{"id":8124,"date":"2026-04-06T03:18:47","date_gmt":"2026-04-06T10:18:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8124"},"modified":"2026-04-08T16:28:44","modified_gmt":"2026-04-08T09:28:44","slug":"cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f8\u756a\u53f71727\/CT-DNL\uff1a\u63d0\u51fa\u671f\u9650\u304a\u3088\u3073\u5fc5\u8981\u66f8\u985e\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/108818\/cong-van-1727-ct-dnl-thoi-han-nop-thue-tndn-bo-sung-theo-thue-toi-thieu-toan-cau-trong-nam-2026\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u756a\u53f7 1727\/CT-DNL<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u5f53\u5c40\u306f\u5148\u65e5\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6700\u4f4e\u8ab2\u7a0e\u6240\u5f97\u5408\u8a08\u30eb\u30fc\u30eb\uff08IIR\uff09\u306b\u5f93\u3063\u3066\u8ffd\u52a0\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u5c65\u884c\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u898f\u5247\u3092\u767a\u5e03\u3057\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306e\u767a\u884c\u306f\u3001\u5b9f\u65bd\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u304a\u3051\u308b\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308b\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=209231\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6c7a\u8b70\u7b2c107\/2023\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u56fd\u6c11\u8b70\u4f1a\u306e <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=215112\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c236\/2025\/ND-CP\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u653f\u5e9c\u306e\u898f\u5236\u3067\u3059\u3002\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u7a0e\u52d9\u5f53\u5c40\u304c\u76e3\u8996\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u5358\u306a\u308b\u6ce8\u610f\u559a\u8d77\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u66f8\u985e\u63d0\u51fa\u671f\u9650\u3001\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e\u3001\u304a\u3088\u3073\u6700\u521d\u306e\u7d0d\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb\u306b\u95a2\u3059\u308b\u76f4\u63a5\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3068\u3057\u3066\u306e\u5f79\u5272\u3082\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/14WTmbxLuRjmdTjBA1Pqy4BJg4IG3gOcd\/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_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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Cong_van_so_1727CT-DNL_quy_dinh_ve_Thue_toi_thieu_toan_cau\" >\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u4e16\u754c\u6700\u4f4e\u7a0e\u7387\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/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\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Doi_tuong_ap_dung_theo_Cong_van_1727CTDNL\" >\u516c\u5f0f\u66f8\u7c211727\/CT\/DNL\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5bfe\u8c61<\/a><\/li><\/ul><\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_nop_ho_so_theo_Cong_van_so_1727CT-DNL\" >\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u516c\u5f0f\u6587\u66f8\u756a\u53f71727\/CT-DNL\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3067\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_doi_voi_nam_tai_chinh_dau_tien\" >\u6700\u521d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306e\u7de0\u3081\u5207\u308a<\/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\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_ap_dung_cho_cac_nam_tiep_theo\" >\u3053\u306e\u7528\u8a9e\u306f\u7fcc\u5e74\u4ee5\u964d\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3002<\/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\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Ho_so_khai_thue_bat_buoc_theo_Cong_van_so_1727CT-DNL\" >\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\u5fc5\u9808\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u985e<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Vai_tro_cua_Mau_so_01TM_trong_Cong_van_so_1727CT-DNL\" >\u516c\u5f0f\u6587\u66f8\u756a\u53f71727\/CT-DNL\u306b\u304a\u3051\u308b\u69d8\u5f0f\u756a\u53f701\/TM\u306e\u5f79\u5272<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Luu_y_khi_doi_chieu_du_lieu_tai_chinh\" >\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u7167\u5408\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Trach_nhiem_cua_co_quan_thue_theo_Cong_van_so_1727CT-DNL\