{"id":7680,"date":"2026-11-06T16:18:04","date_gmt":"2026-11-06T09:18:04","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/cap-nhat-phap-ly-va-thue-thang-11-2026\/"},"modified":"2026-11-06T16:23:40","modified_gmt":"2026-11-06T09:23:40","slug":"cap-nhat-phap-ly-va-thue-thang-11-2026","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/cap-nhat-phap-ly-va-thue-thang-11-2026\/","title":{"rendered":"C\u1eadp Nh\u1eadt Ph\u00e1p L\u00fd V\u00e0 Thu\u1ebf \u2013 Th\u00e1ng 11\/2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Th\u00e1ng 11\/2026 ghi nh\u1eadn nhi\u1ec1u c\u1eadp nh\u1eadt \u0111\u00e1ng ch\u00fa \u00fd trong l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0, thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 lao \u0111\u1ed9ng. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p; b\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c d\u1ef1 th\u1ea3o ch\u00ednh s\u00e1ch \u0111ang \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng c\u0169ng \u0111\u1eb7t ra nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n theo d\u00f5i.<\/p>\n\n<p class=\"wp-block-paragraph\">Russell Bedford KTC t\u1ed5ng h\u1ee3p nh\u1eefng n\u1ed9i dung n\u1ed5i b\u1eadt v\u00e0 c\u00e1c l\u01b0u \u00fd th\u1ef1c ti\u1ec5n d\u00e0nh cho doanh nghi\u1ec7p trong b\u1ea3n tin th\u00e1ng n\u00e0y.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 \u0110\u1ea7u t\u01b0<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">1.1. Ngh\u1ecb \u0111\u1ecbnh 342\/2026\/N\u0110-CP: \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 342\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 18\/10\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/N\u0110-CP, v\u1edbi nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n m\u1edf r\u1ed9ng m\u1ea1ng l\u01b0\u1edbi b\u00e1n l\u1ebb c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 thu\u1ed9c qu\u1ed1c gia c\u00f3 cam k\u1ebft qu\u1ed1c t\u1ebf ph\u00f9 h\u1ee3p v\u1ec1 b\u00e3i b\u1ecf th\u1ee7 t\u1ee5c ki\u1ec3m tra nhu c\u1ea7u kinh t\u1ebf (ENT) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ENT khi m\u1edf th\u00eam c\u01a1 s\u1edf b\u00e1n l\u1ebb, t\u00f9y thu\u1ed9c ph\u1ea1m vi cam k\u1ebft v\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng. Tuy nhi\u00ean, quy \u0111\u1ecbnh mi\u1ec5n tr\u1eeb ENT \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf b\u00e1n l\u1ebb c\u00f3 di\u1ec7n t\u00edch d\u01b0\u1edbi 500m\u00b2 \u0111\u1eb7t t\u1ea1i trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho lo\u1ea1i h\u00ecnh c\u1eeda h\u00e0ng ti\u1ec7n l\u1ee3i, si\u00eau th\u1ecb mini v\u00e0 si\u00eau th\u1ecb. Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh vi\u1ec7c l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 an ninh qu\u1ed1c gia \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 m\u1ea1ng l\u01b0\u1edbi b\u00e1n l\u1ebb thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t \u0111i\u1ec3m c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n v\u1edbi ho\u1ea1t \u0111\u1ed9ng M&amp;A l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i h\u00ecnh th\u00e0nh t\u1eeb giao d\u1ecbch g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n ho\u1eb7c ph\u1ea7n v\u1ed1n g\u00f3p c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh c\u00e1c c\u01a1 s\u1edf b\u00e1n l\u1ebb hi\u1ec7n h\u1eefu trong th\u1eddi gian ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p, t\u1ed1i \u0111a 12 th\u00e1ng, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n ti\u1ebfp.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>T\u00e1c \u0111\u1ed9ng v\u00e0 khuy\u1ebfn ngh\u1ecb c\u1ee7a KTC: <\/strong>Quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng chu\u1ed7i b\u00e1n l\u1ebb v\u00e0 giao d\u1ecbch M trong l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 ri\u00eang qu\u1ed1c gia c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, cam k\u1ebft ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng, lo\u1ea1i h\u00ecnh v\u00e0 di\u1ec7n t\u00edch c\u01a1 s\u1edf b\u00e1n l\u1ebb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 ENT. V\u1edbi giao d\u1ecbch M, c\u1ea7n r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p. Doanh nghi\u1ec7p v\u1eadn h\u00e0nh n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u0169ng n\u00ean \u0111\u00e1nh gi\u00e1 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 quy m\u00f4 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn an ninh qu\u1ed1c gia.