{"id":8543,"date":"2026-10-21T17:28:46","date_gmt":"2026-10-21T10:28:46","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8543"},"modified":"2026-10-21T20:41:12","modified_gmt":"2026-10-21T13:41:12","slug":"cong-van-11059-stc-qldn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-11059-stc-qldn\/","title":{"rendered":"C\u00f4ng v\u0103n 11059\/STC-QLDN: C\u00e1ch k\u00ea khai k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc 31\/10\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-11059stcqldn-2026-ve-ke-khai-thong-tin-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-nhu-the-na-138107580.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN<\/span><\/a><span style=\"font-weight: 400;\"> do S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh ban h\u00e0nh ng\u00e0y 12\/10\/2026, y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (CSHHL), ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh c\u0103n c\u1ee9 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cong-van-3164-dntn-gs-ve-kiem-tra-ke-khai-thong-tin-chu-so-huu-huong-loi-cua-doanh-nghiep-ra-sao-53684.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Kinh t\u1ebf t\u1eadp th\u1ec3. K\u00e8m theo C\u00f4ng v\u0103n 3164\/DNTN-GS l\u00e0 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 ch\u01b0a c\u00f3 th\u00f4ng tin k\u00ea khai CSHHL, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 nh\u00f3m \u01b0u ti\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai CSHHL b\u1eaft ngu\u1ed3n t\u1eeb Lu\u1eadt Doanh nghi\u1ec7p 2020 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 76\/2025\/QH15, c\u00f9ng <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c168\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-296-2026-ND-CP-sua-doi-Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-716470.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin CSHHL c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb <\/span><b>70 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> \u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-dinh-288-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-hoach-va-dau-tu-621708.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP.<\/span><\/a><span style=\"font-weight: 400;\"> B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p n\u1ed9i dung c\u00f4ng v\u0103n, tr\u00edch d\u1eabn nguy\u00ean v\u0103n c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan v\u00e0 chia s\u1ebb kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN &#8211; Master Accountant Network.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1qrOx68H1zAidl2_nqdy1nls_7WQCJoJi\/edit?usp=sharing&amp;ouid=100619680331019670921&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">Xem Danh s\u00e1ch 42911 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u00e2y<\/a>\u00a0<\/strong><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 11059\/STC-QLDN<\/b><\/h2>\n<figure id=\"attachment_8547\" aria-describedby=\"caption-attachment-8547\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8547\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-11059_STC-QLDN.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 11059\/STC-QLDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-11059_STC-QLDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-11059_STC-QLDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-11059_STC-QLDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-11059_STC-QLDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-11059_STC-QLDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8547\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 11059\/STC-QLDN<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN l\u00e0 v\u0103n b\u1ea3n ng\u00e0y 12\/10\/2026 c\u1ee7a S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh, y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh, k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo \u0110i\u1ec1u 3, 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch: tri\u1ec3n khai C\u00f4ng v\u0103n 3164\/DNTN-GS v\u1ec1 ki\u1ec3m tra k\u00ea khai CSHHL, \u1ea5n \u0111\u1ecbnh th\u1eddi h\u1ea1n v\u00e0 c\u1ea3nh b\u00e1o ch\u1ebf t\u00e0i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n, tr\u1ecdng t\u00e2m l\u00e0 doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n: ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026, s\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed1 10 k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ebf t\u00e0i: ph\u1ea1t 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng (t\u1ed5 ch\u1ee9c) theo kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/cdn.thuvienphapluat.vn\/\/uploads\/Hoidapphapluat\/2026\/TTTT\/261019\/cv11059.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem v\u0103n b\u1ea3n g\u1ed1c C\u00f4ng v\u0103n 11059\/STC-QLDN t\u1ea1i \u0111\u00e2y<\/span><\/a><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 11059\/STC-QLDN l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8544\" aria-describedby=\"caption-attachment-8544\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8544\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-11059_STC-QLDN-la-gi-va-quy-dinh-nhung-noi-dung-nao.jpg\" alt=\"C\u00f4ng v\u0103n 11059\/STC-QLDN l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-11059_STC-QLDN-la-gi-va-quy-dinh-nhung-noi-dung-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-11059_STC-QLDN-la-gi-va-quy-dinh-nhung-noi-dung-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-11059_STC-QLDN-la-gi-va-quy-dinh-nhung-noi-dung-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-11059_STC-QLDN-la-gi-va-quy-dinh-nhung-noi-dung-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-11059_STC-QLDN-la-gi-va-quy-dinh-nhung-noi-dung-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8544\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 11059\/STC-QLDN l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh c\u1ee7a S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh, ban h\u00e0nh ng\u00e0y 12\/10\/2026, v\u1ec1 vi\u1ec7c k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n kh\u00f4ng \u0111\u1eb7t ra ngh\u0129a v\u1ee5 m\u1edbi. N\u00f3 c\u1ee5 th\u1ec3 h\u00f3a ngh\u0129a v\u1ee5 \u0111\u00e3 c\u00f3 trong Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn, \u0111\u1ed3ng th\u1eddi \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ed1c th\u1eddi h\u1ea1n r\u00f5 r\u00e0ng cho doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a C\u00f4ng v\u0103n 11059\/STC-QLDN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m l\u01b0\u1ee3c c\u00e1c th\u00f4ng tin c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n n\u1eafm.