{"id":9946,"date":"2026-09-17T16:20:44","date_gmt":"2026-09-17T09:20:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9946"},"modified":"2026-09-17T16:20:44","modified_gmt":"2026-09-17T09:20:44","slug":"dich-vu-ke-toan-uy-tin","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn tr\u1ecdn g\u00f3i: H\u01a1n 30 n\u0103m kinh nghi\u1ec7m"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n khi h\u00e0ng lo\u1ea1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c trong n\u0103m 2026, t\u1eeb c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">\u56de\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ebfn quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. M\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp c\u00e1c thay \u0111\u1ed5i n\u00e0y ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed, b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn, \u0111\u1ed1i chi\u1ebfu v\u1edbi nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/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\/dich-vu-ke-toan-uy-tin\/#Dich_vu_ke_toan_uy_tin_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_ngay_luc_nay\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m ngay l\u00fac n\u00e0y?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#6_tieu_chi_nhan_dien_mot_dich_vu_ke_toan_uy_tin\" >6 ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Nang_luc_phap_ly_va_chung_chi_hanh_nghe\" >\u6cd5\u7684\u80fd\u529b\u304a\u3088\u3073\u5c02\u9580\u8cc7\u683c<\/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\/ja\/dich-vu-ke-toan-uy-tin\/#Kha_nang_cap_nhat_quy_dinh_moi\" >Kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/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\/dich-vu-ke-toan-uy-tin\/#Quy_trinh_kiem_soat_va_bao_mat_ho_so\" >Quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 b\u1ea3o m\u1eadt h\u1ed3 s\u01a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Cam_ket_trach_nhiem_khi_xay_ra_sai_sot\" >Cam k\u1ebft tr\u00e1ch nhi\u1ec7m khi x\u1ea3y ra sai s\u00f3t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Chi_phi_minh_bach_ro_rang\" >Chi ph\u00ed minh b\u1ea1ch, r\u00f5 r\u00e0ng<\/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\/ja\/dich-vu-ke-toan-uy-tin\/#Pham_vi_dich_vu_phu_hop_quy_mo_doanh_nghiep\" >Ph\u1ea1m vi d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p quy m\u00f4 doanh nghi\u1ec7p<\/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\/dich-vu-ke-toan-uy-tin\/#Hai_rui_ro_phap_ly_moi_nhat_2026\" >Hai r\u1ee7i ro ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t 2026<\/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\/dich-vu-ke-toan-uy-tin\/#Xac_dinh_ty_gia_theo_Thong_tu_992025TT-BTC_Thay_doi_cach_hach_toan_ngoai_te\" >X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Thay \u0111\u1ed5i c\u00e1ch h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7<\/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\/dich-vu-ke-toan-uy-tin\/#Hoa_don_dien_tu_theo_Nghi_dinh_2542026ND-CP\" >H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a><\/li><\/ul><\/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\/ja\/dich-vu-ke-toan-uy-tin\/#Cac_hinh_thuc_dich_vu_ke_toan_pho_bien_hien_nay\" >C\u00e1c h\u00ecnh th\u1ee9c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Dich_vu_ke_toan_tron_goi\" >\u5b8c\u5168\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Thue_ke_toan_ngoai_theo_mang_viec\" >Thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i theo m\u1ea3ng vi\u1ec7c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Ke_toan_noi_bo_tu_van_hanh\" >K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ef1 v\u1eadn h\u00e0nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Chi_phi_dich_vu_ke_toan_duoc_tinh_nhu_the_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Vi_sao_doanh_nghiep_nen_chon_MAN_lam_doi_tac_dich_vu_ke_toan\" >V\u00ec sao doanh nghi\u1ec7p n\u00ean ch\u1ecdn MAN l\u00e0m \u0111\u1ed1i t\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_uy_tin\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Neu_ke_toan_dich_vu_lam_sai_dan_den_bi_truy_thu_thue_ai_la_nguoi_chiu_trach_nhiem\" >N\u1ebfu k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 l\u00e0m sai d\u1eabn \u0111\u1ebfn b\u1ecb truy thu thu\u1ebf, ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Doanh_nghiep_moi_thanh_lap_nen_thue_dich_vu_ke_toan_uy_tin_tu_thoi_diem_nao\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Dich_vu_ke_toan_uy_tin_co_duoc_uy_quyen_lam_viec_truc_tiep_voi_co_quan_thue_khi_co_yeu_cau_giai_trinh_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-uy-tin\/#Thong_tin_tai_chinh_cua_doanh_nghiep_co_duoc_bao_mat_khi_thue_dich_vu_ke_toan_khong\" >Th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_uy_tin_la_gi_va_vi_sao_doanh_nghiep_can_quan_tam_ngay_luc_nay\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn