{"id":7164,"date":"2026-01-06T02:57:05","date_gmt":"2026-01-06T09:57:05","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7164"},"modified":"2026-01-06T02:57:05","modified_gmt":"2026-01-06T09:57:05","slug":"diem-moi-xu-phat-thue-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-xu-phat-thue-hoa-don\/","title":{"rendered":"2026\ub144 1\uc6d4 16\uc77c\ubd80\ud130 \uc138\uae08 \ubc0f \uc1a1\uc7a5\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \ubc8c\uce59\uc774 \uc2dc\ud589\ub429\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 16\uc77c\ubd80\ud130 \uacf5\uc2dd \uc2dc\ud589\ub418\ub294 \uc2dc\ud589\ub839 310\/2025\/ND-CP\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubd84\uc57c\uc758 \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uc77c\ub828\uc758 \uc911\uc694\ud55c \uaddc\uc815\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud569\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 2025\ub144 \uacf5\ubb38 6175\/CT-PC\ub97c \ud1b5\ud574 \ucc98\ubc8c \ubc94\uc704, \ucc98\ubc8c \uc218\uc900 \uc801\uc6a9 \uc6d0\uce59, \uc804\uc790 \uc1a1\uc7a5 \uaddc\uc815 \uc704\ubc18, \ub514\uc9c0\ud138 \uc138\uae08 \uad00\ub9ac \ub9e5\ub77d\uc5d0\uc11c \uc138\ubb34 \ub2f9\uad6d\uc758 \ucc98\ubc8c \uad8c\ud55c\uacfc \uad00\ub828\ub41c \ud575\uc2ec\uc801\uc778 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4\uc744 \uba85\ud655\ud788 \ud588\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uc2dc\ud589\ub839 310\/2025\/ND-CP\uc758 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud558\uace0, \uae30\uc5c5, \uac00\uacc4 \uc0ac\uc5c5\uc790 \ubc0f \uc138\ubb34 \ud68c\uacc4\uc0ac\uc5d0 \ubbf8\uce58\ub294 \uc2e4\uc9c8\uc801\uc778 \uc601\ud5a5\uc744 \ud3c9\uac00\ud558\ub294 \ud55c\ud3b8, \ub0a9\uc138\uc790\uac00 2026\ub144\ubd80\ud130 \ubc95\uc801 \uc704\ud5d8\uc744 \uc0ac\uc804\uc5d0 \uc904\uc77c \uc218 \uc788\ub3c4\ub85d \uc911\uc694\ud55c \uc900\uc218 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/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\">\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' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-xu-phat-thue-hoa-don\/#Co_so_phap_ly_va_thoi_diem_ap_dung\" >\ubc95\uc801 \uadfc\uac70 \ubc0f \uc801\uc6a9 \uc2dc\uc810<\/a><\/li><\/ul><\/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\/diem-moi-xu-phat-thue-hoa-don\/#Cac_diem_moi_noi_bat_trong_Nghi_dinh_3102025ND-CP\" >\ubc95\ub839 310\/2025\/ND-CP\uc758 \uc8fc\uc694 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/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\/diem-moi-xu-phat-thue-hoa-don\/#Bo_sung_pham_vi_dieu_chinh_va_hanh_vi_vi_pham\" >\uaddc\uc81c \ubc0f \uc704\ubc18 \ubc94\uc704 \ud655\ub300.<\/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\/diem-moi-xu-phat-thue-hoa-don\/#Nguyen_tac_xu_phat_moi\" >\uc0c8\ub85c\uc6b4 \ud615\ubc8c \uc6d0\uce59<\/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\/diem-moi-xu-phat-thue-hoa-don\/#Thay_doi_ve_tinh_tiet_nang\" >\ubd84\ube44\ubb3c\uc758 \ubcc0\ud654<\/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\/diem-moi-xu-phat-thue-hoa-don\/#Quy_dinh_xu_phat_doi_voi_to_chuc_ca_nhan_lien_quan\" >\uad00\ub828 \ub2e8\uccb4 \ubc0f \uac1c\uc778\uc5d0 \ub300\ud55c \ucc98\ubc8c \uaddc\uc815.