<\/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>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fe1\u606f<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6570\u5b57<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11059\/STC-QLDN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b7e\u53d1\u65e5\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d1\u8bc1\u673a\u5173<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6839\u636e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n s\u1ed1 3164\/DNTN-GS ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Kinh t\u1ebf t\u1eadp th\u1ec3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5f62\u5f0f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c s\u1ed1 10 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u671f\u95f4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5236\u88c1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n y\u00eau c\u1ea7u doanh nghi\u1ec7p l\u00e0m g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n ph\u1ea7n n\u1ed9i dung ch\u00ednh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 V\u0103n b\u1ea3n s\u1ed1 3164\/DNTN-GS ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Kinh t\u1ebf t\u1eadp th\u1ec3 v\u1ec1 vi\u1ec7c ki\u1ec3m tra k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh, k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7; (Bi\u1ec3u m\u1eabu k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ph\u1ee5 l\u1ee5c s\u1ed1 10 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 68\/2025\/TT-BTC ng\u00e0y 01\/07\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd kinh doanh); Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau th\u1eddi h\u1ea1n tr\u00ean, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ea5p h\u00e0nh th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, \u0110i\u1ec1u 2, Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP ng\u00e0y 21\/7\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee5 th\u1ec3: &#8220;Ph\u1ea1t ti\u1ec1n t\u1eeb 70.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/7\/2025.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n c\u00f3 ba y\u00eau c\u1ea7u ch\u00ednh. M\u1ed7i y\u00eau c\u1ea7u g\u1eafn v\u1edbi m\u1ed9t c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3.<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai CSHHL<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. \u0110i\u1ec1u 3 s\u1eeda \u0111\u1ed5i ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh CSHHL (\u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP). \u0110i\u1ec1u 4 s\u1eeda \u0111\u1ed5i th\u1ee9 t\u1ef1 k\u00ea khai (kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng \u0111\u00fang bi\u1ec3u m\u1eabu<\/b><span style=\"font-weight: 400;\"> k\u00ea khai theo ph\u1ee5 l\u1ee5c s\u1ed1 10 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026. Th\u00f4ng t\u01b0 n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 68\/2025\/TT-BTC ng\u00e0y 01\/7\/2025 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026.<\/b><span style=\"font-weight: 400;\"> Sau th\u1eddi h\u1ea1n n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng ch\u1ea5p h\u00e0nh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 c\u0103n c\u1ee9 x\u1eed ph\u1ea1t, c\u00f4ng v\u0103n ghi &#8220;Kho\u1ea3n 6, \u0110i\u1ec1u 2, Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP&#8221;. C\u1ea7n hi\u1ec3u ch\u00ednh x\u00e1c: \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, v\u00e0 m\u1ee9c ph\u1ea1t n\u1eb1m t\u1ea1i <\/span><b>kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> sau s\u1eeda \u0111\u1ed5i. Khi l\u1eadp h\u1ed3 s\u01a1 ho\u1eb7c gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p n\u00ean d\u1eabn chi\u1ebfu theo c\u00e1ch vi\u1ebft n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 11059\/STC-QLDN n\u1eb1m \u1edf \u0111\u00e2u trong chu\u1ed7i v\u0103n b\u1ea3n ki\u1ec3m tra CSHHL n\u0103m 2026?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u v\u00ec sao Qu\u1ea3ng Ninh \u0111\u1eb7t h\u1ea1n g\u1ea5p, c\u1ea7n \u0111\u1eb7t c\u00f4ng v\u0103n v\u00e0o chu\u1ed7i ch\u1ec9 \u0111\u1ea1o t\u1eeb Trung \u01b0\u01a1ng xu\u1ed1ng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 7.69789%;\"><b>\u5929<\/b><\/td>\n<td style=\"text-align: center; width: 20.2614%;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center; width: 21.1329%;\"><b>C\u01a1 quan<\/b><\/td>\n<td style=\"text-align: center; width: 50.0363%;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.69789%;\"><span style=\"font-weight: 400;\">12\/10\/2026<\/span><\/td>\n<td style=\"width: 20.2614%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN<\/span><\/td>\n<td style=\"width: 21.1329%;\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh<\/span><\/td>\n<td style=\"width: 50.0363%;\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u doanh nghi\u1ec7p k\u00ea khai CSHHL tr\u01b0\u1edbc 31\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.69789%;\"><span style=\"font-weight: 400;\">07\/10\/2026<\/span><\/td>\n<td style=\"width: 