ec9 ghi h\u1ecd t\u00ean m\u00e0 kh\u00f4ng ghi <\/span><b>ch\u1ee9c danh qu\u1ea3n l\u00fd<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 4: T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p. 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 c\u1ee7a doanh nghi\u1ec7p, nh\u00f3m c\u00e1 nh\u00e2n k\u00ea khai t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty. C\u1ed9t n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u00f3m c\u00e1 nh\u00e2n k\u00ea khai t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 c\u00f4ng ty h\u1ee3p danh.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 5: T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft = S\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft\/t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n. 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% 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. Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh theo 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 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p, nh\u00f3m c\u00e1 nh\u00e2n k\u00ea khai t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u1ea1i C\u00f4ng ty. C\u1ed9t n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n\/nh\u00f3m c\u00e1 nh\u00e2n k\u00ea khai t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n.&#8221;<\/span><\/p>\n<\/blockquote>\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 c\u00f3 1.000.000 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, c\u00e1 nh\u00e2n D n\u1eafm 300.000 c\u1ed5 ph\u1ea7n. T\u1ef7 l\u1ec7 c\u1ee7a D = 300.000\/1.000.000 = 30%, \u0111\u1ea1t ng\u01b0\u1ee1ng 25%. L\u01b0u \u00fd m\u1eabu s\u1ed1 l\u00e0 <\/span><b>t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 6: Th\u00e0nh vi\u00ean h\u1ee3p danh<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;T\u00edch d\u1ea5u X n\u1ebfu ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 7: Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;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% 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 ghi r\u00f5 m\u1ed1i quan h\u1ec7 thu\u1ed9c nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 h\u1ee3p \u0111\u1ed3ng t\u1ea1i c\u1ed9t s\u1ed1 16 v\u00e0 k\u00ea khai t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u1ea1i c\u00f4ng ty t\u1ea1i c\u1ed9t 9, 10, 11, ho\u1eb7c 12, 13, 14.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 8: C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t ghi 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 c\u00e1c 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<h3 style=\"text-align: justify;\"><b>Ghi ch\u00fa 9: Ng\u01b0\u1eddi k\u00fd M\u1eabu s\u1ed1 10<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;- Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p\/Ch\u1ee7 t\u1ecbch c\u00f4ng ty\/Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a C\u00f4ng ty\/Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb k\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean theo quy \u0111\u1ecbnh.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh k\u00fd tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n n\u00e0y.&#8221;<\/li>\n<\/ul>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng tra nhanh: c\u1ed9t n\u00e0o \u00e1p d\u1ee5ng cho lo\u1ea1i h\u00ecnh n\u00e0o?<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>\u7c7b\u578b<\/b><\/td>\n<td><b>C\u1ed9t\/n\u1ed9i dung c\u1ea7n ch\u00fa \u00fd<\/b><\/td>\n<td><b>\u9002\u7528\u8bf4\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa 4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty h\u1ee3p danh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7; t\u00edch X n\u1ebfu l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa 4, 6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n (gia \u0111\u00ecnh, h\u1ee3p \u0111\u1ed3ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi quan h\u1ec7 t\u1ea1i c\u1ed9t 16; t\u1ef7 l\u1ec7 t\u1ea1i c\u1ed9t 9, 10, 11 ho\u1eb7c 12, 13, 14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa 7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ghi r\u00f5 ch\u1ee9c danh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa 3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>K\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t trong \u0111\u1ee3t ki\u1ec3m tra cu\u1ed1i n\u0103m 2026. C\u0103n c\u1ee9 l\u00e0 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/span><b>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00edch nguy\u00ean v\u0103n \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Vi ph\u1ea1m v\u1ec1 k\u00ea khai h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 70.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi k\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c n\u1ed9i dung h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n; h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh; h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh; h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p; th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u00e0nh vi k\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin CSHHL ho\u1eb7c th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i s\u1ebd b\u1ecb <\/span><b>ph\u1ea1t ti\u1ec1n t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;2. M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (tr\u1eeb m\u1ee9c ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 28; \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 38; \u0110i\u1ec1u 62 v\u00e0 \u0110i\u1ec1u 63 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n). \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 (m\u1ed9t ph\u1ea7n hai) m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u00e0nh vi k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p ch\u1ecbu m\u1ee9c ph\u1ea1t ti\u1ec1n t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng l\u00e0 m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. V\u1edbi c\u00f9ng h\u00e0nh vi, c\u00e1 nh\u00e2n vi ph\u1ea1m b\u1ecb ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t c\u1ee7a t\u1ed5 ch\u1ee9c.