{"id":8535,"date":"2026-10-21T16:52:01","date_gmt":"2026-10-21T09:52:01","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8535"},"modified":"2026-10-21T16:53:08","modified_gmt":"2026-10-21T09:53:08","slug":"cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi\/","title":{"rendered":"C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/9-buoc-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-dang-ky-kin-112777-234364.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang l\u00e0 c\u00e2u h\u1ecfi n\u00f3ng c\u1ee7a k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p trong nh\u1eefng th\u00e1ng cu\u1ed1i n\u0103m 2026. Ng\u00e0y 07\/10\/2026, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cong-van-3164-dntn-gs-ve-kiem-tra-ke-khai-thong-tin-chu-so-huu-huong-loi-cua-doanh-nghiep-ra-sao-53684.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\">, g\u1eedi S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh danh s\u00e1ch <\/span><b>42.911 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Ri\u00eang TP.HCM c\u00f3 9.370 doanh nghi\u1ec7p n\u1eb1m trong danh s\u00e1ch n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh trong <\/span><b>10 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai thay \u0111\u1ed5i. Kh\u00f4ng th\u00f4ng b\u00e1o c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd, 9 b\u01b0\u1edbc thao t\u00e1c tr\u00ean dangkykinhdoanh.gov.vn v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1qrOx68H1zAidl2_nqdy1nls_7WQCJoJi\/edit?usp=sharing&amp;ouid=100619680331019670921&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Danh s\u00e1ch 42911 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u00e2y<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh<\/b><\/h2>\n<figure id=\"attachment_8540\" aria-describedby=\"caption-attachment-8540\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8540\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8540\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u90a3\u662f\u4ec0\u4e48\uff1f<\/b><span style=\"font-weight: 400;\"> C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh l\u00e0 quy tr\u00ecnh doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed qua dangkykinhdoanh.gov.vn \u0111\u1ec3 b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh khi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai thay \u0111\u1ed5i (\u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5b83\u662f\u7528\u6765\u505a\u4ec0\u4e48\u7684\uff1f<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 minh b\u1ea1ch ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8fd9\u9002\u7528\u4e8e\u54ea\u4e9b\u4eba\uff1f<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i nay c\u00f3 thay \u0111\u1ed5i; doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung th\u00f4ng tin khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi n\u00e0o v\u00e0 h\u1ed3 s\u01a1 g\u00ec:<\/b><span style=\"font-weight: 400;\"> Trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i; h\u1ed3 s\u01a1 g\u1ed3m Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (M\u1eabu s\u1ed1 10, Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 121\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt d\u1eef li\u1ec7u trong 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8537\" aria-describedby=\"caption-attachment-8537\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8537\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-duoc-phap-luat-quy-dinh-the-nao.jpg\" alt=\"C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-duoc-phap-luat-quy-dinh-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-duoc-phap-luat-quy-dinh-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-duoc-phap-luat-quy-dinh-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-duoc-phap-luat-quy-dinh-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-duoc-phap-luat-quy-dinh-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8537\" class=\"wp-caption-text\">C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp l\u00e0 <\/span><b>\u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> ng\u00e0y 30\/6\/2025 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y quy \u0111\u1ecbnh c\u1ea3 hai vi\u1ec7c: th\u00f4ng b\u00e1o thay \u0111\u1ed5i 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<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 th\u00f4ng b\u00e1o th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n kho\u1ea3n 1 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u00f4ng b\u00e1o 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. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh. H\u1ed3 s\u01a1 bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh trao gi\u1ea5y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3, c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho doanh nghi\u1ec7p.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>T\u1eeb quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u1ea7n n\u1eafm 4 \u0111i\u1ec3m n\u00e0o?