20.2614%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n<td style=\"width: 21.1329%;\"><span style=\"font-weight: 400;\">C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Kinh t\u1ebf t\u1eadp th\u1ec3<\/span><\/td>\n<td style=\"width: 50.0363%;\"><span style=\"font-weight: 400;\">G\u1eedi danh s\u00e1ch 42.911 doanh nghi\u1ec7p ch\u01b0a k\u00ea khai CSHHL (qua QR Code), \u0111\u1ec1 ngh\u1ecb S\u1edf T\u00e0i ch\u00ednh ch\u1ec9 \u0111\u1ea1o r\u00e0 so\u00e1t, ki\u1ec3m tra, b\u00e1o c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.69789%;\"><span style=\"font-weight: 400;\">03\/9\/2026<\/span><\/td>\n<td style=\"width: 20.2614%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 13767\/BTC-DNTN<\/span><\/td>\n<td style=\"width: 21.1329%;\"><span style=\"font-weight: 400;\">\u8d22\u653f\u90e8<\/span><\/td>\n<td style=\"width: 50.0363%;\"><span style=\"font-weight: 400;\">Tri\u1ec3n khai Quy\u1ebft \u0111\u1ecbnh 948, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh t\u1eadp trung ki\u1ec3m tra CSHHL trong 04 th\u00e1ng cu\u1ed1i n\u0103m 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.69789%;\"><span style=\"font-weight: 400;\">27\/5\/2026<\/span><\/td>\n<td style=\"width: 20.2614%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 948\/Q\u0110-TTg<\/span><\/td>\n<td style=\"width: 21.1329%;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"width: 50.0363%;\"><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 CSHHL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/cong-van-3164-dntn-gs\/\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh t\u1ef1 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n. V\u00ec v\u1eady, m\u1ed1c 31\/10\/2026 l\u00e0 c\u1ee7a Qu\u1ea3ng Ninh. Ph\u00fa Th\u1ecd, ch\u1eb3ng h\u1ea1n, \u0111\u1eb7t h\u1ea1n tr\u01b0\u1edbc 15\/11\/2026 theo C\u00f4ng v\u0103n 9464\/STC-\u0110KKD. Doanh nghi\u1ec7p \u1edf t\u1ec9nh kh\u00e1c 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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, C\u1ee5c Thu\u1ebf c\u00f3 t\u00ean trong n\u01a1i nh\u1eadn C\u00f4ng v\u0103n 3164\/DNTN-GS v\u1edbi vai tr\u00f2 ph\u1ed1i h\u1ee3p. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y l\u00e0 t\u00edn hi\u1ec7u cho th\u1ea5y d\u1eef li\u1ec7u CSHHL s\u1ebd \u0111\u01b0\u1ee3c d\u00f9ng song song trong qu\u1ea3n l\u00fd thu\u1ebf, kh\u00f4ng ch\u1ec9 trong \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo C\u00f4ng v\u0103n 11059\/STC-QLDN?<\/b><\/h2>\n<figure id=\"attachment_8546\" aria-describedby=\"caption-attachment-8546\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8546\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-Chu-so-huu-huong-loi-theo-Cong-van-11059_STC-QLDN.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo C\u00f4ng v\u0103n 11059\/STC-QLDN?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-Chu-so-huu-huong-loi-theo-Cong-van-11059_STC-QLDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-Chu-so-huu-huong-loi-theo-Cong-van-11059_STC-QLDN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-Chu-so-huu-huong-loi-theo-Cong-van-11059_STC-QLDN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-Chu-so-huu-huong-loi-theo-Cong-van-11059_STC-QLDN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Doanh-nghiep-nao-phai-ke-khai-Chu-so-huu-huong-loi-theo-Cong-van-11059_STC-QLDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8546\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i k\u00ea khai Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo C\u00f4ng v\u0103n 11059\/STC-QLDN?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n y\u00eau c\u1ea7u doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh, k\u00ea khai CSHHL. Nh\u00f3m \u0111\u01b0\u1ee3c ki\u1ec3m tra tr\u01b0\u1edbc l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u00ean trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 k\u00ea khai ph\u00e1t sinh tr\u1ef1c ti\u1ebfp t\u1eeb Lu\u1eadt Doanh nghi\u1ec7p, n\u00ean doanh nghi\u1ec7p kh\u00f4ng c\u00f3 t\u00ean trong danh s\u00e1ch v\u1eabn c\u1ea7n t\u1ef1 r\u00e0 so\u00e1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngh\u0129a v\u1ee5 k\u00ea khai theo Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 20, 21, 22 Lu\u1eadt Doanh nghi\u1ec7p 2020 (s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 7, 8, 9 \u0110i\u1ec1u 1 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025) v\u00e0 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025 chia doanh nghi\u1ec7p th\u00e0nh hai nh\u00f3m:<\/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><b>\u6210\u7acb\u65f6\u95f4<\/b><\/td>\n<td><b>Ngh\u0129a v\u1ee5 k\u00ea khai CSHHL<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u81ea2025\u5e747\u67081\u65e5\u8d77<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai CSHHL ngay trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2025\u5e747\u67081\u65e5\u4e4b\u524d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed5 sung th\u00f4ng tin CSHHL (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL (n\u1ebfu c\u00f3) \u0111\u1ed3ng th\u1eddi khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t; \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu doanh nghi\u1ec7p c\u00f3 y\u00eau c\u1ea7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, h\u1ed3 s\u01a1 c\u00f2n ph\u1ea3i c\u00f3 th\u00f4ng tin v\u1ec1 <\/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>Danh s\u00e1ch 42.911 doanh nghi\u1ec7p l\u00e0 nh\u00f3m n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Kinh t\u1ebf t\u1eadp th\u1ec3 \u0111\u00e3 th\u1ed1ng k\u00ea c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb 01\/7\/2025 \u0111\u1ebfn 07\/10\/2026 nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin k\u00ea khai CSHHL. K\u1ebft qu\u1ea3 l\u00e0 42.911 doanh nghi\u1ec7p, ri\u00eang TP H\u1ed3 Ch\u00ed Minh c\u00f3 kho\u1ea3ng 9.370 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00fd do nh\u00f3m n\u00e0y b\u1ecb \u01b0u ti\u00ean kh\u00e1 r\u00f5. