{"id":8766,"date":"2026-11-09T17:04:13","date_gmt":"2026-11-09T10:04:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8766"},"modified":"2026-11-09T17:04:13","modified_gmt":"2026-11-09T10:04:13","slug":"khai-chu-so-huu-huong-loi-truoc-12-12-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/khai-chu-so-huu-huong-loi-truoc-12-12-2026\/","title":{"rendered":"Khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026: Ai ph\u1ea3i l\u00e0m?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12122026-235992.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u1ea1i TP.HCM \u0111ang \u0111\u1eb7t ra. Ng\u00e0y 30\/10\/2026, S\u1edf T\u00e0i ch\u00ednh TP.HCM ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/lao-dong-tien-luong\/cong-van-32452stcdkkd-huong-dan-bo-sung-thong-tin-ve-chu-so-huu-huong-loi-cua-doanh-nghiep-tai-tphc-68027.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 32452\/STC-\u0110KKD<\/span><\/a><span style=\"font-weight: 400;\">, y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i nh\u1eb1m chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. T\u00ednh t\u1eeb ng\u00e0y 09\/11\/2026, doanh nghi\u1ec7p ch\u1ec9 c\u00f2n 33 ng\u00e0y \u0111\u1ec3 ho\u00e0n t\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng ph\u00e1t sinh t\u1eeb m\u1ed9t c\u00f4ng v\u0103n \u0111\u01a1n l\u1ebb. C\u0103n c\u1ee9 ph\u00e1p l\u00fd g\u1ed1c n\u1eb1m \u1edf kho\u1ea3n 35 \u0110i\u1ec1u 4 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt Doanh nghi\u1ec7p 2020 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025), c\u00f9ng \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. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, d\u1ef1a tr\u00ean kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN &#8211; Master Accountant Network, gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang ng\u01b0\u1eddi v\u00e0 \u0111\u00fang h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026<\/b><\/h2>\n<figure id=\"attachment_8770\" aria-describedby=\"caption-attachment-8770\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8770\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khai-chu-so-huu-huong-loi-truoc-12_12_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khai-chu-so-huu-huong-loi-truoc-12_12_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khai-chu-so-huu-huong-loi-truoc-12_12_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khai-chu-so-huu-huong-loi-truoc-12_12_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khai-chu-so-huu-huong-loi-truoc-12_12_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-khai-chu-so-huu-huong-loi-truoc-12_12_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8770\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n x\u00e1c \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u1ec1 c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu tr\u00ean th\u1ef1c t\u1ebf v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76ee\u7684\uff1a<\/b><span style=\"font-weight: 400;\"> chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9002\u7528\u4e8e\uff1a<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM; doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ed9 kinh doanh, c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n kh\u00f4ng ph\u1ea3i k\u00ea khai; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u671f\u95f4\uff1a<\/b><span style=\"font-weight: 400;\"> ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 12\/12\/2026 theo C\u00f4ng v\u0103n 32452\/STC-\u0110KKD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch l\u00e0m:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p M\u1eabu s\u1ed1 12, M\u1eabu s\u1ed1 10 (k\u00e8m v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u1ebfu th\u1ef1c hi\u1ec7n qua ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) tr\u1ef1c tuy\u1ebfn, r\u1ed3i theo d\u00f5i k\u1ebft qu\u1ea3 x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng t\u1ea1i https:\/\/dangkyquamang.dkkd.gov.vn.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026?<\/b><\/h2>\n<figure id=\"attachment_8768\" aria-describedby=\"caption-attachment-8768\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8768\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12_12_2026.