<\/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\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7f5a\u6b3e\u91d1\u989d<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 70.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n (b\u1eb1ng 1\/2 m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c, theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 35.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, kho\u1ea3n ph\u1ea1t kh\u00f4ng ph\u1ea3i chi ph\u00ed duy nh\u1ea5t. H\u1ed3 s\u01a1 sai c\u00f2n k\u00e9o theo th\u1eddi gian gi\u1ea3i tr\u00ecnh, l\u00e0m l\u1ea1i th\u1ee7 t\u1ee5c v\u00e0 \u1ea3nh h\u01b0\u1edfng uy t\u00edn khi doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n chi n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo Lu\u1eadt Thu\u1ebf TNDN 2025?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n n\u1eafm \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, v\u00ec \u0111\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a quy\u1ebft to\u00e1n thu\u1ebf TNDN. Kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh: &#8220;Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu <\/span><b>\u0111\u00e1p \u1ee9ng \u0111\u1ee7<\/b><span style=\"font-weight: 400;\"> c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:&#8221;. C\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c tr\u00edch theo \u0111\u00fang v\u0103n b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng <\/span><b>nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n<\/b><span style=\"font-weight: 400;\"> \u8fd9\u5bb6\u516c\u53f8\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a; kho\u1ea3n t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \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; kho\u1ea3n t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ec7t ph\u00e1i tham gia qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u51cf\u5c11\u6e29\u5ba4\u6c14\u4f53\u6392\u653e\u5b9e\u73b0\u78b3\u4e2d\u548c\u3001\u51c0\u96f6\u6392\u653e\u3001\u51cf\u5c11\u73af\u5883\u6c61\u67d3\u4ee5\u53ca\u4e0e\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u6709\u5173\u7684\u6210\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u6839\u636e\u603b\u7406\u51b3\u5b9a\u548c\u653f\u5e9c\u89c4\u5b9a\u8bbe\u7acb\u7684\u57fa\u91d1\u63d0\u4f9b\u4e00\u4e9b\u6350\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\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 l\u01b0u \u00fd r\u1eb1ng y\u00eau c\u1ea7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u01b0\u1eddng l\u00e0 \u0111i\u1ec3m v\u01b0\u1edbng nh\u1ea5t khi quy\u1ebft to\u00e1n. M\u1ed9t kho\u1ea3n chi \u0111\u00fang b\u1ea3n ch\u1ea5t nh\u01b0ng thi\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/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?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd doanh nghi\u1ec7p, \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y ph\u1ea7n l\u1edbn sai s\u00f3t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, m\u00e0 \u1edf b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u1ea7n k\u00ea khai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 s\u00e1u r\u1ee7i ro 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: D\u00f9ng m\u1eabu v\u00e0 c\u0103n c\u1ee9 \u0111\u00e3 b\u1ecb thay th\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u1ec3u hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> d\u00f9ng file M\u1eabu s\u1ed1 10 theo Th\u00f4ng t\u01b0 68\/2025\/TT-BTC, ghi ch\u00fa d\u1eabn chi\u1ebfu c\u0103n c\u1ee9 c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao nguy hi\u1ec3m:<\/b><span style=\"font-weight: 400;\"> M\u1eabu s\u1ed1 10 \u0111\u00e3 b\u1ecb thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, ti\u00eau ch\u00ed CSHHL \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> t\u1ea3i l\u1ea1i m\u1eabu m\u1edbi, \u0111\u1ed1i chi\u1ebfu ghi ch\u00fa 2 v\u00e0 ghi ch\u00fa 3 tr\u01b0\u1edbc khi \u0111i\u1ec1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: M\u1eb7c \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt l\u00e0 CSHHL<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u1ec3u hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> k\u1ebf to\u00e1n ghi lu\u00f4n gi\u00e1m \u0111\u1ed1c v\u00e0o M\u1eabu s\u1ed1 10 cho &#8220;nhanh&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao sai:<\/b><span style=\"font-weight: 400;\"> ti\u00eau ch\u00ed ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t ch\u1ec9 d\u00f9ng khi <\/span><b>kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o<\/b><span style=\"font-weight: 400;\"> \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu t\u1eeb 25% ho\u1eb7c ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u0111i \u0111\u00fang th\u1ee9 t\u1ef1: s\u1edf h\u1eefu, ki\u1ec3m so\u00e1t, r\u1ed3i m\u1edbi \u0111\u1ebfn ng\u01b0\u1eddi qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp v\u00e0 nh\u00f3m c\u00e1 nh\u00e2n<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u1ec3u hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 nh\u00ecn danh s\u00e1ch th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng tr\u1ef1c ti\u1ebfp tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao sai:<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh t\u00ednh c\u1ea3 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c, v\u00e0 c\u1ea3 nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu t\u1eeb 25%.<\/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; r\u00e0 so\u00e1t quan h\u1ec7 gia \u0111\u00ecnh gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: C\u00f4ng ty c\u1ed5 ph\u1ea7n t\u00ednh sai t\u1ef7 l\u1ec7 v\u00e0 thi\u1ebfu th\u00f4ng tin c\u1ed5 \u0111\u00f4ng t\u1ed5 ch\u1ee9c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u1ec3u hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> l\u1ea5y t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n \u0111\u00e3 ph\u00e1t h\u00e0nh l\u00e0m m\u1eabu s\u1ed1; qu\u00ean k\u00ea khai c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao sai:<\/b><span style=\"font-weight: 400;\"> ghi ch\u00fa 5 quy \u0111\u1ecbnh m\u1eabu s\u1ed1 l\u00e0 t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f2n ph\u1ea3i k\u00ea khai 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng, t\u00e1ch ri\u00eang lo\u1ea1i c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u01b0\u1edbc khi t\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: K\u00ea khai xong r\u1ed3i &#8220;\u0111\u1ec3 \u0111\u00f3&#8221;<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u1ec3u hi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thay \u0111\u1ed5i c\u01a1 c\u1ea5u nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin CSHHL.