{"id":8516,"date":"2026-10-21T09:39:34","date_gmt":"2026-10-21T02:39:34","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8516"},"modified":"2026-10-21T09:39:34","modified_gmt":"2026-10-21T02:39:34","slug":"cong-van-3164-dntn-gs","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-3164-dntn-gs\/","title":{"rendered":"C\u00f4ng v\u0103n 3164\/DNTN-GS: Ki\u1ec3m tra k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p ra sao?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cong-van-3164-dntn-gs-ve-kiem-tra-ke-khai-thong-tin-chu-so-huu-huong-loi-cua-doanh-nghiep-ra-sao-53684.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 (B\u1ed9 T\u00e0i ch\u00ednh) ch\u00ednh th\u1ee9c \u0111\u01b0a vi\u1ec7c k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u1ecdng t\u00e2m. K\u00e8m theo c\u00f4ng v\u0103n l\u00e0 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 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. Theo th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt c\u00f4ng b\u1ed1, danh s\u00e1ch n\u00e0y g\u1ed3m <\/span><b>42.911 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, ri\u00eang TP.HCM c\u00f3 h\u01a1n 9.000 doanh nghi\u1ec7p.<\/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 s\u1ed1 59\/2020\/QH14, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 03\/2022\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 76\/2025\/QH15, c\u00f9ng <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-296-2026-ND-CP-sua-doi-Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-716470.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">\u3002 \u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-288-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-hoach-va-dau-tu-621708.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 21\/7\/2026, doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb <\/span><b>70 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p vi ph\u1ea1m \u0111\u1ed3ng th\u1eddi bu\u1ed9c b\u1ed5 sung th\u00f4ng tin theo quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch n\u1ed9i dung c\u00f4ng v\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb ki\u1ec3m tra v\u00e0 c\u00e1ch x\u1eed l\u00fd an to\u00e0n.<\/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;\"><strong>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<\/strong><\/span><\/a><strong>\u00a0<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3164\/DNTN-GS<\/b><\/h2>\n<figure id=\"attachment_8520\" aria-describedby=\"caption-attachment-8520\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8520\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3164_DNTN-GS.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3164\/DNTN-GS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3164_DNTN-GS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3164_DNTN-GS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3164_DNTN-GS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3164_DNTN-GS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-3164_DNTN-GS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8520\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 3164\/DNTN-GS<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS l\u00e0 v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 g\u1eedi S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1ec1 vi\u1ec7c ki\u1ec3m tra k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng l\u00e0m g\u00ec: chuy\u1ec3n danh s\u00e1ch doanh nghi\u1ec7p ch\u01b0a k\u00ea khai (qua QR Code) \u0111\u1ec3 \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean r\u00e0 so\u00e1t, ki\u1ec3m tra, b\u00e1o c\u00e1o theo C\u00f4ng v\u0103n 13767\/BTC-DNTN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho ai: doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: ngay trong \u0111\u1ee3t ki\u1ec3m tra 04 th\u00e1ng cu\u1ed1i n\u0103m 2026; h\u1ea1n n\u1ed9p c\u1ee5 th\u1ec3 theo c\u00f4ng v\u0103n S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh.<\/span><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/DanLuat-BanAn\/2026\/10\/cv3164.jpg\" rel=\"nofollow noopener\" target=\"_blank\">Xem to\u00e0n v\u0103n C\u00f4ng v\u0103n 3164\/DNTN-GS t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3164\/DNTN-GS l\u00e0 g\u00ec v\u00e0 c\u00f3 n\u1ed9i dung ch\u00ednh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o ph\u00e2n t\u00edch, doanh nghi\u1ec7p c\u1ea7n n\u1eafm \u0111\u00fang th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a v\u0103n b\u1ea3n. R\u1ea5t nhi\u1ec1u nh\u1ea7m l\u1eabn trong th\u1ef1c t\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c \u0111\u1ecdc tin t\u00f3m t\u1eaft thay v\u00ec \u0111\u1ecdc b\u1ea3n g\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a v\u0103n b\u1ea3n<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 15.7589%;\"><b>\u4fe1\u606f<\/b><\/td>\n<td style=\"text-align: center; width: 