{"id":7816,"date":"2026-03-11T02:19:32","date_gmt":"2026-03-11T09:19:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7816"},"modified":"2026-03-11T02:19:32","modified_gmt":"2026-03-11T09:19:32","slug":"huong-dan-nop-thuyet-minh-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/","title":{"rendered":"Instructions for submitting the Explanatory Notes to the Financial Statements via the Public Service Portal, HTKK, and eTax."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Submitting the Explanatory Notes to the Financial Statements is a mandatory procedure accompanying the corporate income tax return that accountants need to complete by the deadline in 2026. Understanding the electronic submission process of the tax authority not only saves businesses time but also ensures transparency in presenting accounting policies, especially when changes in accounting currency occur. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 99\/2025\/TT-BTC.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">In practice, many businesses choose to use specialized solutions such as <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">professional tax accounting services<\/span><\/a><\/span><span style=\"font-weight: 400;\"> To ensure that the settlement documents and appendices, including the Notes to the Financial Statements, are prepared and submitted in accordance with the regulations of the tax authorities.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">Index<\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >Overview of submitting Notes to the Financial Statements<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Tinh_chat_phap_ly\" >Legal nature<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Vai_tro_doi_voi_co_quan_thue\" >Role for the tax authorities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doi_tuong_va_thoi_han_nop\" >Eligibility and submission deadline<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Moi_lien_he_voi_he_thong_to_khai_thue\" >The connection with the tax return system.<\/a><\/li><\/ul><\/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\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\" >How to submit the Explanatory Notes to the Financial Statements via the Public Service portal (detailed instructions)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\" >Step 1: Log in to the General Department of Taxation&#039;s Public Services system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\" >Step 2: Prepare and submit the corporate income tax return.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\" >Step 3: Attach the Financial Statement Notes and complete the process.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\" >How to submit the Explanatory Notes to the Financial Statements via HTKK and the Electronic Tax System.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\" >Instructions for submitting the Explanatory Notes to the Financial Statements for the Report on Conversion to Vietnamese Dong<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\" >Mistakes to avoid when submitting the Notes to the Financial Statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\" >Frequently Asked Questions Regarding the Submission of the Financial Statement Notes for March 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\" >Is submitting the Notes to the Financial Statements mandatory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Co_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\" >Is a separate digital signature required for the Notes to the Financial Statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Thoi_han_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\" >What is the deadline for submitting the Notes to the Financial Statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/huong-dan-nop-thuyet-minh-bao-cao-tai-chinh\/#Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\" >Do small businesses applying Circular 133 have to submit Notes to Financial Statements?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>Overview of submitting Notes to the Financial Statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The explanatory notes to the financial statements play a crucial role in explaining and supplementing the information presented in a company&#039;s financial reporting system. More than just a supporting document, they provide a basis for regulatory authorities to better understand accounting policies, financial fluctuations, and events occurring during the period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure the accuracy of records before submission, many businesses now proactively review data through... <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">Financial reporting services<\/span><\/a><\/span><span style=\"font-weight: 400;\"> To minimize errors in the process of preparing and submitting reports.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_chat_phap_ly\"><\/span><b>Legal nature<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The explanatory notes are a component of the financial reporting system, functioning to provide detailed explanations of the items presented in the Balance Sheet and Income Statement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_doi_voi_co_quan_thue\"><\/span><b>Role for the tax authorities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Through this document, the tax authorities can assess the accounting methods applied by the business, events occurring after the end of the fiscal year, as well as any related potential financial obligations or commitments.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_va_thoi_han_nop\"><\/span><b>Eligibility and submission deadline<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All operating businesses must submit the Explanatory Notes to Financial Statements along with the corporate income tax (CIT) settlement documents within 90 days from the end of the fiscal year, usually before March 31st of each year.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Moi_lien_he_voi_he_thong_to_khai_thue\"><\/span><b>The connection with the tax return system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The explanatory notes to the financial statements are an appendix to the tax return form 03\/TNDN. Upon completion and submission of the explanatory notes to the financial statements, the tax authority&#039;s system will recognize the tax return as complete, facilitating data verification and inspection.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_tren_Dich_vu_cong_chi_tiet\"><\/span><b>How to submit the Explanatory Notes to the Financial Statements via the Public Service portal (detailed instructions)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7820\" aria-describedby=\"caption-attachment-7820\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7820\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean D\u1ecbch v\u1ee5 c\u00f4ng chi ti\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-tren-Dich-vu-cong-chi-tiet-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7820\" class=\"wp-caption-text\">How to submit the Explanatory Notes to the Financial Statements via the Public Service portal (detailed instructions)<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">To submit the Explanatory Notes to the Financial Statements through the tax authority&#039;s electronic system, accountants need to prepare in advance the following conditions: a valid digital signature, the financial statement data file, and a completed tax return.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a detailed procedure to help accountants perform this task quickly and minimize system errors.