{"id":6173,"date":"2026-07-13T12:16:33","date_gmt":"2026-07-13T05:16:33","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/khung-phap-ly-moi-ve-gia-giao-dich-lien-ket-nhung-diem-nhan-cot-loi-cua-nghi-dinh-so-255-2026-nd-cp\/"},"modified":"2026-07-13T12:16:35","modified_gmt":"2026-07-13T05:16:35","slug":"khung-phap-ly-moi-ve-gia-giao-dich-lien-ket-nhung-diem-nhan-cot-loi-cua-nghi-dinh-so-255-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/khung-phap-ly-moi-ve-gia-giao-dich-lien-ket-nhung-diem-nhan-cot-loi-cua-nghi-dinh-so-255-2026-nd-cp\/","title":{"rendered":"Khung Ph\u00e1p L\u00fd M\u1edbi V\u1ec1 Gi\u00e1 Giao D\u1ecbch Li\u00ean K\u1ebft: Nh\u1eefng \u0110i\u1ec3m Nh\u1ea5n C\u1ed1t L\u00f5i C\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung quan tr\u1ecdng nh\u1eb1m ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNE), doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n trong n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t r\u1ee7i ro v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 v\u00e0 h\u1ea1n ch\u1ebf nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh khi thanh tra, ki\u1ec3m tra.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00f3m t\u1eaft nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP mang \u0111\u1ebfn nhi\u1ec1u c\u1eadp nh\u1eadt quan tr\u1ecdng, n\u1ed5i b\u1eadt g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0m r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft; <\/li>\n\n\n\n<li>Chu\u1ea9n h\u00f3a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp; <\/li>\n\n\n\n<li>Ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay; <\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR); v\u00e0 <\/li>\n\n\n\n<li>\u0110i\u1ec1u ch\u1ec9nh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. L\u00e0m r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP c\u01a1 b\u1ea3n k\u1ebf th\u1eeba c\u00e1c ng\u01b0\u1ee1ng s\u1edf h\u1eefu hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 h\u01a1n m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 ti\u00eau ch\u00ed \u0111\u00e1ng l\u01b0u \u00fd g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>M\u1ed9t b\u00ean <strong>tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp<\/strong> s\u1edf h\u1eefu t\u1eeb <strong>25%<\/strong> v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i; <\/li>\n\n\n\n<li><strong>M\u1ed9t b\u00ean l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t<\/strong>, \u0111\u1ed3ng th\u1eddi tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb <strong>10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f2n l\u1ea1i<\/strong>; <\/li>\n\n\n\n<li><strong>Quan h\u1ec7 vay v\u1ed1n ho\u1eb7c b\u1ea3o l\u00e3nh<\/strong> \u0111\u00e1p \u1ee9ng c\u00e1c ng\u01b0\u1ee1ng v\u1ec1 d\u01b0 n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 l\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ebd kh\u00f4ng b\u1ecb coi l\u00e0 b\u00ean li\u00ean k\u1ebft theo ti\u00eau ch\u00ed cho vay ho\u1eb7c b\u1ea3o l\u00e3nh n\u1ebfu kh\u00f4ng tham gia qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t ho\u1eb7c g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111i vay.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i c\u01a1 c\u1ea5u s\u1edf h\u1eefu, quan h\u1ec7 c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n vay n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh m\u1edbi, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>2. Chu\u1ea9n h\u00f3a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 vi\u1ec7c chu\u1ea9n h\u00f3a ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp khi ph\u00e2n t\u00edch c\u00e1c giao d\u1ecbch so s\u00e1nh.<\/p>\n\n<p class=\"wp-block-paragraph\">Theo \u0111\u00f3:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb <strong>th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75<\/strong>; <\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb trung v\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i <strong>b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 50<\/strong> theo ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea quy \u0111\u1ecbnh t\u1ea1i <strong>Ph\u1ee5 l\u1ee5c V<\/strong> c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh (s\u1eed d\u1ee5ng h\u00e0m <strong>PERCENTILE<\/strong> trong Microsoft Excel); <\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 c\u1ee7a doanh nghi\u1ec7p n\u1eb1m ngo\u00e0i kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb trung v\u1ecb. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh n\u00ean r\u00e0 so\u00e1t l\u1ea1i b\u1ed9 d\u1eef li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea \u0111ang \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3ng gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. Ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u 16 ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh nguy\u00ean t\u1eafc: c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong giao d\u1ecbch li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 t\u1ea1o ra gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n thanh to\u00e1n cho b\u00ean li\u00ean k\u1ebft kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh doanh ho\u1eb7c kh\u00f4ng t\u1ea1o ra gi\u00e1 tr\u1ecb kinh t\u1ebf th\u1ef1c t\u1ebf cho doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf; <\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf <strong>30% EBITDA<\/strong> \u0111\u1ed1i v\u1edbi chi ph\u00ed l\u00e3i vay thu\u1ea7n ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; <\/li>\n\n\n\n<li>Ph\u1ea7n chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a <strong>05 n\u0103m li\u00ean ti\u1ebfp<\/strong>; <\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ef7 tr\u1ecdng vay v\u1ed1n t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft l\u1edbn n\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i tr\u1ee3 n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed l\u00e3i vay theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi ch\u1ee7 \u0111\u1ed9ng h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p <strong>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (Country-by-Country Report &#8211; CbCR)<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u t\u1eeb 750 tri\u1ec7u EUR tr\u1edf l\u00ean trong n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p CbCR (M\u1eabu s\u1ed1 01\/TB-BCLN)<\/strong> ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n <strong>m\u1ed9t l\u1ea7n<\/strong> khi ph\u00e1t sinh ngh\u0129a v\u1ee5, thay v\u00ec ph\u1ea3i th\u00f4ng b\u00e1o h\u1eb1ng n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin; <\/li>\n\n\n\n<li><strong>B\u00e1o c\u00e1o CbCR<\/strong> ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong th\u1eddi h\u1ea1n <strong>12 th\u00e1ng<\/strong> k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia n\u00ean r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p CbCR \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>5. \u0110i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh ti\u1ebfp t\u1ee5c duy tr\u00ec c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft nh\u1eb1m gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu d\u01b0\u1edbi <strong>50 t\u1ef7 \u0111\u1ed3ng<\/strong> v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft d\u01b0\u1edbi <strong>30 t\u1ef7 \u0111\u1ed3ng<\/strong> trong k\u1ef3 t\u00ednh thu\u1ebf; <\/li>\n\n\n\n<li>C\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi c\u1ee7a <strong>Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA)<\/strong> c\u00f2n hi\u1ec7u l\u1ef1c; <\/li>\n\n\n\n<li>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t, ph\u00e2n ph\u1ed1i ho\u1eb7c gia c\u00f4ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng khai th\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi <strong>500 t\u1ef7 \u0111\u1ed3ng<\/strong> v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ng\u01b0\u1ee1ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">M\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p v\u1eabn n\u00ean \u0111\u1ecbnh k\u1ef3 r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o lu\u00f4n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Khuy\u1ebfn ngh\u1ecb d\u00e0nh cho doanh nghi\u1ec7p<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng v\u1edbi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP, doanh nghi\u1ec7p n\u00ean:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t l\u1ea1i c\u00e1c m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft theo ti\u00eau ch\u00ed m\u1edbi; <\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 ph\u00e2n t\u00edch so s\u00e1nh; <\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay; <\/li>\n\n\n\n<li>Ki\u1ec3m tra ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR); <\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh l\u1ea1i kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; v\u00e0 <\/li>\n\n\n\n<li>T\u0103ng c\u01b0\u1eddng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7. <\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd th\u1ef1c ti\u1ec5n v\u00e0 Gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 t\u1eeb Russell Bedford KTC<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch chuy\u1ec3n gi\u00e1, c\u01a1 c\u1ea5u giao d\u1ecbch v\u00e0 h\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 thay \u0111\u1ed5i c\u1ee7a ph\u00e1p lu\u1eadt. <\/p>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro v\u1ec1 gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u nguy c\u01a1 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf, truy thu ho\u1eb7c x\u1eed ph\u1ea1t trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia Transfer Pricing c\u1ee7a Russell Bedford KTC s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP; <\/li>\n\n\n\n<li>R\u00e0 so\u00e1t quan h\u1ec7 li\u00ean k\u1ebft, ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u01a1 c\u1ea5u t\u00e0i ch\u00ednh; <\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 ph\u00f9 h\u1ee3p theo nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp; <\/li>\n\n\n\n<li>L\u1eadp ho\u1eb7c r\u00e0 so\u00e1t H\u1ed3 s\u01a1 qu\u1ed1c gia (Local File), H\u1ed3 s\u01a1 to\u00e0n c\u1ea7u (Master File) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR); <\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 v\u00e0 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA); v\u00e0 <\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>L\u1eddi k\u1ebft<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ho\u00e0n thi\u1ec7n quan tr\u1ecdng trong khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi ti\u1ebfp t\u1ee5c ti\u1ec7m c\u1eadn v\u1edbi c\u00e1c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. M\u1eb7c d\u00f9 nhi\u1ec1u nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba t\u1eeb c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n v\u1ec1 t\u00ednh nh\u1ea5t qu\u00e1n, minh b\u1ea1ch v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch li\u00ean k\u1ebft. <\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft n\u00ean t\u1eadn d\u1ee5ng giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp n\u00e0y \u0111\u1ec3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n ch\u00ednh s\u00e1ch gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 v\u00e0 quy tr\u00ecnh qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n<p class=\"wp-block-paragraph\">N\u1ebfu Qu\u00fd doanh nghi\u1ec7p c\u1ea7n t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh, \u0111\u1ed9i ng\u0169 chuy\u00ean gia <strong>Transfer Pricing c\u1ee7a Russell Bedford KTC<\/strong> lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh v\u00e0 h\u1ed7 tr\u1ee3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=6173"}],"version-history":[{"count":1,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6173\/revisions"}],"predecessor-version":[{"id":6174,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6173\/revisions\/6174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/6172"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=6173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=6173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=6173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}