<\/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\/ko\/diem-moi-xu-phat-thue-hoa-don\/#Sua_doi_khung_hinh_phat_voi_hanh_vi_lap_hoa_don_khong_dung_thoi_diem\" >\uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \uc120\ud0dd\ud588\uc744 \ub54c\uc758 \ubc8c\uce59 \uccb4\uacc4\ub97c \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/diem-moi-xu-phat-thue-hoa-don\/#Thay_doi_tham_quyen_xu_phat\" >\ucc98\ubc8c \uad8c\ud55c\uc758 \ubcc0\uacbd<\/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\/diem-moi-xu-phat-thue-hoa-don\/#Chinh_sua_quy_dinh_ve_trinh_tu_thu_tuc_xu_phat\" >\ucc98\ubc8c \uc808\ucc28\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uac1c\uc815\ud55c\ub2e4.<\/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\/diem-moi-xu-phat-thue-hoa-don\/#Dieu_chinh_va_bai_bo_mot_so_hanh_vi_xu_phat_hanh_chinh_ve_hoa_don\" >\uccad\uad6c\uc11c\uc640 \uad00\ub828\ub41c \ud2b9\uc815 \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \uc870\uc815 \ubc0f \ud3d0\uc9c0\ud569\ub2c8\ub2e4.<\/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\/diem-moi-xu-phat-thue-hoa-don\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-xu-phat-thue-hoa-don\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-xu-phat-thue-hoa-don\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_thoi_diem_ap_dung\"><\/span><b>\ubc95\uc801 \uadfc\uac70 \ubc0f \uc801\uc6a9 \uc2dc\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub828 \uac00\uc0b0\uae08\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \ub2e4\uc74c\uc744 \uadfc\uac70\ub85c \ubc1c\ud45c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubc0f \uc1a1\uc7a5 \uad00\ub828 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \ubc95\ub839 125\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 16\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ubc95\ub839 125\/2020\/ND-CP\ub97c \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 \ubc95\ub839.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc138\uccad\uc5d0\uc11c 2025\ub144 12\uc6d4 22\uc77c\uc790\ub85c \ubc1c\ud589\ud55c \uacf5\uc2dd \ubb38\uc11c 6175\/TCT-PC\ub294 \uc138\uae08 \uad00\ub828 \ubc8c\uae08 \ubc0f \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc744 \uc18c\uac1c\ud558\uace0 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc55e\uc73c\ub85c \ubaa8\ub4e0 \uc704\ubc18 \uc0ac\ud56d\uc740 \uae30\uc874\uc5d0 \uacbd\uace0\ub098 \uacbd\ubbf8\ud55c \ucc98\ubc8c\ub9cc \ubc1b\uc558\ub358 \uc0ac\ud56d\uc744 \ud3ec\ud568\ud558\uc5ec \uc0c8\ub85c\uc6b4 \ubc95\uc801 \uccb4\uacc4\uc5d0 \ub530\ub77c \ud3c9\uac00 \ubc0f \ucc98\ub9ac\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_diem_moi_noi_bat_trong_Nghi_dinh_3102025ND-CP\"><\/span><b>\ubc95\ub839 310\/2025\/ND-CP\uc758 \uc8fc\uc694 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uc774\ud6c4 \uc138\ubc95 \uc900\uc218\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc2dc\ud589\ub839 310\/2025\/ND-CP\ub294 \uc2dc\ud589\ub839 125\/2020\/ND-CP\uc640 \ube44\uad50\ud558\uc5ec \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubd84\uc57c\uc758 \ud589\uc815 \ucc98\ubc8c\uc5d0 \ub300\ud55c \ubc95\uc801 \uccb4\uacc4\ub97c \uac1c\uc120\ud558\uae30 \uc704\ud574 \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \uc870\uc815\uc744 \uac70\ucce4\uc2b5\ub2c8\ub2e4. \uc544\ub798\ub294 \uad6d\uc138\uccad\uc774 \uacf5\uc2dd \uc11c\ud55c 6175\/CT-PC\uc5d0\uc11c \uc0c1\uc138\ud788 \uc124\uba85\ud55c \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc73c\ub85c, \uc801\uc6a9 \ubc94\uc704, \ucc98\ubc8c \uc6d0\uce59, \uc704\ubc18 \uc0ac\ud56d \ubc0f \ucc98\ub9ac \uad8c\ud55c\uc5d0 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_sung_pham_vi_dieu_chinh_va_hanh_vi_vi_pham\"><\/span><b>\uaddc\uc81c \ubc0f \uc704\ubc18 \ubc94\uc704 \ud655\ub300.