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1.2. Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i: Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t th\u00f4ng tin k\u00ea khai<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, ho\u1eb7c c\u00f3 quy\u1ec1n chi ph\u1ed1i doanh nghi\u1ec7p, thu\u1ed9c di\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin khi \u0111\u0103ng k\u00fd ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">Xem ph\u00e2n t\u00edch chi ti\u1ebft c\u1ee7a KTC: <a href=\"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/kinh-doanh-tai-viet-nam\/chu-so-huu-huong-loi-quy-dinh-ke-khai\/\"><strong>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i: Quy \u0111\u1ecbnh k\u00ea khai.<\/strong><\/a><\/p>\n\n<p class=\"wp-block-paragraph\">2. C\u1eadp nh\u1eadt thu\u1ebf<\/p>\n\n<p class=\"wp-block-paragraph\">2.1.Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP: Gi\u1ea3m 30% thu\u1ebf TNDN v\u00e0 TNCN trong k\u1ef3 t\u00ednh thu\u1ebf 2026-2027<\/p>\n\n<p class=\"wp-block-paragraph\">Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP quy \u0111\u1ecbnh gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p (sau khi tr\u1eeb c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf hi\u1ec7n h\u00e0nh) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng. Ch\u00ednh s\u00e1ch c\u0169ng \u00e1p d\u1ee5ng gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m h\u1ed9 kinh doanh, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 khu v\u1ef1c kinh doanh quy m\u00f4 nh\u1ecf, g\u00f3p ph\u1ea7n gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1ea1o th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ec3 doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kinh doanh duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng, t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1c \u0111\u1ed9ng v\u00e0 khuy\u1ebfn ngh\u1ecb t\u1eeb KTC:<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p, c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n doanh thu:<\/strong> \u01af\u1edbc t\u00ednh t\u1ed5ng doanh thu n\u0103m 2026 v\u00e0 2027 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng. V\u1edbi doanh nghi\u1ec7p, doanh thu x\u00e9t ng\u01b0\u1ee1ng bao g\u1ed3m doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c; c\u1ea7n l\u01b0u \u00fd c\u1ea3 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n\n\n\n<li><strong>Ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf 2026:<\/strong> D\u00f9 Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 29\/10\/2026, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN c\u00e1c qu\u00fd. Khi t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong 04 qu\u00fd \u0111\u1ea1t t\u1ed1i thi\u1ec3u 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p. C\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 k\u00ea khai gi\u1ea3m thu\u1ebf theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng ch\u01b0a \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m.<\/li>\n\n\n\n<li><strong>X\u1eed l\u00fd khi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu:<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh thu n\u0103m v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, khi doanh thu l\u0169y k\u1ebf trong n\u0103m v\u01b0\u1ee3t ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng, ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh theo M\u1eabu s\u1ed1 03 ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP v\u00e0 n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m. Kho\u1ea3n thu\u1ebf b\u1ed5 sung n\u00e0y kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>2.2. \u0110\u1ec1 xu\u1ea5t gi\u1ea3m ph\u1ea1t khai thu\u1ebf ch\u1eadm v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u01a1 quan qu\u1ea3n l\u00fd \u0111ang xem x\u00e9t \u0111\u1ec1 xu\u1ea5t th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf thu\u1ed9c hai tr\u1ea1ng th\u00e1i:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u1ea1ng th\u00e1i 03:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li><strong>Tr\u1ea1ng th\u00e1i 06:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Theo \u0111\u1ec1 xu\u1ea5t, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, vi\u1ec7c x\u1eed l\u00fd n\u00e0y kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi mi\u1ec5n ngh\u0129a v\u1ee5 n\u1ed9p s\u1ed1 thu\u1ebf g\u1ed1c c\u00f2n n\u1ee3.