" >\u7a0e\u52d9\u5f53\u5c40\u306e\u8cac\u4efb\uff08\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\uff09<\/a><\/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\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Nghia_vu_cua_doanh_nghiep_theo_Cong_van_so_1727CT-DNL\" >\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\u696d\u52d9\u4e0a\u306e\u7fa9\u52d9<\/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\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_so_1727CT-DNL_quy_dinh_ve_Thue_toi_thieu_toan_cau\"><\/span><b>\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u4e16\u754c\u6700\u4f4e\u7a0e\u7387\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e743\u670824\u65e5\u3001\u30d9\u30c8\u30ca\u30e0\u304cOECD\u57fa\u6e96\u306b\u5f93\u3063\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u5236\u3092\u6b63\u5f0f\u306b\u5c0e\u5165\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u304c\u767a\u884c\u3055\u308c\u305f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6c7a\u8b70\u7b2c107\/2023\/QH15\u53f7\u306b\u3088\u308c\u3070\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\u304c15%\u3092\u4e0b\u56de\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u8ffd\u52a0\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u57fa\u3065\u304d\u3001\u653f\u4ee4\u7b2c236\/2025\/ND-CP\u53f7\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3001\u7533\u544a\u66f8\u985e\u3001\u304a\u3088\u3073IIR\u898f\u5247\u306e\u9069\u7528\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u3092\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u305f\u3002\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5247\u306e\u5b9f\u8df5\u7684\u306a\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3055\u308c\u305f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_theo_Cong_van_1727CTDNL\"><\/span><b>\u516c\u5f0f\u66f8\u7c211727\/CT\/DNL\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5bfe\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u3088\u308c\u3070\u3001\u6700\u4f4e\u9650\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u591a\u56fd\u7c4d\u4f01\u696d\uff08MNE\uff09\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c7\u51045000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904e\u53bb4\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u3061\u3001\u5c11\u306a\u304f\u3068\u30822\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3053\u306e\u53ce\u76ca\u57fa\u6e96\u3092\u9054\u6210\u3059\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u306f\u3001\u69cb\u6210\u4e8b\u696d\u4f53\u307e\u305f\u306f\u5b50\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u5f97\u7b97\u5165\u898f\u5247\uff08IIR\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u3053\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3001\u8ffd\u52a0\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u3001\u4f01\u696d\u69cb\u9020\u3001\u304a\u3088\u3073\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u7a0e\u7387\u3092\u7a4d\u6975\u7684\u306b\u898b\u76f4\u3059\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u516c\u5f0f\u6587\u66f8\u756a\u53f71727\/CT-DNL\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8127\" aria-describedby=\"caption-attachment-8127\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8127\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8127\" class=\"wp-caption-text\">\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u516c\u5f0f\u6587\u66f8\u756a\u53f71727\/CT-DNL\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3067\u3059\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306e\u6700\u3082\u91cd\u8981\u306a\u70b9\u306e1\u3064\u306f\u3001\u4f01\u696d\u304c\u7d0d\u7a0e\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u5b8c\u4e86\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u671f\u9650\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u70b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_doi_voi_nam_tai_chinh_dau_tien\"><\/span><b>\u6700\u521d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306e\u7de0\u3081\u5207\u308a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u30012024\u4f1a\u8a08\u5e74\u5ea6\u3092\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308bIIR\u898f\u5247\u9069\u7528\u521d\u5e74\u5ea6\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002\u4f01\u696d\u304c\u6700\u521d\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u7533\u544a\u671f\u9650\u306f\u7fcc\u5e74\u4ee5\u964