{"id":7547,"date":"2026-10-16T14:46:20","date_gmt":"2026-10-16T07:46:20","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/du-thao-sua-doi-luat-ke-toan-va-luat-kiem-toan-doc-lap-nhung-thay-doi-dang-chu-y-ve-dieu-kien-kinh-doanh-va-tieu-chuan-hanh-nghe\/"},"modified":"2026-10-16T15:00:59","modified_gmt":"2026-10-16T08:00:59","slug":"du-thao-sua-doi-luat-ke-toan-va-luat-kiem-toan-doc-lap-nhung-thay-doi-dang-chu-y-ve-dieu-kien-kinh-doanh-va-tieu-chuan-hanh-nghe","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/du-thao-sua-doi-luat-ke-toan-va-luat-kiem-toan-doc-lap-nhung-thay-doi-dang-chu-y-ve-dieu-kien-kinh-doanh-va-tieu-chuan-hanh-nghe\/","title":{"rendered":"D\u1ef1 Th\u1ea3o S\u1eeda \u0110\u1ed5i Lu\u1eadt K\u1ebf To\u00e1n V\u00e0 Lu\u1eadt Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp: Nh\u1eefng Thay \u0110\u1ed5i \u0110\u00e1ng Ch\u00fa \u00dd V\u1ec1 \u0110i\u1ec1u Ki\u1ec7n Kinh Doanh V\u00e0 Ti\u00eau Chu\u1ea9n H\u00e0nh Ngh\u1ec1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>L\u01b0u \u00fd ph\u00e1p l\u00fd t\u1eeb KTC:<\/em><\/strong> <em>B\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb h\u1ed3 s\u01a1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, g\u1ed3m T\u1edd tr\u00ecnh s\u1ed1 804\/TTr-CP, B\u00e1o c\u00e1o ti\u1ebfp thu, gi\u1ea3i tr\u00ecnh s\u1ed1 806\/BC-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 B\u00e1o c\u00e1o th\u1ea9m tra s\u1ed1 1421\/BC-UBKTTC16 c\u1ee7a \u1ee6y ban Kinh t\u1ebf v\u00e0 T\u00e0i ch\u00ednh, t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t. C\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y ph\u1ea3n \u00e1nh \u0111\u1ec1 xu\u1ea5t trong d\u1ef1 th\u1ea3o, ch\u01b0a ph\u1ea3i quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.  <\/em><\/p>\n\n<p class=\"wp-block-paragraph\">Trong khu\u00f4n kh\u1ed5 ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, Ch\u00ednh ph\u1ee7 \u0111\u00e3 tr\u00ecnh Qu\u1ed1c h\u1ed9i d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. V\u1edbi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, tr\u1ecdng t\u00e2m l\u00e0 gi\u1ea3m th\u1ee7 t\u1ee5c gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng nh\u01b0ng duy tr\u00ec ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n theo ph\u1ea1m vi c\u00f4ng vi\u1ec7c. V\u1edbi ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c \u0111\u1ec1 xu\u1ea5t t\u1eadp trung v\u00e0o c\u1eaft gi\u1ea3m h\u1ed3 s\u01a1 tr\u00f9ng l\u1eb7p v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. <br\/><\/p>\n\n<p class=\"wp-block-paragraph\">KTC t\u1ed5ng h\u1ee3p nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng d\u00e0nh cho doanh nghi\u1ec7p:<\/p>\n\n<p class=\"wp-block-paragraph\"><br\/><strong>PH\u1ea6N I. D\u1ef0 TH\u1ea2O S\u1eecA \u0110\u1ed4I LU\u1eacT K\u1ebe TO\u00c1N<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. \u0110\u01a1n gi\u1ea3n h\u00f3a \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u00e3i b\u1ecf th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng<\/strong>: \u0110\u1ec1 xu\u1ea5t b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c c\u1ea5p, c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, c\u00f9ng c\u00e1c kho\u1ea3n ph\u00ed th\u1ea9m \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng, nh\u1eb1m \u0111\u01b0a d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt \u0110\u1ea7u t\u01b0. <\/li>\n\n\n\n<li><strong>M\u1edf r\u1ed9ng ch\u1ee7 th\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>: Cho ph\u00e9p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng; l\u00e0m r\u00f5 s\u1ef1 tham gia c\u1ee7a h\u1ed9 kinh doanh; \u0111\u1ed3ng th\u1eddi m\u1edf r\u1ed9ng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (bao g\u1ed3m c\u1ea3 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n).<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>2. Ph\u00e2n \u0111\u1ecbnh ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n theo ph\u1ea1m vi d\u1ecbch v\u1ee5<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 57 theo h\u01b0\u1edbng g\u1eafn ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n v\u1edbi m\u1ee9c \u0111\u1ed9 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng vi\u1ec7c:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng<\/strong>: Th\u1ef1c hi\u1ec7n ghi s\u1ed5, h\u1ea1ch to\u00e1n nh\u01b0ng kh\u00f4ng k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC), ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n chung c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n (kho\u1ea3n 1 \u0110i\u1ec1u 51 Lu\u1eadt K\u1ebf to\u00e1n).<\/li>\n\n\n\n<li><strong>C\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n k\u00fd t\u00ean tr\u00ean BCTC c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong>: Ngo\u00e0i ti\u00eau chu\u1ea9n chung, ph\u1ea3i \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p <strong>Ch\u1ee9ng ch\u1ec9 n\u0103ng l\u1ef1c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li><strong>C\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong>: Ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u1ee7a ng\u01b0\u1eddi k\u00fd BCTC, c\u00f3 Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 c\u00f3 \u00edt nh\u1ea5t 02 n\u0103m c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>3. Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u00e0 c\u01a1 ch\u1ebf b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, k\u1ec3 c\u1ea3 khi thu\u00ea d\u1ecbch v\u1ee5 b\u00ean ngo\u00e0i.<\/li>\n\n\n\n<li><strong>B\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong>: C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng theo ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan.<\/li>\n\n\n\n<li>B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i: \u0110\u1ec1 xu\u1ea5t b\u00e3i b\u1ecf ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p; tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t c\u0103n c\u1ee9 v\u00e0o th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u00e0 ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>4. T\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd<\/strong>: C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m khai b\u00e1o, c\u1eadp nh\u1eadt th\u00f4ng tin; d\u1eef li\u1ec7u d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c c\u00f4ng khai \u0111\u1ecbnh k\u1ef3 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd v\u00e0 tra c\u1ee9u. <\/li>\n\n\n\n<li><strong>C\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c<\/strong>: Duy tr\u00ec y\u00eau c\u1ea7u c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>\u0110\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng<\/strong>: S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 69 theo h\u01b0\u1edbng \u0111\u00ecnh ch\u1ec9 c\u00f3 th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi vi ph\u1ea1m nghi\u00eam tr\u1ecdng v\u1ec1 chuy\u00ean m\u00f4n, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p; h\u00e0nh vi l\u00e0m sai l\u1ec7ch ho\u1eb7c th\u00f4ng \u0111\u1ed3ng l\u00e0m sai l\u1ec7ch BCTC, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n; v\u00e0 h\u00e0nh vi thu\u00ea, m\u01b0\u1ee3n, cho thu\u00ea, cho m\u01b0\u1ee3n Ch\u1ee9ng ch\u1ec9 n\u0103ng l\u1ef1c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 kh\u00f4ng \u0111\u01b0\u1ee3c k\u00fd BCTC trong th\u1eddi gian ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><br\/><strong>PH\u1ea6N II. D\u1ef0 TH\u1ea2O S\u1eecA \u0110\u1ed4I LU\u1eacT KI\u1ec2M TO\u00c1N \u0110\u1ed8C L\u1eacP <\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">D\u1ef1 th\u1ea3o ti\u1ebfp t\u1ee5c duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n kinh doanh \u0111\u1ed1i v\u1edbi <a href=\"https:\/\/ktcvietnam.com\/vi\/dich-vu\/dich-vu-kiem-toan-va-bao-dam\/\" target=\"_blank\" rel=\"noreferrer noopener\">d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/a>, t\u1eadp trung c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. C\u1eaft gi\u1ea3m h\u1ed3 s\u01a1 tr\u00f9ng l\u1eb7p<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Theo \u0110i\u1ec1u 21 v\u00e0 \u0110i\u1ec1u 22 s\u1eeda \u0111\u1ed5i, h\u1ed3 s\u01a1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c tinh g\u1ecdn:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>B\u00e3i b\u1ecf n\u1ed9p b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \/ \u0110\u1ea7u t\u01b0 v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u1ea5p ph\u00e9p t\u1ef1 khai th\u00e1c \u0111\u01b0\u1ee3c t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia.<\/li>\n\n\n\n<li>Ti\u1ebfp t\u1ee5c y\u00eau c\u1ea7u t\u00e0i li\u1ec7u ch\u1ee9ng minh n\u0103ng l\u1ef1c th\u1ef1c t\u1ebf v\u00e0 t\u00e0i ch\u00ednh: h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u1ed1n \u0111i\u1ec1u l\u1ec7\/v\u1ed1n g\u00f3p theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>2. R\u00fat ng\u1eafn th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t r\u00fat ng\u1eafn c\u00e1c th\u1eddi h\u1ea1n x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u1ea5p m\u1edbi: <\/strong>R\u00fat ng\u1eafn t\u1eeb 30 ng\u00e0y xu\u1ed1ng c\u00f2n <strong>10 ng\u00e0y l\u00e0m vi\u1ec7c.<\/strong><\/li>\n\n\n\n<li><strong>C\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh<\/strong>: R\u00fat ng\u1eafn t\u1eeb 20 ng\u00e0y xu\u1ed1ng c\u00f2n<strong> 05 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>3. R\u00e0 so\u00e1t c\u01a1 ch\u1ebf ch\u1ea5p thu\u1eadn ki\u1ec3m to\u00e1n \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch c\u00f4ng ch\u00fang<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">H\u1ed3 s\u01a1 d\u1ef1 th\u1ea3o \u0111\u1ecbnh h\u01b0\u1edbng ban h\u00e0nh v\u0103n b\u1ea3n thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 84\/2016\/N\u0110-CP nh\u1eb1m kh\u1eafc ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00ea duy\u1ec7t, ch\u1ea5p thu\u1eadn tr\u00f9ng l\u1eb7p gi\u1eefa B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n<p class=\"wp-block-paragraph\"><br\/><strong>PH\u1ea6N III. TH\u1edcI \u0110I\u1ec2M HI\u1ec6U L\u1ef0C V\u00c0 C\u00c1C V\u1ea4N \u0110\u1ec0 CHUY\u1ec2N TI\u1ebeP <\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c