{"id":6800,"date":"2026-09-03T18:02:36","date_gmt":"2026-09-03T11:02:36","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/monthly-legal-tax-insights-july-2026\/"},"modified":"2026-09-03T18:02:37","modified_gmt":"2026-09-03T11:02:37","slug":"monthly-legal-tax-insights-july-2026","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/monthly-legal-tax-insights-july-2026\/","title":{"rendered":"C\u1eadp nh\u1eadt h\u00e0ng th\u00e1ng v\u1ec1 Ph\u00e1p l\u00fd &#038; Thu\u1ebf | T7- 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>5 di\u1ec5n bi\u1ebfn ph\u00e1p l\u00fd n\u1ed5i b\u1eadt v\u00e0 nh\u1eefng h\u00e0m \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/strong><\/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\">Th\u00e1ng 7\/2026 ghi nh\u1eadn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong l\u0129nh v\u1ef1c ph\u00e1p l\u00fd v\u00e0 thu\u1ebf v\u1edbi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. B\u00ean c\u1ea1nh c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ph\u1ee5c h\u1ed3i kinh t\u1ebf, c\u00e1c quy \u0111\u1ecbnh m\u1edbi ph\u1ea3n \u00e1nh r\u00f5 n\u00e9t xu h\u01b0\u1edbng qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u l\u1edbn (Big Data), qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng v\u00e0 minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng tu\u00e2n th\u1ee7. <\/p>\n\n<p class=\"wp-block-paragraph\">M\u1eb7c d\u00f9 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n l\u00e0 kh\u00e1c nhau, \u0111i\u1ec3m chung n\u1ed5i b\u1eadt l\u00e0 xu h\u01b0\u1edbng qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng d\u1ef1a tr\u00ean d\u1eef li\u1ec7u, t\u00ednh minh b\u1ea1ch v\u00e0 n\u0103ng l\u1ef1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, m\u00e0 c\u00f2n ph\u1ea3i x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u nh\u1ea5t qu\u00e1n, quy tr\u00ecnh v\u1eadn h\u00e0nh ch\u1eb7t ch\u1ebd v\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro hi\u1ec7u qu\u1ea3. <\/p>\n\n<p class=\"wp-block-paragraph\">Trong k\u1ef3 Monthly Legal &amp; Tax Insights n\u00e0y, Russell Bedford KTC \u0111i\u1ec3m l\u1ea1i 5 di\u1ec5n bi\u1ebfn ph\u00e1p l\u00fd n\u1ed5i b\u1eadt c\u1ee7a th\u00e1ng 7\/2026 v\u00e0 ph\u00e2n t\u00edch nh\u1eefng h\u00e0m \u00fd qu\u1ea3n tr\u1ecb quan tr\u1ecdng \u0111\u1ed1i v\u1edbi Ban \u0110i\u1ec1u h\u00e0nh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u1ed5ng quan nhanh<\/strong><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Di\u1ec5n bi\u1ebfn ph\u00e1p l\u00fd<\/strong><\/td><td><strong>Th\u00f4ng \u0111i\u1ec7p ch\u00ednh<\/strong><\/td><\/tr><tr><td><strong>Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/strong><\/td><td>Gia h\u1ea1n thu\u1ebf h\u1ed7 tr\u1ee3 d\u00f2ng ti\u1ec1n ng\u1eafn h\u1ea1n, nh\u01b0ng \u0111\u00f2i h\u1ecfi k\u1ef7 lu\u1eadt tu\u00e2n th\u1ee7 v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd (l\u01b0u \u00fd h\u1ea1n ch\u00f3t 02\/11\/2026).<\/td><\/tr><tr><td><strong>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong><\/td><td>Qu\u1ea3n l\u00fd thu\u1ebf chuy\u1ec3n sang m\u00f4 h\u00ecnh t\u1ef1 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 r\u1ee7i ro d\u1ef1a tr\u00ean s\u1ef1 \u0111\u1ed3ng nh\u1ea5t c\u1ee7a d\u1eef li\u1ec7u s\u1ed1.<\/td><\/tr><tr><td><strong>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/strong><\/td><td>Chu\u1ea9n h\u00f3a ch\u00ednh s\u00e1ch thu\u1ebf TNCN, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u1ea5u tr\u00fac quy ch\u1ebf l\u01b0\u01a1ng, ph\u00fac l\u1ee3i v\u00e0 h\u1ec7 th\u1ed1ng Payroll.<\/td><\/tr><tr><td><strong>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/strong><\/td><td>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1edf th\u00e0nh m\u1eaft x\u00edch trung t\u00e2m trong qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u v\u00e0 \u0111\u1ed1i so\u00e1t giao d\u1ecbch th\u1eddi gian th\u1ef1c.<\/td><\/tr><tr><td><strong>Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/strong><\/td><td>Giao d\u1ecbch li\u00ean k\u1ebft y\u00eau c\u1ea7u minh b\u1ea1ch b\u1ea3n ch\u1ea5t kinh t\u1ebf v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee7 \u0111\u1ed9ng ngay t\u1eeb khi ph\u00e1t sinh.