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ef1 ki\u1ec7n k\u00edch ho\u1ea1t:<\/b><span style=\"font-weight: 400;\"> thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u671f\u95f4\uff1a<\/b><span style=\"font-weight: 400;\"> 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i. Quy \u0111\u1ecbnh ghi &#8220;10 ng\u00e0y&#8221;, kh\u00f4ng ghi &#8220;10 ng\u00e0y l\u00e0m vi\u1ec7c&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 g\u1ed3m 2 gi\u1ea5y t\u1edd l\u00e0 Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt trong 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c hi\u1ec3u th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \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 ng\u00e0y 23\/7\/2026, 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 ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu, ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf 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 \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn, \u0111\u00e2y l\u00e0 ng\u01b0\u1eddi th\u1eadt s\u1ef1 h\u01b0\u1edfng l\u1ee3i ho\u1eb7c n\u1eafm quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng. H\u1ecd c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ee9ng t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao th\u00f4ng b\u00e1o thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/b><\/h2>\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 thu\u1ea7n t\u00fay. Th\u1ef1c t\u1ebf, th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111ang \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi qu\u1ea3n l\u00fd thu\u1ebf. B\u1eb1ng ch\u1ee9ng r\u00f5 nh\u1ea5t: C\u00f4ng v\u0103n 3164\/DNTN-GS g\u1eedi <\/span><b>\u7a0e\u52a1\u5c40<\/b><span style=\"font-weight: 400;\"> trong ph\u1ea7n n\u01a1i nh\u1eadn &#8220;\u0111\u1ec3 ph\u1ed1i h\u1ee3p&#8221;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee5c ti\u00eau qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1eb1ng sau th\u1ee7 t\u1ee5c n\u00e0y l\u00e0 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN ng\u00e0y 03\/9\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg ng\u00e0y 27\/05\/2026 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng. M\u1ee5c ti\u00eau \u0111\u01b0\u1ee3c n\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1 <\/span><b>ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro thu\u1ebf n\u00e0o g\u1eafn v\u1edbi 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\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 th\u1ec3 k\u00e9o theo r\u1ee7i ro thu\u1ebf cho c\u00e1 nh\u00e2n, kh\u00f4ng ch\u1ec9 cho doanh nghi\u1ec7p. Ba \u0111i\u1ec3m c\u1ea7n bi\u1ebft:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh:<\/b><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 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 x\u1ebfp ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0o nh\u00f3m kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Kho\u1ea3n ph\u1ea1t 30 \u0111\u1ebfn 70 tri\u1ec7u \u0111\u1ed3ng v\u00ec ch\u1eadm th\u00f4ng b\u00e1o s\u1ebd kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 6 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh: &#8220;C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.&#8221; Kho\u1ea3n ph\u1ea1t v\u1eabn l\u00e0 chi ph\u00ed th\u1eadt c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean 2 y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>V\u1edbi ki\u1ec3m to\u00e1n, th\u00f4ng tin n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh ai th\u1ef1c s\u1ef1 ki\u1ec3m so\u00e1t doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 \u0111\u1ea7u v\u00e0o quan tr\u1ecdng khi r\u00e0 so\u00e1t giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan. M\u1ed9t danh s\u00e1ch l\u1ed7i th\u1eddi s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 ph\u00e1p l\u00fd, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb l\u1ec7ch nhau, t\u1ea1o ra r\u1ee7i ro khi c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai, b\u1ed5 sung ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb kho\u1ea3n 3 \u0110i\u1ec1u 20, 21, 22 Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c 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. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp n\u1eb1m 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<td style=\"text-align: center;\"><b>\u65f6\u95f4<\/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 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi n\u1ed9p h\u1ed3 s\u01a1 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)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\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;\">Doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai, nay th\u00f4ng tin ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu thay \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o thay \u0111\u1ed5i theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i k\u00ea khai th\u00f4ng tin <\/span><b>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<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed n\u00e0o d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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, \u0111\u01b0a ra 3 t\u1ea7ng ti\u00eau ch\u00ed:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed s\u1edf h\u1eefu:<\/b><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 tr\u1edf l\u00ean, 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. S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 s\u1edf h\u1eefu th\u00f4ng qua t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><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 nhau s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><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<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng khi kh\u00f4ng ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu kh\u00f4ng ph\u1ea3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1. C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n: 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, 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; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7; 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, ho\u1ea1t \u0111\u1ed9ng; t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed d\u1ef1 ph\u00f2ng:<\/b><span style=\"font-weight: 400;\"> n\u1ebfu kh\u00f4ng c\u00f3 ai \u0111\u1ea1t hai ti\u00eau ch\u00ed tr\u00ean, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea3i k\u00ea khai theo th\u1ee9 t\u1ef1 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, bu\u1ed9c doanh nghi\u1ec7p k\u00ea khai theo \u0111\u00fang th\u1ee9 t\u1ef1 tr\u00ean. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua t\u1ea7ng s\u1edf h\u1eefu \u0111\u1ec3 k\u00ea khai ngay ng\u01b0\u1eddi qu\u1ea3n l\u00fd. Ch\u1ec9 khi t\u1ea7ng tr\u01b0\u1edbc kh\u00f4ng c\u00f3 ai, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 ng\u01b0\u1eddi \u1edf t\u1ea7ng tr\u01b0\u1edbc kh\u00f4ng ph\u1ea3i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c s\u1ef1, m\u1edbi chuy\u1ec3n sang t\u1ea7ng sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian n\u00e0o c\u1ea7n theo d\u00f5i trong n\u0103m 2026?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>27\/05\/2026:<\/b><span style=\"font-weight: 400;\"> Th\u1ee7 t\u01b0\u1edbng ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>03\/9\/2026:<\/b><span style=\"font-weight: 400;\"> B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n 13767\/BTC-DNTN, y\u00eau c\u1ea7u c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra trong <\/span><b>04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/b><span style=\"font-weight: 400;\"> (th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>07\/10\/2026:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 3164\/DNTN-GS g\u1eedi danh s\u00e1ch 42.911 doanh nghi\u1ec7p qua m\u00e3 QR, 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>H\u1ea1n theo t\u1eebng t\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3ng Ninh y\u00eau c\u1ea7u tr\u01b0\u1edbc 31\/10\/2026 (C\u00f4ng v\u0103n 11059\/STC-QLDN); Ph\u00fa Th\u1ecd y\u00eau c\u1ea7u tr\u01b0\u1edbc 15\/11\/2026 (C\u00f4ng v\u0103n 9464\/STC-\u0110KKD).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n chung to\u00e0n qu\u1ed1c cho nh\u00f3m doanh nghi\u1ec7p trong danh s\u00e1ch. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i m\u00ecnh \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/e-7IblTsOng?si=OSrp3mkVL627QFcz\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u00f3 th\u1ea9m quy\u1ec1n. To\u00e0n b\u1ed9 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c tuy\u1ebfn t\u1ea1i C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n m\u00e3 s\u1ed1 doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n VNeID c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p, s\u1ed1 CCCD c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p v\u00e0 t\u1ec7p Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>9 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean dangkykinhdoanh.gov.vn<\/b><\/h3>\n<figure id=\"attachment_8538\" aria-describedby=\"caption-attachment-8538\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8538\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-gom-nhung-buoc-nao.jpg\" alt=\"C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-gom-nhung-buoc-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-gom-nhung-buoc-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-gom-nhung-buoc-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-gom-nhung-buoc-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-nop-thong-bao-thay-doi-danh-sach-chu-so-huu-huong-loi-cua-doanh-nghiep-tren-cong-Dang-ky-kinh-doanh-gom-nhung-buoc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8538\" class=\"wp-caption-text\">C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1 &#8211; Truy c\u1eadp c\u1ed5ng:<\/b><span style=\"font-weight: 400;\"> v\u00e0o C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ch\u1ec9 dangkykinhdoanh.gov.vn.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2 &#8211; Ch\u1ecdn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n sang tab \u0110\u0103ng k\u00fd qua m\u1ea1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3 &#8211; \u0110\u0103ng nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> \u0111\u0103ng nh\u1eadp b\u1eb1ng VNeID c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4 &#8211; Ch\u1ecdn lo\u1ea1i th\u1ee7 t\u1ee5c:<\/b><span style=\"font-weight: 400;\"> v\u00e0o m\u1ee5c \u0110\u0103ng k\u00fd doanh nghi\u1ec7p, ch\u1ecdn &#8220;\u0110\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 5 &#8211; T\u00ecm doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> nh\u1eadp m\u00e3 s\u1ed1 doanh nghi\u1ec7p, ch\u1ecdn T\u00ecm ki\u1ebfm. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng tin doanh nghi\u1ec7p, sau \u0111\u00f3 ch\u1ecdn Ti\u1ebfp t\u1ee5c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 6 &#8211; Ch\u1ecdn ng\u01b0\u1eddi k\u00fd:<\/b><span style=\"font-weight: 400;\"> ch\u1ecdn Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Sau \u0111\u00f3 \u0111i\u1ec1n s\u1ed1 CCCD c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p v\u00e0o \u00f4 &#8220;S\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p&#8221;, r\u1ed3i b\u1ea5m Ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 7 &#8211; Ch\u1ecdn lo\u1ea1i \u0111\u0103ng k\u00fd thay \u0111\u1ed5i:<\/b><span style=\"font-weight: 400;\"> ch\u1ecdn Th\u00f4ng b\u00e1o thay \u0111\u1ed5i (d\u00f2ng 1), ch\u1ecdn Ti\u1ebfp theo, r\u1ed3i nh\u1ea5n B\u1eaft \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 8 &#8211; C\u1eadp nh\u1eadt kh\u1ed1i d\u1eef li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i cho \u0111\u1ebfn khi t\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c hi\u1ec7n t\u00edch xanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i m\u1ee5c Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ch\u1ecdn T\u1ea1o m\u1edbi, sau \u0111\u00f3 ch\u1ecdn lo\u1ea1i s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i m\u1ee5c V\u0103n b\u1ea3n \u0111\u00ednh k\u00e8m, ch\u1ecdn &#8220;Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p&#8221; r\u1ed3i nh\u1ea5n L\u01b0u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00ednh k\u00e8m t\u1ec7p theo <\/span><a href=\"https:\/\/thue.man.net.vn\/tai-mau-so-10-danh-sach-chu-so-huu-huong-loi\/\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10<\/span><\/a><span style=\"font-weight: 400;\">, 12 t\u1ea1i Ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<div class=\"su-button-center\"><a href=\"https:\/\/forms.gle\/kQXuJUi2FbdhYBgd8\" class=\"su-button su-button-style-flat\" style=\"color:#ffffff;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#ffffff;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\"> \n\u0110\u0103ng k\u00fd t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p mi\u1ec5n ph\u00ed<br \/>\n<\/span><\/a><\/div>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 9 &#8211; Ki\u1ec3m l\u1ed7i v\u00e0 n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> ch\u1ecdn m\u1ee5c Kh\u1ed1i d\u1eef li\u1ec7u, ch\u1ecdn Chu\u1ea9n b\u1ecb. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb c\u00e1c l\u1ed7i, doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n t\u1eebng l\u1ed7i, ch\u1ecdn N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng l\u01b0u \u00fd th\u1ef1c h\u00e0nh t\u1ea1i t\u1eebng b\u01b0\u1edbc<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3 v\u00e0 b\u01b0\u1edbc 6:<\/b><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn thao t\u00e1c y\u00eau c\u1ea7u \u0111\u0103ng nh\u1eadp b\u1eb1ng VNeID c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1n s\u1ed1 CCCD c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p. Tuy nhi\u00ean, t\u00ean \u00f4 t\u1ea1i b\u01b0\u1edbc 6 l\u00e0 &#8220;S\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a <\/span><b>ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/b><span style=\"font-weight: 400;\"> ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p&#8221;. Doanh nghi\u1ec7p c\u00f3 ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt l\u00e0 hai ng\u01b0\u1eddi kh\u00e1c nhau n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p tr\u01b0\u1edbc khi nh\u1eadp, tr\u00e1nh h\u1ed3 s\u01a1 b\u1ecb b\u00e1o l\u1ed7i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 8 \u6b65\uff1a<\/b><span style=\"font-weight: 400;\"> theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, h\u1ed3 s\u01a1 g\u1ed3m Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. H\u01b0\u1edbng d\u1eabn thao t\u00e1c ghi \u0111\u00ednh k\u00e8m t\u1ec7p &#8220;M\u1eabu s\u1ed1 10, 12&#8221; Ph\u1ee5 l\u1ee5c Th\u00f4ng t\u01b0 121\/2026\/TT-BTC. Trong \u0111\u00f3, <\/span><b>M\u1eabu s\u1ed1 10<\/b><span style=\"font-weight: 400;\"> l\u00e0 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, <\/span><b>M\u1eabu s\u1ed1 12<\/b><span style=\"font-weight: 400;\"> l\u00e0 m\u1eabu Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6743\u5a01\uff1a<\/b><span style=\"font-weight: 400;\"> n\u1ebfu \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1, c\u1ea7n k\u00e8m gi\u1ea5y ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sau khi n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd tr\u00ean c\u1ed5ng \u0111\u1ec3 b\u1ed5 sung, s\u1eeda \u0111\u1ed5i khi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh y\u00eau c\u1ea7u. Khi h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt trong 01 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh tham kh\u1ea3o:<\/b><span style=\"font-weight: 400;\"> c\u00e1c b\u01b0\u1edbc thao t\u00e1c tr\u00ean mang t\u00ednh tham kh\u1ea3o. Giao di\u1ec7n c\u1ed5ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u01b0\u1edbng d\u1eabn hi\u1ec3n th\u1ecb tr\u00ean dangkykinhdoanh.gov.vn t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, l\u1ed7i hay g\u1eb7p nh\u1ea5t n\u1eb1m \u1edf b\u01b0\u1edbc 9. H\u1ec7 th\u1ed1ng ch\u1ec9 b\u00e1o l\u1ed7i khi b\u1ea5m Chu\u1ea9n b\u1ecb, n\u00ean doanh nghi\u1ec7p n\u00ean d\u00e0nh th\u1eddi gian r\u00e0 so\u00e1t kh\u1ed1i d\u1eef li\u1ec7u tr\u01b0\u1edbc, thay v\u00ec \u0111\u1ec3 s\u00e1t h\u1ea1n 10 ng\u00e0y m\u1edbi n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1n M\u1eabu s\u1ed1 10 &#8211; Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, M\u1eabu Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 <\/span><b>M\u1eabu s\u1ed1 10<\/b><span style=\"font-weight: 400;\">. M\u1eabu n\u00e0y thay th\u1ebf M\u1eabu s\u1ed1 10 tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Th\u00f4ng t\u01b0 68\/2025\/TT-BTC (\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 9 ghi ch\u00fa h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n m\u1eabu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n 9 ghi ch\u00fa c\u1ee7a M\u1eabu s\u1ed1 10<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(1) 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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(2) 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(3) 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(4) 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(5) 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 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 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(6) 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(7) 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 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(8) 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 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean; Gi\u00e1m \u0111\u1ed1c, T\u1ed5ng gi\u00e1m \u0111\u1ed1c; s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p; thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c; quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(9) 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. 