83.6601%;\"><b>N\u1ed9i dung theo b\u1ea3n g\u1ed1c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">\u6570\u5b57<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">3164\/DNTN-GS<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">\u7b7e\u53d1\u65e5\u671f<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">07\/10\/2026, t\u1ea1i H\u00e0 N\u1ed9i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">\u53d1\u8bc1\u673a\u5173<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh &#8211; 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<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">Tr\u00edch y\u1ebfu<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">V\/v ki\u1ec3m tra k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">K\u00ednh g\u1eedi<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">KT. C\u1ee5c tr\u01b0\u1edfng, Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng Nguy\u1ec5n Minh Ch\u00e2u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.7589%;\"><span style=\"font-weight: 400;\">N\u01a1i nh\u1eadn kh\u00e1c<\/span><\/td>\n<td style=\"width: 83.6601%;\"><span style=\"font-weight: 400;\">B\u1ed9 tr\u01b0\u1edfng, Th\u1ee9 tr\u01b0\u1edfng Nguy\u1ec5n \u0110\u1ee9c Chi, Th\u1ee9 tr\u01b0\u1edfng Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c); UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW; C\u1ee5c tr\u01b0\u1edfng (\u0111\u1ec3 b\/c); C\u1ee5c Thu\u1ebf (\u0111\u1ec3 p\/h); P.TH, TTTT; L\u01b0u: VT, GS<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 <\/span><b>\u7a0e\u52a1\u5c40<\/b><span style=\"font-weight: 400;\"> c\u00f3 t\u00ean trong n\u01a1i nh\u1eadn &#8220;\u0111\u1ec3 p\/h&#8221; (ph\u1ed1i h\u1ee3p). Chi ti\u1ebft n\u00e0y cho th\u1ea5y th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd kinh doanh m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00edch d\u1eabn nguy\u00ean v\u0103n n\u1ed9i dung C\u00f4ng v\u0103n 3164\/DNTN-GS<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n g\u1ed3m 3 \u0111o\u1ea1n n\u1ed9i dung ch\u00ednh. Ch\u00fang t\u00f4i tr\u00edch nguy\u00ean v\u0103n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ng\u00e0y 03\/9\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 13767\/BTC-DNTN v\u1ec1 vi\u1ec7c \u0111\u1ea9y m\u1ea1nh th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 948\/Q\u0110-TTg, theo \u0111\u00f3 y\u00eau c\u1ea7u C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p trong 04 th\u00e1ng cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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<h3 style=\"text-align: justify;\"><b>Ba th\u00f4ng \u0111i\u1ec7p c\u1ed1t l\u00f5i r\u00fat ra t\u1eeb c\u00f4ng v\u0103n<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1m vi th\u1ed1ng k\u00ea:<\/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 &#8220;\u0111\u1ebfn nay&#8221; (t\u1ee9c \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ban h\u00e0nh c\u00f4ng v\u0103n) 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh ch\u1ea5t danh s\u00e1ch:<\/b><span style=\"font-weight: 400;\"> \u0111\u00e2y l\u00e0 nh\u00f3m doanh nghi\u1ec7p m\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng &#8220;c\u1ea7n \u01b0u ti\u00ean t\u1eadp trung ki\u1ec3m tra&#8221;. C\u00f4ng v\u0103n kh\u00f4ng t\u1ef1 k\u1ebft lu\u1eadn doanh nghi\u1ec7p vi ph\u1ea1m, m\u00e0 giao c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh r\u00e0 so\u00e1t, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng:<\/b><span style=\"font-weight: 400;\"> S\u1edf T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ea1o c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t, ki\u1ec3m tra, t\u1ed5ng h\u1ee3p v\u00e0 b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 t\u1ea1i C\u00f4ng v\u0103n 13767\/BTC-DNTN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n c\u00f3 3 ch\u00fa th\u00edch cu\u1ed1i trang: (1) qu\u00e9t QR Code \u0111\u1ec3 t\u1ea3i danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p; (2) c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; (3) th\u00f4ng tin li\u00ean h\u1ec7 c\u00e1n b\u1ed9 \u0111\u1ea7u m\u1ed1i Ph\u1ea1m Ng\u1ecdc B\u00ecnh, th\u01b0 \u0111i\u1ec7n t\u1eed <\/span><a href=\"mailto:phamngocbinh@mof.gov.vn\"><span style=\"font-weight: 400;\">phamngocbinh@mof.