l\u00e0 g\u00ec v\u00e0 v\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m ngay l\u00fac n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn l\u00e0 d\u1ecbch v\u1ee5 do m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Lu\u1eadt K\u1ebf to\u00e1n cung c\u1ea5p, \u0111\u1ea3m b\u1ea3o ba y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i: h\u1ea1ch to\u00e1n \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, k\u00ea khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 tr\u01b0\u1edbc kh\u00e1ch h\u00e0ng v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u \u0111\u00e3 l\u1eadp. N\u00f3i ng\u1eafn g\u1ecdn, m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i \u0111\u1ed3ng th\u1eddi l\u00e0m \u0111\u00fang lu\u1eadt, l\u00e0m \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 l\u00e0m \u0111\u00fang cam k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 \u0111\u01b0a ra c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h\u1ea1ch to\u00e1n m\u1edbi, ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song \u0111\u00f3, t\u1eeb ng\u00e0y 01\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan, quy \u0111\u1ecbnh l\u1ea1i to\u00e0n b\u1ed9 nguy\u00ean t\u1eafc l\u1eadp, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Hai v\u0103n b\u1ea3n n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00fat to\u00e1n h\u1eb1ng ng\u00e0y, \u0111\u1ebfn t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a chi ph\u00ed v\u00e0 \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn thay v\u00ec t\u1ef1 x\u1eed l\u00fd b\u1eb1ng kinh nghi\u1ec7m c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7, xu\u1ea5t nh\u1eadp kh\u1ea9u ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u h\u00f3a \u0111\u01a1n m\u1ed7i th\u00e1ng, ch\u00ednh l\u00e0 n\u01a1i r\u1ee7i ro truy thu, ch\u1eadm n\u1ed9p v\u00e0 lo\u1ea1i chi ph\u00ed ph\u00e1t sinh. M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i l\u1ea5p \u0111\u01b0\u1ee3c kho\u1ea3ng tr\u1ed1ng \u0111\u00f3 tr\u01b0\u1edbc khi tr\u1edf th\u00e0nh h\u1eadu qu\u1ea3 tr\u00ean b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6_tieu_chi_nhan_dien_mot_dich_vu_ke_toan_uy_tin\"><\/span><b>6 ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9948\" aria-describedby=\"caption-attachment-9948\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9948\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/6-tieu-chi-nhan-dien-mot-dich-vu-ke-toan-uy-tin.jpg\" alt=\"6 ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/6-tieu-chi-nhan-dien-mot-dich-vu-ke-toan-uy-tin.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/6-tieu-chi-nhan-dien-mot-dich-vu-ke-toan-uy-tin-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/6-tieu-chi-nhan-dien-mot-dich-vu-ke-toan-uy-tin-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/6-tieu-chi-nhan-dien-mot-dich-vu-ke-toan-uy-tin-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/6-tieu-chi-nhan-dien-mot-dich-vu-ke-toan-uy-tin-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9948\" class=\"wp-caption-text\">6 ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i \u0111\u01a1n v\u1ecb n\u00e0o qu\u1ea3ng c\u00e1o &#8220;d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn&#8221; c\u0169ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 s\u00e1u ti\u00eau ch\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_luc_phap_ly_va_chung_chi_hanh_nghe\"><\/span><b>\u6cd5\u7684\u80fd\u529b\u304a\u3088\u3073\u5c02\u9580\u8cc7\u683c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt K\u1ebf to\u00e1n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, v\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch ph\u1ea3i c\u00f3 Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n ho\u1eb7c Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u1ed1i thi\u1ec3u, m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn lu\u00f4n c\u00f4ng khai \u0111\u01b0\u1ee3c c\u00e1c gi\u1ea5y t\u1edd n\u00e0y khi kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u, thay v\u00ec ch\u1ec9 gi\u1edbi thi\u1ec7u chung chung v\u1ec1 \u0111\u1ed9i ng\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kha_nang_cap_nhat_quy_dinh_moi\"><\/span><b>Kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed ph\u00e2n \u0111\u1ecbnh r\u00f5 nh\u1ea5t gi\u1eefa m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn v\u00e0 m\u1ed9t d\u1ecbch v\u1ee5 ch\u1ec9 l\u00e0m theo th\u00f3i quen. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh nh\u1ea5t trong n\u0103m 2026 l\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (t\u1ef7 gi\u00e1 mua &#8211; b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch, ho\u1eb7c t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi bi\u00ean \u0111\u1ed9 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1%) v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, c\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi Th\u00f4ng t\u01b0 200\/2014\/TT-BTC tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c b\u1ea3ng theo d\u00f5i t\u1ef7 gi\u00e1 c\u1ee7a kh\u00e1ch h\u00e0ng sang nguy\u00ean t\u1eafc m\u1edbi ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 sai ngay t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_soat_va_bao_mat_ho_so\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 b\u1ea3o m\u1eadt h\u1ed3 s\u01a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn c\u1ea7n c\u00f3 quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb, ph\u00e2n quy\u1ec1n truy c\u1eadp d\u1eef li\u1ec7u v\u00e0 sao l\u01b0u \u0111\u1ecbnh k\u1ef3 r\u00f5 r\u00e0ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng s\u1ed5 s\u00e1ch ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o m\u1ed9t c\u00e1 nh\u00e2n. \u0110\u00e2y c\u0169ng l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh khi doanh nghi\u1ec7p c\u1ea7n b\u00e0n giao h\u1ed3 s\u01a1 cho ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cam_ket_trach_nhiem_khi_xay_ra_sai_sot\"><\/span><b>Cam k\u1ebft tr\u00e1ch nhi\u1ec7m khi x\u1ea3y ra sai s\u00f3t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i ghi r\u00f5 tr\u00e1ch nhi\u1ec7m b\u1ed3i ho\u00e0n ho\u1eb7c h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh n\u1ebfu sai s\u00f3t xu\u1ea5t ph\u00e1t t\u1eeb l\u1ed7i c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5, thay v\u00ec \u0111\u1ea9y to\u00e0n b\u1ed9 r\u1ee7i ro v\u1ec1 ph\u00eda doanh nghi\u1ec7p sau khi \u0111\u00e3 thu ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_minh_bach_ro_rang\"><\/span><b>Chi ph\u00ed minh b\u1ea1ch, r\u00f5 r\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 ph\u1ea3i n\u00eau r\u00f5 ph\u1ea1m vi c\u00f4ng vi\u1ec7c t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee9c ph\u00ed, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 ngo\u1ea1i t\u1ec7, c\u00f3 bao g\u1ed3m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_dich_vu_phu_hop_quy_mo_doanh_nghiep\"><\/span><b>Ph\u1ea1m vi d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p quy m\u00f4 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp s\u1ebd kh\u00e1c v\u1edbi d\u1ecbch v\u1ee5 d\u00e0nh cho doanh nghi\u1ec7p FDI c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u1eddng xuy\u00ean. Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p m\u00f4 t\u1ea3 c\u1ee5 th\u1ec3 c\u00e1ch h\u1ecd x\u1eed l\u00fd \u0111\u00fang nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ee7a m\u00ecnh, thay v\u00ec \u00e1p m\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 chung cho m\u1ecdi lo\u1ea1i h\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hai_rui_ro_phap_ly_moi_nhat_2026\"><\/span><b>Hai r\u1ee7i ro ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9949\" aria-describedby=\"caption-attachment-9949\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9949\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-uy-tin-va-kha-nang-cap-nhat-phap-ly.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn v\u00e0 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt ph\u00e1p l\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-uy-tin-va-kha-nang-cap-nhat-phap-ly.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-uy-tin-va-kha-nang-cap-nhat-phap-ly-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-uy-tin-va-kha-nang-cap-nhat-phap-ly-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-uy-tin-va-kha-nang-cap-nhat-phap-ly-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-uy-tin-va-kha-nang-cap-nhat-phap-ly-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9949\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn v\u00e0 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_ty_gia_theo_Thong_tu_992025TT-BTC_Thay_doi_cach_hach_toan_ngoai_te\"><\/span><b>X\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: Thay \u0111\u1ed5i c\u00e1ch h\u1ea1ch to\u00e1n ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh 2026, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC l\u00e0m r\u00f5 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 cho to\u00e0n b\u1ed9 giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, chia th\u00e0nh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (\u00e1p d\u1ee5ng khi ghi nh\u1eadn nghi\u1ec7p v\u1ee5 ph\u00e1t sinh) v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 (\u00e1p d\u1ee5ng khi chi ti\u1ec1n, thu n\u1ee3 ho\u1eb7c tr\u1ea3 n\u1ee3 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m qu\u1ea3n l\u00fd nh\u01b0ng ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean t\u1ec7 v\u00e0 gi\u00e1 tr\u1ecb quy \u0111\u1ed5i cho t\u1eebng kho\u1ea3n m\u1ee5c \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 nh\u1ea5t qu\u00e1n. Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh theo s\u1ed1 thu\u1ea7n gi\u1eefa t\u1ed5ng l\u00e3i v\u00e0 t\u1ed5ng l\u1ed7, kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n, \u0111\u1ebfn vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u1eefa doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh c\u00f9ng m\u1ed9t giao d\u1ecbch ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1 \u0111ang \u00e1p d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p, ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u00e0 \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong su\u1ed1t k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh b\u1ea5t h\u1ee3p l\u00fd khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh ph\u00e2n nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00e0nh hai nh\u00f3m ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 nh\u00f3m ph\u00e1t sinh nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb, ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n cho t\u1eebng l\u1ea7n giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh c\u0169ng b\u1ed5 sung \u0110i\u1ec1u 7 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho nhi\u1ec1u nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">N\u1ed9i dung th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, c\u00e1c th\u00f4ng tin nh\u1eadn di\u1ec7n, ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, vi\u1ec7c vi\u1ebft t\u1eaft kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m sai l\u1ec7ch n\u1ed9i dung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n l\u1eadp sai nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t hay h\u00e0ng h\u00f3a, c\u00e1ch x\u1eed l\u00fd l\u00e0 l\u1eadp th\u00f4ng b\u00e1o sai s\u00f3t theo m\u1eabu quy \u0111\u1ecbnh thay v\u00ec l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf. H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed3ng ngh\u0129a v\u1edbi chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn theo s\u00e1t t\u1eebng thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, thay v\u00ec ch\u1ec9 v\u1eadn h\u00e0nh ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n theo qu\u00e1n t\u00ednh c\u0169.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hinh_thuc_dich_vu_ke_toan_pho_bien_hien_nay\"><\/span><b>C\u00e1c h\u00ecnh th\u1ee9c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t h\u00ecnh th\u1ee9c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n duy nh\u1ea5t ph\u00f9 h\u1ee3p cho m\u1ecdi doanh nghi\u1ec7p. Ba l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_tron_goi\"><\/span><b>\u5b8c\u5168\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb kh\u00f4ng qu\u00e1 l\u1edbn nh\u01b0ng c\u1ea7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ea7u vi\u1ec7c t\u1eeb h\u1ea1ch to\u00e1n, k\u00ea khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m trong c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y th\u01b0\u1eddng l\u00e0 l\u1ef1a ch\u1ecdn ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u1ea5t so v\u1edbi vi\u1ec7c duy tr\u00ec m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u chi ti\u1ebft ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_ke_toan_ngoai_theo_mang_viec\"><\/span><b>Thu\u00ea k\u1ebf to\u00e1n ngo\u00e0i theo m\u1ea3ng vi\u1ec7c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean s\u00e2u \u1edf m\u1ed9t s\u1ed1 m\u1ea3ng nh\u01b0 thu\u1ebf, giao d\u1ecbch li\u00ean k\u1ebft, ho\u1eb7c c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 li\u1ec7u tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n. H\u00ecnh th\u1ee9c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-ngoai\/\"> \u5916\u90e8\u306e\u4f1a\u8a08\u58eb\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho ph\u00e9p doanh nghi\u1ec7p linh ho\u1ea1t s\u1eed d\u1ee5ng \u0111\u00fang ph\u1ea7n chuy\u00ean m\u00f4n