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi \u0111\u00e1ng l\u1ebd ph\u1ea3i k\u00ea khai ngay khi \u0111\u0103ng k\u00fd. Doanh nghi\u1ec7p c\u0169 \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i sau 01\/7\/2025 th\u00ec \u0111\u00e1ng l\u1ebd ph\u1ea3i b\u1ed5 sung \u0111\u1ed3ng th\u1eddi. C\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u \u0111\u00e3 &#8220;l\u1ee1&#8221; m\u1ed9t th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN d\u1eabn chi\u1ebfu \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, t\u1ee9c \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP sau s\u1eeda \u0111\u1ed5i. CSHHL c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u <\/span><b>\u4e2a\u4eba<\/b><span style=\"font-weight: 400;\"> tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf. Kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i theo ba 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 (kho\u1ea3n 1 \u0110i\u1ec1u 17):<\/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.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 s\u1edf h\u1eefu th\u00f4ng qua t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/li>\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 (kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020) ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m l\u00e0 CSHHL.<\/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 CSHHL, kh\u00f4ng ph\u1ee5 thu\u1ed9c t\u1ef7 l\u1ec7 v\u1ed1n hay quy\u1ec1n bi\u1ec3u quy\u1ebft.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t (kho\u1ea3n 2 \u0110i\u1ec1u 17):<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng khi kh\u00f4ng c\u00f3 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 CSHHL th\u1ef1c s\u1ef1. Ki\u1ec3m so\u00e1t th\u1ec3 hi\u1ec7n qua 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 ho\u1eb7c ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c; 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 (kho\u1ea3n 3 \u0110i\u1ec1u 17):<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng c\u00f3 ai \u0111\u1ea1t hai ti\u00eau ch\u00ed tr\u00ean th\u00ec x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t doanh nghi\u1ec7p (tr\u1eeb ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc).<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 x\u00e1c \u0111\u1ecbnh CSHHL trong ba t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u00ed d\u1ee5 d\u01b0\u1edbi \u0111\u00e2y do MAN x\u00e2y d\u1ef1ng \u0111\u1ec3 minh h\u1ecda, kh\u00f4ng g\u1eafn v\u1edbi doanh nghi\u1ec7p c\u1ee5 th\u1ec3 n\u00e0o.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean:<\/b><span style=\"font-weight: 400;\"> \u00f4ng A g\u00f3p 60%, b\u00e0 B g\u00f3p 20%, \u00f4ng C g\u00f3p 20%. B\u00e0 B v\u00e0 \u00f4ng C l\u00e0 v\u1ee3 ch\u1ed3ng. \u00d4ng A \u0111\u1ea1t 25% n\u00ean l\u00e0 CSHHL. B\u00e0 B v\u00e0 \u00f4ng C c\u00f9ng thu\u1ed9c nh\u00f3m c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, t\u1ed5ng s\u1edf h\u1eefu 40%, n\u00ean c\u1ea3 hai c\u0169ng l\u00e0 CSHHL.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 c\u1ed5 \u0111\u00f4ng t\u1ed5 ch\u1ee9c:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty X (t\u1ed5 ch\u1ee9c) n\u1eafm 40% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai th\u00f4ng tin c\u1ed5 \u0111\u00f4ng t\u1ed5 ch\u1ee9c n\u00e0y. N\u1ebfu \u00f4ng D s\u1edf h\u1eefu 80% C\u00f4ng ty X, \u00f4ng D c\u00f3 th\u1ec3 l\u00e0 CSHHL qua s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp. Doanh nghi\u1ec7p c\u1ea7n truy ng\u01b0\u1ee3c chu\u1ed7i s\u1edf h\u1eefu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ed5 ph\u1ea7n ph\u00e2n t\u00e1n:<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng c\u1ed5 \u0111\u00f4ng n\u00e0o \u0111\u1ea1t 25% v\u00e0 kh\u00f4ng ai n\u1eafm quy\u1ec1n chi ph\u1ed1i. Khi \u0111\u00f3, doanh nghi\u1ec7p k\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t, v\u00ed d\u1ee5 T\u1ed5ng gi\u00e1m \u0111\u1ed1c, v\u00e0 ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd tr\u00ean bi\u1ec3u m\u1eabu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>K\u00ea khai CSHHL theo C\u00f4ng v\u0103n 11059\/STC-QLDN th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 11059\/STC-QLDN d\u1eabn chi\u1ebfu, s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 th\u1ee9 t\u1ef1 k\u00ea khai. \u0110i\u1ec3m m\u1edbi l\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ecdn ti\u00eau ch\u00ed. Ph\u1ea3i \u0111i l\u1ea7n l\u01b0\u1ee3t t\u1eeb s\u1edf h\u1eefu, \u0111\u1ebfn chi ph\u1ed1i, r\u1ed3i m\u1edbi \u0111\u1ebfn ng\u01b0\u1eddi qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n quy \u0111\u1ecbnh v\u1ec1 th\u1ee9 t\u1ef1 k\u00ea khai<\/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 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17 kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n th\u1ef1c t\u1ebf chi ph\u1ed1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 \u0110i\u1ec1u 17 th\u00ec ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p k\u00ea khai, th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn: <\/span><b>s\u1edf h\u1eefu tr\u01b0\u1edbc, chi ph\u1ed1i sau, ng\u01b0\u1eddi qu\u1ea3n l\u00fd cao nh\u1ea5t l\u00e0 ph\u01b0\u01a1ng \u00e1n cu\u1ed1i<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p ch\u1ec9 chuy\u1ec3n sang b\u01b0\u1edbc sau khi b\u01b0\u1edbc tr\u01b0\u1edbc kh\u00f4ng c\u00f3 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u1edf b\u01b0\u1edbc tr\u01b0\u1edbc kh\u00f4ng ph\u1ea3i CSHHL th\u1ef1c s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Bi\u1ec3u m\u1eabu n\u00e0o \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN ch\u1ec9 \u0111\u1ecbnh bi\u1ec3u <\/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 