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790, \uae30\uc5c5 \ubc0f \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc27d\uac8c \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d, 2026\ub144\ubd80\ud130 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 310\/2025\/ND-CP \uc2dc\ud589\ub839\uc758 \uc8fc\uc694 \uc0ac\ud56d(\uacf5\uc2dd \uc11c\ud55c 6175\/CT-PC\uc5d0 \uba85\uc2dc\ub428)\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP\ub294 \uc138\uae08 \uad00\ub9ac \ub300\uc0c1\uc5d0 \ub2e4\ub978 \uc218\uc775 \ud56d\ubaa9\uc744 \ucd94\uac00\ud568\uc73c\ub85c\uc368 \uaddc\uc81c \ubc94\uc704\ub97c \ud655\ub300\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \uad6d\uac00 \uc790\ubcf8\uc758 \uad00\ub9ac \ubc0f \ud22c\uc790\uc5d0 \uad00\ud55c \uaddc\uc815\uc5d0 \uba85\uc2dc\ub41c \uc218\uc775 \ud56d\ubaa9\uacfc \uac19\uc774, \uc138\ubb34 \ub2f9\uad6d\uc774 \uc9d5\uc218\ud558\uace0 \uc704\ubc18 \uc2dc \ubc8c\uae08\uc744 \ubd80\uacfc\ud558\ub3c4\ub85d \uc9c0\uc815\ub41c \ud56d\ubaa9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ubc8c\uae08 \ub0a9\ubd80 \ub300\uc0c1 \uae30\uad00\uc740 \uacb0\uc758\uc548 107\/2023\/QH15\uc5d0 \ub530\ub77c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80 \uc758\ubb34\uac00 \uc788\ub294 \uad6c\uc131 \ub2e8\uc704 \ubaa9\ub85d\uc5d0 \ucd94\uac00\ub418\uba70, \uc2e0\uace0\uac00 \ub2a6\uac70\ub098 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ud574\ub2f9 \ubc8c\uae08 \ubd80\uacfc \ub300\uc0c1 \uad6c\uc131 \ub2e8\uc704 \ubaa9\ub85d\uc5d0 \ud1b5\uc9c0\ud560 \ucc45\uc784\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \uaddc\uc815\uc740 \uc804\uc790 \uccad\uad6c\uc11c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uc870\uc9c1\uc774 \ub370\uc774\ud130 \uc0dd\uc131, \uc800\uc7a5 \ubc0f \ucc98\ub9ac \uc194\ub8e8\uc158\uc774 \ubc95\uc801 \uae30\uc900\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc704\ubc18 \uc0ac\ud56d\uc744 \ub2e4\ub8f9\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uaddc\uc81c \ubc94\uc704\uc758 \ud655\ub300\uc640 \uc0c8\ub85c\uc6b4 \uc704\ubc18 \uc0ac\ud56d\uc758 \ucd94\uac00\ub294 \uc138\ubb34 \uad00\ub9ac\uc5d0 \ub300\ud55c \ub354\uc6b1 \uc5c4\uaca9\ud558\uace0 \ud3ec\uad04\uc801\uc778 \uc811\uadfc \ubc29\uc2dd\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uacf5\uc815\uc131, \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \uc2e4\uc81c \uc81c\uc7ac\uc758 \uc911\ubcf5 \uc801\uc6a9\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574, \uc2dc\ud589\ub839 310\/2025\/ND-CP\ub294 \uc138\uae08 \ubc0f \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \ud589\uc815 \ucc98\ubc8c \uc6d0\uce59\uc744 \ub3d9\uc2dc\uc5d0 \uc870\uc815\ud558\uace0 \uad6c\uccb4\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_phat_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \ud615\ubc8c \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc911\ubcf5\ub418\ub294 \ucc98\ubc8c\uc744 \ud574\uc18c\ud558\uace0 \uc138\ubc95 \uc801\uc6a9\uc758 \uacf5\uc815\uc131\uacfc \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574, \uc2dc\ud589\ub839 310\/2025\/ND-CP\ub294 \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uba87 \uac00\uc9c0 \uc6d0\uce59\uc744 \uc870\uc815\ud558\uace0 \uba85\ud655\ud788 \ud588\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c\uc758 \uc0c8\ub85c\uc6b4 \uc6d0\uce59\ub4e4\uc740 2026\ub144\ubd80\ud130 \uc704\ubc18 \uc0ac\ud56d, \ucc98\ubc8c \uc218\uc900 \ubc0f \uc801\uc6a9 \ubc29\ubc95\uc744 \uacb0\uc815\ud558\ub294 \uae30\uc900\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac19\uc740 \ub0a0 \uc5ec\ub7ec \ud56d\ubaa9\uc744 \uc798\ubabb \uc2e0\uace0\ud55c \ub0a9\uc138\uc790\ub294 \uac01 \uc624\ub958\uc5d0 \ub300\ud574 \ubcc4\ub3c4\ub85c \ubc8c\uae08\uc774 \ubd80\uacfc\ub418\ub294 \ub300\uc2e0, \ud558\ub098\uc758 \uc704\ubc18\uc5d0 \ub300\ud574\uc11c\ub9cc \ucd5c\uace0 \uc138\uc728\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\uc815 \uc0ac\ub840\uc5d0\uc11c &quot;\ubc18\ubcf5 \uc704\ubc18&quot;\uc774\ub77c\ub294 \uac00\uc911 \uc0ac\uc720\ub97c \ud3d0\uc9c0\ud558\uba74 \uc911\ubcf5 \ucc98\ubc8c\uc758 \ubd80\ub2f4\uc774 \uc904\uc5b4\ub4e4 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\uac00 \uc798\ubabb\ub41c \uc2dc\uae30\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uac70\ub098 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\uc9c0 \uc54a\ub294 \ub4f1 \uc5ec\ub7ec \ucc28\ub840 \ubd80\uc815\ud589\uc704\ub97c \uc800\uc9c0\ub978 \uacbd\uc6b0, \uac00\uc7a5 \uae30\ubcf8\uc801\uc778 \ubd80\uc815\ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub9cc \ucc98\ubc8c\uc744 \ubc1b\uc73c\uba70, \ubc8c\uae08\uc740 \ubd80\uc815\ud589\uc704\ub97c \uc800\uc9c0\ub978 \uc1a1\uc7a5\uc758 \ucd1d \uac1c\uc218\uc5d0 \ube44\ub840\ud569\ub2c8\ub2e4.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">310\/2025\/ND-CP\ud638 \ubc95\ub839\uc740 \ucc98\ubc8c \uc6d0\uce59\uc744 \uac1c\uc815\ud558\ub294 \uac83\uacfc \ub3d9\uc2dc\uc5d0 \uac00\uc911 \uc0ac\uc720\uc5d0 \uad00\ud55c \uaddc\uc815\ub3c4 \uc870\uc815\ud558\uc5ec \uc704\ubc18 \ud589\uc704\uc758 \uc218\uc900\uc744 \uba85\ud655\ud788 \ubd84\ub958\ud558\uace0 \ud589\uc704\uc758 \uc131\uaca9\uacfc \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc81c\uc7ac\ub97c \ub354\uc6b1 \uc801\uc808\ud558\uac8c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_ve_tinh_tiet_nang\"><\/span><b>\ubd84\ube44\ubb3c\uc758 \ubcc0\ud654<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ubc95\ub839\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub450 \uac00\uc9c0 \uacbd\uc6b0\uc5d0 &quot;\ub300\uaddc\ubaa8 \ud589\uc815 \uc704\ubc18&quot;\uc774\ub77c\ub294 \uac00\uc911 \uc0ac\uc720\uac00 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0\ub97c \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10\uac74 \uc774\uc0c1\uc758 \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \uc1a1\uc7a5 \uc704\ubc18 \ud589\uc704\ub97c \uc800\uc9c0\ub978 \uacbd\uc6b0.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud0c8\uc138\uc561\uc774 1\uc5b5 VND \uc774\uc0c1\uc778 \ud0c8\uc138 \ud589\uc704\ub97c \uc800\uc9c0\ub97c \uacbd\uc6b0, \ud574\ub2f9 \uc0ac\uac74\uc740 \uaddc\uc815\ub41c \ud589\uc815 \uc81c\uc7ac\ub97c \ubc1b\uae30 \uc704\ud574 \uc774\uad00\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">310\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \uc704\ubc18 \ud589\uc704\uc758 \uc2ec\uac01\uc131\uc5d0 \ube44\ub840\ud558\uc5ec \ucc98\ubc8c\uc774 \uc801\uc6a9\ub418\ub3c4\ub85d \uac00\uc911 \uc0ac\uc720\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc744 \uba85\ud655\ud788 \ud558\ub294 \uac83 \uc678\uc5d0\ub3c4, \uc138\ubb34 \uad00\ub9ac\ub97c \uc704\ud55c \uc815\ubcf4 \ubc0f \ubb38\uc11c \uc81c\uacf5\uc5d0 \uc788\uc5b4 \uad00\ub828 \uae30\uad00 \ubc0f \uac1c\uc778\uc758 \ubc95\uc801 \ucc45\uc784\uc744 \ud655\ub300\ud558\uace0 \uad6c\uccb4\ud654\ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95 \uc9d1\ud589 \uacfc\uc815\uc5d0\uc11c \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \ud611\ub825\uc5d0 \uc788\uc5b4 \ud22c\uba85\uc131\uacfc \ucc45\uc784\uc131\uc744 \uac15\ud654\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_xu_phat_doi_voi_to_chuc_ca_nhan_lien_quan\"><\/span><b>\uad00\ub828 \ub2e8\uccb4 \ubc0f \uac1c\uc778\uc5d0 \ub300\ud55c \ucc98\ubc8c \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uad6d\uac00 \uad00\ub9ac \uae30\uad00\uacfc \uae08\uc735 \uae30\uad00 \uc2dc\uc2a4\ud15c \uac04\uc758 \uae34\ubc00\ud55c \ud611\ub825\uacfc \uc870\uc728\uc740 \uc138\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131 \ud5a5\uc0c1\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 310\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc678\uad6d \uc740\ud589 \uc9c0\uc810 \ubc0f \uae08\uc735 \uae30\uad00\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc694\uccad\uc5d0 \ub530\ub77c \uace0\uac1d \uacc4\uc88c \uc815\ubcf4\ub97c \ubd88\uc644\uc804\ud558\uac70\ub098 \ubd80\uc815\ud655\ud558\uac8c, \ub610\ub294 \uc9c0\uc5f0\ud558\uc5ec \uc81c\uacf5\ud560 \uacbd\uc6b0 \ud589\uc815 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4. \ub610\ud55c, \ub0a9\uc138\uc790\uc758 \uc138\uae08 \uc758\ubb34\uc640 \uad00\ub828\ub41c \uc815\ubcf4 \ubc0f \uc11c\ub958\ub97c \uace0\uc758\ub85c \uc740\ud3d0\ud558\uac70\ub098, \uc81c\uacf5\ud558\uc9c0 \uc54a\uac70\ub098, \ud5c8\uc704\ub85c \uc81c\uacf5\ud558\ub294 \uac1c\uc778 \ubc0f \ub2e8\uccb4\ub3c4 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uaddc\uc815\uc740 \uc138\ubb34 \uad00\ub9ac\uc5d0 \ud544\uc694\ud55c \ub370\uc774\ud130\uac00 \uc2e0\uc18d\ud558\uace0 \uc815\ud655\ud558\uba70 \ud22c\uba85\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\uc5ec \ub514\uc9c0\ud138 \uc804\ud658 \uc2dc\ub300\uc5d0 \uc138\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \ub192\uc774\ub294 \ub370 \uae30\uc5ec\ud558\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sua_doi_khung_hinh_phat_voi_hanh_vi_lap_hoa_don_khong_dung_thoi_diem\"><\/span><b>\uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\ub97c \uc798\ubabb \uc120\ud0dd\ud588\uc744 \ub54c\uc758 \ubc8c\uce59 \uccb4\uacc4\ub97c \uc218\uc815\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP\ub294 \uc704\ubc18 \uaddc\ubaa8\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ucc98\ubc8c \uccb4\uacc4\ub97c \uc870\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0 \ubc0f \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c, \ud2b9\ud788 \uc138\uae08 \ub0a9\ubd80 \uc2dc\uae30\uc5d0 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud558\ub294 \uac83\uc774 \uae30\uc5c5\uc5d0\uc11c \uac00\uc7a5 \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud558\ub294 \uc704\ubc18 \uc0ac\ud56d \uc911 \ud558\ub098\ub85c \uaf3d\ud788\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">\ubc95\ub839 310\/2025\/ND-CP<\/span><\/i><span style=\"font-weight: 400;\"> \ucc98\ubc8c \uccb4\uacc4\ub294 \uc774\uc804\ucc98\ub7fc \uacbd\uc9c1\ub418\uac8c \uc801\uc6a9\ub418\ub294 \ub300\uc2e0, \uc704\ubc18 \ud589\uc704\uc758 \uc2e4\uc81c \uc218\uc900\uacfc \uaddc\ubaa8\ub97c \ubcf4\ub2e4 