c\u00f2n thi\u1ebfu m\u00e0 kh\u00f4ng ph\u1ea3i tuy\u1ec3n d\u1ee5ng th\u00eam nh\u00e2n s\u1ef1 c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_noi_bo_tu_van_hanh\"><\/span><b>K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ef1 v\u1eadn h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p v\u00e0 c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 duy tr\u00ec \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o c\u1eadp nh\u1eadt li\u00ean t\u1ee5c theo t\u1eebng thay \u0111\u1ed5i ch\u00ednh s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, chi ph\u00ed duy tr\u00ec \u0111\u1ed9i ng\u0169 n\u00e0y th\u01b0\u1eddng cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn t\u1eeb b\u00ean ngo\u00e0i, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 nhu c\u1ea7u m\u1edf r\u1ed9ng nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n t\u01b0\u01a1ng x\u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_duoc_tinh_nhu_the_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed c\u1ee7a m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1ed7i th\u00e1ng, c\u00f3 giao d\u1ecbch ngo\u1ea1i t\u1ec7 hay kh\u00f4ng;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft hay xu\u1ea5t nh\u1eadp kh\u1ea9u hay kh\u00f4ng;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u00f3 bao g\u1ed3m b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb ho\u1eb7c t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 so s\u00e1nh con s\u1ed1 ph\u00ed cu\u1ed1i c\u00f9ng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb, m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu ph\u1ea1m vi c\u00f4ng vi\u1ec7c t\u01b0\u01a1ng \u1ee9ng, m\u1ed9t m\u1ee9c ph\u00ed th\u1ea5p nh\u01b0ng kh\u00f4ng bao g\u1ed3m vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch t\u1ef7 gi\u00e1 m\u1edbi hay r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn tr\u00ean danh ngh\u0129a, kh\u00f4ng ph\u1ea3i tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 tham kh\u1ea3o theo t\u1eebng nh\u00f3m quy m\u00f4 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 t\u1ea1i trang<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-gia-dich-vu-ke-toan-chi-tiet\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u6599\u91d1\u8868<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu minh b\u1ea1ch tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_chon_MAN_lam_doi_tac_dich_vu_ke_toan\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p n\u00ean ch\u1ecdn MAN l\u00e0m \u0111\u1ed1i t\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 to\u00e0n b\u1ed9 nguy\u00ean t\u1eafc h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00f2i h\u1ecfi m\u1ed9t \u0111\u1ed9i ng\u0169 theo s\u00e1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ban h\u00e0nh, kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn khi c\u00f3 sai s\u00f3t m\u1edbi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network tr\u1ef1c ti\u1ebfp c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh n\u00e0y v\u00e0o quy tr\u00ecnh h\u1ea1ch to\u00e1n cho kh\u00e1ch h\u00e0ng, t\u1eeb vi\u1ec7c x\u00e2y d\u1ef1ng l\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/bang-can-doi-ke-toan-theo-thong-tu-99\/\">b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, theo d\u00f5i t\u1ef7 gi\u00e1 ghi s\u1ed5, r\u00e0 so\u00e1t n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang chu\u1ea9n m\u1edbi, \u0111\u1ebfn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/xuat-hoa-don-theo-nghi-dinh-254\/\">b\u1ea3ng tra c\u1ee9u th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n Ngh\u1ecb \u0111\u1ecbnh 254<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ho\u1eb7c l\u1ea7n \u0111\u1ea7u thu\u00ea ngo\u00e0i, MAN s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed hi\u1ec7n tr\u1ea1ng h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh 2026 tr\u01b0\u1edbc khi hai b\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c, m\u1ed9t b\u01b0\u1edbc ki\u1ec3m tra \u0111\u1ed9c l\u1eadp lu\u00f4n nh\u1eb9 nh\u00e0ng h\u01a1n m\u1ed9t l\u1ea7n b\u1ecb c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u1ea1i s\u1ed1 li\u1ec7u.