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/strong> C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c di\u1ec7n tr\u00ean n\u00ean r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng m\u00e3 s\u1ed1 thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 c\u00e1c kho\u1ea3n ngh\u0129a v\u1ee5 ch\u01b0a ho\u00e0n th\u00e0nh \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c ban h\u00e0nh ch\u00ednh th\u1ee9c.<\/p>\n\n<p class=\"wp-block-paragraph\">3. K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n<\/p>\n\n<p class=\"wp-block-paragraph\">3.1. D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/p>\n\n<p class=\"wp-block-paragraph\">D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ti\u00eau chu\u1ea9n h\u00e0nh ngh\u1ec1 v\u00e0 m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n h\u00f3a, ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n.<\/p>\n\n<p class=\"wp-block-paragraph\">Xem ph\u00e2n t\u00edch chi ti\u1ebft c\u1ee7a KTC: <a href=\"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\/\"><strong>D\u1ef1 th\u1ea3o s\u1eeda \u0111\u1ed5i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/strong><\/a><\/p>\n\n<p class=\"wp-block-paragraph\">3.2. D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 45\/2013\/TT-BTC: C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n<p class=\"wp-block-paragraph\">Ng\u00e0y 14\/10\/2026, B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 \u0111\u1ecbnh h\u01b0\u1edbng x\u00e2y d\u1ef1ng Th\u00f4ng t\u01b0 thay th\u1ebf Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, t\u1eadp trung c\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n gi\u1ea3n h\u00f3a m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c.<\/p>\n\n<p class=\"wp-block-paragraph\">Trong khi ch\u1edd v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t danh m\u1ee5c t\u00e0i s\u1ea3n v\u00e0 ch\u00ednh s\u00e1ch kh\u1ea5u hao hi\u1ec7n h\u00e0nh \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh n\u0103m 2027.<\/p>\n\n<p class=\"wp-block-paragraph\">4. Lao \u0111\u1ed9ng  Nh\u00e2n s\u1ef1<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4.1. Ngh\u1ecb \u0111\u1ecbnh 393\/2026\/N\u0110-CP: T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu h\u00fat v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i ch\u1ea5t l\u01b0\u1ee3ng cao<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2026, Ngh\u1ecb \u0111\u1ecbnh 393\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 219\/2025\/N\u0110-CP, \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n tuy\u1ec3n d\u1ee5ng v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng linh ho\u1ea1t h\u01a1n, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi nh\u00e2n s\u1ef1 c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m ph\u00f9 h\u1ee3p.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi chuy\u00ean gia:<\/strong> C\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1edbi \u00edt nh\u1ea5t 05 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c ph\u00f9 h\u1ee3p m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc. Tr\u01b0\u1eddng h\u1ee3p s\u1edf h\u1eefu b\u1eb1ng c\u1eed nh\u00e2n lo\u1ea1i gi\u1ecfi tr\u1edf l\u00ean thu\u1ed9c ng\u00e0nh \u0111\u00e0o t\u1ea1o v\u1ec1 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc n\u1eb1m trong nh\u00f3m 500 tr\u01b0\u1eddng h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi theo c\u00e1c b\u1ea3ng x\u1ebfp h\u1ea1ng \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh, chuy\u00ean gia ch\u1ec9 c\u1ea7n \u00edt nh\u1ea5t 01 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c ph\u00f9 h\u1ee3p v\u1edbi v\u1ecb tr\u00ed d\u1ef1 ki\u1ebfn \u0111\u1ea3m nh\u1eadn t\u1ea1i Vi\u1ec7t Nam.