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12_12_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12_12_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12_12_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12_12_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Doanh-nghiep-nao-phai-khai-thong-tin-chu-so-huu-huong-loi-truoc-12_12_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8768\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM, chia th\u00e0nh hai nh\u00f3m theo ng\u00e0y th\u00e0nh l\u1eadp. M\u1ed7i nh\u00f3m c\u00f3 ngh\u0129a v\u1ee5 kh\u00e1c nhau, n\u00ean vi\u1ec7c \u0111\u1ea7u ti\u00ean k\u1ebf to\u00e1n c\u1ea7n l\u00e0m l\u00e0 ki\u1ec3m tra ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 32452\/STC-\u0110KKD y\u00eau c\u1ea7u doanh nghi\u1ec7p l\u00e0m g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/10\/2026, S\u1edf T\u00e0i ch\u00ednh TP.HCM ban h\u00e0nh C\u00f4ng v\u0103n 32452\/STC-\u0110KKD v\u1ec1 vi\u1ec7c tri\u1ec3n khai b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. S\u1edf y\u00eau c\u1ea7u doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung th\u00f4ng tin, nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh, v\u1edbi <\/span><b>th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 12\/12\/2026<\/b><span style=\"font-weight: 400;\">. Sau khi n\u1ed9p h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i theo d\u00f5i ph\u1ea3n h\u1ed3i v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng. V\u00ec v\u1eady, n\u1ed9p s\u00e1t h\u1ea1n \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng c\u00f2n th\u1eddi gian s\u1eeda n\u1ebfu h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 ph\u1ea3i l\u00e0m g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp nh\u1ea5t. C\u00f4ng v\u0103n 32452\/STC-\u0110KKD n\u00eau r\u00f5:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025: Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh v\u00e0 b\u1ed5 sung th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty TNHH An Ph\u00e1t th\u00e0nh l\u1eadp n\u0103m 2018, c\u00f3 hai th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 \u00f4ng Minh (60%) v\u00e0 b\u00e0 Lan (40%). C\u1ea3 hai \u0111\u1ec1u s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean. C\u00f4ng ty ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u1ea3 \u00f4ng Minh v\u00e0 b\u00e0 Lan l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 b\u1ed5 sung th\u00f4ng tin tr\u01b0\u1edbc ng\u00e0y 12\/12\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau ng\u00e0y 01\/07\/2025 c\u1ea7n l\u00e0m g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u00f3m n\u00e0y, C\u00f4ng v\u0103n 32452\/STC-\u0110KKD ch\u1ec9 \u0111\u1eb7t ra ngh\u0129a v\u1ee5 khi th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 thay \u0111\u1ed5i:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau ng\u00e0y 01\/07\/2025: Tr\u01b0\u1eddng h\u1ee3p 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 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o thay \u0111\u1ed5i theo quy \u0111\u1ecbnh.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: m\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00e0nh l\u1eadp th\u00e1ng 9\/2025, \u0111\u1ebfn th\u00e1ng 8\/2026 c\u00f3 c\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng khi\u1ebfn m\u1ed9t c\u00e1 nh\u00e2n m\u1edbi v\u01b0\u1ee3t ng\u01b0\u1ee1ng 25% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p ngo\u00e0i TP.HCM c\u00f3 ch\u1ecbu th\u1eddi h\u1ea1n 12\/12\/2026 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 32452\/STC-\u0110KKD l\u00e0 v\u0103n b\u1ea3n c\u1ee7a S\u1edf T\u00e0i ch\u00ednh TP.HCM, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1. Ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00ec xu\u1ea5t ph\u00e1t t\u1eeb Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. Doanh nghi\u1ec7p \u1edf t\u1ec9nh, th\u00e0nh kh\u00e1c n\u00ean theo d\u00f5i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8767\" aria-describedby=\"caption-attachment-8767\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8767\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Chu-so-huu-huong-loi-cua-doanh-nghiep-duoc-phap-luat-dinh-nghia-the-nao.jpg\" alt=\"Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Chu-so-huu-huong-loi-cua-doanh-nghiep-duoc-phap-luat-dinh-nghia-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Chu-so-huu-huong-loi-cua-doanh-nghiep-duoc-phap-luat-dinh-nghia-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Chu-so-huu-huong-loi-cua-doanh-nghiep-duoc-phap-luat-dinh-nghia-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Chu-so-huu-huong-loi-cua-doanh-nghiep-duoc-phap-luat-dinh-nghia-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Chu-so-huu-huong-loi-cua-doanh-nghiep-duoc-phap-luat-dinh-nghia-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8767\" class=\"wp-caption-text\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m. Nhi\u1ec1u sai s\u00f3t ph\u00e1t sinh ch\u1ec9 v\u00ec k\u1ebf to\u00e1n hi\u1ec3u &#8220;ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i&#8221; theo ngh\u0129a th\u00f4ng th\u01b0\u1eddng, thay v\u00ec theo \u0111\u1ecbnh ngh\u0129a c\u1ee7a lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a t\u1ea1i kho\u1ea3n 35 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 35 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;35. 