{"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\/ja\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/","title":{"rendered":"\u653f\u4ee4168\/2025\/ND-CP\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u4f7f\u7528\u3057\u3066\u8cc7\u672c\u62e0\u51fa\u3092\u8a3c\u660e\u3057\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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<\/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;\">\u653f\u4ee4168\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066\u5f53\u5c40\u304b\u3089\u306e\u6307\u5c0e\u3002<\/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\">  \u6982\u8981\u30d5\u30a1\u30a4\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter 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href=\"https:\/\/ketoan.man.net.vn\/ja\/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\" >\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u8a3c\u660e\u66f8\u985e\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/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\/ja\/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\" >\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6709\u52b9\u306a\u88cf\u4ed8\u3051\u66f8\u985e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304b\uff1f<\/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\/ja\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\" >\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u7533\u8acb\u627f\u8a8d\u6a29\u9650<\/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\/ja\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\" >\u767b\u9332\u8cc7\u672c\u91d1\u306e\u5909\u66f4\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/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\/ja\/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\" >\u8ca1\u52d9\u8af8\u8868\u3092\u7528\u3044\u3066\u8cc7\u672c\u62e0\u51fa\u3092\u8a3c\u660e\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/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\/ja\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/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\/ja\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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\/ja\/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\" >\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u8a3c\u660e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/ja\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\" >\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306f\u8a31\u5bb9\u3055\u308c\u307e\u3059\u304b\uff1f<\/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\/ja\/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\" >\u653f\u4ee4168\/2025\/ND-CP\u306b\u3088\u308b\u3068\u300190\u65e5\u9593\u306e\u51fa\u8cc7\u671f\u9593\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<\/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\/ja\/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\" >\u8ca1\u52d9\u8af8\u8868\u304c\u65e2\u306b\u5165\u624b\u53ef\u80fd\u306a\u5834\u5408\u3067\u3082\u3001\u9280\u884c\u306e\u78ba\u8a8d\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/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>\u767b\u9332\u8cc7\u672c\u91d1\u306e\u691c\u8a3c\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u304a\u3044\u3066\u3001\u69cb\u6210\u54e1\u307e\u305f\u306f\u682a\u4e3b\u306e\u5b9f\u969b\u306e\u51fa\u8cc7\u984d\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u306f\u3001\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u7fa9\u52d9\u3067\u3059\u3002\u73fe\u884c\u306e\u898f\u5236\u304a\u3088\u3073\u653f\u4ee4168\/2025\/ND-CP\u306e\u7cbe\u795e\u306b\u3088\u308c\u3070\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u4e8b\u696d\u72b6\u6cc1\u3092\u793a\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u8abf\u9054\u3055\u308c\u305f\u81ea\u5df1\u8cc7\u672c\u306e\u78ba\u304b\u306a\u8a3c\u62e0\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306b\u3088\u308b\u8cc7\u672c\u62e0\u51fa\u306e\u8a3c\u660e\u306f\u3001\u898f\u5236\u5f53\u5c40\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30b3\u30fc\u30c9411\u3092\u7528\u3044\u3066\u671f\u9996\u6b8b\u9ad8\u3068\u671f\u672b\u6b8b\u9ad8\u3092\u6bd4\u8f03\u3057\u3001\u5b9a\u6b3e\u8cc7\u672c\u306e\u5909\u52d5\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u3002\u7279\u306b\u3001\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u73fe\u91d1\u3001\u9280\u884c\u9810\u91d1\u3001\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u8cc7\u7523\u5897\u52a0\u3068\u5b9f\u969b\u306e\u62e0\u51fa\u8cc7\u672c\u3068\u306e\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u793a\u3059\u3002\u3053\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u95a2\u9023\u8cc7\u6599\u3092\u53c2\u7167\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