{"id":10552,"date":"2026-10-22T15:08:15","date_gmt":"2026-10-22T08:08:15","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10552"},"modified":"2026-10-22T15:30:19","modified_gmt":"2026-10-22T08:30:19","slug":"cong-van-15768-stc-qldn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/","title":{"rendered":"C\u00f4ng v\u0103n 15768\/STC-QLDN: T\u1ec9nh Kh\u00e1nh H\u00f2a y\u00eau c\u1ea7u k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 20\/10\/2026, S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1ec1 vi\u1ec7c k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m tri\u1ec3n khai vi\u1ec7c r\u00e0 so\u00e1t, ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15768\/STC-QLDN \u0111\u1ec1 ngh\u1ecb c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n r\u00e0 so\u00e1t kh\u1ea9n tr\u01b0\u01a1ng ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y 20\/11\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd 03 n\u1ed9i dung tr\u1ecdng t\u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t th\u00f4ng tin: Ki\u1ec3m tra c\u01a1 c\u1ea5u s\u1edf h\u1eefu, quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1: Ho\u00e0n thi\u1ec7n gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh \u0111\u00fang th\u1eddi h\u1ea1n: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15768\/STC-QLDN.<\/span><\/li>\n<\/ul>\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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/cong-van-15768-stc-qldn\/#Co_so_phap_ly_cua_Cong_van_15768STC-QLDN_ve_chu_so_huu_huong_loi\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/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\/ko\/cong-van-15768-stc-qldn\/#Chu_so_huu_huong_loi_cua_doanh_nghiep_la_ai\" >Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 ai?<\/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\/ko\/cong-van-15768-stc-qldn\/#Ca_nhan_so_huu_tu_25_von_dieu_le_hoac_co_phan_co_quyen_bieu_quyet_tro_len\" >C\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean<\/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\/ko\/cong-van-15768-stc-qldn\/#Ca_nhan_co_quyen_kiem_soat_thuc_te_doi_voi_doanh_nghiep\" >C\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/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\/ko\/cong-van-15768-stc-qldn\/#Truong_hop_khong_co_ca_nhan_dap_ung_hai_nhom_tieu_chi_tren\" >Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng hai nh\u00f3m ti\u00eau ch\u00ed tr\u00ean<\/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\/ko\/cong-van-15768-stc-qldn\/#Cach_xac_dinh_chu_so_huu_huong_loi_theo_thu_tu\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo th\u1ee9 t\u1ef1<\/a><\/li><\/ul><\/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\/ko\/cong-van-15768-stc-qldn\/#Cong_van_15768STC-QLDN_yeu_cau_chuan_bi_ho_so_gi\" >C\u00f4ng v\u0103n 15768\/STC-QLDN y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec?<\/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\/ko\/cong-van-15768-stc-qldn\/#Giay_de_nghi_dang_ky_thay_doi_noi_dung_dang_ky_doanh_nghiep\" >Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Danh_sach_chu_so_huu_huong_loi_cua_doanh_nghiep\" >Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Van_ban_uy_quyen_hoac_ban_sao_hop_dong_uy_quyen\" >V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ho\u1eb7c b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n<\/a><\/li><\/ul><\/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\/ko\/cong-van-15768-stc-qldn\/#Nhung_luu_y_quan_trong_khi_thuc_hien_Cong_van_15768STC-QLDN\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 15768\/STC-QLDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/cong-van-15768-stc-qldn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Cau_hoi_thuong_gap_ve_Cong_van_15768STC-QLDN\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 15768\/STC-QLDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Han_ke_khai_theo_Cong_van_15768STC-QLDN_la_ngay_nao\" >H\u1ea1n k\u00ea khai theo C\u00f4ng v\u0103n 15768\/STC-QLDN l\u00e0 ng\u00e0y n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Ho_so_ke_khai_chu_so_huu_huong_loi_gom_nhung_gi\" >H\u1ed3 s\u01a1 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Chu_so_huu_huong_loi_co_bat_buoc_phai_so_huu_tu_25_von_dieu_le_tro_len_khong\" >Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Doanh_nghiep_da_thay_doi_dang_ky_kinh_doanh_tu_ngay_0172025_co_can_ra_soat_lai_khong\" >Doanh nghi\u1ec7p \u0111\u00e3 thay \u0111\u1ed5i \u0111\u0103ng k\u00fd kinh doanh t\u1eeb ng\u00e0y 01\/7\/2025 c\u00f3 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-15768-stc-qldn\/#Neu_chua_xac_dinh_duoc_chu_so_huu_huong_loi_thi_doanh_nghiep_nen_lam_gi\" >N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00ec doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_Cong_van_15768STC-QLDN_ve_chu_so_huu_huong_loi\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10555\" aria-describedby=\"caption-attachment-10555\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10555\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-so-phap-ly-cua-Cong-van-15768_STC-QLDN-ve-chu-so-huu-huong-loi.