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/cong-van-13767-btc-dntn\/\"><b><i>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<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u01b0\u1ee3c ban h\u00e0nh d\u1ef1a tr\u00ean nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8517\" aria-describedby=\"caption-attachment-8517\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8517\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3164_DNTN-GS-duoc-ban-hanh-dua-tren-nhung-can-cu-phap-ly-nao.jpg\" alt=\"C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u01b0\u1ee3c ban h\u00e0nh d\u1ef1a tr\u00ean nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3164_DNTN-GS-duoc-ban-hanh-dua-tren-nhung-can-cu-phap-ly-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3164_DNTN-GS-duoc-ban-hanh-dua-tren-nhung-can-cu-phap-ly-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3164_DNTN-GS-duoc-ban-hanh-dua-tren-nhung-can-cu-phap-ly-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3164_DNTN-GS-duoc-ban-hanh-dua-tren-nhung-can-cu-phap-ly-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-3164_DNTN-GS-duoc-ban-hanh-dua-tren-nhung-can-cu-phap-ly-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8517\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u01b0\u1ee3c ban h\u00e0nh d\u1ef1a tr\u00ean nh\u1eefng c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS kh\u00f4ng \u0111\u1ee9ng m\u1ed9t m\u00ecnh. V\u0103n b\u1ea3n l\u00e0 m\u1eaft x\u00edch trong chu\u1ed7i ch\u1ec9 \u0111\u1ea1o t\u1eeb Th\u1ee7 t\u01b0\u1edbng xu\u1ed1ng B\u1ed9 T\u00e0i ch\u00ednh, r\u1ed3i \u0111\u1ebfn t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng. Hi\u1ec3u chu\u1ed7i n\u00e0y gi\u00fap doanh nghi\u1ec7p bi\u1ebft ai \u0111ang ki\u1ec3m tra m\u00ecnh v\u00e0 theo ti\u00eau ch\u00ed n\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chu\u1ed7i v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u0103m 2026<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 21.6412%; text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"width: 11.329%; text-align: center;\"><b>\u5929<\/b><\/td>\n<td style=\"width: 16.7031%; text-align: center;\"><b>C\u01a1 quan<\/b><\/td>\n<td style=\"width: 49.4553%; text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.6412%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh<\/span><\/td>\n<td style=\"width: 11.329%;\"><span style=\"font-weight: 400;\">Sau 07\/10\/2026<\/span><\/td>\n<td style=\"width: 16.7031%;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/td>\n<td style=\"width: 49.4553%;\"><span style=\"font-weight: 400;\">\u0110\u1eb7t h\u1ea1n k\u00ea khai c\u1ee5 th\u1ec3 cho doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.6412%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n<td style=\"width: 11.329%;\"><span style=\"font-weight: 400;\">07\/10\/2026<\/span><\/td>\n<td style=\"width: 16.7031%;\"><span style=\"font-weight: 400;\">C\u1ee5c DNTN<\/span><\/td>\n<td style=\"width: 49.4553%;\"><span style=\"font-weight: 400;\">G\u1eedi danh s\u00e1ch doanh nghi\u1ec7p ch\u01b0a k\u00ea khai qua QR Code, \u0111\u1ec1 ngh\u1ecb \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.6412%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\n<td style=\"width: 11.329%;\"><span style=\"font-weight: 400;\">03\/9\/2026<\/span><\/td>\n<td style=\"width: 16.7031%;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 49.4553%;\"><span style=\"font-weight: 400;\">\u0110\u1ea9y m\u1ea1nh th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg; y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra trong 04 th\u00e1ng cu\u1ed1i n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.6412%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\n<td style=\"width: 11.329%;\"><span style=\"font-weight: 400;\">27\/05\/2026<\/span><\/td>\n<td style=\"width: 16.7031%;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"width: 49.4553%;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n g\u1ed1c c\u1ee7a \u0111\u1ee3t \u0111\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t, ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i ch\u00fa th\u00edch c\u1ee7a c\u00f4ng v\u0103n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00fa th\u00edch s\u1ed1 2 c\u1ee7a C\u00f4ng v\u0103n 3164\/DNTN-GS ghi r\u00f5 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh, k\u00ea khai, l\u01b0u gi\u1eef th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 03\/2022\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 76\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP ng\u00e0y 30\/6\/2025 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP ng\u00e0y 23\/7\/2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n li\u00ean quan doanh nghi\u1ec7p c\u1ea7n bi\u1ebft th\u00eam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u0103n c\u1ee9 n\u00eau trong c\u00f4ng v\u0103n, khi k\u00ea khai v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 121\/2026\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> thay th\u1ebf M\u1eabu s\u1ed1 10 &#8220;Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p&#8221; thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 68\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026:<\/b><span style=\"font-weight: 400;\"> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP ng\u00e0y 28\/12\/2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0, trong \u0111\u00f3 c\u00f3 c\u00e1c h\u00e0nh vi li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c252\/2026\/ND-CP\u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf (ph\u00e2n t\u00edch \u1edf ph\u1ea7n sau).