d\u1ef1 ki\u1ebfn<\/strong>: D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/03\/2027<\/li>\n\n\n\n<li><strong>C\u00e1c v\u1ea5n \u0111\u1ec1 chuy\u1ec3n ti\u1ebfp c\u1ea7n theo d\u00f5i:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n: D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh ng\u01b0\u1eddi s\u1edf h\u1eefu m\u1ed9t s\u1ed1 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c d\u1ef1 thi l\u1ea5y Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA). C\u1ea7n ph\u00e2n bi\u1ec7t quy\u1ec1n d\u1ef1 thi n\u00e0y v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 v\u00e0 quy\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 theo c\u01a1 ch\u1ebf m\u1edbi. <\/li>\n\n\n\n<li>Doanh nghi\u1ec7p k\u1ebf to\u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng: C\u1ea7n theo d\u00f5i quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng, gi\u00e1 tr\u1ecb gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p v\u00e0 th\u1eddi h\u1ea1n \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi.<\/li>\n\n\n\n<li>H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111ang th\u1ef1c hi\u1ec7n: Theo d\u00f5i c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean t\u1ee5c trong c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<br\/><br\/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-1 is-layout-constrained wp-container-core-group-is-layout-95915f35 wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-left-radius:10px;border-bottom-right-radius:10px;color:#003d61;background-color:#ece6ff;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>KHUY\u1ebeN NGH\u1eca T\u1eea KTC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1eeb \u0111\u1ecbnh h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i sang c\u01a1 ch\u1ebf &#8220;h\u1eadu ki\u1ec3m d\u1ef1a tr\u00ean r\u1ee7i ro&#8221; c\u1ee7a d\u1ef1 th\u1ea3o, KTC khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0110\u00e1nh gi\u00e1 ch\u1eb7t ch\u1ebd n\u0103ng l\u1ef1c nh\u00e0 cung c\u1ea5p<\/strong>: Khi thu\u00ea ngo\u00e0i, c\u1ea7n r\u00e0 so\u00e1t ch\u1ee9ng ch\u1ec9 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u1ee7a nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp k\u00fd <a href=\"https:\/\/ktcvietnam.com\/vi\/dich-vu\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">BCTC<\/a> ho\u1eb7c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo d\u1ef1 th\u1ea3o \u0110i\u1ec1u 57 m\u1edbi. Kh\u00f4ng n\u00ean l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p ch\u1ec9 d\u1ef1a tr\u00ean ti\u00eau ch\u00ed chi ph\u00ed. <\/li>\n\n\n\n<li><strong>Si\u1ebft ch\u1eb7t \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5:<\/strong> X\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 ph\u1ea1m vi c\u00f4ng vi\u1ec7c, tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt, ngh\u0129a v\u1ee5 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u00e0 c\u01a1 ch\u1ebf b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, b\u1edfi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li><strong>Ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh:<\/strong> Duy tr\u00ec h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb minh b\u1ea1ch, c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu cao. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 gi\u1ea3i ph\u00e1p c\u1ed1t l\u00f5i gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro khi c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ea9y m\u1ea1nh c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m d\u1ef1a tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u. <\/li>\n<\/ol>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><br\/>KTC s\u1ebd ti\u1ebfp t\u1ee5c theo d\u00f5i s\u00e1t sao ti\u1ebfn tr\u00ecnh th\u1ea3o lu\u1eadn, xem x\u00e9t th\u00f4ng qua d\u1ef1 \u00e1n Lu\u1eadt t\u1ea1i Qu\u1ed1c h\u1ed9i \u0111\u1ec3 k\u1ecbp th\u1eddi th\u00f4ng tin \u0111\u1ebfn Qu\u00fd doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u01b0u \u00fd ph\u00e1p l\u00fd t\u1eeb KTC: B\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb h\u1ed3 s\u01a1 d\u1ef1 \u00e1n Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, g\u1ed3m T\u1edd tr\u00ecnh s\u1ed1 804\/TTr-CP, B\u00e1o c\u00e1o ti\u1ebfp thu, gi\u1ea3i tr\u00ecnh s\u1ed1 806\/BC-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 B\u00e1o c\u00e1o th\u1ea9m tra [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-7547","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\/7547","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=7547"}],"version-history":[{"count":10,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7547\/revisions"}],"predecessor-version":[{"id":7560,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7547\/revisions\/7560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/7546"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=7547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=7547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=7547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}