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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u1ed9t n\u00e0o d\u00f9ng cho lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0o?<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 k\u00ea khai<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u1ed9t li\u00ean quan<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, 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<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/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<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi ch\u00fa (4), (6)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00edch X v\u1edbi th\u00e0nh vi\u00ean h\u1ee3p danh<\/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 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<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 l\u00e0 t\u1ed5ng c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, kh\u00f4ng ph\u1ea3i t\u1ed5ng c\u1ed5 ph\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n gia \u0111\u00ecnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 c\u1ee7a nh\u00f3m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed9t 9, 10, 11 ho\u1eb7c 12, 13, 14; quan h\u1ec7 ghi c\u1ed9t 16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ecdi c\u00e1 nh\u00e2n trong nh\u00f3m \u0111\u1ec1u k\u00ea khai<\/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: v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i kh\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, t\u1ef7 l\u1ec7 trong M\u1eabu s\u1ed1 10 c\u00f3 th\u1ec3 kh\u00e1c t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p. K\u1ebf to\u00e1n c\u1ea7n t\u00ednh \u0111\u00fang c\u00f4ng th\u1ee9c t\u1ea1i ghi ch\u00fa (5).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c k\u00ea khai v\u00e0 thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c s\u1eafp theo vai tr\u00f2: lu\u1eadt n\u1ec1n, ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn, m\u1eabu bi\u1ec3u, ch\u1ebf t\u00e0i v\u00e0 ch\u1ec9 \u0111\u1ea1o ki\u1ec3m tra n\u0103m 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b7e\u53d1\u7f16\u53f7\u548c\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">59\/2020\/QH14, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 03\/2022\/QH15 v\u00e0 Lu\u1eadt 76\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (kho\u1ea3n 3 \u0110i\u1ec1u 20, 21, 22); chuy\u1ec3n ti\u1ebfp v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 (\u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i 2025)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">168\/2025\/N\u0110-CP, ng\u00e0y 30\/6\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh (\u0110i\u1ec1u 17), th\u1ee9 t\u1ef1 k\u00ea khai (kho\u1ea3n 2 \u0110i\u1ec1u 18), th\u00f4ng b\u00e1o thay \u0111\u1ed5i trong 10 ng\u00e0y (\u0110i\u1ec1u 52)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 168\/2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">296\/2026\/N\u0110-CP, ng\u00e0y 23\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 s\u1eeda ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 17; \u0110i\u1ec1u 4 s\u1eeda th\u1ee9 t\u1ef1 k\u00ea khai t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 v\u1ec1 bi\u1ec3u m\u1eabu \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">121\/2026\/TT-BTC, n\u0103m 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 10 (Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i), M\u1eabu s\u1ed1 12 (Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb\/Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p); thay th\u1ebf M\u1eabu s\u1ed1 10 c\u1ee7a Th\u00f4ng t\u01b0 68\/2025\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">288\/2026\/N\u0110-CP, ng\u00e0y 21\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 s\u1eeda \u0110i\u1ec1u 43, \u0110i\u1ec1u 2 s\u1eeda \u0110i\u1ec1u 44, \u0110i\u1ec1u 3 b\u1ed5 sung \u0110i\u1ec1u 46 v\u1ec1 x\u1eed ph\u1ea1t li\u00ean quan \u0111\u1ebfn ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">948\/Q\u0110-TTg, ng\u00e0y 27\/05\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t, ki\u1ec3m tra, th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">13767\/BTC-DNTN, ng\u00e0y 03\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026; ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3164\/DNTN-GS, ng\u00e0y 07\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Danh s\u00e1ch 42.911 doanh nghi\u1ec7p ch\u01b0a c\u00f3 th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; nh\u00f3m \u01b0u ti\u00ean ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n S\u1edf T\u00e0i ch\u00ednh Qu\u1ea3ng Ninh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11059\/STC-QLDN, n\u0103m 