-tu-van-ke-toan\/\"> <span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30ea\u30ba\u30e0\u3068\u306f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u95a2\u4fc2\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u305d\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5b8c\u74a7\u306a\u3082\u306e\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/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>\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u8a3c\u660e\u66f8\u985e\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/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\">\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u8a3c\u660e\u66f8\u985e\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2025\u5e746\u670830\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u653f\u4ee4168\/2025\/ND-CP\u306f\u3001\u8cc7\u672c\u62e0\u51fa\u306e\u5b8c\u4e86\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u7a2e\u985e\u306b\u95a2\u3057\u3066\u3001\u3088\u308a\u8a73\u7d30\u306a\u65b0\u305f\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u7b2c3\u6761\u7b2c12\u9805\u306b\u304a\u3044\u3066\u3001\u653f\u5e9c\u306f\u4f01\u696d\u304c\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6709\u52b9\u306a\u78ba\u8a8d\u69d8\u5f0f\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3001\u4f01\u696d\u304c\u7559\u610f\u3059\u3079\u304d\u5fc5\u9808\u66f8\u985e\u306e\u4e00\u89a7\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u54e1\u540d\u7c3f\u306e\u5199\u3057\u307e\u305f\u306f\u629c\u7c8b\u3001\u3042\u308b\u3044\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u4e3b\u540d\u7c3f\u306e\u5199\u3057\u307e\u305f\u306f\u629c\u7c8b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u8cc7\u8a3c\u660e\u66f8\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306b\u5f93\u3063\u3066\u51fa\u8cc7\u3055\u308c\u305f\u8cc7\u7523\u306e\u4fa1\u5024\u306b\u5fdc\u3058\u3066\u3001\u4f1a\u54e1\u306b\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u53e3\u5ea7\u3078\u306e\u8cc7\u91d1\u9001\u91d1\u306b\u95a2\u3059\u308b\u9280\u884c\u78ba\u8a8d\u66f8\uff08\u3053\u308c\u306f\u901a\u5e38\u3001\u73fe\u91d1\u51fa\u8cc7\u306e\u5834\u5408\u306b\u6700\u3082\u91cd\u8981\u306a\u66f8\u985e\u3067\u3059\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73fe\u884c\u6cd5\u3067\u898f\u5b9a\u3055\u308c\u3001\u653f\u4ee4168\/2025\/ND-CP\u306b\u5c0e\u304b\u308c\u305f\u8cc7\u672c\u62e0\u51fa\u306e\u5b8c\u4e86\u3092\u8a3c\u660e\u3059\u308b\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4168\/2025\/ND-CP\u306b\u300c\u305d\u306e\u4ed6\u306e\u6587\u66f8\u300d\u306b\u95a2\u3059\u308b\u6761\u9805d\u3001\u7b2c12\u9805\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u9593\u63a5\u7684\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u975e\u5e38\u306b\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u8a3c\u62e0\u3092\u901a\u3058\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u3088\u308b\u8cc7\u672c\u62e0\u51fa\u3092\u8a3c\u660e\u3059\u308b\u6a5f\u4f1a\u304c\u958b\u304b\u308c\u308b\u3002<\/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>\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6709\u52b9\u306a\u88cf\u4ed8\u3051\u66f8\u985e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u304c\u653f\u4ee4168\/2025\/ND-CP\u306b\u304a\u3051\u308b\u300c\u305d\u306e\u4ed6\u306e\u6587\u66f8\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u7591\u554f\u3092\u62b1\u3044\u3066\u3044\u308b\u3002\u4f1a\u8a08\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u8a00\u3048\u3070\u3001\u72ec\u7acb\u76e3\u67fb\u4eba\u306b\u3088\u3063\u3066\u5b8c\u5168\u306b\u627f\u8a8d\u3055\u308c\u305f\u5831\u544a\u66f8\u306f\u3001\u8cc7\u7523\u304c\u5b9f\u969b\u306b\u5275\u51fa\u3055\u308c\u305f\u3053\u3068\u3092\u793a\u3059\u6700\u3082\u5f37\u529b\u306a\u8a3c\u62e0\u3068\u306a\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u30012026\u5e743\u6708\u306e\u5f53\u5c40\u304b\u3089\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u306b\u3088\u308b\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u4fe1\u983c\u6027\u304c\u9ad8\u3044\u3082\u306e\u306e\u3001\u9001\u91d1\u78ba\u8a8d\u66f8\u985e\u306e\u5b8c\u5168\u306a\u4ee3\u66ff\u3068\u3057\u3066\u53d7\u3051\u5165\u308c\u308b\u306b\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u4f9d\u7136\u3068\u3057\u3066\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u7533\u8acb\u624b\u7d9a\u304d\u3092\u6700\u9069\u5316\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u7d44\u7e54\u304c\u4ee3\u66ff\u624b\u6bb5\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u8a08\u6bb5\u968e\u304b\u3089\u7a0e\u52d9\u5f53\u5c40\u3084\u8a08\u753b\u6295\u8cc7\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u306b\u81f3\u308b\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u6bb5\u968e\u3067\u30b5\