d\u306b\u6bd4\u3079\u3066\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308918\u30f6\u6708\u4ee5\u5185\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5e74\u5ea6\u304c2024\u5e7412\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u5834\u5408\u3001\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f2026\u5e746\u670830\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u767a\u751f\u3057\u305f\u8ffd\u52a0\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u671f\u9650\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u3088\u308c\u3070\u3001\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306f\u3001\u652f\u6255\u3044\u306e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u30012026\u5e746\u670830\u65e5\u307e\u3067\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u3059\u3079\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ap_dung_cho_cac_nam_tiep_theo\"><\/span><b>\u3053\u306e\u7528\u8a9e\u306f\u7fcc\u5e74\u4ee5\u964d\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u9054\u7b2c1727\/CT-DNL\u53f7\u3067\u306f\u30011\u5e74\u5f8c\u306b\u306f\u56fd\u969b\u57fa\u6e96\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u7533\u544a\u671f\u9593\u304c\u77ed\u7e2e\u3055\u308c\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u66f8\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c15\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u306e\u671f\u9650\u306f\u30012\u5e74\u76ee\u4ee5\u964d\u306e\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u76ee\u7684\u306f\u3001\u7a0e\u57fa\u76e4\u306e\u6d78\u98df\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u306e\u4e16\u754c\u7684\u306a\u53d6\u308a\u7d44\u307f\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5404\u56fd\u9593\u3067\u7a0e\u52d9\u30c7\u30fc\u30bf\u304c\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u5171\u6709\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u77ed\u7e2e\u3055\u308c\u305f\u671f\u9593\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u5e74\u521d\u304b\u3089\u66f8\u985e\u3092\u65e9\u3081\u306b\u6e96\u5099\u3057\u3001\u30c7\u30fc\u30bf\u53ce\u96c6\u624b\u9806\u3092\u78ba\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_bat_buoc_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\u5fc5\u9808\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8126\" aria-describedby=\"caption-attachment-8126\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8126\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL.jpg\" alt=\"H\u1ed3 s\u01a1 khai thu\u1ebf b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8126\" class=\"wp-caption-text\">\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\u5fc5\u9808\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u985e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3001\u653f\u4ee4\u7b2c236\/2025\/ND-CP\u53f7\u7b2c16\u6761\u7b2c1\u9805b\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306e\u3044\u305a\u308c\u304b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u8ffd\u52a0\u60c5\u5831\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u304b\u3001\u7533\u8acb\u304c\u7121\u52b9\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u60c5\u5831\u7533\u544a\u66f8\u69d8\u5f0f\u756a\u53f701\/TKTT-IIR\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88dc\u8db3\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f\u7b2c01\/TNDN-IIR\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u69d8\u5f0f\u7b2c01\/TM\u53f7\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u57fa\u6e96\u306e\u76f8\u9055\u70b9\u306e\u8aac\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7d42\u89aa\u4f1a\u793e\u306e2024\u4f1a\u8a08\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u5404\u69cb\u6210\u4f01\u696d\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u304c\u4f7f\u7528\u3055\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u3088\u308c\u3070\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u306f\u539f\u672c\u307e\u305f\u306f\u8a8d\u8a3c\u6e08\u307f\u30b3\u30d4\u30fc\u3067\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u6570\u5024\u306f\u3001IIR\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3068\u4e00\u81f4\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Mau_so_01TM_trong_Cong_van_so_1727CT-DNL\"><\/span><b>\u516c\u5f0f\u6587\u66f8\u756a\u53f71727\/CT-DNL\u306b\u304a\u3051\u308b\u69d8\u5f0f\u756a\u53f701\/TM\u306e\u5f79\u5272<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u66f8\u985e\