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, sai s\u00f3t hay g\u1eb7p nh\u1ea5t l\u00e0 doanh nghi\u1ec7p v\u1eabn d\u00f9ng bi\u1ec3u m\u1eabu c\u0169 theo Th\u00f4ng t\u01b0 68\/2025\/TT-BTC. H\u1ed3 s\u01a1 d\u00f9ng m\u1eabu \u0111\u00e3 b\u1ecb thay th\u1ebf c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd \u0111\u00fang v\u00e0o giai \u0111o\u1ea1n ki\u1ec3m tra cao \u0111i\u1ec3m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o n\u1eb1m trong di\u1ec7n ki\u1ec3m tra theo C\u00f4ng v\u0103n 3164\/DNTN-GS?<\/b><\/h2>\n<figure id=\"attachment_8519\" aria-describedby=\"caption-attachment-8519\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8519\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-nam-trong-dien-kiem-tra-theo-Cong-van-3164_DNTN-GS.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o n\u1eb1m trong di\u1ec7n ki\u1ec3m tra theo C\u00f4ng v\u0103n 3164\/DNTN-GS?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-nam-trong-dien-kiem-tra-theo-Cong-van-3164_DNTN-GS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-nam-trong-dien-kiem-tra-theo-Cong-van-3164_DNTN-GS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-nam-trong-dien-kiem-tra-theo-Cong-van-3164_DNTN-GS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-nam-trong-dien-kiem-tra-theo-Cong-van-3164_DNTN-GS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-nam-trong-dien-kiem-tra-theo-Cong-van-3164_DNTN-GS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8519\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o n\u1eb1m trong di\u1ec7n ki\u1ec3m tra theo C\u00f4ng v\u0103n 3164\/DNTN-GS?<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 3164\/DNTN-GS, nh\u00f3m \u01b0u ti\u00ean ki\u1ec3m tra ph\u1ea3i th\u1ecfa \u0111\u1ed3ng th\u1eddi hai \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;\">Th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ban h\u00e0nh c\u00f4ng v\u0103n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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 tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch \u0111\u01b0\u1ee3c C\u1ee5c DNTN g\u1eedi qua QR Code t\u1ea1i ch\u00fa th\u00edch s\u1ed1 1 c\u1ee7a c\u00f4ng v\u0103n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i danh s\u00e1ch \u0111\u1ec3 tra c\u1ee9u t\u00ean, m\u00e3 s\u1ed1 doanh nghi\u1ec7p c\u1ee7a m\u00ecnh. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, danh s\u00e1ch g\u1ed3m 42.911 doanh nghi\u1ec7p tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/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 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2025, ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c chia theo m\u1ed1c 01\/7\/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>Th\u1eddi \u0111i\u1ec3m k\u00ea khai<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00e0nh l\u1eadp t\u1eeb 01\/7\/2025<\/span><\/td>\n<td><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<\/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 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, 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<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi <\/span><b>c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/b><span style=\"font-weight: 400;\">, h\u1ed3 s\u01a1 c\u00f2n ph\u1ea3i c\u00f3 th\u00f4ng tin v\u1ec1 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><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p n\u00e0o r\u01a1i v\u00e0o danh s\u00e1ch?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A th\u00e0nh l\u1eadp th\u00e1ng 3\/2024, ch\u01b0a t\u1eebng thay \u0111\u1ed5i \u0111\u0103ng k\u00fd. C\u00f4ng ty A ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c b\u1ed5 sung, nh\u01b0ng c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung s\u1edbm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty B th\u00e0nh l\u1eadp n\u0103m 2019, th\u00e1ng 11\/2025 thay \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt nh\u01b0ng kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u00f4ng ty B thu\u1ed9c ph\u1ea1m vi th\u1ed1ng k\u00ea c\u1ee7a c\u00f4ng v\u0103n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty C th\u00e0nh l\u1eadp th\u00e1ng 9\/2025, h\u1ed3 s\u01a1 th\u00e0nh l\u1eadp kh\u00f4ng c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. C\u00f4ng ty C c\u0169ng thu\u1ed9c ph\u1ea1m vi th\u1ed1ng k\u00ea.<\/span><\/li>\n<\/ul>\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 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 C\u00f4ng ty B r\u1ea5t th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng l\u00e0 d\u1ecbch v\u1ee5 l\u00e0m h\u1ed3 s\u01a1 thay \u0111\u1ed5i ch\u1ec9 x\u1eed l\u00fd \u0111\u00fang n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, b\u1ecf s\u00f3t ph\u1ea7n b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111i k\u00e8m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ti\u00eau ch\u00ed n\u00e0o khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 3164\/DNTN-GS?