u30dd\u30fc\u30c8\u304c\u78ba\u4fdd\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u3088\u308b\u8cc7\u672c\u62e0\u51fa\u306e\u8a3c\u660e\u304c\u5e38\u306b\u653f\u4ee4168\/2025\/ND-CP\u306b\u53b3\u5bc6\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u7533\u8acb\u627f\u8a8d\u6a29\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4168\/2025\/ND-CP\u7b2c21\u6761\u306b\u3088\u308c\u3070\u3001\u8a08\u753b\u6295\u8cc7\u5c40\u5098\u4e0b\u306e\u4e8b\u696d\u767b\u9332\u4e8b\u52d9\u6240\u306f\u3001\u7533\u8acb\u306e\u6709\u52b9\u6027\u3092\u5224\u65ad\u3059\u308b\u6700\u9ad8\u6a29\u9650\u3092\u6709\u3059\u308b\u3002\u540c\u4e8b\u52d9\u6240\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u3001\u4e8b\u696d\u767b\u9332\u5185\u5bb9\u306e\u5909\u66f4\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u4f01\u696d\u3092\u6307\u5c0e\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u7528\u3044\u3066\u8cc7\u672c\u62e0\u51fa\u306e\u8a3c\u660e\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306e\u8981\u4ef6\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3054\u81ea\u8eab\u306e\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u653f\u4ee4168\/2025\/ND-CP\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e8b\u696d\u767b\u9332\u6a5f\u95a2\u306b\u76f4\u63a5\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5dde\u5f53\u5c40\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306e\u898f\u5b9a\u3068\u4f01\u696d\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u66f8\u985e\u3092\u7167\u5408\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u5b9a\u6b3e\u8cc7\u672c\u91d1\u306e\u6b63\u78ba\u6027\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u304a\u3088\u3073\u653f\u4ee4168\/2025\/ND-CP\u306b\u5b9a\u3081\u3089\u308c\u305f\u7f70\u5247\u306b\u5bfe\u3057\u3066\u5168\u8cac\u4efb\u3092\u8ca0\u3046\u3002<\/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>\u767b\u9332\u8cc7\u672c\u91d1\u306e\u5909\u66f4\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/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\">\u653f\u4ee4168\/2025\/ND-CP\u306b\u3088\u308b\u3068\u3001\u5b9a\u6b3e\u8cc7\u672c\u3092\u5909\u66f4\u3059\u308b\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u5b9a\u6b3e\u8cc7\u672c\u3092\u5897\u8cc7\u3059\u308b\u969b\u306b\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u7b2c44\u6761\u7b2c1\u9805d\u53f7\u306e\u8981\u4ef6\u3092\u53b3\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7533\u8acb\u66f8\u985e\u306b\u306f\u3001\u4f01\u696d\u6cd5\u304a\u3088\u3073\u653f\u4ee4168\/2025\/ND-CP\u306b\u5f93\u3063\u305f\u652f\u6255\u3044\u306e\u660e\u78ba\u306a\u8a3c\u62e0\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u5fc5\u8981\u66f8\u985e\u306e\u6982\u8981\u8868\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a<\/b><span style=\"font-weight: 400;\"> \u653f\u4ee4168\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u66f8\u985e\u306e\u6982\u8981\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8cc7\u672c\u62e0\u51fa\u306e\u5f62\u614b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u306a\u6dfb\u4ed8\u66f8\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u898f\u5247\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u73fe\u91d1\u3067\u5bc4\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9818\u53ce\u66f8\u3001\u73fe\u91d1\u5728\u5eab\u5831\u544a\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u898f\u5b9a\u306b\u57fa\u3065\u304d\u500b\u4eba\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9280\u884c\u632f\u8fbc\u306b\u3088\u308b\u5bc4\u4ed8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u30af\u30ec\u30b8\u30c3\u30c8\u901a\u77e5\u3001\u6b8b\u9ad8\u78ba\u8a8d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9001\u91d1\u306f\u6240\u6709\u8005\u306e\u53e3\u5ea7\u304b\u3089\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u73fe\u7269\uff08\u8cc7\u7523\uff09\u306b\u3088\u308b\u8ca2\u732e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5f15\u304d\u6e21\u3057\u8a18\u9332\u3001\u8a3c\u660e\u66f8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6709\u52b9\u306a\u8a55\u4fa1\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u3092\u4f7f\u7528\u3059\u308b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30b3\u30fc\u30c9411\u3067\u660e\u78ba\u306b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u3059\u3079\u3066\u306e\u6dfb\u4ed8\u66f8\u985e\u306f\u3001\u6700\u9ad8\u306e\u6cd5\u7684\u6709\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u539f\u672c\u307e\u305f\u306f\u8a8d\u8a3c\u6e08\u307f\u306e\u30b3\u30d4\u30fc\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/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>\u8ca1\u52d9\u8af8\u8868\u3092\u7528\u3044\u3066\u8cc7\u672c\u62e0\u51fa\u3092\u8a3c\u660e\u3059\u308b\u969b\u306b\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