theo ph\u1ee5 l\u1ee5c s\u1ed1 10 Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. M\u1eabu s\u1ed1 10 c\u0169 t\u1ea1i Th\u00f4ng t\u01b0 68\/2025\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf, n\u00ean h\u1ed3 s\u01a1 d\u00f9ng m\u1eabu c\u0169 c\u00f3 nguy c\u01a1 b\u1ecb y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/forms.gle\/kQXuJUi2FbdhYBgd8\" class=\"su-button su-button-style-flat\" style=\"color:#ffffff;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color:#ffffff;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\"> \n\u0110\u0103ng k\u00fd t\u1ea3i m\u1eabu s\u1ed1 10 Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p mi\u1ec5n ph\u00ed<br \/>\n<\/span><\/a><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i\u1ec1n M\u1eabu s\u1ed1 10, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau theo ph\u1ea7n ghi ch\u00fa c\u1ee7a bi\u1ec3u m\u1eabu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 k\u00ea khai s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n t\u1ea1i c\u1ed9t 5 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai c\u1ed9t 6, 7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu <\/span><b>v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng cho c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean v\u00e0 c\u00f4ng ty h\u1ee3p danh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 s\u1edf h\u1eefu <\/span><b>c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng cho c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh d\u1ea5u X n\u1ebfu CSHHL l\u00e0 th\u00e0nh vi\u00ean h\u1ee3p danh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng: ghi r\u00f5 lo\u1ea1i quan h\u1ec7 t\u1ea1i c\u1ed9t 16, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u1ea1i c\u1ed9t 9, 10, 11 ho\u1eb7c 12, 13, 14.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t th\u00ec ph\u1ea3i ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Khi th\u00f4ng tin CSHHL thay \u0111\u1ed5i th\u00ec ph\u1ea3i l\u00e0m g\u00ec?<\/b><\/h3>\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 <\/span><b>trong 10 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i th\u00f4ng tin CSHHL ho\u1eb7c t\u1ef7 l\u1ec7 s\u1edf h\u1eefu \u0111\u00e3 k\u00ea khai. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (M\u1eabu s\u1ed1 12, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch CSHHL c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 10, Th\u00f4ng t\u01b0 121\/2026\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n, n\u1ebfu c\u00f3 \u1ee7y quy\u1ec1n.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh 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 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 nhu c\u1ea7u 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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: th\u1eddi h\u1ea1n 10 ng\u00e0y n\u00e0y kh\u00e1c v\u1edbi th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf (\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP). Nh\u1ea7m hai m\u1ed1c n\u00e0y l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai CSHHL tr\u1ef1c tuy\u1ebfn nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Quy tr\u00ecnh r\u00fat g\u1ecdn nh\u01b0 sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp dangkykinhdoanh.gov.vn, ch\u1ecdn \u0110\u0103ng k\u00fd doanh nghi\u1ec7p, sau \u0111\u00f3 ch\u1ecdn tab \u0110\u0103ng k\u00fd qua m\u1ea1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed VNeID.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn \u0110\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, nh\u1eadp m\u00e3 s\u1ed1 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd, nh\u1eadp s\u1ed1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn lo\u1ea1i Th\u00f4ng b\u00e1o thay \u0111\u1ed5i, v\u00e0o m\u1ee5c Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u1ec3 t\u1ea1o m\u1edbi th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00ednh k\u00e8m Danh s\u00e1ch CSHHL (M\u1eabu s\u1ed1 10) v\u00e0 Th\u00f4ng b\u00e1o thay \u0111\u1ed5i (M\u1eabu s\u1ed1 12), ki\u1ec3m tra l\u1ed7i, n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u01b0\u1edbng d\u1eabn hi\u1ec7n c\u00f3 ch\u01b0a th\u1ed1ng nh\u1ea5t v\u1ec1 t\u00e0i kho\u1ea3n VNeID d\u00f9ng \u0111\u1ec3 \u0111\u0103ng nh\u1eadp (c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p hay c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n). Theo kinh nghi\u1ec7m c\u1ee7a MAN, n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n t\u00e0i kho\u1ea3n VNeID c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, v\u00ec \u0111\u00e2y l\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Kh\u00f4ng th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 11059\/STC-QLDN b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n c\u1ea3nh b\u00e1o r\u00f5: sau ng\u00e0y 31\/10\/2026, doanh nghi\u1ec7p kh\u00f4ng ch\u1ea5p h\u00e0nh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n d\u1eabn chi\u1ebfu l\u00e0 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng, \u00e1p d\u1ee5ng cho h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin CSHHL c\u1ee7a doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean v\u0103n kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 6 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP. \u0110i\u1ec1u 44 c\u00f3 t\u00ean: &#8220;Vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh, th\u00f4ng b\u00e1o l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i&#8221;. Kho\u1ea3n 6, kho\u1ea3n 7 c\u1ee7a \u0111i\u1ec1u n\u00e0y quy \u0111\u1ecbnh:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 70.000.000 \u0111\u1ed3ng \u0111\u1ebfn 100.