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111\u00fang b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi. Ti\u00eau ch\u00ed hi\u1ec7n h\u00e0nh n\u1eb1m t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. 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 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf doanh nghi\u1ec7p, <\/span><b>kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ti\u00eau ch\u00ed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1ee9 t\u1ef1. Ch\u1ec9 khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo ti\u00eau ch\u00ed tr\u01b0\u1edbc m\u1edbi chuy\u1ec3n sang ti\u00eau ch\u00ed sau.<\/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 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 s\u1edf h\u1eefu th\u00f4ng qua t\u1ed5 ch\u1ee9c ho\u1eb7c th\u00f4ng qua 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 (theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020) ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty h\u1ee3p danh, m\u1ecdi th\u00e0nh vi\u00ean h\u1ee3p danh \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, 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 \u00e1p d\u1ee5ng 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 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1. C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t l\u00e0 ng\u01b0\u1eddi c\u00f3 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 ho\u1eb7c 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.<\/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, 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<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 ai \u0111\u1ea1t ti\u00eau ch\u00ed 1 v\u00e0 2, 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, tr\u1eeb ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc. Tr\u00ean M\u1eabu s\u1ed1 10, doanh nghi\u1ec7p k\u00ea khai ng\u01b0\u1eddi n\u00e0y v\u00e0 ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00d4ng H s\u1edf h\u1eefu 15% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty X. \u00d4ng H \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu 100% C\u00f4ng ty Y, v\u00e0 C\u00f4ng ty Y s\u1edf h\u1eefu 20% v\u1ed1n \u0111i\u1ec1u l\u1ec7 C\u00f4ng ty X. T\u1ed5ng t\u1ef7 l\u1ec7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp c\u1ee7a \u00f4ng H t\u1ea1i C\u00f4ng ty X l\u00e0 35%, v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25%. \u00d4ng H l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i d\u00f9 ph\u1ea7n s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ch\u1ec9 15%. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda nguy\u00ean t\u1eafc c\u1ed9ng g\u1ed9p s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp; v\u1edbi c\u1ea5u tr\u00fac nhi\u1ec1u t\u1ea7ng, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c c\u1ea5u tr\u00fac s\u1edf h\u1eefu qua c\u00f4ng ty m\u1eb9, qu\u1ef9 \u0111\u1ea7u t\u01b0 ho\u1eb7c th\u1ecfa thu\u1eadn \u0111\u1ee9ng t\u00ean h\u1ed9 l\u00e0 n\u01a1i ph\u00e1t sinh r\u1ee7i ro k\u00ea khai sai nhi\u1ec1u nh\u1ea5t. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ed9i dung ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng y\u00eau c\u1ea7u l\u00e0m r\u00f5 khi so\u00e1t x\u00e9t giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vi ph\u1ea1m sau C\u00f4ng v\u0103n 3164\/DNTN-GS b\u1ecb x\u1eed ph\u1ea1t bao nhi\u00eau?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS kh\u00f4ng tr\u1ef1c ti\u1ebfp quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t. C\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP. Ng\u00e0y 21\/07\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP ng\u00e0y 28 th\u00e1ng 12 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00edch d\u1eabn nguy\u00ean v\u0103n \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ghi: &#8220;\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 44 nh\u01b0 sau:&#8221;. \u0110i\u1ec1u 44 sau s\u1eeda \u0111\u1ed5i c\u00f3 ti\u00eau \u0111\u1ec1: &#8220;Vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh, th\u00f4ng b\u00e1o l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i&#8221;. C\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;5. 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 kh\u00f4ng \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh, th\u00f4ng b\u00e1o l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. Ph\u1ea1t ti\u1ec1n t\u1eeb 70.