<\/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;\">L\u1ef1a ch\u1ecdn d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn trong n\u0103m 2026 kh\u00f4ng c\u00f2n d\u1eebng \u1edf vi\u1ec7c t\u00ecm m\u1ed9t \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y. D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn, ch\u1ea5t l\u01b0\u1ee3ng n\u1eb1m \u1edf kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u \u0111\u00fang ngay t\u1eeb kh\u00e2u l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 \u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian v\u00e0 chi ph\u00ed x\u1eed l\u00fd sai s\u00f3t v\u1ec1 sau, thay v\u00ec ph\u1ea3i s\u1eeda ch\u1eefa s\u1ed1 li\u1ec7u khi \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf thanh tra, quy\u1ebft to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\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\"><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<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong>X<span style=\"color: #0000ff;\">em h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_uy_tin\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_ke_toan_dich_vu_lam_sai_dan_den_bi_truy_thu_thue_ai_la_nguoi_chiu_trach_nhiem\"><\/span><b>N\u1ebfu k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 l\u00e0m sai d\u1eabn \u0111\u1ebfn b\u1ecb truy thu thu\u1ebf, ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc ph\u00e1p l\u00fd, doanh nghi\u1ec7p v\u1eabn l\u00e0 ch\u1ee7 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai. Tuy nhi\u00ean m\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng cam k\u1ebft h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh, kh\u1eafc ph\u1ee5c h\u1ed3 s\u01a1 v\u00e0 b\u1ed3i ho\u00e0n ph\u1ea7n thi\u1ec7t h\u1ea1i ph\u00e1t sinh do l\u1ed7i tr\u1ef1c ti\u1ebfp c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u1ecdc k\u1ef9 tr\u01b0\u1edbc khi k\u00fd, kh\u00f4ng ph\u1ea3i chi ti\u1ebft ph\u1ee5.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_nen_thue_dich_vu_ke_toan_uy_tin_tu_thoi_diem_nao\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean thu\u00ea ngay t\u1eeb khi ph\u00e1t sinh giao d\u1ecbch \u0111\u1ea7u ti\u00ean, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn g\u1ea7n k\u1ef3 k\u00ea khai. Sai s\u00f3t h\u1ea1ch to\u00e1n t\u1eeb nh\u1eefng k\u1ef3 \u0111\u1ea7u ti\u00ean, \u0111\u1eb7c bi\u1ec7t v\u1ec1 t\u1ef7 gi\u00e1 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh 2026 th\u01b0\u1eddng t\u1ed1n th\u1eddi gian v\u00e0 chi ph\u00ed h\u01a1n khi doanh nghi\u1ec7p \u0111\u00e3 m\u1edf r\u1ed9ng quy m\u00f4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_uy_tin_co_duoc_uy_quyen_lam_viec_truc_tiep_voi_co_quan_thue_khi_co_yeu_cau_giai_trinh_khong\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n \u1ee7y quy\u1ec1n r\u00f5 r\u00e0ng. \u0110\u00e2y l\u00e0 ti\u00eau ch\u00ed n\u00ean h\u1ecfi ngay t\u1eeb \u0111\u1ea7u: khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1, \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 l\u00e0m vi\u1ec7c thay v\u00ec ch\u1ec9 cung c\u1ea5p s\u1ed1 li\u1ec7u r\u1ed3i \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 xoay x\u1edf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_tai_chinh_cua_doanh_nghiep_co_duoc_bao_mat_khi_thue_dich_vu_ke_toan_khong\"><\/span><b>Th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn ph\u1ea3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o m\u1eadt th\u00f4ng tin trong h\u1ee3p \u0111\u1ed3ng, quy tr\u00ecnh ph\u00e2n quy\u1ec1n truy c\u1eadp d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 v\u00e0 cam k\u1ebft kh\u00f4ng cung c\u1ea5p s\u1ed1 li\u1ec7u cho b\u00ean th\u1ee9 ba khi ch\u01b0a c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u b\u1ed5 sung n\u1ebfu h\u1ee3p \u0111\u1ed3ng m\u1eabu ch\u01b0a \u0111\u1ec1 c\u1eadp.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u s\u1ed1ng c\u00f2n khi h\u00e0ng lo\u1ea1t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c trong n\u0103m 2026, t\u1eeb c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ebfn quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. M\u1ed9t \u0111\u01a1n v\u1ecb kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp c\u00e1c thay \u0111\u1ed5i n\u00e0y ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed, b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u00e1c ti\u00eau ch\u00ed nh\u1eadn di\u1ec7n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n uy t\u00edn, \u0111\u1ed1i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9947,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9946","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\/9946","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=9946"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9946\/revisions"}],"predecessor-version":[{"id":9950,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9946\/revisions\/9950"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9947"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}