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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p) l\u00e0 c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu tr\u00ean th\u1ef1c t\u1ebf v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u1ecbnh ngh\u0129a n\u00e0y, c\u00f3 ba \u0111i\u1ec3m c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i lu\u00f4n l\u00e0 <\/span><b>\u4e2a\u4eba<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 <\/span><b>s\u1edf h\u1eefu tr\u00ean th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c <\/span><b>quy\u1ec1n chi ph\u1ed1i<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ch\u1ec9 t\u00ean ghi tr\u00ean gi\u1ea5y t\u1edd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m ch\u1ec9 g\u1eafn v\u1edbi <\/span><b>doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt Doanh nghi\u1ec7p 2020, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025, quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Th\u00f4ng b\u00e1o 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;\">1. Doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh khi c\u00f3 thay \u0111\u1ed5i m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Ng\u00e0nh, ngh\u1ec1 kinh doanh;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) C\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp v\u00e0 c\u1ed5 \u0111\u00f4ng l\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) Th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) N\u1ed9i dung kh\u00e1c trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 m\u1ed9t n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. Khi th\u00f4ng tin n\u00e0y thay \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, tr\u1eeb c\u00f4ng ty ni\u00eam y\u1ebft v\u00e0 c\u00f4ng ty \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i g\u1ed3m nh\u1eefng g\u00ec v\u00e0 n\u1ed9p \u1edf \u0111\u00e2u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 kh\u00f4ng ph\u1ee9c t\u1ea1p, nh\u01b0ng c\u1ea7n ch\u00ednh x\u00e1c ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u. Theo C\u00f4ng v\u0103n 32452\/STC-\u0110KKD, doanh nghi\u1ec7p chu\u1ea9n b\u1ecb ba lo\u1ea1i gi\u1ea5y t\u1edd sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6587\u6863\u7ec4\u4ef6<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1eabu s\u1ed1 12:<\/b><span style=\"font-weight: 400;\"> 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>M\u1eabu s\u1ed1 10:<\/b><span style=\"font-weight: 400;\"> Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh, n\u1ebfu th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng qua ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ch\u1ec9 c\u1ea7n khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng qua ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, ch\u1eb3ng h\u1ea1n giao cho nh\u00e2n vi\u00ean k\u1ebf to\u00e1n ho\u1eb7c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 quy\u1ec1n chi ph\u1ed1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i 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).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp M\u1eabu s\u1ed1 12 v\u00e0 M\u1eabu s\u1ed1 10; chu\u1ea9n b\u1ecb v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1ea1i https:\/\/dangkyquamang.dkkd.gov.vn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ph\u1ea3n h\u1ed3i v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng sau khi n\u1ed9p.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 n\u00ean c\u1eadp nh\u1eadt k\u00e8m c\u00e1c th\u00f4ng tin kh\u00e1c kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. S\u1edf T\u00e0i ch\u00ednh TP.HCM khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p k\u1ebft h\u1ee3p c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p kh\u00e1c, nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh sau thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo S\u1edf T\u00e0i ch\u00ednh, vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi gi\u00fap th\u00f4ng tin doanh nghi\u1ec7p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, g\u1ed9p c\u00e1c n\u1ed9i dung v\u00e0o m\u1ed9t l\u1ea7n r\u00e0 so\u00e1t c\u00f2n gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf vi\u1ec7c ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u00f4 h\u00ecnh kinh doanh n\u00e0o kh\u00f4ng ph\u1ea3i k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi ch\u1ee7 th\u1ec3 kinh doanh \u0111\u1ec1u thu\u1ed9c di\u1ec7n k\u00ea khai. \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u1ed9ng th\u00eam m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb do lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 74 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015, m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 ph\u00e1p nh\u00e2n l\u00e0 c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n kh\u00e1c v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, kho\u1ea3n 1 \u0110i\u1ec1u 188 Lu\u1eadt Doanh nghi\u1ec7p 2020 quy \u0111\u1ecbnh doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 &#8220;doanh nghi\u1ec7p do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u1ec1 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p&#8221;. M\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n hay h\u1ed9 kinh doanh l\u00e0 c\u00e1c m\u00f4 h\u00ecnh kinh doanh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh <\/span><b>kh\u00f4ng ph\u1ea3i k\u00ea khai<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin <\/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;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb kh\u00e1c theo ph\u00e1p lu\u1eadt doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i hai m\u00f4 h\u00ecnh tr\u00ean, ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p c\u00f2n quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng ph\u1ea3i k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng tra nhanh theo lo\u1ea1i h\u00ecnh<\/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\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ed9c di\u1ec7n k\u00ea khai<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft, ch\u01b0a \u0111\u0103ng k\u00fd giao d\u1ecbch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty h\u1ee3p danh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft, c\u00f4ng ty \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6709<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u79c1\u8425\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u662f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1ef1a tr\u00ean ti\u00eau ch\u00ed t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb n\u00eau tr\u00ean.<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt hay c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t: Ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t <\/span><b>kh\u00f4ng m\u1eb7c nhi\u00ean<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n, c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, 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. C\u00f3 ba ti\u00eau ch\u00ed, \u00e1p d\u1ee5ng theo th\u1ee9 t\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 1: Ai s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 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 <\/span><b>t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\"> \u6216\u8005 <\/span><b>t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/b><span style=\"font-weight: 400;\"> tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1edf h\u1eefu gi\u00e1n ti\u1ebfp:<\/b><span style=\"font-weight: 400;\"> &#8220;Ch\u1ee7 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00f3m c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> &#8220;Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f9ng nhau s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n trong nh\u00f3m n\u00e0y l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty h\u1ee3p danh:<\/b><span style=\"font-weight: 400;\"> &#8220;\u0110\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh, t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a h\u1ecd t\u1ea1i doanh nghi\u1ec7p.&#8221;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: C\u00f4ng ty c\u1ed5 ph\u1ea7n B\u00ecnh Minh c\u00f3 b\u00e0 Hoa gi\u1eef 15% v\u00e0 ch\u1ed3ng l\u00e0 \u00f4ng Tu\u1ea5n gi\u1eef 12% c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft. T\u1eebng ng\u01b0\u1eddi \u0111\u1ec1u d\u01b0\u1edbi 25%. Nh\u01b0ng v\u1ee3 ch\u1ed3ng thu\u1ed9c nh\u00f3m c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh, c\u00f9ng s\u1edf h\u1eefu 27%, n\u00ean c\u1ea3 hai \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 2: Ai c\u00f3 quy\u1ec1n chi ph\u1ed1i tr\u00ean th\u1ef1c t\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;(2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i (1), 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 (1) kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1c quy\u1ec1n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: m\u1ed9t c\u00f4ng ty c\u00f3 n\u0103m c\u1ed5 \u0111\u00f4ng, m\u1ed7i ng\u01b0\u1eddi gi\u1eef 20%. Kh\u00f4ng ai \u0111\u1ea1t ng\u01b0\u1ee1ng 25%. N\u1ebfu m\u1ed9t c\u1ed5 \u0111\u00f4ng c\u00f3 quy\u1ec1n b\u1ed5 nhi\u1ec7m \u0111a s\u1ed1 th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c c\u1ed5 \u0111\u00f4ng, ng\u01b0\u1eddi \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ti\u00eau ch\u00ed 2.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed 3: Khi kh\u00f4ng ai \u0111\u00e1p \u1ee9ng hai ti\u00eau ch\u00ed tr\u00ean th\u00ec sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;(3) Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i (1), (2) doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u1edf b\u01b0\u1edbc cu\u1ed1i c\u00f9ng, khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n n\u00e0o \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed 1 v\u00e0 ti\u00eau ch\u00ed 2.