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bu\u1ed9c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, b\u1ed5 sung th\u00f4ng tin v\u1ec1 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, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh, th\u00f4ng b\u00e1o l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, theo Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP, t\u1eeb ng\u00e0y 21\/7\/2026, doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i th\u1eddi \u0111i\u1ec3m 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 g\u1ea7n nh\u1ea5t c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi bu\u1ed9c b\u1ed5 sung th\u00f4ng tin theo quy \u0111\u1ecbnh (theo ph\u00e2n t\u00edch c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 60.5664%;\"><b>\u884c\u4e3a<\/b><\/td>\n<td style=\"text-align: center; width: 23.4568%;\"><b>\u6839\u636e<\/b><\/td>\n<td style=\"text-align: center; width: 15.2505%;\"><b>M\u1ee9c ph\u1ea1t (t\u1ed5 ch\u1ee9c)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 60.5664%;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td style=\"width: 23.4568%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44 N\u0110 122\/2021 (s\u1eeda b\u1edfi \u0110i\u1ec1u 2 N\u0110 288\/2026)<\/span><\/td>\n<td style=\"width: 15.2505%; text-align: center;\"><span style=\"font-weight: 400;\">70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 60.5664%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"width: 23.4568%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 44 N\u0110 122\/2021 (s\u1eeda b\u1edfi \u0110i\u1ec1u 2 N\u0110 288\/2026)<\/span><\/td>\n<td style=\"width: 15.2505%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 60.5664%;\"><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 23.4568%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43 N\u0110 122\/2021 (s\u1eeda b\u1edfi \u0110i\u1ec1u 1 N\u0110 288\/2026)<\/span><\/td>\n<td style=\"width: 15.2505%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, c\u00e1c m\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c; m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p v\u1eabn <\/span><b>bu\u1ed9c ph\u1ea3i b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin theo kho\u1ea3n 7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro gi\u00e1n ti\u1ebfp: 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<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Lu\u1eadt Doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng 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 t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00ec v\u1eady li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn r\u1ee7i ro thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ee9ng sau doanh nghi\u1ec7p. Vi\u1ec7c C\u1ee5c Thu\u1ebf c\u00f3 t\u00ean trong n\u01a1i nh\u1eadn \u0111\u1ec3 ph\u1ed1i h\u1ee3p c\u0169ng cho th\u1ea5y s\u1ef1 li\u00ean th\u00f4ng gi\u1eefa d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch theo C\u00f4ng v\u0103n 3164\/DNTN-GS c\u1ea7n l\u00e0m g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 t\u00ean trong danh s\u00e1ch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi b\u1ecb ph\u1ea1t ngay. \u0110\u00f3 l\u00e0 t\u00edn hi\u1ec7u doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra. X\u1eed l\u00fd s\u1edbm v\u00e0 \u0111\u00fang gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb l\u1eadp bi\u00ean b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc x\u1eed l\u00fd<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tra c\u1ee9u danh s\u00e1ch:<\/b><span style=\"font-weight: 400;\"> qu\u00e9t QR Code t\u1ea1i ch\u00fa th\u00edch s\u1ed1 1 c\u1ee7a c\u00f4ng v\u0103n \u0111\u1ec3 t\u1ea3i danh s\u00e1ch, t\u00ecm theo t\u00ean v\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng l\u1ea7n l\u01b0\u1ee3t 3 ti\u00eau ch\u00ed t\u1ea1i \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); thu th\u1eadp s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean, s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng, \u0111i\u1ec1u l\u1ec7, th\u1ecfa thu\u1eadn c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp M\u1eabu s\u1ed1 10:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng m\u1eabu &#8220;Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p&#8221; theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, kh\u00f4ng d\u00f9ng m\u1eabu c\u0169 c\u1ee7a Th\u00f4ng t\u01b0 68\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p t\u1ea1i C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p https:\/\/dangkykinhdoanh.gov.vn\/.