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_nhap_he_thong_Dich_vu_cong_cua_Tong_cuc_Thue\"><\/span><b>Step 1: Log in to the General Department of Taxation&#039;s Public Services system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The first step to submitting the Explanatory Notes to the Financial Statements is to access the Tax Department&#039;s public service portal at the following address: <\/span><a href=\"https:\/\/dichvucong.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/dichvucong.gdt.gov.vn<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">This is a centralized administrative procedure processing system that the General Department of Taxation will widely implement from 2025 and continue to apply in 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Taxpayers use their business tax identification number and password to log into the system. After successful access, they need to check that the digital signature device (USB Token) is connected to the computer and that the electronic signature software is ready to use.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Lap_va_nop_to_khai_quyet_toan_thue_thu_nhap_doanh_nghiep\"><\/span><b>Step 2: Prepare and submit the corporate income tax return.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After logging in, the accountant accesses the &quot;Submit Tax Return&quot; function and selects form 03\/TNDN issued under Circular 80\/2021\/TT-BTC to finalize corporate income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The implementation process includes two common methods:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Online declaration: Taxpayers directly enter financial information on the form displayed on the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upload XML file: Accountants export data from accounting software or HTKK software and upload it to the system.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After completing the data, the taxpayer clicks &quot;Sign Document,&quot; enters the Token PIN to confirm the declaration. This is an important preparatory step before submitting the Explanatory Notes to the Financial Statements in the attached Appendix.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Dinh_kem_ban_Thuyet_minh_Bao_cao_tai_chinh_va_hoan_tat\"><\/span><b>Step 3: Attach the Financial Statement Notes and complete the process.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">After signing and submitting form 03\/TNDN, the system will display an interface allowing you to upload additional documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To complete the submission of the Notes to the Financial Statements, taxpayers should follow these steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access the Attach Documents section.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Find the Notes to the Financial Statements section.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click Select file and upload file from computer<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The file formats accepted by the system typically include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDF: This is the recommended format because it helps minimize display errors and ensures data integrity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excel: Some businesses use this format when they want to present detailed tables for easy inspection by tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After uploading the file, the accountant needs to electronically sign the appendix one more time. If this signing step is skipped, the submission of the Financial Statement Notes will be marked as incomplete by the system.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_qua_HTKK_va_He_thong_Thue_dien_tu\"><\/span><b>How to submit the Explanatory Notes to the Financial Statements via HTKK and the Electronic Tax System.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7819\" aria-describedby=\"caption-attachment-7819\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7819\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua H\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-qua-He-thong-Thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7819\" class=\"wp-caption-text\">How to submit the Explanatory Notes to the Financial Statements via the Electronic Tax System<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition to submitting the Explanatory Statement of Financial Statements through the HTKK software in conjunction with the eTax electronic tax system, many businesses still choose to submit the Statement through the Public Service Portal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the latest version of the HTKK software, accountants need to select the correct option:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fiscal year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting system applied<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After completing the report, select the &quot;Export XML&quot; function to create a standard data file.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Procedure for submitting appendices on the system <\/span><a href=\"http:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thuedientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\"> as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log in to the eTax system using your business administrator account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Select the Tax Filing option.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access the Declaration Lookup feature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Find the submitted corporate income tax return.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the &quot;Submit Appendix&quot; column, upload the explanatory file and electronically sign it.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After the digital signature step is completed, the system will acknowledge that the Financial Statement Explanatory Notes have been successfully submitted.<\/span><\/p>\n<p><b>Note: <\/b><span style=\"font-weight: 400;\">The average exchange rate is determined by averaging the buying and selling transfer rates of the commercial bank where the business regularly conducts transactions. The method for determining the exchange rate should be clearly stated in the financial statement notes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_nop_Thuyet_minh_Bao_cao_tai_chinh_doi_voi_Bao_cao_chuyen_doi_sang_Viet_Nam_Dong\"><\/span><b>Instructions for submitting the Explanatory Notes to the Financial Statements for the Report on Conversion to Vietnamese Dong<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7818\" aria-describedby=\"caption-attachment-7818\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7818\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg\" alt=\"C\u00e1ch n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o chuy\u1ec3n \u0111\u1ed5i sang Vi\u1ec7t Nam \u0110\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-Thuyet-minh-Bao-cao-tai-chinh-doi-voi-Bao-cao-chuyen-doi-sang-Viet-Nam-Dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7818\" class=\"wp-caption-text\">Instructions for submitting the Explanatory Notes to the Financial Statements for the Report on Conversion to Vietnamese Dong<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">For FDI enterprises or entities using foreign currency as their accounting currency, the submission of the Notes to the Financial Statements must include an explanation of the conversion of the Financial Statements to Vietnamese Dong.