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong danh s\u00e1ch n\u1ed9p k\u00ea khai tr\u01b0\u1edbc 31\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n S\u1edf T\u00e0i ch\u00ednh Ph\u00fa Th\u1ecd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9464\/STC-\u0110KKD, n\u0103m 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ea1n k\u00ea khai tr\u01b0\u1edbc 15\/11\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">252\/2026\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6: thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf; \u0110i\u1ec1u 28: t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh do n\u1ee3 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6, kho\u1ea3n 2 \u0110i\u1ec1u 9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf; ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t n\u1ebfu ch\u1eadm, kh\u00f4ng th\u00f4ng b\u00e1o ho\u1eb7c k\u00ea khai sai l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP v\u1edbi c\u00e1c m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho <\/span><b>\u7ec4\u7ec7<\/b><span style=\"font-weight: 400;\">. Theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, c\u00e1 nh\u00e2n vi ph\u1ea1m b\u1ecb ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c 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=\"width: 32.6797%; text-align: center;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"width: 33.1881%; text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<td style=\"width: 18.9542%; text-align: center;\"><b>M\u1ee9c ph\u1ea1t t\u1ed5 ch\u1ee9c<\/b><\/td>\n<td style=\"width: 14.3065%; text-align: center;\"><b>M\u1ee9c ph\u1ea1t c\u00e1 nh\u00e2n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.6797%;\"><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td style=\"width: 33.1881%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026<\/span><\/td>\n<td style=\"width: 18.9542%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 14.3065%; text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 35 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.6797%;\"><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: 33.1881%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026<\/span><\/td>\n<td style=\"width: 18.9542%; text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 14.3065%; text-align: center;\"><span style=\"font-weight: 400;\">15 &#8211; 35 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.6797%;\"><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 khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td style=\"width: 33.1881%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026<\/span><\/td>\n<td style=\"width: 18.9542%; text-align: center;\"><span style=\"font-weight: 400;\">70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 14.3065%; text-align: center;\"><span style=\"font-weight: 400;\">35 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.6797%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp<\/span><\/td>\n<td style=\"width: 33.1881%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 4, \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 122\/2021, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 288\/2026<\/span><\/td>\n<td style=\"width: 18.9542%; text-align: center;\"><span style=\"font-weight: 400;\">Khung t\u1ed5ng h\u1ee3p 50 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng, t\u00f9y h\u00e0nh vi c\u1ee5 th\u1ec3<\/span><\/td>\n<td style=\"width: 14.3065%; text-align: center;\"><span style=\"font-weight: 400;\">1\/2 m\u1ee9c t\u1ed5 ch\u1ee9c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo kho\u1ea3n 7 \u0110i\u1ec1u 44: <\/span><b>bu\u1ed9c<\/b><span style=\"font-weight: 400;\"> \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i v\u00e0 <\/span><b>bu\u1ed9c b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> 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. Ngh\u0129a l\u00e0 n\u1ed9p ph\u1ea1t xong, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c thu\u1eadt ng\u1eef c\u1ea7n hi\u1ec3u \u0111\u00fang<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Thu\u1eadt ng\u1eef<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch hi\u1ec3u<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">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, x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng tin doanh nghi\u1ec7p k\u00ea khai \u0111\u1ec3 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, v\u00ed d\u1ee5 th\u00f4ng tin c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu t\u1eeb 25% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf h\u1eefu th\u00f4ng qua t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c 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 nhau \u0111\u1ea1t ng\u01b0\u1ee1ng 25%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n chi ph\u1ed1i n\u00eau t\u1ea1i ghi ch\u00fa (8) c\u1ee7a M\u1eabu s\u1ed1 10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u1ed1i d\u1eef li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n nh\u1eadp li\u1ec7u tr\u00ean c\u1ed5ng; m\u1ed7i m\u1ee5c hi\u1ec7n t\u00edch xanh khi \u0111\u00e3 ho\u00e0n th\u00e0nh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00e1c g\u00ec th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf?<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u671f\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 ng\u00e0y l\u00e0m vi\u1ec7c (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u01a1i nh\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u8d1f\u8d23\u76f4\u63a5\u7ba1\u7406\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00eanh n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">dangkykinhdoanh.gov.vn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p x\u1eed l\u00fd thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai t\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng minh h\u1ecda. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u l\u00e0 gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh; c\u00e1c m\u1ed1c ph\u00e1p l\u00fd v\u00e0 m\u1ee9c ph\u1ea1t l\u1ea5y \u0111\u00fang theo v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 1: C\u00f4ng ty c\u1ed5 ph\u1ea7n thay \u0111\u1ed5i t\u1ef7 l\u1ec7 s\u1edf h\u1eefu<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh.<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty c\u1ed5 ph\u1ea7n Minh An t\u1ea1i TP.HCM c\u00f3 1.000.000 c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng. Khi th\u00e0nh l\u1eadp th\u00e1ng 8\/2025, c\u00f4ng ty k\u00ea khai 2 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i: \u00f4ng A s\u1edf h\u1eefu 40%, b\u00e0 B s\u1edf h\u1eefu 30% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>S\u1ef1 ki\u1ec7n.<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y 03\/10\/2026, b\u00e0 B chuy\u1ec3n nh\u01b0\u1ee3ng 100.000 c\u1ed5 ph\u1ea7n (10%) cho m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0. T\u1ef7 l\u1ec7 c\u1ee7a b\u00e0 B c\u00f2n 20%, th\u1ea5p h\u01a1n ng\u01b0\u1ee1ng 25%. Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u00e3 k\u00ea khai kh\u00f4ng c\u00f2n \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd.<\/b><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh l\u1ea1i theo th\u1ee9 t\u1ef1 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP: \u00f4ng A v\u1eabn \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu (40%), b\u00e0 B kh\u00f4ng c\u00f2n \u0111\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp l\u1ea1i M\u1eabu s\u1ed1 10 theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, t\u00ednh t\u1ef7 l\u1ec7 theo ghi ch\u00fa (5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 qua dangkykinhdoanh.gov.vn theo 9 b\u01b0\u1edbc, trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 03\/10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ol>\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>K\u1ecbch b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0b\u5e8f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u540e\u679c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u1ea2nh h\u01b0\u1edfng thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o \u0111\u00fang h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 2 gi\u1ea5y t\u1edd, c\u1eadp nh\u1eadt trong 01 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng vi ph\u1ea1m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh chi ph\u00ed ph\u1ea1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00f4ng b\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1eabn b\u1ecb bu\u1ed9c th\u00f4ng b\u00e1o thay \u0111\u1ed5i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng (kho\u1ea3n 5 \u0110i\u1ec1u 44)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 2: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 qu\u00ean b\u1ed5 sung<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh.<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH B\u00ecnh Ph\u00fa th\u00e0nh l\u1eadp n\u0103m 2019, ch\u01b0a t\u1eebng k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Th\u00e1ng 8\/2026, c\u00f4ng ty l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf nh\u01b0ng kh\u00f4ng b\u1ed5 sung th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch.<\/b><span style=\"font-weight: 400;\"> Theo \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt Doanh nghi\u1ec7p 2025, c\u00f4ng ty ph\u1ea3i b\u1ed5 sung \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t. H\u00e0nh vi kh\u00f4ng b\u1ed5 sung thu\u1ed9c 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 ph\u1ea1t <\/span><b>70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 khung cao nh\u1ea5t trong nh\u00f3m vi ph\u1ea1m v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd.<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty ki\u1ec3m tra m\u00ecnh c\u00f3 trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS hay kh\u00f4ng. Sau \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung qua c\u1ed5ng, kh\u00f4ng ch\u1edd \u0111\u1ee3t ki\u1ec3m tra c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng sai \u1edf \u0111\u00e2u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m nh\u1eadn th\u1ea5y 6 sai l\u1ea7m l\u1eb7p l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1ea7m &#8220;10 ng\u00e0y&#8221; th\u00e0nh &#8220;10 ng\u00e0y l\u00e0m vi\u1ec7c&#8221;<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP ghi &#8220;10 ng\u00e0y&#8221;. Th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP m\u1edbi l\u00e0 &#8220;10 ng\u00e0y l\u00e0m vi\u1ec7c&#8221;. L\u1ea5y nh\u1ea7m m\u1ed1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ec5 h\u1ea1n m\u00e0 kh\u00f4ng bi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 nh\u00ecn s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 \u0111\u1ecdc s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng. Trong khi \u0111\u00f3, ti\u00eau ch\u00ed 25% t\u00ednh c\u1ea3 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua t\u1ed5 ch\u1ee9c v\u00e0 c\u1ea3 nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng. M\u1ed9t c\u00e1 nh\u00e2n s\u1edf h\u1eefu 15% tr\u1ef1c