u306e\u4e2d\u3067\u3001\u69d8\u5f0f\u7b2c01\/TM\u53f7\u306f\u6700\u3082\u8907\u96d1\u306a\u66f8\u985e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u3067\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u4f1a\u8a08\u30c7\u30fc\u30bf\u3068\u30b0\u30eb\u30fc\u30d7\u9023\u7d50\u5831\u544a\u66f8\u306e\u30c7\u30fc\u30bf\u3068\u306e\u76f8\u9055\u70b9\u3092\u8a73\u7d30\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u305d\u306e\u7406\u7531\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u307e\u305f\u306f\u81ea\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u4f01\u696d\u306f\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306f\u4f01\u696d\u306b\u5bfe\u3057\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAS\u3068IFRS\u306e\u9055\u3044\u3092\u660e\u78ba\u306b\u8aac\u660e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u5dee\u7570\u304c\u751f\u3058\u305f\u7406\u7531\u3092\u5177\u4f53\u7684\u306b\u8ff0\u3079\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GloBE\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u3001\u9664\u5916\u3055\u308c\u308b\u53ce\u5165\u307e\u305f\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u8cbb\u7528\u3092\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\uff08ETR\uff09\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\u69d8\u5f0f\u7b2c01\/TM\u53f7\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4e8b\u696d\u8005\u304c15%\u672a\u6e80\u306e\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u305f\u3081\u3001\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_doi_chieu_du_lieu_tai_chinh\"><\/span><b>\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u7167\u5408\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u544a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u4e0d\u4e00\u81f4\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u3067\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u69cb\u6210\u5358\u4f4d\u306e\u3059\u3079\u3066\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u7279\u306b\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u6bd4\u8f03\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAS\u3068IFRS\u9593\u306e\u8abf\u6574\u3054\u3068\u306b\u3001\u500b\u5225\u306e\u8ffd\u8de1\u30c6\u30fc\u30d6\u30eb\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u306e\u51fa\u6240\u3092\u8a3c\u660e\u3059\u308b\u3059\u3079\u3066\u306e\u88cf\u4ed8\u3051\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5185\u30ec\u30dd\u30fc\u30c8\u304b\u3089\u9023\u7d50\u30ec\u30dd\u30fc\u30c8\u3078\u306e\u30c7\u30fc\u30bf\u30d5\u30ed\u30fc\u3092\u793a\u3059\u300c\u76e3\u67fb\u8a3c\u8de1\u300d\u3092\u8a2d\u5b9a\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u3001\u6700\u521d\u304b\u3089\u660e\u78ba\u306a\u8aac\u660e\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u7e70\u308a\u8fd4\u3057\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u308b\u30ea\u30b9\u30af\u3084\u3001\u7d0d\u7a0e\u5f8c\u306b\u7d1b\u4e89\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_co_quan_thue_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u7a0e\u52d9\u5f53\u5c40\u306e\u8cac\u4efb\uff08\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u4f01\u696d\u306e\u7fa9\u52d9\u3092\u898f\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8cac\u4efb\u3082\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5c40\u304a\u3088\u3073\u5927\u4f01\u696d\u7ba1\u7406\u3092\u62c5\u5f53\u3059\u308b\u305d\u306e\u90e8\u9580\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306e\u5185\u5bb9\u3092\u3001\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u5404\u4f01\u696d\u306b\u7a4d\u6975\u7684\u306b\u5468\u77e5\u5fb9\u5e95\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u5bfe\u3057\u3001\u7533\u8acb\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u76e3\u8996\u3057\u3001\u4fc3\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u96fb\u5b50\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066\u7533\u544a\u3001\u66f8\u985e\u63d0\u51fa\u3001\u7d0d\u7a0e\u3092\u884c\u3046\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8aac\u660e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IIR\u898f\u5247\u306b\u95a2\u9023\u3057\u3066\u767a\u751f\u3059\u308b\u554f\u984c\u306e\u89e3\u6c7a\u3092\u652f\u63f4\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u306e\u7d4c\u55b6\u8cac\u4efb\u306e\u5272\u308a\u5f53\u3066\u306f\u3001\u516c\u5f0f\u66f8\u7c21\u7b2c4441\/CT-DNL\u53f7\