<\/td><\/tr><\/tbody><\/table><\/figure>\n<p class=\"wp-block-paragraph\"><strong>1. Ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 v\u1eabn \u0111\u01b0\u1ee3c duy tr\u00ec, nh\u01b0ng \u0111i c\u00f9ng y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 cao h\u01a1n<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c Ch\u00ednh ph\u1ee7 ban h\u00e0nh <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 245\/2026\/N\u0110-CP<\/strong> ti\u1ebfp t\u1ee5c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2026 cho th\u1ea5y th\u00f4ng \u0111i\u1ec7p \u0111\u1ed3ng h\u00e0nh nh\u1ea5t qu\u00e1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, vi\u1ec7c d\u1eddi th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00fap t\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n ng\u1eafn h\u1ea1n v\u00e0 t\u1ea1o th\u00eam d\u01b0 \u0111\u1ecba cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh. Tuy nhi\u00ean, \u0111i\u1ec3m quan tr\u1ecdng Ban L\u00e3nh \u0111\u1ea1o c\u1ea7n l\u01b0u \u00fd l\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ee7 t\u1ee5c: <strong>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 02\/11\/2026<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 hi\u1ec7n nay ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf c\u00f3 m\u1ee5c ti\u00eau v\u00e0 h\u1eadu ki\u1ec3m ch\u1eb7t ch\u1ebd. Vi\u1ec7c duy tr\u00ec m\u1ed9t h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 minh b\u1ea1ch v\u00e0 ph\u00e2n c\u00f4ng tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ti\u1ebfp c\u1eadn \u01b0u \u0111\u00e3i m\u00e0 kh\u00f4ng ph\u00e1t sinh r\u1ee7i ro b\u1ecb thu h\u1ed3i hay ph\u1ea1t ch\u1eadm n\u1ed9p v\u1ec1 sau. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>2. Qu\u1ea3n l\u00fd thu\u1ebf theo m\u00f4 h\u00ecnh r\u1ee7i ro: D\u1eef li\u1ec7u tr\u1edf th\u00e0nh n\u1ec1n t\u1ea3ng c\u1ee7a tu\u00e2n th\u1ee7<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP<\/strong> ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi c\u1ee5 th\u1ec3 h\u00f3a c\u01a1 ch\u1ebf \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 cao.<\/p>\n\n<p class=\"wp-block-paragraph\">Th\u1ef1c t\u1ebf n\u00e0y \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n t\u1eeb qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng d\u1ef1a tr\u00ean t\u1eebng h\u1ed3 s\u01a1 ri\u00eang l\u1ebb sang ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u1eadp trung. S\u1ef1 \u0111\u1ed1i chi\u1ebfu gi\u1eefa d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf khi\u1ebfn m\u1ecdi sai l\u1ec7ch &#8211; d\u00f9 kh\u00f4ng c\u1ed1 \u00fd &#8211; \u0111\u1ec1u c\u00f3 th\u1ec3 k\u00edch ho\u1ea1t h\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf. <\/p>\n\n<p class=\"wp-block-paragraph\">Qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00ec v\u1eady kh\u00f4ng c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n k\u1ef9 thu\u1eadt c\u1ee7a ri\u00eang b\u1ed9 ph\u1eadn CNTT hay K\u1ebf to\u00e1n, m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n: \u0110i\u1ec3m giao gi\u1eefa qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 qu\u1ea3n tr\u1ecb thu\u1ebf<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP<\/strong> l\u00e0m r\u00f5 nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u00e1ng ch\u00fa \u00fd, Ngh\u1ecb \u0111\u1ecbnh cho ph\u00e9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 k\u00ea khai theo quy \u0111\u1ecbnh c\u0169 trong n\u1eeda \u0111\u1ea7u n\u0103m 2026 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n n\u0103m, cho ph\u00e9p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i k\u1ef3 quy\u1ebft to\u00e1n n\u0103m thay v\u00ec k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh c\u00e1c k\u1ef3 \u0111\u00e3 ph\u00e1t sinh theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<br\/><\/p>\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9, c\u1ea5u tr\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng (payroll).