ti\u1ebfp v\u00e0 15% qua m\u1ed9t c\u00f4ng ty do ch\u00ednh m\u00ecnh s\u1edf h\u1eefu to\u00e0n b\u1ed9 v\u1ed1n c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, d\u00f9 t\u00ean tr\u00ean s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ec9 th\u1ec3 hi\u1ec7n 15%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt cho nhanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u1ef1 k\u00ea khai l\u00e0 b\u1eaft bu\u1ed9c. Ch\u1ec9 khi kh\u00f4ng c\u00f3 ai \u0111\u1ea1t ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u00e0 ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t, doanh nghi\u1ec7p m\u1edbi k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t. K\u00ea khai sai th\u1ee9 t\u1ef1 c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c, m\u1ee9c ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng s\u1edf h\u1eefu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 l\u00e0m t\u1ef7 l\u1ec7 v\u01b0\u1ee3t ho\u1eb7c r\u01a1i kh\u1ecfi ng\u01b0\u1ee1ng 25%. MAN khuy\u1ebfn ngh\u1ecb k\u1ebf to\u00e1n l\u1eadp danh s\u00e1ch theo d\u00f5i ri\u00eang, \u0111\u1ed1i chi\u1ebfu m\u1ed7i khi ghi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng l\u01b0u b\u1eb1ng ch\u1ee9ng \u0111\u00e3 n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u1ecb ki\u1ec3m tra, doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh th\u1eddi \u0111i\u1ec3m n\u1ed9p. \u0110\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 c\u00e1ch \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00e1ch r\u1eddi th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u1edbi r\u1ee7i ro thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi doanh nghi\u1ec7p n\u1ee3 thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng, qu\u00e1 h\u1ea1n t\u1eeb 120 ng\u00e0y (\u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP). Theo g\u00f3c nh\u00ecn t\u1eeb MAN, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c kh\u00f4ng \u0111\u1ec3 ph\u00e1t sinh nh\u1eefng kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 nh\u1eefng r\u1ee7i ro c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 tr\u00e1nh \u0111\u01b0\u1ee3c.<\/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\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh kh\u00f4ng ph\u1ee9c t\u1ea1p v\u1ec1 thao t\u00e1c: 2 gi\u1ea5y t\u1edd, 9 b\u01b0\u1edbc tr\u1ef1c tuy\u1ebfn, k\u1ebft qu\u1ea3 trong 01 ng\u00e0y l\u00e0m vi\u1ec7c. C\u00e1i kh\u00f3 n\u1eb1m \u1edf kh\u00e2u x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi, \u0111\u00fang t\u1ef7 l\u1ec7, \u0111\u00fang th\u1ee9 t\u1ef1 v\u00e0 n\u1ed9p trong 10 ng\u00e0y. Trong \u0111\u1ee3t ki\u1ec3m tra t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026, m\u1ed9t sai s\u00f3t nh\u1ecf c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn kho\u1ea3n ph\u1ea1t t\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/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 th\u00f4ng b\u00e1o thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 bao l\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong <\/span><b>10 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai (kho\u1ea3n 1 \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sau khi n\u1ed9p, bao l\u00e2u th\u00ec th\u00f4ng tin \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh c\u1eadp nh\u1eadt d\u1eef li\u1ec7u v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p trong <\/span><b>01 ng\u00e0y l\u00e0m vi\u1ec7c<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. N\u1ebfu c\u00f3 nhu c\u1ea7u, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 ch\u01b0a k\u00ea khai th\u00ec l\u00e0m th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00f4ng tin \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \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 doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS, c\u1ea7n l\u00e0m theo th\u1eddi h\u1ea1n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng, 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>Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c b\u1ecb ph\u1ea1t <\/span><b>30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> (kho\u1ea3n 5 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP). Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung khi thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t b\u1ecb ph\u1ea1t <\/span><b>70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">. C\u00e1 nh\u00e2n b\u1ecb ph\u1ea1t b\u1eb1ng 1\/2 m\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c. Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p v\u1eabn b\u1ecb bu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch n\u1ed9p th\u00f4ng b\u00e1o thay \u0111\u1ed5i danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u1ed5ng \u0110\u0103ng k\u00fd kinh doanh \u0111ang l\u00e0 c\u00e2u h\u1ecfi n\u00f3ng c\u1ee7a k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p trong nh\u1eefng th\u00e1ng cu\u1ed1i n\u0103m 2026. Ng\u00e0y 07\/10\/2026, C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 kinh t\u1ebf t\u1eadp th\u1ec3 ban [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8535","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\/8535","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=8535"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8535\/revisions"}],"predecessor-version":[{"id":8542,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8535\/revisions\/8542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8539"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}