{"id":7794,"date":"2026-03-10T19:07:32","date_gmt":"2026-03-11T02:07:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7794"},"modified":"2026-03-17T02:43:47","modified_gmt":"2026-03-17T09:43:47","slug":"nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/","title":{"rendered":"Decree 168\/2025\/ND-CP proves capital contribution using financial statements."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ee7 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ec3 thay th\u1ebf c\u00e1c ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n hay kh\u00f4ng \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t \u0111\u1ec3 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ch\u1ea5p thu\u1eadn. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft d\u1ef1a tr\u00ean <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1s5SMBaG28HbPg82XBworahYLnT7Gbacl\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  T\u1ea3i File T\u00f3m T\u1eaft <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\" >Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong vi\u1ec7c x\u00e1c nh\u1eadn v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\" >Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh h\u1ee3p l\u1ec7?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\" >Th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\" >H\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\" >C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng minh g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\" >Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n 90 ng\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\" >C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng khi \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\"><\/span><b>Vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong vi\u1ec7c x\u00e1c nh\u1eadn v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, vi\u1ec7c ch\u1ee9ng minh th\u1ef1c g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u1ec1 t\u00e0i ch\u00ednh. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ee9c tranh v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh m\u00e0 c\u00f2n l\u00e0 b\u1eb1ng ch\u1ee9ng x\u00e1c th\u1ef1c v\u1ec1 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 \u0111\u01b0\u1ee3c huy \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00e9p c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 th\u00f4ng qua M\u00e3 s\u1ed1 411 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7. \u0110\u1eb7c bi\u1ec7t, trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa t\u00e0i s\u1ea3n t\u0103ng th\u00eam nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 v\u1ed1n g\u00f3p th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c n\u00e0y, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o c\u00e1c<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p nh\u1eb1m ki\u1ec7n to\u00e0n h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch tr\u01b0\u1edbc khi tr\u00ecnh n\u1ed9p c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7796\" aria-describedby=\"caption-attachment-7796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7796\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7796\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP ban h\u00e0nh ng\u00e0y 30\/06\/2025 \u0111\u00e3 mang l\u1ea1i khung ph\u00e1p l\u00fd m\u1edbi, chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd ch\u1ee9ng minh ho\u00e0n t\u1ea5t g\u00f3p v\u1ed1n. C\u1ee5 th\u1ec3, t\u1ea1i Kho\u1ea3n 12 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1ecbnh ngh\u0129a r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c x\u00e1c nh\u1eadn h\u1ee3p l\u1ec7 m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh m\u1ee5c c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao ho\u1eb7c tr\u00edch sao s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n ho\u1eb7c s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c th\u00e0nh vi\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00e3 n\u1ed9p theo \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 vi\u1ec7c chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p (\u0111\u00e2y th\u01b0\u1eddng l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n t\u1ea5t vi\u1ec7c g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 12 v\u1ec1 \u201cgi\u1ea5y t\u1edd kh\u00e1c\u201d trong Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP m\u1edf ra c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p trong vi\u1ec7c ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng qua c\u00e1c b\u1eb1ng ch\u1ee9ng gi\u00e1n ti\u1ebfp nh\u01b0ng c\u00f3 t\u00ednh x\u00e1c th\u1ef1c cao.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\"><\/span><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 gi\u1ea5y t\u1edd ch\u1ee9ng minh h\u1ee3p l\u1ec7?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t c\u00e2u h\u1ecfi li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 \u201cgi\u1ea5y t\u1edd kh\u00e1c\u201d theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP hay kh\u00f4ng. V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n, m\u1ed9t b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 b\u1eb1ng ch\u1ee9ng m\u1ea1nh m\u1ebd nh\u1ea5t v\u1ec1 vi\u1ec7c t\u00e0i s\u1ea3n \u0111\u00e3 th\u1ef1c s\u1ef1 h\u00ecnh th\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, theo ph\u1ea3n h\u1ed3i t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0o th\u00e1ng 3\/2026, m\u1eb7c d\u00f9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u1ed9 tin c\u1eady cao nh\u01b0ng vi\u1ec7c ch\u1ea5p thu\u1eadn n\u00f3 nh\u01b0 m\u1ed9t ch\u1ee9ng t\u1eeb thay th\u1ebf ho\u00e0n to\u00e0n cho gi\u1ea5y x\u00e1c nh\u1eadn chuy\u1ec3n ti\u1ec1n v\u1eabn c\u1ea7n s\u1ef1 xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh h\u1ed3 s\u01a1 v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1ef1a ch\u1ecdn<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1eeb kh\u00e2u h\u1ea1ch to\u00e1n \u0111\u1ebfn khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 S\u1edf K\u1ebf ho\u1ea1ch &amp; \u0110\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o vi\u1ec7c ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh lu\u00f4n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>Th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh thu\u1ed9c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 c\u00f3 th\u1ea9m quy\u1ec1n cao nh\u1ea5t trong vi\u1ec7c quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1. C\u01a1 quan n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p v\u1ec1 tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo \u0111\u00fang tinh th\u1ea7n Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi th\u1ef1c hi\u1ec7n ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c y\u00eau c\u1ea7u t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i tr\u1ef1c ti\u1ebfp li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 nh\u1eadn h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan c\u1ea5p t\u1ec9nh s\u1ebd \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf gi\u1eefa c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u00e0 ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c ch\u1ebf t\u00e0i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\"><\/span><b>H\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7797\" aria-describedby=\"caption-attachment-7797\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7797\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg\" alt=\"C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP h\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7797\" class=\"wp-caption-text\">C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP h\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c y\u00eau c\u1ea7u t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP. H\u1ed3 s\u01a1 ph\u1ea3i \u0111i k\u00e8m b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c thanh to\u00e1n r\u00f5 r\u00e0ng theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng t\u1ed5ng h\u1ee3p th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gi\u1ea5y t\u1edd ch\u1ee9ng minh ch\u1ee7 y\u1ebfu<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3p b\u1eb1ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Phi\u1ebfu thu, Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3p chuy\u1ec3n kho\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea5y b\u00e1o C\u00f3, X\u00e1c nh\u1eadn s\u1ed1 d\u01b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">G\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n b\u00e0n giao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 ch\u1ee9ng th\u01b0 \u0111\u1ecbnh gi\u00e1 h\u1ee3p l\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng BCTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ki\u1ec3m to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n r\u00f5 t\u1ea1i M\u00e3 s\u1ed1 411<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng m\u1ecdi gi\u1ea5y t\u1edd ch\u1ee9ng minh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP ph\u1ea3i l\u00e0 b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 ch\u1ee9ng th\u1ef1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd cao nh\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\"><\/span><b>C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng g\u1eb7p ph\u1ea3i c\u00e1c l\u1ed7i ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp, vi ph\u1ea1m y\u00eau c\u1ea7u v\u1ec1 t\u00ednh minh b\u1ea1ch. S\u1ed1 li\u1ec7u th\u1ef1c g\u00f3p tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i kh\u00f4ng kh\u1edbp v\u1edbi n\u1ed9i dung \u0111\u0103ng k\u00fd t\u0103ng v\u1ed1n, khi\u1ebfn c\u01a1 quan ch\u1ee9c n\u0103ng nghi ng\u1edd t\u00ednh th\u1ef1c thi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1eddi h\u1ea1n 90 ng\u00e0y g\u00f3p v\u1ed1n theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00e1c giao d\u1ecbch v\u1ed1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, \u0111\u1ec3 h\u1ed3 s\u01a1 t\u0103ng v\u1ed1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t thu\u1eadn l\u1ee3i, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 c\u1ea7n chu\u1ea9n b\u1ecb m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch m\u00e0 c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t gi\u1eefa th\u1ef1c t\u1ebf g\u00f3p v\u1ed1n v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00e1c giao d\u1ecbch v\u1ed1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ch\u1ee9ng minh g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thay th\u1ebf ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n. C\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c n\u00ean \u01b0u ti\u00ean ki\u1ec3m to\u00e1n \u0111\u1ec3 t\u0103ng t\u00ednh thuy\u1ebft ph\u1ee5c cho h\u1ed3 s\u01a1.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\"><\/span>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n 90 ng\u00e0y \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi h\u1ea1n n\u00e0y b\u1eaft \u0111\u1ea7u t\u00ednh t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau th\u1eddi gian n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 vi\u1ec7c thanh to\u00e1n th\u1ef1c t\u1ebf \u0111\u00e3 di\u1ec5n ra trong khung th\u1eddi gian 90 ng\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\"><\/span>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng khi \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u00f9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho ph\u00e9p s\u1eed d\u1ee5ng gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0ng x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng v\u1eabn l\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u00f3ng vai tr\u00f2 h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thay th\u1ebf ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n. 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B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u00f3ng vai tr\u00f2 h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7794","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7794"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7794\/revisions"}],"predecessor-version":[{"id":7856,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7794\/revisions\/7856"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7795"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}