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh:<\/strong> Gi\u1ea3m y\u00eau c\u1ea7u kinh nghi\u1ec7m t\u1eeb 03 n\u0103m xu\u1ed1ng c\u00f2n 02 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ecb tr\u00ed thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng di chuy\u1ec3n n\u1ed9i b\u1ed9 doanh nghi\u1ec7p:<\/strong> M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn v\u1edbi th\u1eddi h\u1ea1n t\u1ed1i \u0111a 03 n\u0103m.<\/li>\n\n\n\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng:<\/strong> B\u1ed5 sung m\u1ed9t s\u1ed1 nh\u00f3m nh\u00e2n l\u1ef1c thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean v\u00e0o di\u1ec7n kh\u00f4ng ph\u1ea3i c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng.<\/li>\n\n\n\n<li><strong>\u0110\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c:<\/strong> \u0110i\u1ec1u ch\u1ec9nh th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 v\u00e0 k\u00e9o d\u00e0i kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 gia h\u1ea1n gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Song song v\u1edbi vi\u1ec7c t\u1ea1o thu\u1eadn l\u1ee3i cho tuy\u1ec3n d\u1ee5ng, Ngh\u1ecb \u0111\u1ecbnh v\u1eabn \u0111\u1eb7t ra c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t nh\u1eb1m b\u1ea3o \u0111\u1ea3m an ninh, tr\u1eadt t\u1ef1 v\u00e0 an to\u00e0n x\u00e3 h\u1ed9i; trong \u0111\u00f3 kh\u00f4ng cho ph\u00e9p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd t\u1eeb KTC: <\/strong>Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t k\u1ebf ho\u1ea1ch tuy\u1ec3n d\u1ee5ng, nhu c\u1ea7u s\u1eed d\u1ee5ng chuy\u00ean gia v\u00e0 c\u01a1 c\u1ea5u lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed3ng th\u1eddi xem x\u00e9t c\u00e1c h\u1ed3 s\u01a1 \u0111ang chu\u1ea9n b\u1ecb ho\u1eb7c x\u1eed l\u00fd \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi khi Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n<p class=\"wp-block-paragraph\">4.2. Ngh\u1ecb \u0111\u1ecbnh 371\/2026\/N\u0110-CP: Quy \u0111\u1ecbnh v\u1ec1 tuy\u1ec3n d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/p>\n\n<p class=\"wp-block-paragraph\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/11\/2026, Ngh\u1ecb \u0111\u1ecbnh 371\/2026\/N\u0110-CP quy \u0111\u1ecbnh vi\u1ec7c tuy\u1ec3n d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh bao g\u1ed3m c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i; c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf li\u00ean Ch\u00ednh ph\u1ee7, c\u00e1c t\u1ed5 ch\u1ee9c khu v\u1ef1c v\u00e0 ti\u1ec3u khu v\u1ef1c; v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c thu\u1ed9c Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i; v\u0103n ph\u00f2ng th\u01b0\u1eddng tr\u00fa c\u1ee7a c\u01a1 quan th\u00f4ng t\u1ea5n, b\u00e1o ch\u00ed, ph\u00e1t thanh v\u00e0 truy\u1ec1n h\u00ecnh n\u01b0\u1edbc ngo\u00e0i; v\u00e0 t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng tuy\u1ec3n d\u1ee5ng:<\/strong> Khi c\u00f3 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00f4ng khai th\u00f4ng tin tuy\u1ec3n d\u1ee5ng tr\u00ean S\u00e0n giao d\u1ecbch vi\u1ec7c l\u00e0m qu\u1ed1c gia, n\u1ec1n t\u1ea3ng vi\u1ec7c l\u00e0m h\u1ee3p ph\u00e1p kh\u00e1c ho\u1eb7c website ch\u00ednh th\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c.<\/li>\n\n\n\n<li><strong>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd h\u1ed3 s\u01a1:<\/strong> Trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u00f4ng b\u00e1o th\u00f4ng tin ng\u01b0\u1eddi \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng; ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam c\u0169ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>L\u00e0m r\u00f5 th\u1ee7 t\u1ee5c khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng:<\/strong> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u00f4ng b\u00e1o trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng; c\u01a1 quan qu\u1ea3n l\u00fd c\u00f3 03 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 x\u00e1c nh\u1eadn ch\u1ea5m d\u1ee9t qu\u1ea3n l\u00fd v\u00e0 ho\u00e0n tr\u1ea3 h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd t\u1eeb KTC: <\/strong>C\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ea7n c\u1eadp nh\u1eadt quy tr\u00ecnh tuy\u1ec3n d\u1ee5ng, th\u00f4ng b\u00e1o v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1. C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c tuy\u1ec3n d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng Vi\u1ec7t Nam theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan.<\/p>\n\n<p class=\"wp-block-paragraph\">5. R\u00e0 so\u00e1t tu\u00e2n th\u1ee7 tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh 2026<\/p>\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c ngh\u0129a v\u1ee5 \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh:<\/p>\n\n<p class=\"wp-block-paragraph\">5.1. \u01afu \u0111\u00e3i thu\u1ebf v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/p>\n\n<p class=\"wp-block-paragraph\">R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n v\u00e0 ng\u00e0nh ngh\u1ec1; ki\u1ec3m tra ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, th\u1eddi gian \u00e1p d\u1ee5ng v\u00e0 vi\u1ec7c h\u1ea1ch to\u00e1n ri\u00eang. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n l\u01b0u \u00fd ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP.<\/p>\n\n<p class=\"wp-block-paragraph\">5.2. Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n\n<p class=\"wp-block-paragraph\">Ki\u1ec3m tra vi\u1ec7c ghi nh\u1eadn doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai thu\u1ebf. \u0110\u1ed3ng th\u1eddi, r\u00e0 so\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n\n<p class=\"wp-block-paragraph\">5.3. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u nh\u00e2n s\u1ef1<\/p>\n\n<p class=\"wp-block-paragraph\">Th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00fang th\u1eddi h\u1ea1n; \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1ec1 lao \u0111\u1ed9ng, h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 v\u1edbi h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 d\u1eef li\u1ec7u b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n\n<p class=\"wp-block-paragraph\">5.4. Th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/p>\n\n<p class=\"wp-block-paragraph\">R\u00e0 so\u00e1t th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, ng\u00e0nh ngh\u1ec1 kinh doanh, c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i; c\u1eadp nh\u1eadt khi c\u00f3 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh.<\/p>\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-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#002a42;background-color:#eedbff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">Russell Bedford KTC \u2013 \u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Russell Bedford KTC \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh, r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 lao \u0111\u1ed9ng, c\u0169ng nh\u01b0 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Li\u00ean h\u1ec7 Russell Bedford KTC<\/strong> \u0111\u1ec3 trao \u0111\u1ed5i v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00e1ng 11\/2026 ghi nh\u1eadn nhi\u1ec1u c\u1eadp nh\u1eadt \u0111\u00e1ng ch\u00fa \u00fd trong l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0, thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 lao \u0111\u1ed9ng. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p; b\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c d\u1ef1 th\u1ea3o ch\u00ednh s\u00e1ch \u0111ang \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-7680","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\/7680","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=7680"}],"version-history":[{"count":2,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7680\/revisions"}],"predecessor-version":[{"id":7684,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7680\/revisions\/7684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/7681"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=7680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=7680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=7680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}