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i v\u00e0 l\u01b0u tr\u1eef:<\/b><span style=\"font-weight: 400;\"> theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung khi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh y\u00eau c\u1ea7u; l\u01b0u gi\u1eef h\u1ed3 s\u01a1 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng l\u01b0u \u00fd khi \u0111i\u1ec1n M\u1eabu s\u1ed1 10<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00ea khai s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1ea1i c\u1ed9t 5 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai c\u1ed9t 6, 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u00e1p d\u1ee5ng cho c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 c\u00f4ng ty h\u1ee3p danh; t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft \u00e1p d\u1ee5ng cho c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng: ghi r\u00f5 lo\u1ea1i quan h\u1ec7 t\u1ea1i c\u1ed9t 16; k\u00ea khai t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u1ea1i c\u1ed9t 9, 10, 11 ho\u1eb7c 12, 13, 14.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb; tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi l\u00e0m th\u1ee7 t\u1ee5c th\u00ec ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh k\u00fd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n k\u00ea khai theo t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS kh\u00f4ng \u0111\u1eb7t h\u1ea1n chung cho doanh nghi\u1ec7p. S\u1edf T\u00e0i ch\u00ednh t\u1eebng t\u1ec9nh, th\u00e0nh ph\u1ed1 t\u1ef1 ban h\u00e0nh v\u0103n b\u1ea3n v\u00e0 th\u1eddi h\u1ea1n. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1:<\/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;\">Doanh nghi\u1ec7p t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c c\u1ea7n theo d\u00f5i c\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 kh\u00f4ng ch\u1edd th\u00f4ng b\u00e1o tr\u1ef1c ti\u1ebfp: n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch, n\u00ean ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 ngay trong th\u00e1ng 10\/2026, v\u00ec \u0111\u1ee3t ki\u1ec3m tra k\u1ebft th\u00fac v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 3164\/DNTN-GS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n v\u00e0 ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1eabn doanh nghi\u1ec7p FDI, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd 5 r\u1ee7i ro d\u01b0\u1edbi \u0111\u00e2y. M\u1ed7i r\u1ee7i ro \u0111i k\u00e8m c\u00e1ch x\u1eed l\u00fd m\u00e0 ch\u00fang t\u00f4i \u0111\u00e3 \u00e1p d\u1ee5ng cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Ngh\u0129 r\u1eb1ng ch\u1ec9 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp m\u1edbi ph\u1ea3i k\u00ea khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 cho r\u1eb1ng ngh\u0129a v\u1ee5 kh\u00f4ng li\u00ean quan \u0111\u1ebfn m\u00ecnh. Th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n m\u1ed9t l\u1ea7n thay \u0111\u1ed5i \u0111\u0103ng k\u00fd t\u1eeb 01\/7\/2025 m\u00e0 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 nguy c\u01a1 r\u01a1i v\u00e0o kho\u1ea3n 6 \u0110i\u1ec1u 44 v\u1edbi m\u1ee9c ph\u1ea1t 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng. <\/span><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 thay \u0111\u1ed5i \u0111\u0103ng k\u00fd t\u1eeb 01\/7\/2025 \u0111\u1ebfn nay, k\u1ec3 c\u1ea3 thay \u0111\u1ed5i nh\u1ecf nh\u01b0 \u0111\u1ecba ch\u1ec9, ng\u00e0nh ngh\u1ec1, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Ch\u1ec9 k\u00ea khai ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean, b\u1ecf qua ng\u01b0\u1eddi ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u1ea5u tr\u00fac \u0111\u1ee9ng t\u00ean h\u1ed9, s\u1edf h\u1eefu qua c\u00f4ng ty trung gian ho\u1eb7c th\u1ecfa thu\u1eadn c\u1ed5 \u0111\u00f4ng trao quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t. K\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng 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). <\/span><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> v\u1ebd s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu \u0111\u1ebfn t\u1ea7ng c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng, \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u l\u1ec7 v\u00e0 c\u00e1c th\u1ecfa thu\u1eadn v\u1ec1 quy\u1ec1n b\u1ed5 nhi\u1ec7m, quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Kh\u00f4ng c\u1eadp nh\u1eadt khi c\u01a1 c\u1ea5u s\u1edf h\u1eefu thay \u0111\u1ed5i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai m\u1ed9t l\u1ea7n ch\u01b0a ph\u1ea3i l\u00e0 xong. Khi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i thay \u0111\u1ed5i m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t theo kho\u1ea3n 5 \u0110i\u1ec1u 44 v\u1edbi m\u1ee9c 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng. <\/span><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> g\u1eafn vi\u1ec7c r\u00e0 so\u00e1t ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0o m\u1ecdi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: T\u00e1ch r\u1eddi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1edbi r\u1ee7i ro thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p xem \u0111\u00e2y l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n. Trong khi \u0111\u00f3, 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 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, n\u1ee3 