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Circular 99\/2025\/TT-BTC, businesses must comply with the principle of exchange rate conversion to ensure the consistency of financial data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The exchange rate difference arising from the conversion will be recorded under the &quot;Exchange Rate Differences in Equity&quot; item. At the same time, the enterprise must clearly state in the Notes to the Financial Statements the impact of this conversion on its financial position and business performance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_can_tranh_trong_viec_nop_Thuyet_minh_Bao_cao_tai_chinh\"><\/span><b>Mistakes to avoid when submitting the Notes to the Financial Statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To ensure that the submission is accepted by the tax authorities on the first attempt, accountants need to carefully check for the following common errors in submitting the Notes to the Financial Statements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect attachment format: The system often rejects compressed files or files with inappropriate formats such as .zip or .rar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Forgetting to digitally sign the appendix: This is the most common mistake that causes the submission of the Financial Statement Notes to be considered incomplete, even though the main tax return has been successfully submitted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Discrepancies: The total assets, profit, or equity figures in the Notes to the Financial Statements must match the figures in the Balance Sheet and Income Statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late submission of appendices: Even if the tax return is submitted on time, if the explanatory notes are submitted late, the business may still be subject to administrative penalties. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Properly submitting the Notes to the Financial Statements not only helps businesses comply with accounting and tax regulations but is also a crucial step in reviewing the entire financial data system before finalizing the tax settlement documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the new regulations of Circular 99\/2025\/TT-BTC coming into effect, clearly presenting accounting policies, currency units, and exchange rate conversion methods will help make a company&#039;s financial statements more transparent and reliable to regulatory authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013<\/span><span style=\"font-weight: 400;\"> Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_viec_nop_Thuyet_minh_Bao_cao_tai_chinh_thang_32026\"><\/span><b>Frequently Asked Questions Regarding the Submission of the Financial Statement Notes for March 2026<\/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=\"Nop_Thuyet_minh_Bao_cao_tai_chinh_co_bat_buoc_khong\"><\/span>Is submitting the Notes to the Financial Statements mandatory?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. According to regulations on corporate accounting, the Notes to the Financial Statements are an integral part of the annual financial statements. Therefore, when settling corporate income tax, businesses are required to submit this document. Failure to submit the Notes to the Financial Statements along with the tax settlement dossier may result in the dossier being considered incomplete, and the business risks administrative penalties according to tax procedures.                    <\/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_can_ky_so_rieng_cho_ban_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>Is a separate digital signature required for the Notes to the Financial Statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. When submitting the Explanatory Notes to the Financial Statements, businesses must digitally sign the appendix file after uploading it to the system. Many accountants only digitally sign the 03\/TNDN declaration form and forget to sign the Explanatory Notes Appendix. In this case, the system will still recognize the declaration as submitted, but the appendix will be considered invalid.                    <\/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_nop_Thuyet_minh_Bao_cao_tai_chinh_la_khi_nao\"><\/span>What is the deadline for submitting the Notes to the Financial Statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThe deadline for submitting the Notes to the Financial Statements is the same as the deadline for submitting the annual financial statements and corporate income tax return. According to current regulations, businesses must complete the submission of the Notes to the Financial Statements within 90 days of the end of the fiscal year, usually around March 31st.                    <\/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=\"Doanh_nghiep_nho_ap_dung_Thong_tu_133_co_phai_nop_Thuyet_minh_Bao_cao_tai_chinh_khong\"><\/span>Do small businesses applying Circular 133 have to submit Notes to Financial Statements?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Businesses applying the accounting regime under Circular 133 are still required to prepare and submit the Notes to the Financial Statements. The content of the notes may be presented more simply than for businesses applying Circular 200, but when submitting the Notes to the Financial Statements, businesses must still include this document with their annual financial statements.                    <\/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\": \"N\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f9ng h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 v\u00e0 doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 c\u1ea7n k\u00fd s\u1ed1 ri\u00eang cho b\u1ea3n Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Khi th\u1ef1c hi\u1ec7n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1 cho t\u1ec7p ph\u1ee5 l\u1ee5c sau khi t\u1ea3i l\u00ean h\u1ec7 th\u1ed1ng. Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 k\u00fd s\u1ed1 t\u1edd khai 03\/TNDN m\u00e0 qu\u00ean k\u00fd Ph\u1ee5 l\u1ee5c Thuy\u1ebft minh. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u1ec7 th\u1ed1ng v\u1eabn ghi nh\u1eadn t\u1edd khai \u0111\u00e3 n\u1ed9p nh\u01b0ng ph\u1ee5 l\u1ee5c s\u1ebd b\u1ecb xem l\u00e0 ch\u01b0a h\u1ee3p l\u1ec7.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Th\u1eddi h\u1ea1n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u1eddi h\u1ea1n n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ed1ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, th\u01b0\u1eddng r\u01a1i v\u00e0o ng\u00e0y 31\/03.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133 c\u00f3 ph\u1ea3i n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133 v\u1eabn ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ed9i dung thuy\u1ebft minh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u01a1n gi\u1ea3n h\u01a1n so v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200, nh\u01b0ng khi th\u1ef1c hi\u1ec7n thao t\u00e1c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i g\u1eedi k\u00e8m t\u00e0i li\u1ec7u n\u00e0y trong b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c n\u1ed9p Thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111i k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ho\u00e0n th\u00e0nh \u0111\u00fang th\u1eddi h\u1ea1n trong n\u0103m 2026. Vi\u1ec7c hi\u1ec3u r\u00f5 quy tr\u00ecnh n\u1ed9p h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ec9 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7816","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\/7816","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=7816"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7816\/revisions"}],"predecessor-version":[{"id":7821,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7816\/revisions\/7821"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7817"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}