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc8c\uae08\uc561\uc740 \uc138\ubb34 \ub2f9\uad6d\uc758 \ub3d9\uc77c\ud55c \uc870\uc0ac \ub610\ub294 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uacac\ub41c \uc704\ubc18 \uccad\uad6c\uc11c\uc758 \ucd1d \uac74\uc218\ub97c \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc8c\uce59 \uccb4\uacc4\ub294 \uc704\ubc18 \uccad\uad6c\uc11c \uac74\uc218\uac00 \uc99d\uac00\ud568\uc5d0 \ub530\ub77c \ub2e8\uacc4\uc801\uc73c\ub85c \uac15\ud654\ub418\uba70, \uc774\ub294 \uae30\uc5c5\uc774 \uc138\uae08 \ub0a9\ubd80 \uae30\ud55c\uc744 \uc5f0\uc7a5\ud558\uac70\ub098 \ud604\uae08 \ud750\ub984\uc744 \ubd80\uc801\uc808\ud558\uac8c \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \uc758\ub3c4\uc801\uc73c\ub85c \uccad\uad6c\uc11c \ubc1c\ud589\uc744 \uc9c0\uc5f0\ud558\ub294 \ud589\uc704\ub97c \uc5b5\uc81c\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc704\ubc18 \uc720\ud615\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uc2dc\uae30\uac00 \uc798\ubabb\ub418\uc5c8\uc9c0\ub9cc \uc138\uae08 \ub0a9\ubd80 \uc9c0\uc5f0\uc73c\ub85c \uc774\uc5b4\uc9c0\uc9c0 \uc54a\ub294 \uacbd\uc6b0;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \ud68c\ud53c\ub098 \ub0a9\ubd80 \uc9c0\uc5f0\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \uccad\uad6c\uc11c \ubc1c\ud589 \uc2dc\uae30\uac00 \ubd80\uc801\uc808\ud55c \uacbd\uc6b0\uc5d0\ub294 \uacf5\uc815\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc704\ubc18 \ud589\uc704\uc758 \ubcf8\uc9c8\uc744 \ubc18\uc601\ud558\uae30 \uc704\ud574 \uc0c1\uc751\ud558\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thay_doi_tham_quyen_xu_phat\"><\/span><b>\ucc98\ubc8c \uad8c\ud55c\uc758 \ubcc0\uacbd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\uc2a4\ud15c\uc744 \ucd5c\uc801\ud654\ud558\uace0 \uc704\ubc18 \uc0ac\ud56d \ucc98\ub9ac \uc808\ucc28\ub97c \uc2e0\uc18d\ud558\uac8c \uc9c4\ud589\ud558\uae30 \uc704\ud574 \ud574\ub2f9 \ubc95\ub839\uc740 \uad8c\ud55c \uc788\ub294 \ub2f4\ub2f9\uc790\ub97c \ubcc0\uacbd\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uacf5\ubb34\uc6d0\uc758 \ubc8c\uae08 \ubd80\uacfc \uad8c\ud55c \ud655\ub300: \uc138\ubb34 \uacf5\ubb34\uc6d0\uc740 \ubc95\uc801 \uc694\uac74\uc774 \uba85\ud655\ud558\uac8c \uc815\uc758\ub41c \ud2b9\uc815 \uacbd\ubbf8\ud55c \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud574 \ubc8c\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub294 \uad8c\ud55c\uc744 \ubd80\uc5ec\ubc1b\uc544, \uc138\ubb34 \uc870\uc0ac \ubc0f \uad00\ub9ac \uacfc\uc815\uc5d0\uc11c \uc704\ubc18 \uc0ac\ud56d\uc744 \uc2dc\uc758\uc801\uc808\ud558\uac8c \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34\uae30\uad00\uc7a5\uc758 \uad8c\ud55c \uc870\uc815 \ubc0f \uc7ac\uc815\uc758: \ubcf8 \uc2dc\ud589\ub839\uc740 \uad6d\uc7a5 \ubc0f \uc138\ubb34\ubd80\uc11c\uc7a5\uc758 \uad8c\ud55c \ubc94\uc704\uc640 \uadf8\uc5d0 \ub530\ub978 \ucc98\ubc8c \uc218\uc900\uc744 \uba85\ud655\ud788 \ud558\uc5ec, \uc870\uc9c1 \uad6c\uc870 \ubc0f \ud604\ub300\uc801\uc774\uace0 \ud6a8\uc728\uc801\uc778 \uc138\ubb34 \uad00\ub9ac \ubaa8\ub378\uacfc\uc758 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubd84\uc57c\uc758 \uacfc\ud0dc\ub8cc \ubd80\uacfc \uad8c\ud55c \uac04\uc18c\ud654: \uad6c \uc778\ubbfc\uc704\uc6d0\ud68c \uc704\uc6d0\uc7a5 \ubc0f \uc77c\ubd80 \ud589\uc815\uc9c1\uc758 \uacfc\ud0dc\ub8cc \ubd80\uacfc \uad8c\ud55c\uc744 \ud3d0\uc9c0\ud558\uc5ec \uc704\ubc18 \ud589\uc704 \ucc98\ub9ac\ub97c \uc138\ubb34 \uae30\uad00\uc73c\ub85c \uc9d1\uc911\uc2dc\ud0a4\uace0, \uc804\ubb38\uc131\uc744 \uac15\ud654\ud558\uba70 \ubc95 \uc801\uc6a9\uc758 \uc911\ubcf5\uc744 \uc904\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chinh_sua_quy_dinh_ve_trinh_tu_thu_tuc_xu_phat\"><\/span><b>\ucc98\ubc8c \uc808\ucc28\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \uac1c\uc815\ud55c\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 310\/2025\/ND-CP \uc81c1\uc870 22\ud56d\uc740 \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c37\uc870 1\ud56d a\ud638\uc758 \uaddc\uc815\uc744 \uac1c\uc815\ud569\ub2c8\ub2e4. \ud574\ub2f9 \uaddc\uc815\uc5d0 \ub530\ub77c \ub0a9\uc138\uc790\ub294 \uc138\uae08 \ub610\ub294 \uc1a1\uc7a5\uacfc \uad00\ub828\ub41c \ud589\uc815 \uc704\ubc18 \ud589\uc704\uac00 \uac1c\uc778\uc758 \uacbd\uc6b0 \ucd5c\ub300 1,500\ub9cc VND \uc774\uc0c1, \ub2e8\uccb4\uc758 \uacbd\uc6b0 \ucd5c\ub300 3,000\ub9cc VND \uc774\uc0c1\uc758 \ubc8c\uae08 \ubd80\uacfc \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \uc18c\uba85\ud560 \uad8c\ub9ac\ub97c \uac16\uc2b5\ub2c8\ub2e4. \uc18c\uba85\uad8c\uc740 \ud589\uc815 \uc704\ubc18 \ubcf4\uace0\uc11c\uac00 \uc804\uc790\uc801\uc73c\ub85c \uc791\uc131\ub41c \uacbd\uc6b0\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c16\uc870, \uc81c17\uc870 \ubc0f \uc81c18\uc870\uc5d0 \uaddc\uc815\ub41c \uc704\ubc18 \ud589\uc704\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_va_bai_bo_mot_so_hanh_vi_xu_phat_hanh_chinh_ve_hoa_don\"><\/span><b>\uccad\uad6c\uc11c\uc640 \uad00\ub828\ub41c \ud2b9\uc815 \ud589\uc815\uc801 \uc81c\uc7ac\ub97c \uc870\uc815 \ubc0f \ud3d0\uc9c0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc815\ubd80\ub294 \ubc95\ub839 \uc81c310\/2025\/ND-CP\ud638\uc5d0 \ub530\ub77c \uc774\uc804 \ubc95\ub839 \uc81c125\/2020\/ND-CP\ud638\uc5d0\uc11c \uaddc\uc815\ud588\ub358 \uc1a1\uc7a5 \uad00\ub828 \ud589\uc815 \uc704\ubc18 \uc0ac\ud56d\ub4e4\uc744 \uacf5\uc2dd\uc801\uc73c\ub85c \ud3d0\uc9c0\ud588\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \ub2e4\uc74c \ud589\uc704\ub4e4\uc740 \ub354 \uc774\uc0c1 \ucc98\ubc8c \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uc1c4\ub41c \uc1a1\uc7a5\uc5d0 \uad00\ud55c \uaddc\uc815 \uc704\ubc18;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\ubb38 \uc1a1\uc7a5 \uc778\uc1c4 \uacfc\uc815\uc5d0\uc11c \uc704\ubc18 \uc0ac\ud56d\uc774 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\ub9ac \uc778\uc1c4\ub41c \uc1a1\uc7a5\uc744 \ud310\ub9e4\ud558\ub294 \ud589\uc704;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ubc1c\ud589 \uad00\ub828 \uaddc\uc815 \uc704\ubc18;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \ucde8\uc18c\uc640 \uad00\ub828\ub41c \uc870\uce58.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uaddc\uc815\uc758 \ud3d0\uc9c0\ub294 \ub514\uc9c0\ud138 \uc804\ud658 \ub85c\ub4dc\ub9f5 \ubc0f \uc804\uad6d\uc801\uc778 \uc804\uc790 \uccad\uad6c\uc11c \ub3c4\uc785\uc5d0 \ubc1c\ub9de\ucdb0 \uad6d\uac00 \uae30\uad00\uc758 \uc0c8\ub85c\uc6b4 \uacbd\uc601 \ubc29\ud5a5\uc744 \ubc18\uc601\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubcf4\uc2dc\ub294 \ubc14\uc640 \uac19\uc774, \uc138\ubb34\ub2f9\uad6d\uc740 2025\ub144 \uacf5\ubb38 6175\/CT-PC\ud638\ub97c \ud1b5\ud574 2025\ub144 310\/ND-CP\ud638 \uc2dc\ud589\ub839\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9 \uc2dc\ud589 \ubc29\uc2dd\uc744 \uba85\ud655\ud788 \ud558\uace0 \ud45c\uc900\ud654\ud558\uc5ec, 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub420 \ub514\uc9c0\ud138 \uc138\ubb34 \uad00\ub9ac\uc758 \ud604\uc2e4\uc5d0 \ubd80\ud569\ud558\ub3c4\ub85d \uc138\uae08 \ubc0f \uc1a1\uc7a5 \ubd84\uc57c\uc758 \ud589\uc815 \ucc98\ubc8c \uccb4\uacc4\ub97c \uac04\uc18c\ud654\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uae30\uc5c5\uacfc \uc790\uc601\uc5c5\uc790\uc5d0\uac8c \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ud68c\uacc4 \ubc0f \uc138\ubb34 \ubd80\uc11c\uac00 \uc2e0\uace0 \ubc0f \uc1a1\uc7a5 \ubc1c\ud589 \uc808\ucc28\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uace0 \ubc95\uc744 \uc900\uc218\ud558\uc5ec \ucc98\ubc8c \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub04a\uc784\uc5c6\uc774 \ubcc0\ud654\ud558\ub294 \uc138\ubc95 \uc815\ucc45 \uc18d\uc5d0\uc11c, \uc2dc\ud589\ub839 310\/2025\/ND-CP\ub97c \uc815\ud655\ud558\uac8c \uc774\ud574\ud558\uace0 \uc2e0\uc18d\ud558\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uc548\uc815\uc801\uc774\uace0 \ubc95\uc801\uc73c\ub85c \uc548\uc804\ud55c \uc0ac\uc5c5 \uc6b4\uc601\uc744 \ubcf4\uc7a5\ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4. \uc2ec\uce35\uc801\uc778 \uc790\ubb38, \uc138\uae08 \ubc0f \uc1a1\uc7a5 \uc900\uc218 \uac80\ud1a0, \ub610\ub294 \uad00\ubcf4 6175\/CT-PC\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uc815\ucc45\uc5d0 \ub300\ud55c \ucd5c\uc2e0 \uc815\ubcf4\uac00 \ud544\uc694\ud558\uc2dc\uba74, \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc138\ubb34 \ucee8\uc124\ud305 \ud68c\uc0ac\uc778 MAN(Master Accountant Network)\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ubb38\uc758\ud558\uc5ec \uc2dc\uc758\uc801\uc808\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \uc9c0\uc6d0\uc744 \ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2026\ub144 \uac1c\uc815\ub41c \uc815\ucc45\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc774 \ud544\uc694\ud558\uc2dc\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uce21\uba74: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub978: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><strong>\uc6d0\ucc9c: <\/strong><a href=\"https:\/\/www.luatvietnam.net\/vn\/cac-diem-moi-ve-xu-phat-thue-va-hoa-don-ke-tu-16-1-2026--vbpl140365.html?browserid=0dde13be-75d9-4e89-97fc-4403a59d213e\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c \ubc88\ud638 6175\/CT-PC<\/span><\/a> <span style=\"font-weight: 400;\">2025\ub144 12\uc6d4 22\uc77c, \uc138\ubb34\uad6d\uc5d0\uc11c \uc2dc\ud589\ub839 310\/2025\/ND-CP\uc5d0 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc744 \ucd94\uac00\ud558\ub294 \uac83\uacfc \uad00\ub828\ud558\uc5ec \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n. Th\u00f4ng qua C\u00f4ng v\u0103n 6175\/CT-PC n\u0103m 2025, C\u1ee5c Thu\u1ebf \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i li\u00ean quan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7165,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7164","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\/7164","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=7164"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7164\/revisions"}],"predecessor-version":[{"id":7166,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7164\/revisions\/7166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7165"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}