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3), th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p g\u1ea7n nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u6551\u63aa\u65bd\uff1a<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bu\u1ed9c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh, th\u00f4ng b\u00e1o l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p v\u1eeba b\u1ecb ph\u1ea1t ti\u1ec1n v\u1eeba <\/span><b>bu\u1ed9c ph\u1ea3i b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin CSHHL. N\u1ed9p ph\u1ea1t kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng l\u00e0 m\u1ee9c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng 1\/2 (m\u1ed9t ph\u1ea7n hai) m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. V\u1edbi h\u00e0nh vi t\u1ea1i kho\u1ea3n 6, m\u1ee9c ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng cho c\u00e1 nh\u00e2n l\u00e0 35 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: m\u1ed9t c\u00f4ng ty TNHH th\u00e0nh l\u1eadp n\u0103m 2018, \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf v\u00e0o th\u00e1ng 9\/2025 nh\u01b0ng kh\u00f4ng b\u1ed5 sung CSHHL. Doanh nghi\u1ec7p n\u00e0y thu\u1ed9c \u0111\u00fang h\u00e0nh vi t\u1ea1i kho\u1ea3n 6. Khung ph\u1ea1t l\u00e0 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng, k\u00e8m bi\u1ec7n ph\u00e1p bu\u1ed9c b\u1ed5 sung th\u00f4ng tin.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c m\u1ee9c ph\u1ea1t kh\u00e1c li\u00ean quan \u0111\u1ebfn CSHHL c\u1ea7n bi\u1ebft<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i h\u00e0nh vi \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 11059\/STC-QLDN d\u1eabn chi\u1ebfu, Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP c\u00f2n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c h\u00e0nh vi kh\u00e1c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP:<\/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>\u884c\u4e3a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t (t\u1ed5 ch\u1ee9c)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung th\u00f4ng tin CSHHL khi thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 6 \u0110i\u1ec1u 44, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin CSHHL, th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 44, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin CSHHL trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 43, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai th\u00f4ng tin CSHHL khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 4, \u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 46, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 46; c\u1ea7n \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c c\u1ee5 th\u1ec3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd: k\u00ea khai v\u1ed9i cho k\u1ecbp h\u1ea1n nh\u01b0ng sai v\u1eabn b\u1ecb ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng theo \u0110i\u1ec1u 43. V\u00ec v\u1eady, \u0111\u00fang h\u1ea1n ch\u01b0a \u0111\u1ee7, h\u1ed3 s\u01a1 c\u00f2n ph\u1ea3i ch\u00ednh x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tra c\u1ee9u doanh nghi\u1ec7p ch\u01b0a k\u00ea khai CSHHL t\u1ea1i 34 t\u1ec9nh, th\u00e0nh \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt cung c\u1ea5p danh s\u00e1ch tra c\u1ee9u doanh nghi\u1ec7p ch\u01b0a k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i n\u0103m 2026 theo t\u1eebng t\u1ec9nh, th\u00e0nh, g\u1ed3m 34 \u0111\u1ecba ph\u01b0\u01a1ng: TP H\u00e0 N\u1ed9i, TP H\u1ed3 Ch\u00ed Minh, TP H\u1ea3i Ph\u00f2ng, TP \u0110\u00e0 N\u1eb5ng, TP Hu\u1ebf, TP C\u1ea7n Th\u01a1, TP \u0110\u1ed3ng Nai, TP B\u1eafc Ninh, TP Qu\u1ea3ng Ninh, An Giang, C\u00e0 Mau, Cao B\u1eb1ng, \u0110\u1eafk L\u1eafk, \u0110i\u1ec7n Bi\u00ean, \u0110\u1ed3ng Th\u00e1p, Gia Lai, H\u00e0 T\u0129nh, H\u01b0ng Y\u00ean, Kh\u00e1nh H\u00f2a, Lai Ch\u00e2u, L\u00e2m \u0110\u1ed3ng, L\u1ea1ng S\u01a1n, L\u00e0o Cai, Ngh\u1ec7 An, Ninh B\u00ecnh, Ph\u00fa Th\u1ecd, Qu\u1ea3ng Ng\u00e3i, Qu\u1ea3ng Tr\u1ecb, S\u01a1n La, T\u00e2y Ninh, Th\u00e1i Nguy\u00ean, Thanh H\u00f3a, Tuy\u00ean Quang, V\u0129nh Long.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh trong danh s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng. C\u00f3 t\u00ean trong danh s\u00e1ch ngh\u0129a l\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111ang theo d\u00f5i, c\u1ea7n \u01b0u ti\u00ean x\u1eed l\u00fd ngay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 11059\/STC-QLDN?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf l\u01b0u \u00fd r\u1eb1ng: ph\u1ea7n kh\u00f3 nh\u1ea5t c\u1ee7a vi\u1ec7c k\u00ea khai CSHHL kh\u00f4ng n\u1eb1m \u1edf thao t\u00e1c n\u1ed9p h\u1ed3 s\u01a1. Ph\u1ea7n kh\u00f3 n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng r\u1ee7i ro ch\u00fang t\u00f4i th\u01b0\u1eddng th\u1ea5y khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Nh\u1ea7m ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean v\u1edbi ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 t\u00ecnh tr\u1ea1ng nh\u1edd ng\u01b0\u1eddi th\u00e2n ho\u1eb7c nh\u00e2n vi\u00ean \u0111\u1ee9ng t\u00ean g\u00f3p v\u1ed1n. K\u1ebf to\u00e1n th\u01b0\u1eddng k\u00ea khai theo danh s\u00e1ch th\u00e0nh vi\u00ean tr\u00ean gi\u1ea5y \u0111\u0103ng k\u00fd. C\u00e1ch l\u00e0m n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u00ea khai kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> ti\u00eau ch\u00ed CSHHL x\u00e9t theo quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t <\/span><b>cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ch\u1ec9 theo t\u00ean tr\u00ean gi\u1ea5y t\u1edd. C\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean kh\u00f4ng ph\u1ea3i CSHHL th\u1ef1c s\u1ef1 th\u00ec ph\u1ea3i chuy\u1ec3n sang ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 qu\u1ea3:<\/b><span style=\"font-weight: 400;\"> k\u00ea khai kh\u00f4ng trung th\u1ef1c, kh\u00f4ng ch\u00ednh x\u00e1c b\u1ecb ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng theo \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa ng\u01b0\u1eddi g\u00f3p v\u1ed1n tr\u00ean gi\u1ea5y t\u1edd, ng\u01b0\u1eddi th\u1ef1c s\u1ef1 nh\u1eadn l\u1ee3i nhu\u1eadn v\u00e0 ng\u01b0\u1eddi th\u1ef1c s\u1ef1 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf s\u00f3t s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp v\u00e0 nh\u00f3m gia \u0111\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p c\u00f3 c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00f3 nhi\u1ec1u th\u00e0nh vi\u00ean trong c\u00f9ng gia \u0111\u00ecnh. M\u1ed7i ng\u01b0\u1eddi s\u1edf h\u1eefu d\u01b0\u1edbi 25% n\u00ean d\u1ec5 b\u1ecb b\u1ecf qua.