<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n nhanh ch\u00f3ng r\u00e0 so\u00e1t s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa Quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, H\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m v\u00e0 H\u1ec7 th\u1ed1ng payroll \u0111\u1ec3 v\u1eeba t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed nh\u00e2n s\u1ef1, v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd c\u1ee7a chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: M\u1eaft x\u00edch quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/strong> ti\u1ebfp t\u1ee5c si\u1ebft ch\u1eb7t chu\u1ea9n m\u1ef1c h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, l\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c b\u00ean.<\/p>\n\n<p class=\"wp-block-paragraph\">Trong m\u00f4i tr\u01b0\u1eddng qu\u1ea3n tr\u1ecb s\u1ed1, m\u1ed7i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u00e1t h\u00e0nh hay ti\u1ebfp nh\u1eadn \u0111\u1ec1u t\u1ea1o ra m\u1ed9t d\u1ea5u v\u1ebft d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng trung t\u00e2m. S\u1ef1 l\u1ec7ch pha v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n so v\u1edbi th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, giao h\u00e0ng ho\u1eb7c lu\u1ed3ng ti\u1ec1n thanh to\u00e1n s\u1ebd t\u1ea1o ra r\u1ee7i ro b\u1ecb b\u00e1c chi ph\u00ed ho\u1eb7c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. <\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u gi\u1eefa h\u1ec7 th\u1ed1ng kinh doanh, k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p n\u00e2ng cao n\u0103ng l\u1ef1c t\u1ef1 ki\u1ec3m so\u00e1t v\u00e0 s\u1eb5n s\u00e0ng gi\u1ea3i tr\u00ecnh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>5. Giao d\u1ecbch li\u00ean k\u1ebft: Ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb thay v\u00ec ch\u1edd thanh tra<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">V\u1edbi <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP<\/strong>, khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n theo h\u01b0\u1edbng ti\u1ec7m c\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf (OECD), c\u1eadp nh\u1eadt chi ti\u1ebft v\u1ec1 x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 ngh\u0129a v\u1ee5 l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (TP Documentation).<\/p>\n\n<p class=\"wp-block-paragraph\">Xu h\u01b0\u1edbng hi\u1ec7n nay cho th\u1ea5y c\u01a1 quan thu\u1ebf t\u1eadp trung \u0111\u00e1nh gi\u00e1 <strong>b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/strong> c\u1ee7a giao d\u1ecbch v\u00e0 t\u00ednh t\u01b0\u01a1ng th\u00edch gi\u1eefa ch\u00ednh s\u00e1ch gi\u00e1 v\u1edbi ch\u1ee9c n\u0103ng, r\u1ee7i ro v\u00e0 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c b\u00ean.<\/p>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ed3ng th\u1eddi v\u1edbi th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch (thay v\u00ec ch\u1ec9 chu\u1ea9n b\u1ecb khi b\u01b0\u1edbc v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n ho\u1eb7c khi c\u00f3 y\u00eau c\u1ea7u thanh tra) s\u1ebd gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c v\u1ecb th\u1ebf ph\u00e1p l\u00fd, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh gi\u00e1 thu\u1ebf trong c\u00e1c \u0111\u1ee3t thanh tra chuy\u00ean s\u00e2u.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Khung \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng cho Ban \u0110i\u1ec1u h\u00e0nh<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 chuy\u1ec3n h\u00f3a c\u00e1c quy \u0111\u1ecbnh m\u1edbi th\u00e0nh h\u00e0nh \u0111\u1ed9ng c\u1ee5 th\u1ec3, Ban \u0110i\u1ec1u h\u00e0nh c\u00f3 th\u1ec3 t\u1ef1 r\u00e0 so\u00e1t nhanh m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng c\u1ee7a doanh nghi\u1ec7p qua 5 c\u00e2u h\u1ecfi then ch\u1ed1t:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>[ ] K\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n &amp; \u01afu \u0111\u00e3i:<\/strong> Doanh nghi\u1ec7p \u0111\u00e3 r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 245 v\u00e0 l\u00ean l\u1ecbch n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n tr\u01b0\u1edbc ng\u00e0y 02\/11\/2026?<\/li>\n\n\n\n<li><strong>[ ] \u0110\u1ed1i so\u00e1t D\u1eef li\u1ec7u S\u1ed1:<\/strong> AD\u1eef li\u1ec7u gi\u1eefa K\u1ebf to\u00e1n, Thu\u1ebf, H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 V\u1eadn h\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra t\u00ednh \u0111\u1ed3ng nh\u1ea5t \u0111\u1ecbnh k\u1ef3 ch\u01b0a?