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean gi\u1ea5y, th\u1ee7 t\u1ee5c ch\u1ec9 g\u1ed3m hai bi\u1ec3u m\u1eabu. Trong th\u1ef1c t\u1ebf r\u00e0 so\u00e1t h\u1ed3 s\u01a1, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng sai s\u00f3t hi\u1ebfm khi n\u1eb1m \u1edf bi\u1ec3u m\u1eabu, m\u00e0 n\u1eb1m \u1edf kh\u00e2u x\u00e1c \u0111\u1ecbnh ai l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Khai ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt thay cho ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p. Nhi\u1ec1u k\u1ebf to\u00e1n \u0111i\u1ec1n t\u00ean Gi\u00e1m \u0111\u1ed1c v\u00e0o M\u1eabu s\u1ed1 10 v\u00ec ngh\u0129 ng\u01b0\u1eddi k\u00fd gi\u1ea5y t\u1edd l\u00e0 ng\u01b0\u1eddi &#8220;ch\u1ee7&#8221;. Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP), ng\u01b0\u1eddi qu\u1ea3n l\u00fd ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf ti\u00eau ch\u00ed 3, khi kh\u00f4ng ai \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed 1 v\u00e0 2.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> lu\u00f4n \u0111i theo \u0111\u00fang th\u1ee9 t\u1ef1 ba ti\u00eau ch\u00ed. Ghi l\u1ea1i c\u0103n c\u1ee9 cho t\u1eebng b\u01b0\u1edbc \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi \u0111\u01b0\u1ee3c h\u1ecfi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf s\u00f3t s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 m\u1ed9t c\u00f4ng ty kh\u00e1c, k\u1ebf to\u00e1n th\u01b0\u1eddng d\u1eebng l\u1ea1i \u1edf t\u00ean ph\u00e1p nh\u00e2n \u0111\u00f3. Lu\u1eadt y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> l\u1eadp s\u01a1 \u0111\u1ed3 s\u1edf h\u1eefu \u0111\u1ebfn t\u1eadn c\u1ea5p c\u00e1 nh\u00e2n cu\u1ed1i c\u00f9ng. V\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n y\u00eau c\u1ea7u c\u00f4ng ty m\u1eb9 cung c\u1ea5p th\u00f4ng tin c\u01a1 c\u1ea5u s\u1edf h\u1eefu s\u1edbm, v\u00ec vi\u1ec7c thu th\u1eadp th\u01b0\u1eddng m\u1ea5t nhi\u1ec1u th\u1eddi gian.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: T\u00ednh ri\u00eang t\u1eebng ng\u01b0\u1eddi, qu\u00ean nh\u00f3m gia \u0111\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p gia \u0111\u00ecnh chia v\u1ed1n cho v\u1ee3, ch\u1ed3ng, con, m\u1ed7i ng\u01b0\u1eddi d\u01b0\u1edbi 25%, r\u1ed3i k\u1ebft lu\u1eadn &#8220;kh\u00f4ng ai \u0111\u1ea1t ng\u01b0\u1ee1ng&#8221;. Theo quy \u0111\u1ecbnh, nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f9ng s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean th\u00ec t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n trong nh\u00f3m \u0111\u1ec1u l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng v\u1edbi \u0111\u1ecbnh ngh\u0129a ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh t\u1ea1i kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Qu\u00ean c\u1eadp nh\u1eadt khi c\u01a1 c\u1ea5u s\u1edf h\u1eefu thay \u0111\u1ed5i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau 01\/07\/2025, ngh\u0129a v\u1ee5 kh\u00f4ng k\u1ebft th\u00fac \u1edf l\u1ea7n \u0111\u0103ng k\u00fd \u0111\u1ea7u. M\u1ed7i l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0m thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o thay \u0111\u1ed5i theo kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt Doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> g\u1eafn b\u01b0\u1edbc ki\u1ec3m tra ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0o quy tr\u00ecnh n\u1ed9i b\u1ed9 m\u1ed7i khi c\u00f3 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: D\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kh\u00f4ng th\u1ed1ng nh\u1ea5t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u01b0a c\u1eadp nh\u1eadt sau thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, hay s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ch\u01b0a \u0111\u01b0\u1ee3c b\u1ed5 sung, khi\u1ebfn th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p thi\u1ebfu th\u1ed1ng nh\u1ea5t. Theo kinh nghi\u1ec7m ki\u1ec3m to\u00e1n c\u1ee7a MAN, d\u1eef li\u1ec7u kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c h\u1ed3 s\u01a1 kh\u00e1c c\u00f3 th\u1ec3 b\u1ecb \u0111\u1eb7t c\u00e2u h\u1ecfi khi ki\u1ec3m to\u00e1n ho\u1eb7c khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf, tr\u1edf th\u00e0nh ngu\u1ed3n r\u1ee7i ro thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u5982\u4f55\u5904\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> theo khuy\u1ebfn ngh\u1ecb c\u1ee7a S\u1edf T\u00e0i ch\u00ednh TP.HCM, r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi c\u00e1c th\u00f4ng tin n\u00e0y trong c\u00f9ng m\u1ed9t l\u1ea7n n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean th\u1ef1c t\u1ebf v\u1ec1 th\u1eddi gian<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p n\u00ean n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t v\u00e0o \u0111\u1ea7u