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-so-phap-ly-cua-Cong-van-15768_STC-QLDN-ve-chu-so-huu-huong-loi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-so-phap-ly-cua-Cong-van-15768_STC-QLDN-ve-chu-so-huu-huong-loi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-so-phap-ly-cua-Cong-van-15768_STC-QLDN-ve-chu-so-huu-huong-loi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-so-phap-ly-cua-Cong-van-15768_STC-QLDN-ve-chu-so-huu-huong-loi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Co-so-phap-ly-cua-Cong-van-15768_STC-QLDN-ve-chu-so-huu-huong-loi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10555\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang y\u00eau c\u1ea7u k\u00ea khai, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh c\u01a1 s\u1edf ph\u00e1p l\u00fd h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc720\uc758\uc0ac\ud56d<\/b><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 168\/2025\/ND-CP<\/span><\/strong><\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-296-2026-ND-CP-sua-doi-Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-716470.aspx?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP<\/a><\/span><\/strong><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh, k\u00ea khai v\u00e0 th\u00f4ng b\u00e1o th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thue.man.net.vn\/cong-van-3164-dntn-gs\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 3164\/DNTN-GS ng\u00e0y 07\/10\/2026<\/span><\/strong><\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb c\u00e1c S\u1edf T\u00e0i ch\u00ednh r\u00e0 so\u00e1t, ki\u1ec3m tra doanh nghi\u1ec7p ch\u01b0a c\u00f3 th\u00f4ng tin k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/123101\/cong-van-15768-stc-qldn-yeu-cau-ke-khai-thong-tin-chu-so-huu-huong-loi-cua-doanh-nghiep-tai-khanh-hoa\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 15768\/STC-QLDN<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 20\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tri\u1ec3n khai vi\u1ec7c r\u00e0 so\u00e1t v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00e0nh k\u00ea khai tr\u01b0\u1edbc ng\u00e0y 20\/11\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 3164\/DNTN-GS, vi\u1ec7c r\u00e0 so\u00e1t t\u1eadp trung v\u00e0o c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i t\u1eeb ng\u00e0y 01\/7\/2025 nh\u01b0ng ch\u01b0a c\u00f3 th\u00f4ng tin k\u00ea khai v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u01b0u ti\u00ean ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 15768\/STC-QLDN kh\u00f4ng thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo ti\u00eau ch\u00ed ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_so_huu_huong_loi_cua_doanh_nghiep_la_ai\"><\/span><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p l\u00e0 ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ea7n l\u00e0m r\u00f5 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 15768\/STC-QLDN l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n k\u00ea khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n l\u00e0 m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3, kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n cho v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp g\u00f3p v\u1ed1n. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u1ea3 c\u01a1 c\u1ea5u s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_so_huu_tu_25_von_dieu_le_hoac_co_phan_co_quyen_bieu_quyet_tro_len\"><\/span><b>C\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 17 n\u00eau tr\u00ean, m\u1ed9t ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp, ho\u1eb7c v\u1eeba tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp, s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp l\u00e0 c\u00e1 nh\u00e2n s\u1edf h\u1eefu t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1eeb 25% tr\u1edf l\u00ean t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn ph\u00e1p l\u00fd kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, quy \u0111\u1ecbnh c\u00f2n \u0111\u1ec1 c\u1eadp c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 m\u1ed1i quan h\u1ec7 gia \u0111\u00ecnh theo kho\u1ea3n 22 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p \u0111\u1ed3ng c\u00f9ng nhau s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp ho\u1eb7c k\u1ebft h\u1ee3p c\u1ea3 hai h\u00ecnh th\u1ee9c t\u1eeb 25% tr\u1edf l\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n trong nh\u00f3m n\u00e0y l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh, t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, kh\u00f4ng ph\u1ee5 thu\u1ed9c t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a h\u1ecd t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty A c\u00f3 m\u1ed9t c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1edf h\u1eefu 30% v\u1ed1n \u0111i\u1ec1u l\u1ec7. Theo ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17, c\u00e1 nh\u00e2n n\u00e0y thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra, k\u00ea khai th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_co_quyen_kiem_soat_thuc_te_doi_voi_doanh_nghiep\"><\/span><b>C\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ch\u1ec9 b\u1eb1ng t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p. Khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, doanh nghi\u1ec7p ph\u1ea3i xem x\u00e9t