<\/li>\n\n\n\n<li>[ ] <strong>Chu\u1ea9n h\u00f3a Payroll: <\/strong>Ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u00fac l\u1ee3i nh\u00e2n s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u01b0\u01a1ng th\u00edch v\u1edbi h\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN m\u1edbi?<\/li>\n\n\n\n<li><strong>[ ] Ki\u1ec3m so\u00e1t H\u00f3a \u0111\u01a1n:<\/strong> Quy tr\u00ecnh ph\u00e1t h\u00e0nh v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p v\u1ec1 th\u1eddi \u0111i\u1ec3m v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch?<\/li>\n\n\n\n<li><strong>[ ] H\u1ed3 s\u01a1 Giao d\u1ecbch Li\u00ean k\u1ebft:<\/strong> H\u1ed3 s\u01a1 TP \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ch\u1ee7 \u0111\u1ed9ng song song v\u1edbi qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh kinh doanh hay v\u1eabn ch\u1edd \u0111\u1ebfn k\u1ef3 thanh tra?<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><em>N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi cho m\u1ed9t ho\u1eb7c nhi\u1ec1u n\u1ed9i dung tr\u00ean l\u00e0 &#8220;Ch\u01b0a&#8221;, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t t\u1ed5ng th\u1ec3 v\u1ec1 thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 (Tax &amp; Compliance Health Check).<\/em><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u1ea7m nh\u00ecn \u0110\u1ecbnh h\u01b0\u1edbng t\u1eeb Russell Bedford KTC<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Trong b\u1ed1i c\u1ea3nh m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd li\u00ean t\u1ee5c thay \u0111\u1ed5i, vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u00e0 c\u1ea7n thi\u1ebft, nh\u01b0ng ch\u01b0a \u0111\u1ee7. \u0110i\u1ec1u quan tr\u1ecdng h\u01a1n l\u00e0 kh\u1ea3 n\u0103ng chuy\u1ec3n h\u00f3a c\u00e1c y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 th\u00e0nh n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh minh b\u1ea1ch h\u01a1n, ch\u1ee7 \u0111\u1ed9ng h\u01a1n v\u00e0 s\u1eb5n s\u00e0ng tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i trong t\u01b0\u01a1ng lai. <\/p>\n\n<p class=\"wp-block-paragraph\">Russell Bedford KTC lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd v\u1ecb qua c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t &amp; <strong>\u0110\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe Thu\u1ebf <\/strong>to\u00e0n di\u1ec7n (Tax Health-check).<\/li>\n\n\n\n<li><strong>T\u01b0 v\u1ea5n &amp; L\u1eadp h\u1ed3 s\u01a1 Giao d\u1ecbch li\u00ean k\u1ebft<\/strong> (Transfer Pricing Advisory).<\/li>\n\n\n\n<li><strong>Chu\u1ea9n h\u00f3a quy tr\u00ecnh K\u1ebf to\u00e1n &#8211; Thu\u1ebf<\/strong> &amp; T\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n\n\n\n<li>T\u01b0 v\u1ea5n c\u1ea5u tr\u00fac <strong>chi ph\u00ed nh\u00e2n s\u1ef1<\/strong> v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf TNCN.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>5 di\u1ec5n bi\u1ebfn ph\u00e1p l\u00fd n\u1ed5i b\u1eadt v\u00e0 nh\u1eefng h\u00e0m \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p T\u00f3m t\u1eaft nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd Th\u00e1ng 7\/2026 ghi nh\u1eadn nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong l\u0129nh v\u1ef1c ph\u00e1p l\u00fd v\u00e0 thu\u1ebf v\u1edbi h\u00e0ng lo\u1ea1t v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6799,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-6800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cap-nhat-thue-va-phap-ly"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6800","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=6800"}],"version-history":[{"count":1,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6800\/revisions"}],"predecessor-version":[{"id":6801,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/6800\/revisions\/6801"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/6799"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=6800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=6800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=6800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}