th\u00e1ng 12\/2026. Sau khi n\u1ed9p, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i theo d\u00f5i ph\u1ea3n h\u1ed3i tr\u00ean h\u1ec7 th\u1ed1ng. N\u1ebfu b\u1ecb y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i khi \u0111\u00e3 s\u00e1t ng\u00e0y 12\/12\/2026, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u1ee7 th\u1eddi gian x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam cho th\u1ea5y: d\u1eef li\u1ec7u ph\u00e1p l\u00fd chu\u1ea9n ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 chi ph\u00ed gi\u1ea3i tr\u00ecnh v\u1ec1 sau. \u0110\u00e2y c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng, thay v\u00ec x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi \u0111\u00e3 ph\u00e1t sinh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, c\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi doanh nghi\u1ec7p n\u00e0o ph\u1ea3i khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026 n\u1eb1m \u1edf hai y\u1ebfu t\u1ed1: doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM v\u00e0 ng\u00e0y th\u00e0nh l\u1eadp so v\u1edbi m\u1ed1c 01\/07\/2025. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc m\u1ed1c n\u00e0y ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung; doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau ch\u1ec9 th\u00f4ng b\u00e1o khi c\u00f3 thay \u0111\u1ed5i. K\u00ea khai \u0111\u00fang kh\u00f4ng ch\u1ec9 \u0111\u1ec3 tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 32452\/STC-\u0110KKD, m\u00e0 c\u00f2n gi\u00fap d\u1eef li\u1ec7u doanh nghi\u1ec7p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t cho c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 vi\u1ec7c k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do m\u1ed9t c\u00e1 nh\u00e2n s\u1edf h\u1eefu 100% c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu thu\u1ed9c di\u1ec7n theo C\u00f4ng v\u0103n 32452\/STC-\u0110KKD. C\u00f4ng ty TNHH c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, v\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 01\/07\/2025 c\u1ea7n r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung th\u00f4ng tin n\u00e0y; doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau 01\/07\/2025 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o khi c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 m\u1eb7c nhi\u00ean l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Gi\u00e1m \u0111\u1ed1c hay c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t \u0111\u1ec1u kh\u00f4ng m\u1eb7c nhi\u00ean l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf ti\u00eau ch\u00ed 3, khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu v\u00e0 ti\u00eau ch\u00ed quy\u1ec1n chi ph\u1ed1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y l\u00e0 c\u00e1c m\u00f4 h\u00ecnh kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, trong khi kh\u00e1i ni\u1ec7m ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i t\u1ea1i kho\u1ea3n 35 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020 ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 g\u1ed3m nh\u1eefng g\u00ec v\u00e0 n\u1ed9p \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 g\u1ed3m M\u1eabu s\u1ed1 12 (Th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p), M\u1eabu s\u1ed1 10 (Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i) v\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u1ebfu n\u1ed9p qua ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. Doanh nghi\u1ec7p n\u1ed9p tr\u1ef1c tuy\u1ebfn t\u1ea1i https:\/\/dangkyquamang.dkkd.gov.vn v\u00e0 theo d\u00f5i k\u1ebft qu\u1ea3 tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp sau 01\/07\/2025 c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc 12\/12\/2026?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 32452\/STC-\u0110KKD n\u00eau: &#8220;Tr\u01b0\u1eddng h\u1ee3p 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 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o thay \u0111\u1ed5i theo quy \u0111\u1ecbnh.&#8221;<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u01b0\u1edbc 12\/12\/2026 l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u1ea1i TP.HCM \u0111ang \u0111\u1eb7t ra. Ng\u00e0y 30\/10\/2026, S\u1edf T\u00e0i ch\u00ednh TP.HCM ban h\u00e0nh C\u00f4ng v\u0103n 32452\/STC-\u0110KKD, y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n kh\u1ea9n tr\u01b0\u01a1ng r\u00e0 so\u00e1t v\u00e0 b\u1ed5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8766","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\/8766","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=8766"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8766\/revisions"}],"predecessor-version":[{"id":8771,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8766\/revisions\/8771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8769"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}