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh t\u00ednh c\u1ea3 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp qua t\u1ed5 ch\u1ee9c v\u00e0 c\u1ed9ng g\u1ed9p t\u1ef7 l\u1ec7 c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> v\u1ebd s\u01a1 \u0111\u1ed3 chu\u1ed7i s\u1edf h\u1eefu \u0111\u1ebfn t\u1eadn c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng. V\u1edbi nh\u00f3m gia \u0111\u00ecnh, \u0111\u1ed1i chi\u1ebfu theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ai thu\u1ed9c nh\u00f3m.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Ch\u1edd \u0111\u1ebfn l\u1ea7n thay \u0111\u1ed5i \u0111\u0103ng k\u00fd ti\u1ebfp theo m\u1edbi b\u1ed5 sung<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 b\u1ed5 sung CSHHL khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u00ec v\u1eady cho r\u1eb1ng ch\u01b0a c\u1ea7n l\u00e0m. C\u00e1ch hi\u1ec3u n\u00e0y kh\u00f4ng an to\u00e0n trong \u0111\u1ee3t ki\u1ec3m tra hi\u1ec7n nay.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 11059\/STC-QLDN \u0111\u00e3 \u1ea5n \u0111\u1ecbnh h\u1ea1n tr\u01b0\u1edbc 31\/10\/2026 cho doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd nh\u01b0ng kh\u00f4ng b\u1ed5 sung th\u00f4ng tin CSHHL t\u1ea1i l\u1ea7n thay \u0111\u1ed5i g\u1ea7n nh\u1ea5t th\u00ec thu\u1ed9c h\u00e0nh vi t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 44.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung ngay. Lu\u1eadt cho ph\u00e9p doanh nghi\u1ec7p b\u1ed5 sung s\u1edbm h\u01a1n th\u1eddi \u0111i\u1ec3m b\u1eaft bu\u1ed9c n\u1ebfu c\u00f3 y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: D\u1ed3n vi\u1ec7c v\u00e0o s\u00e1t h\u1ea1n 31\/10\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n ghi th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh &#8220;tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026&#8221;. Theo c\u00e2u ch\u1eef, h\u1ed3 s\u01a1 n\u00ean ho\u00e0n t\u1ea5t ch\u1eadm nh\u1ea5t ng\u00e0y 30\/10\/2026 (th\u1ee9 S\u00e1u), v\u00ec ng\u00e0y 31\/10\/2026 r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y. C\u00f9ng th\u1eddi \u0111i\u1ec3m, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf qu\u00fd 3\/2026 v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 3\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n t\u0103ng \u0111\u1ed9t bi\u1ebfn.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u s\u1eeda l\u1ed7i. N\u1ed9p s\u00e1t h\u1ea1n th\u00ec kh\u00f4ng c\u00f2n th\u1eddi gian s\u1eeda.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> t\u00e1ch vi\u1ec7c k\u00ea khai CSHHL th\u00e0nh \u0111\u1ea7u vi\u1ec7c ri\u00eang, giao ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch v\u00e0 ho\u00e0n th\u00e0nh tr\u01b0\u1edbc h\u1ea1n \u00edt nh\u1ea5t v\u00e0i ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Qu\u00ean ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai l\u1ea7n \u0111\u1ea7u xong kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 h\u1ebft vi\u1ec7c. M\u1ed7i l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n hay thay \u0111\u1ed5i ng\u01b0\u1eddi qu\u1ea3n l\u00fd cao nh\u1ea5t, th\u00f4ng tin CSHHL c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00ec sao r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng th\u00f4ng b\u00e1o trong 10 ng\u00e0y theo \u0110i\u1ec1u 52 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP b\u1ecb ph\u1ea1t 30 &#8211; 70 tri\u1ec7u \u0111\u1ed3ng theo kho\u1ea3n 5 \u0110i\u1ec1u 44.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0a b\u01b0\u1edbc ki\u1ec3m tra CSHHL v\u00e0o quy tr\u00ecnh n\u1ed9i b\u1ed9 m\u1ed7i khi c\u00f3 giao d\u1ecbch v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 6: Xem nh\u1eb9 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa CSHHL v\u00e0 r\u1ee7i ro thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p ch\u01b0a nh\u1eadn ra. Th\u00f4ng tin CSHHL kh\u00f4ng ch\u1ec9 n\u1eb1m trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf c\u00f3 t\u00ean trong n\u01a1i nh\u1eadn C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u1ec3 ph\u1ed1i h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p 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 \u0111\u00e3 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\"><span style=\"font-weight: 400;\">K\u00ea khai CSHHL v\u00ec v\u1eady g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ee7a ch\u00ednh ng\u01b0\u1eddi ch\u1ee7.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network: quy tr\u00ecnh 5 b\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN \u0111\u1ec1 xu\u1ea5t quy tr\u00ecnh g\u1ecdn sau \u0111\u1ec3 doanh nghi\u1ec7p ho\u00e0n th\u00e0nh \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u00fang n\u1ed9i dung:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tra c\u1ee9u:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m tra m\u00e3 s\u1ed1 thu\u1ebf trong danh s\u00e1ch k\u00e8m C\u00f4ng v\u0103n 3164\/DNTN-GS v\u00e0 c\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu th\u1eadp:<\/b><span style=\"font-weight: 400;\"> \u0111i\u1ec1u l\u1ec7, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean ho\u1eb7c s\u1ed5 c\u1ed5 \u0111\u00f4ng, h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, th\u00f4ng tin c\u1ed5 \u0111\u00f4ng t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng l\u1ea7n l\u01b0\u1ee3t ba ti\u00eau ch\u00ed s\u1edf h\u1eefu, chi ph\u1ed1i, ng\u01b0\u1eddi qu\u1ea3n l\u00fd cao nh\u1ea5t; l\u01b0u l\u1ea1i c\u0103n c\u1ee9 cho t\u1eebng k\u1ebft lu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u521b\u5efa\u4e2a\u4eba\u8d44\u6599\uff1a<\/b><span style=\"font-weight: 400;\"> \u0111i\u1ec1n M\u1eabu s\u1ed1 10 v\u00e0 M\u1eabu s\u1ed1 12 theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC, r\u00e0 so\u00e1t ch\u00e9o tr\u01b0\u1edbc khi k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9p v\u00e0 l\u01b0u tr\u1eef:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p qua dangkykinhdoanh.gov.vn, theo d\u00f5i ph\u1ea3n h\u1ed3i, l\u01b0u b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau n\u00e0y.