c\u00e1c ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m so\u00e1t kh\u00e1c theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n qua m\u1ed9t ho\u1eb7c nhi\u1ec1u quy\u1ec1n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ho\u1eb7c b\u00e3i nhi\u1ec7m \u0111a s\u1ed1 ho\u1eb7c t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi tri\u1ec3n khai C\u00f4ng v\u0103n 15768\/STC-QLDN, doanh nghi\u1ec7p c\u00f3 c\u01a1 c\u1ea5u s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p c\u1ea7n r\u00e0 so\u00e1t th\u00eam \u0111i\u1ec1u l\u1ec7, th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean, quy\u1ec1n b\u1ed5 nhi\u1ec7m nh\u00e2n s\u1ef1 qu\u1ea3n l\u00fd v\u00e0 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o danh s\u00e1ch c\u1ed5 \u0111\u00f4ng ho\u1eb7c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_co_ca_nhan_dap_ung_hai_nhom_tieu_chi_tren\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng hai nh\u00f3m ti\u00eau ch\u00ed tr\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 17, n\u1ebfu kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t \u0111\u1ec3 h\u00e0nh \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc trong doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh ti\u1ebfp theo, kh\u00f4ng ph\u1ea3i l\u1ef1a ch\u1ecdn m\u1eb7c \u0111\u1ecbnh \u0111\u1ec3 thay th\u1ebf vi\u1ec7c r\u00e0 so\u00e1t quy\u1ec1n s\u1edf h\u1eefu v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_chu_so_huu_huong_loi_theo_thu_tu\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i theo th\u1ee9 t\u1ef1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf k\u00ea khai thi\u1ebfu ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t quy\u1ec1n s\u1edf h\u1eefu: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp ho\u1eb7c \u0111\u1ed3ng th\u1eddi s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed s\u1edf h\u1eefu, ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 cho th\u1ea5y ng\u01b0\u1eddi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u00fang ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t quy\u1ec1n ki\u1ec3m so\u00e1t theo ph\u00e1p lu\u1eadt ho\u1eb7c tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng hai nh\u00f3m ti\u00eau ch\u00ed tr\u01b0\u1edbc, theo kho\u1ea3n 3 \u0110i\u1ec1u 17 v\u00e0 c\u00e1c ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ecnh t\u1ef1 k\u00ea khai t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u0169ng y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 ti\u00eau ch\u00ed quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t khi kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng hai nh\u00f3m ti\u00eau ch\u00ed \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_15768STC-QLDN_yeu_cau_chuan_bi_ho_so_gi\"><\/span><b>C\u00f4ng v\u0103n 15768\/STC-QLDN y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10554\" aria-describedby=\"caption-attachment-10554\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10554\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-15768_STC-QLDN-yeu-cau-chuan-bi-ho-so-gi.jpg\" alt=\"C\u00f4ng v\u0103n 15768\/STC-QLDN y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-15768_STC-QLDN-yeu-cau-chuan-bi-ho-so-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-15768_STC-QLDN-yeu-cau-chuan-bi-ho-so-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-15768_STC-QLDN-yeu-cau-chuan-bi-ho-so-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-15768_STC-QLDN-yeu-cau-chuan-bi-ho-so-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-15768_STC-QLDN-yeu-cau-chuan-bi-ho-so-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10554\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 15768\/STC-QLDN y\u00eau c\u1ea7u chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng v\u0103n \u0111\u01b0\u1ee3c cung c\u1ea5p, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 sau \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giay_de_nghi_dang_ky_thay_doi_noi_dung_dang_ky_doanh_nghiep\"><\/span><b>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng M\u1eabu s\u1ed1 12 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15768\/STC-QLDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i bi\u1ec3u m\u1eabu t\u1ea1i \u0111\u00e2y: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/1vyF7haIuewNCmNkOOKnqha1j4NsJdrED\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">T\u1ea3i M\u1eabu s\u1ed1 12 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 121\/2026\/TT-BTC<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, c\u1ea7n ki\u1ec3m tra th\u00f4ng tin nh\u1eadn di\u1ec7n doanh nghi\u1ec7p, n\u1ed9i dung \u0111\u0103ng k\u00fd thay \u0111\u1ed5i v\u00e0 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin theo bi\u1ec3u m\u1eabu hi\u1ec7n h\u00e0nh. Kh\u00f4ng n\u00ean t\u1ef1 \u00fd thay \u0111\u1ed5i c\u1ea5u tr\u00fac bi\u1ec3u m\u1eabu ho\u1eb7c b\u1ecf c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Danh_sach_chu_so_huu_huong_loi_cua_doanh_nghiep\"><\/span><b>Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p l\u1eadp Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo M\u1eabu s\u1ed1 10 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 121\/2026\/TT-BTC ng\u00e0y 21\/8\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean k\u1ebft t\u1ea3i bi\u1ec3u m\u1eabu: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/docs.google.com\/document\/d\/1I_IvdNY92vc9CklY9cQvn0ci8XS5pJHM\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\">T\u1ea3i M\u1eabu s\u1ed1 10 v\u1ec1 danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi l\u1eadp danh s\u00e1ch, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin c\u00e1 nh\u00e2n v\u1edbi h\u1ed3 s\u01a1 g\u00f3p v\u1ed1n, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng, \u0111i\u1ec1u l\u1ec7, th\u1ecfa thu\u1eadn li\u00ean quan v\u00e0 c\u01a1 c\u1ea5u s\u1edf h\u1eefu qua c\u00e1c t\u1ed5 ch\u1ee9c trung gian. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf, c\u1ea7n c\u00f3 c\u0103n c\u1ee9 ph\u00f9 h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_uy_quyen_hoac_ban_sao_hop_dong_uy_quyen\"><\/span><b>V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ho\u1eb7c b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ho\u1eb7c b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n (n\u1ebfu c\u00f3) trong tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_thuc_hien_Cong_van_15768STC-QLDN\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 15768\/STC-QLDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10556\" aria-describedby=\"caption-attachment-10556\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10556\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-luu-y-quan-trong-khi-thuc-hien-Cong-van-15768_STC-QLDN.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 15768\/STC-QLDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-luu-y-quan-trong-khi-thuc-hien-Cong-van-15768_STC-QLDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-luu-y-quan-trong-khi-thuc-hien-Cong-van-15768_STC-QLDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-luu-y-quan-trong-khi-thuc-hien-Cong-van-15768_STC-QLDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-luu-y-quan-trong-khi-thuc-hien-Cong-van-15768_STC-QLDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nhung-luu-y-quan-trong-khi-thuc-hien-Cong-van-15768_STC-QLDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10556\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 15768\/STC-QLDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt: Hai v\u1ecb tr\u00ed n\u00e0y c\u00f3 th\u1ec3 thu\u1ed9c c\u00f9ng m\u1ed9t c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i nh\u01b0 v\u1eady. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ti\u00eau ch\u00ed v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 r\u00e0 so\u00e1t t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u1ef1c ti\u1ebfp: V\u1edbi doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty trung gian ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn s\u1edf h\u1eefu, c\u1ea7n xem x\u00e9t c\u01a1 c\u1ea5u s\u1edf h\u1eefu gi\u00e1n ti\u1ebfp v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 ch\u1ec9 v\u00ec t\u1eebng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p: Theo n\u1ed9i dung C\u00f4ng v\u0103n 15768\/STC-QLDN, vi\u1ec7c r\u00e0 so\u00e1t t\u1ea1i Kh\u00e1nh H\u00f2a \u0111\u00e3 ghi nh\u1eadn tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i ho\u1eb7c c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025 nh\u01b0ng ch\u01b0a k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra bi\u1ec3u m\u1eabu tr\u01b0\u1edbc khi n\u1ed9p: Doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng \u0111\u00fang bi\u1ec3u m\u1eabu theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, kh\u00f4ng l\u1ea5y bi\u1ec3u m\u1eabu c\u0169 \u0111\u1ec3 thay th\u1ebf khi \u0111\u00e3 c\u00f3 bi\u1ec3u m\u1eabu m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i: H\u1ed3 s\u01a1 g\u00f3p v\u1ed1n, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng, \u0111i\u1ec1u l\u1ec7 v\u00e0 th\u1ecfa thu\u1eadn v\u1ec1 quy\u1ec1n ki\u1ec3m so\u00e1t l\u00e0 nh\u1eefng t\u00e0i li\u1ec7u h\u1eefu \u00edch \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fa \u00fd th\u1eddi h\u1ea1n c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 20\/11\/2026 theo C\u00f4ng v\u0103n 15768\/STC-QLDN. Kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m cu\u1ed1i m\u1edbi b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \uc774\ub97c \ucc38\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/?utm_source=chatgpt.com\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t th\u00f4ng tin, h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n h\u1ed7 tr\u1ee3 th\u01b0\u1eddng xuy\u00ean v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n li\u00ean quan, c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/?utm_source=chatgpt.com\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n; vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i v\u1eabn c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thue.man.net.vn\/cach-ke-khai-chu-so-huu-huong-loi-cua-doanh-nghiep-online\/?