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao nguy hi\u1ec3m:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP) x\u1eed ph\u1ea1t c\u1ea3 h\u00e0nh vi k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c trong h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin CSHHL, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL.<\/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 c\u1eadp nh\u1eadt CSHHL v\u00e0o quy tr\u00ecnh m\u1ed7i l\u1ea7n c\u00f3 giao d\u1ecbch v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 6: \u0110\u00e1nh gi\u00e1 th\u1ea5p m\u1ed1i li\u00ean h\u1ec7 v\u1edbi r\u1ee7i ro thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CSHHL kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u0103ng k\u00fd kinh doanh. Theo kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 b\u1ecb <\/span><b>t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/b><span style=\"font-weight: 400;\"> khi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, n\u1ee3 thu\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 qu\u00e1 h\u1ea1n n\u1ed9p t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y l\u00e0 l\u00fd do qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 CSHHL c\u1ea7n \u0111\u01b0\u1ee3c nh\u00ecn chung m\u1ed9t b\u1ee9c tranh. Th\u00f4ng tin CSHHL ch\u00ednh x\u00e1c gi\u00fap ch\u1ee7 doanh nghi\u1ec7p bi\u1ebft r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi r\u1ee7i ro ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh r\u00e0 so\u00e1t 5 b\u01b0\u1edbc \u0111\u01b0\u1ee3c MAN \u00e1p d\u1ee5ng<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp \u0111i\u1ec1u l\u1ec7, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng, c\u00e1c th\u1ecfa thu\u1eadn g\u00f3p v\u1ed1n, \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng; khoanh nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p ti\u00eau ch\u00ed theo th\u1ee9 t\u1ef1: s\u1edf h\u1eefu t\u1eeb 25%, quy\u1ec1n ki\u1ec3m so\u00e1t, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1n M\u1eabu s\u1ed1 10 theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, \u0111\u1ed1i chi\u1ebfu t\u1eebng ghi ch\u00fa 1 \u0111\u1ebfn 9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS v\u00e0 h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC m\u1edbi ch\u1ec9 l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u. Gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, \u0111i\u1ec1n \u0111\u00fang 9 ghi ch\u00fa v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi m\u1ed7i khi c\u01a1 c\u1ea5u s\u1edf h\u1eefu thay \u0111\u1ed5i. Trong b\u1ed1i c\u1ea3nh \u0111\u1ee3t ki\u1ec3m tra th\u00e1ng 9 \u0111\u1ebfn th\u00e1ng 12\/2026 \u0111ang di\u1ec5n ra v\u00e0 m\u1ee9c ph\u1ea1t l\u00ean t\u1edbi 70 tri\u1ec7u \u0111\u1ed3ng, m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n ngay t\u1eeb \u0111\u1ea7u lu\u00f4n r\u1ebb h\u01a1n chi ph\u00ed x\u1eed l\u00fd sai s\u00f3t v\u1ec1 sau.<\/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>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 M\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i m\u1edbi nh\u1ea5t theo v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC. M\u1eabu s\u1ed1 10 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 68\/2025\/TT-BTC \u0111\u00e3 b\u1ecb thay th\u1ebf b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/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 k\u00ea khai ngay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp, doanh nghi\u1ec7p b\u1ed5 sung th\u00f4ng tin CSHHL 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, ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm h\u01a1n. N\u1ebfu c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n 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>Kh\u00f4ng ai s\u1edf h\u1eefu t\u1eeb 25% th\u00ec k\u00ea khai ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t ti\u1ebfp ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t. N\u1ebfu v\u1eabn kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng, 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 v\u00e0 ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd (ghi ch\u00fa 3).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u00e3 k\u00ea khai s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec c\u00f3 ph\u1ea3i \u0111i\u1ec1n c\u1ed9t 6, 7 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ghi ch\u00fa 1 quy \u0111\u1ecbnh n\u1ebfu c\u1ed9t s\u1ed1 5 k\u00ea khai s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai c\u00e1c c\u1ed9t s\u1ed1 6, 7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai sai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi 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 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP). C\u00e1 nh\u00e2n vi ph\u1ea1m c\u00f9ng h\u00e0nh vi b\u1ecb ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00fang phi\u00ean b\u1ea3n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean khi doanh nghi\u1ec7p k\u00ea khai ho\u1eb7c b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (CSHHL) trong n\u0103m 2026. M\u1eabu n\u00e0y ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 68\/2025\/TT-BTC v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8494","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\/8494","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=8494"}],"version-history":[{"count":9,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8494\/revisions"}],"predecessor-version":[{"id":8507,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8494\/revisions\/8507"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8495"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}