u3092\u7528\u3044\u3066\u8cc7\u672c\u62e0\u51fa\u3092\u8a3c\u660e\u3059\u308b\u969b\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3088\u304f\u3042\u308b\u8aa4\u308a\u304c\u767a\u751f\u3059\u308b\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306f\u72ec\u7acb\u3057\u305f\u6a5f\u95a2\u306b\u3088\u308b\u76e3\u67fb\u3092\u53d7\u3051\u3066\u304a\u3089\u305a\u3001\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u8981\u4ef6\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u5b9f\u969b\u306e\u8cc7\u672c\u62e0\u51fa\u984d\u306f\u767b\u9332\u3055\u308c\u305f\u5897\u8cc7\u984d\u3068\u4e00\u81f4\u3057\u3066\u304a\u3089\u305a\u3001\u5f53\u5c40\u306f\u53d6\u5f15\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u306b\u7591\u554f\u3092\u62b1\u3044\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5236\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u8cc7\u7523\u306e\u51fa\u6240\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u6642\u671f\u304c\u3001\u8cc7\u672c\u62e0\u51fa\u306e90\u65e5\u3068\u3044\u3046\u671f\u9650\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002 <\/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;\">\u4f01\u696d\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u304a\u3088\u3073\u653f\u4ee4168\/2025\/ND-CP\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8cc7\u672c\u53d6\u5f15\u306b\u304a\u3044\u3066\u3088\u308a\u7a4d\u6975\u7684\u306a\u59ff\u52e2\u3092\u53d6\u308a\u3001\u6301\u7d9a\u7684\u306a\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u3001\u5897\u8cc7\u7533\u8acb\u304c\u5186\u6ed1\u306b\u627f\u8a8d\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u900f\u660e\u6027\u306e\u9ad8\u3044\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5b9f\u969b\u306e\u51fa\u8cc7\u984d\u3068\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u653f\u4ee4168\/2025\/ND-CP\u306e\u898f\u5b9a\u3092\u7a4d\u6975\u7684\u306b\u66f4\u65b0\u3057\u3001\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8cc7\u672c\u53d6\u5f15\u306b\u304a\u3044\u3066\u3088\u308a\u7a4d\u6975\u7684\u306a\u59ff\u52e2\u3092\u53d6\u308a\u3001\u6301\u7d9a\u7684\u306a\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/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>\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u8a3c\u660e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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>\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306f\u8a31\u5bb9\u3055\u308c\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u653f\u4ee4168\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u306e\u5834\u5408\u3001\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u8cc7\u672c\u62e0\u51fa\u66f8\u985e\u306e\u4ee3\u308f\u308a\u3068\u3057\u3066\u5341\u5206\u306a\u4fe1\u983c\u6027\u3092\u6301\u3064\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u4f53\u3082\u3001\u6587\u66f8\u306e\u8aac\u5f97\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u76e3\u67fb\u3092\u512a\u5148\u7684\u306b\u5b9f\u65bd\u3059\u3079\u304d\u3067\u3059\u3002                     <\/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>\u653f\u4ee4168\/2025\/ND-CP\u306b\u3088\u308b\u3068\u300190\u65e5\u9593\u306e\u51fa\u8cc7\u671f\u9593\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u3053\u306e\u671f\u9593\u306f\u3001\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u305f\u65e5\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u4ee5\u964d\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u901a\u3058\u3066\u8cc7\u672c\u62e0\u51fa\u3092\u8a3c\u660e\u3059\u308b\u5834\u5408\u306f\u3001\u5b9f\u969b\u306e\u652f\u6255\u3044\u304c90\u65e5\u4ee5\u5185\u306b\u884c\u308f\u308c\u305f\u3053\u3068\u3092\u660e\u78ba\u306b\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/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>\u8ca1\u52d9\u8af8\u8868\u304c\u65e2\u306b\u5165\u624b\u53ef\u80fd\u306a\u5834\u5408\u3067\u3082\u3001\u9280\u884c\u306e\u78ba\u8a8d\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u653f\u4ee4168\/2025\/ND-CP\u3067\u306f\u4ed6\u306e\u66f8\u985e\u306e\u4f7f\u7528\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u73fe\u91d1\u51fa\u8cc7\u306b\u304a\u3044\u3066\u306f\u9280\u884c\u78ba\u8a8d\u66f8\u304c\u6700\u3082\u6cd5\u7684\u52b9\u529b\u306e\u9ad8\u3044\u66f8\u985e\u3067\u3042\u308b\u3002\u8ca1\u52d9\u8af8\u8868\u306f\u901a\u5e38\u3001\u88cf\u4ed8\u3051\u3068\u306a\u308b\u8a3c\u62e0\u3068\u3057\u3066\u3001\u307e\u305f\u5f53\u5c40\u306b\u3088\u308b\u53d6\u5f15\u306e\u771f\u6b63\u6027\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u691c\u8a3c\u306e\u6839\u62e0\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u3002                    <\/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 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