thu\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 qu\u00e1 h\u1ea1n t\u1eeb 120 ng\u00e0y theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. <\/span><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> k\u1ebft h\u1ee3p r\u00e0 so\u00e1t ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1edbi ki\u1ec3m tra t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 b\u1ec1n v\u1eefng khi d\u1eef li\u1ec7u ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch t\u1eeb g\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Ch\u1edd c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh nh\u1eafc m\u1edbi x\u1eed l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh m\u1ed7i t\u1ec9nh \u0111\u1eb7t h\u1ea1n kh\u00e1c nhau. Doanh nghi\u1ec7p t\u1ea1i Qu\u1ea3ng Ninh ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n \u0111\u1ebfn tr\u01b0\u1edbc 31\/10\/2026. Ch\u1edd th\u00f4ng b\u00e1o tr\u1ef1c ti\u1ebfp d\u1ec5 d\u1eabn \u0111\u1ebfn n\u1ed9p s\u00e1t h\u1ea1n, thi\u1ebfu th\u1eddi gian s\u1eeda h\u1ed3 s\u01a1. <\/span><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> tra c\u1ee9u danh s\u00e1ch ngay, l\u1eadp h\u1ed3 s\u01a1 song song v\u1edbi vi\u1ec7c thu th\u1eadp ch\u1ee9ng t\u1eeb ch\u1ee9ng minh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS bi\u1ebfn ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1eeb quy \u0111\u1ecbnh tr\u00ean gi\u1ea5y th\u00e0nh \u0111\u1ee3t ki\u1ec3m tra c\u00f3 danh s\u00e1ch c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd t\u1eeb 01\/7\/2025 c\u1ea7n tra c\u1ee9u danh s\u00e1ch, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP v\u00e0 n\u1ed9p M\u1eabu s\u1ed1 10 tr\u01b0\u1edbc h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng. X\u1eed l\u00fd s\u1edbm gi\u00fap tr\u00e1nh m\u1ee9c ph\u1ea1t \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 r\u1ee7i ro t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh li\u00ean quan \u0111\u1ebfn 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>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 3164\/DNTN-GS<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS c\u00f3 b\u1ecb ph\u1ea1t ngay kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Danh s\u00e1ch l\u00e0 nh\u00f3m doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng &#8220;c\u1ea7n \u01b0u ti\u00ean t\u1eadp trung ki\u1ec3m tra&#8221;. Vi\u1ec7c x\u1eed ph\u1ea1t ch\u1ec9 \u0111\u1eb7t ra khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh c\u00f3 h\u00e0nh vi vi ph\u1ea1m theo Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025, ch\u01b0a t\u1eebng thay \u0111\u1ed5i \u0111\u0103ng k\u00fd c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2025, doanh nghi\u1ec7p b\u1ed5 sung th\u00f4ng tin khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u. Doanh nghi\u1ec7p v\u1eabn n\u00ean theo d\u00f5i v\u0103n b\u1ea3n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u1edf \u0111\u00e2u, d\u00f9ng m\u1eabu n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i https:\/\/dangkykinhdoanh.gov.vn\/, s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 10 &#8220;Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p&#8221; theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t k\u00ea khai l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 h\u1ea1n chung to\u00e0n qu\u1ed1c. \u0110\u1ee3t ki\u1ec3m tra di\u1ec5n ra trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026 theo C\u00f4ng v\u0103n 13767\/BTC-DNTN. H\u1ea1n c\u1ee5 th\u1ec3 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><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t cao nh\u1ea5t li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c cao nh\u1ea5t l\u00e0 ph\u1ea1t ti\u1ec1n t\u1eeb 70 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng theo kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP). M\u1ee9c n\u00e0y \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t. C\u00e1 nh\u00e2n b\u1ecb ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c. Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi bu\u1ed9c ph\u1ea3i b\u1ed5 sung th\u00f4ng tin.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 3164\/DNTN-GS ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 (B\u1ed9 T\u00e0i ch\u00ednh) ch\u00ednh th\u1ee9c \u0111\u01b0a vi\u1ec7c k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u1ecdng t\u00e2m. K\u00e8m theo c\u00f4ng v\u0103n l\u00e0 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8516","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\/8516","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=8516"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8516\/revisions"}],"predecessor-version":[{"id":8521,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8516\/revisions\/8521"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8518"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}