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"> h\u01b0\u1edbng d\u1eabn k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i tr\u1ef1c tuy\u1ebfn<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Khi \u00e1p d\u1ee5ng c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, bi\u1ec3u m\u1eabu \u0111ang \u00e1p d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1 nh\u00e2n s\u1edf h\u1eefu ho\u1eb7c ki\u1ec3m so\u00e1t cu\u1ed1i c\u00f9ng tr\u00ean th\u1ef1c t\u1ebf, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo bi\u1ec3u m\u1eabu \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c tr\u01b0\u1edbc ng\u00e0y 20\/11\/2026 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh Kh\u00e1nh H\u00f2a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, \u0111\u1ed1i chi\u1ebfu c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 theo d\u00f5i k\u1ebft qu\u1ea3 x\u1eed l\u00fd sau khi n\u1ed9p. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap ho\u00e0n thi\u1ec7n th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 duy tr\u00ec t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa h\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 d\u1eef li\u1ec7u qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a 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><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_15768STC-QLDN\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 15768\/STC-QLDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Han_ke_khai_theo_Cong_van_15768STC-QLDN_la_ngay_nao\"><\/span><b>H\u1ea1n k\u00ea khai theo C\u00f4ng v\u0103n 15768\/STC-QLDN l\u00e0 ng\u00e0y n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung c\u00f4ng v\u0103n \u0111\u01b0\u1ee3c cung c\u1ea5p, S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh Kh\u00e1nh H\u00f2a \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p kh\u1ea9n tr\u01b0\u01a1ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u00e0 ho\u00e0n th\u00e0nh vi\u1ec7c k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y 20\/11\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_chu_so_huu_huong_loi_gom_nhung_gi\"><\/span><b>H\u1ed3 s\u01a1 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i bao g\u1ed3m: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo M\u1eabu s\u1ed1 12 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 121\/2026; Danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo M\u1eabu s\u1ed1 10 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 121\/2026 v\u00e0 V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n ho\u1eb7c b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) trong tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chu_so_huu_huong_loi_co_bat_buoc_phai_so_huu_tu_25_von_dieu_le_tro_len_khong\"><\/span><b>Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i s\u1edf h\u1eefu t\u1eeb 25% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ch\u1ec9 d\u1ef1a v\u00e0o t\u1ef7 l\u1ec7 s\u1edf h\u1eefu. Theo \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh c\u00f2n bao g\u1ed3m quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. N\u1ebfu kh\u00f4ng c\u00f3 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng hai nh\u00f3m ti\u00eau ch\u00ed n\u00e0y, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn nh\u1ea5t theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_thay_doi_dang_ky_kinh_doanh_tu_ngay_0172025_co_can_ra_soat_lai_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00e3 thay \u0111\u1ed5i \u0111\u0103ng k\u00fd kinh doanh t\u1eeb ng\u00e0y 01\/7\/2025 c\u00f3 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo n\u1ed9i dung C\u00f4ng v\u0103n 15768\/STC-QLDN, doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ho\u1eb7c c\u1eadp nh\u1eadt h\u1ed3 s\u01a1 k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025 nh\u01b0ng ch\u01b0a k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, kh\u00f4ng m\u1eb7c \u0111\u1ecbnh r\u1eb1ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ch\u1ec9 v\u00ec t\u1eebng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_chua_xac_dinh_duoc_chu_so_huu_huong_loi_thi_doanh_nghiep_nen_lam_gi\"><\/span><b>N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i th\u00ec doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t t\u1eebng c\u1ea5p trong c\u01a1 c\u1ea5u s\u1edf h\u1eefu, ki\u1ec3m tra quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e1c ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 296\/2026\/N\u0110-CP. N\u1ebfu c\u01a1 c\u1ea5u s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p, n\u00ean ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ph\u00f9 h\u1ee3p tr\u01b0\u1edbc khi l\u1eadp danh s\u00e1ch k\u00ea khai.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 20\/10\/2026, S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh Kh\u00e1nh H\u00f2a ban h\u00e0nh C\u00f4ng v\u0103n 15768\/STC-QLDN v\u1ec1 vi\u1ec7c k\u00ea khai th\u00f4ng tin ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m tri\u1ec3n khai vi\u1ec7c r\u00e0 so\u00e1t, ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00f4ng v\u0103n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10552","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10552"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10552\/revisions"}],"predecessor-version":[{"id":10562,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10552\/revisions\/10562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10553"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}