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30ea\u30b9\u30c8\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_doanh_nghiep_theo_Cong_van_so_1727CT-DNL\"><\/span><b>\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u57fa\u3065\u304f\u696d\u52d9\u4e0a\u306e\u7fa9\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u3088\u308b\u3068\u3001\u7d0d\u7a0e\u8005\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u7a4d\u6975\u7684\u306b\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u4f01\u696d\u304cIIR\uff08\u72ec\u7acb\u7523\u696d\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u9023\u7d50\u53ce\u76ca\u6c34\u6e96\u3068\u5b9f\u52b9\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u8981\u306a\u66f8\u985e\u3092\u3059\u3079\u3066\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u521d\u306e\u671f\u9593\u306e\u7a0e\u91d1\u306f\u30012026\u5e746\u670830\u65e5\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d77\u5916\u306b\u6240\u5728\u3059\u308b\u69cb\u6210\u5358\u4f4d\u304b\u3089\u306e\u30c7\u30fc\u30bf\u3082\u542b\u3081\u3001\u63d0\u4f9b\u3055\u308c\u308b\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u516c\u5f0f\u66f8\u7c21\u7b2c1727\/CT-DNL\u53f7\u306b\u5f93\u308f\u306a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9061\u53ca\u7684\u306a\u7a0e\u91d1\u5fb4\u53ce\u3084\u8a73\u7d30\u306a\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u306b\u3082\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306b\u5f93\u3063\u3066\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u30c7\u30fc\u30bf\u7ba1\u7406\u3001\u7a0e\u52d9\u7533\u544a\u306e\u5b8c\u4e86\u3001\u304a\u3088\u3073\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u984d\u7533\u544a\u6642\u306e\u30a8\u30e9\u30fc\u306e\u6700\u5c0f\u5316\u306e\u305f\u3081\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8907\u96d1\u306a\u6240\u6709\u69cb\u9020\u3092\u6301\u3064\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u5834\u5408\u3001\u6d77\u5916\u76f4\u63a5\u6295\u8cc7\u4f01\u696d\u306f\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u306e\u5354\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u306f\u3001\u4f01\u696d\u304c\u7fa9\u52d9\u3092\u6b63\u78ba\u306b\u8a55\u4fa1\u3057\u3001\u6587\u66f8\u3092\u6a19\u6e96\u5316\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6700\u4f4e\u7a0e\u7387\u306e\u5c0e\u5165\u671f\u9593\u4e2d\u306b\u30d9\u30c8\u30ca\u30e0\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3068\u3063\u3066\u7279\u306b\u91cd\u8981\u306a\u6587\u66f8\u3067\u3059\u3002\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u4f53\u306e\u7279\u5b9a\u3001\u66f8\u985e\u63d0\u51fa\u671f\u9650\u3001\u5fc5\u8981\u66f8\u985e\u4e00\u89a7\u3001\u4f1a\u8a08\u4e0a\u306e\u4e0d\u4e00\u81f4\u306e\u8aac\u660e\u8981\u4ef6\u306a\u3069\u3001\u516c\u5f0f\u6587\u66f8\u7b2c1727\/CT-DNL\u53f7\u306e\u3042\u3089\u3086\u308b\u5074\u9762\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u5fb9\u5e95\u7684\u306a\u6e96\u5099\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e746\u670830\u65e5\u306e\u671f\u9650\u304c\u9593\u8fd1\u306b\u8feb\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u3059\u3079\u3066\u306e\u30c7\u30fc\u30bf\u3092\u65e9\u671f\u306b\u898b\u76f4\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u6cd5\u7684\u304a\u3088\u3073\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">\u63a5\u89e6<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3064\u3044\u3066\u306f\u3001MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u30e2\u30c7\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3\u6c0f<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Man\u3001CPA Vietnam \u306e\u5275\u8a2d\u8005\u517c CEO\u3002\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\u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL v\u1eeba \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy t\u1eafc t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR). Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL l\u00e0 b\u01b0\u1edbc ti\u1ebfp theo trong l\u1ed9 tr\u00ecnh tri\u1ec3n khai Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111ang [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8124"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8124\/revisions"}],"predecessor-version":[{"id":8140,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8124\/revisions\/8140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8125"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}