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 c\u1ed5 \u0111\u00f4ng l\u00e0 c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i. N\u1ebfu ch\u1ec9 k\u00ea khai t\u00ean c\u00f4ng ty m\u1eb9, h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea1t v\u00ec CSHHL ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n. Doanh nghi\u1ec7p c\u1ea7n truy ng\u01b0\u1ee3c qua c\u00e1c t\u1ea7ng s\u1edf h\u1eefu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng, ho\u1eb7c chuy\u1ec3n sang ti\u00eau ch\u00ed ki\u1ec3m so\u00e1t n\u1ebfu kh\u00f4ng c\u00f3 ai \u0111\u1ea1t 25%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 11059\/STC-QLDN \u0111\u1eb7t m\u1ed1c c\u1ee5 th\u1ec3 31\/10\/2026 cho vi\u1ec7c k\u00ea khai CSHHL, tri\u1ec3n khai C\u00f4ng v\u0103n 3164\/DNTN-GS trong \u0111\u1ee3t ki\u1ec3m tra 04 th\u00e1ng cu\u1ed1i n\u0103m 2026. V\u0103n b\u1ea3n \u1ea5n \u0111\u1ecbnh h\u1ea1n ho\u00e0n th\u00e0nh cho doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 d\u1eabn chi\u1ebfu r\u00f5 ch\u1ebf t\u00e0i 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi theo th\u1ee9 t\u1ef1 s\u1edf h\u1eefu, chi ph\u1ed1i, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, d\u00f9ng \u0111\u00fang M\u1eabu s\u1ed1 10 v\u00e0 n\u1ed9p s\u1edbm s\u1ebd tr\u00e1nh \u0111\u01b0\u1ee3c c\u1ea3 r\u1ee7i ro ph\u1ea1t ch\u1eadm l\u1eabn r\u1ee7i ro ph\u1ea1t k\u00ea khai sai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 11059\/STC-QLDN<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 11059\/STC-QLDN \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n do S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh ban h\u00e0nh, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n. Doanh nghi\u1ec7p \u1edf t\u1ec9nh, th\u00e0nh kh\u00e1c th\u1ef1c hi\u1ec7n theo c\u00f4ng v\u0103n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh n\u01a1i m\u00ecnh ho\u1ea1t \u0111\u1ed9ng, v\u00ec C\u00f4ng v\u0103n 3164\/DNTN-GS \u0111\u1ec3 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 c\u00f3 ph\u1ea3i k\u00ea khai CSHHL kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p b\u1ed5 sung th\u00f4ng tin CSHHL (n\u1ebfu c\u00f3) v\u00e0 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh CSHHL (n\u1ebfu c\u00f3) khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd g\u1ea7n nh\u1ea5t, v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 sung s\u1edbm h\u01a1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u. T\u1ea1i Qu\u1ea3ng Ninh, th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh theo c\u00f4ng v\u0103n l\u00e0 tr\u01b0\u1edbc 31\/10\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u00ea khai CSHHL \u1edf \u0111\u00e2u v\u00e0 d\u00f9ng m\u1eabu n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i dangkykinhdoanh.gov.vn. Bi\u1ec3u m\u1eabu l\u00e0 M\u1eabu s\u1ed1 10 (Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i) k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC; khi th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00ec k\u00e8m th\u00eam M\u1eabu s\u1ed1 12.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o s\u1edf h\u1eefu t\u1eeb 25% th\u00ec k\u00ea khai ai?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t ti\u1ebfp ti\u00eau ch\u00ed quy\u1ec1n th\u1ef1c t\u1ebf chi ph\u1ed1i. N\u1ebfu v\u1eabn kh\u00f4ng c\u00f3 ai, doanh nghi\u1ec7p k\u00ea khai c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t doanh nghi\u1ec7p v\u00e0 ghi r\u00f5 ch\u1ee9c danh qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Qu\u00e1 h\u1ea1n 31\/10\/2026 m\u00e0 ch\u01b0a k\u00ea khai b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/7\/2025 kh\u00f4ng b\u1ed5 sung CSHHL, m\u1ee9c ph\u1ea1t l\u00e0 70 &#8211; 100 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c (c\u00e1 nh\u00e2n b\u1eb1ng m\u1ed9t ph\u1ea7n hai), k\u00e8m bi\u1ec7n ph\u00e1p bu\u1ed9c b\u1ed5 sung th\u00f4ng tin. C\u0103n c\u1ee9 l\u00e0 kho\u1ea3n 6, kho\u1ea3n 7 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP, s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 288\/2026\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 11059\/STC-QLDN do S\u1edf T\u00e0i ch\u00ednh TP Qu\u1ea3ng Ninh ban h\u00e0nh ng\u00e0y 12\/10\/2026, y\u00eau c\u1ea7u doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i (CSHHL), ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31\/10\/2026. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh c\u0103n c\u1ee9 C\u00f4ng v\u0103n 3164\/DNTN-GS ng\u00e0y 07\/10\/2026 c\u1ee7a C\u1ee5c Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8545,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8543","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\/8543","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=8543"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8543\/revisions"}],"predecessor-version":[{"id":8550,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8543\/revisions\/8550"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8545"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}