{"id":7172,"date":"2026-01-06T20:28:45","date_gmt":"2026-01-07T03:28:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7172"},"modified":"2026-01-06T20:28:45","modified_gmt":"2026-01-07T03:28:45","slug":"diem-moi-nghi-dinh-356-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-nghi-dinh-356-2025-nd-cp\/","title":{"rendered":"\ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9 \u2013 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc2dc\ud589\ub839 \uc81c356\/2025\/ND-CP\ud638\ub294 \ubca0\ud2b8\ub0a8 \uc815\ubcf4 \ubcf4\uc548 \uad00\ub828 \ubc95\uc801 \uccb4\uacc4\uc5d0 \uc911\ub300\ud55c \uc804\ud658\uc810\uc744 \ub9c8\ub828\ud569\ub2c8\ub2e4. \ud2b9\ud788 \uae08\uc735\u00b7\uc740\ud589 \ubc0f \uae30\uc220 \ubd84\uc57c \uae30\uc5c5\ub4e4\uc740 \uc2dc\ud589\ub839 \uc81c356\/2025\/ND-CP\ud638\uc758 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc744 \uc219\uc9c0\ud558\uc5ec \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uace0 \uc2ec\uac01\ud55c \ubc95\uc801 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc5d0\uc11c \uc815\ub9ac\ud55c, \uae30\uc5c5\ub4e4\uc774 \uc219\uc9c0\ud558\uace0 \uc801\uc751\ud574\uc57c \ud560 \ucd5c\uc2e0 \uc81c\ud55c \uc0ac\ud56d \ubc0f \uaddc\uc815\uc744 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhung_gioi_han_nghiem_ngat_trong_xu_ly_du_lieu\" >\ub370\uc774\ud130 \ucc98\ub9ac\uc5d0 \uc5c4\uaca9\ud55c \uc81c\ud55c \uc0ac\ud56d \uc801\uc6a9<\/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\/diem-moi-nghi-dinh-356-2025-nd-cp\/#Nhung_quy_dinh_doanh_nghiep_bat_buoc_phai_biet\" >\ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \ud544\uc218 \uc0ac\uc5c5 \uaddc\uc815.<\/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-nghi-dinh-356-2025-nd-cp\/#Quy_trinh_va_thoi_han_phan_hoi\" >\uc751\ub2f5 \uc808\ucc28 \ubc0f \uae30\ud55c<\/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-nghi-dinh-356-2025-nd-cp\/#Tinh_kiem_chung_cua_su_dong_y\" >\ub3d9\uc758\uc758 \uac80\uc99d \uac00\ub2a5\uc131<\/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-nghi-dinh-356-2025-nd-cp\/#Thoa_thuan_chuyen_giao_va_Bao_mat\" >\uc591\ub3c4 \ubc0f \uae30\ubc00 \uc720\uc9c0 \uacc4\uc57d<\/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-nghi-dinh-356-2025-nd-cp\/#Quy_dinh_rieng_cho_nganh_Tai_chinh_%E2%80%93_Ngan_hang\" >\uae08\uc735 \ubc0f \uc740\ud589 \ubd80\ubb38\uc5d0 \ub300\ud55c \ud2b9\uc815 \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-nghi-dinh-356-2025-nd-cp\/#Nhan_su_va_Hop_tac_quoc_te\" >\uc778\uc801 \uc790\uc6d0 \ubc0f \uad6d\uc81c \ud611\ub825<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-nghi-dinh-356-2025-nd-cp\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/diem-moi-nghi-dinh-356-2025-nd-cp\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_gioi_han_nghiem_ngat_trong_xu_ly_du_lieu\"><\/span><b>\ub370\uc774\ud130 \ucc98\ub9ac\uc5d0 \uc5c4\uaca9\ud55c \uc81c\ud55c \uc0ac\ud56d \uc801\uc6a9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7175\" aria-describedby=\"caption-attachment-7175\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7175\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t trong x\u1eed l\u00fd d\u1eef li\u1ec7u\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-quy-dinh-nghiem-ngat-trong-xu-ly-du-lieu-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7175\" class=\"wp-caption-text\">\ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc740 \ub370\uc774\ud130 \ucc98\ub9ac\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \uaddc\uc815\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 356\/2025\/ND-CP\uc758 \uac00\uc7a5 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \ud2b9\uc9d5 \uc911 \ud558\ub098\ub294 \uc815\ubcf4 \uc8fc\uccb4\uc758 \uad8c\ub9ac\ub97c \ucd5c\ub300\ud55c \ubcf4\ud638\ud558\uae30 \uc704\ud574 \uc5c4\uaca9\ud55c \uae30\uc220\uc801, \ubc95\uc801 &quot;\uc7a5\ubcbd&quot;\uc744 \uad6c\ucd95\ud588\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbfc\uac10 \ub370\uc774\ud130 \uad00\ub9ac: \ub354 \uc774\uc0c1 \uad8c\uc7a5 \uc0ac\ud56d\uc774 \uc544\ub2cc, \ubbfc\uac10 \ub370\uc774\ud130\uc5d0 \ub300\ud55c \uc811\uadfc \uad8c\ud55c \ubd80\uc5ec \ubc0f \ubcf4\uc548 \uc808\ucc28 \uc218\ub9bd\uc740 \uc774\uc81c \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc870\uc9c1\uc740 \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0 \ub530\ub77c \uc774\ub7ec\ud55c \uc720\ud615\uc758 \ub370\uc774\ud130\uc5d0 \ub300\ud55c \ubcc4\ub3c4\uc758 \uc704\ud5d8 \uad00\ub9ac \ubc0f \ubcf4\uc548 \uc2dc\uc2a4\ud15c\uc744 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub3d9\uc758\ub294 \uc9c4\uc815\uc131\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. &quot;\uae30\ubcf8 \uccb4\ud06c\ubc15\uc2a4&quot; \uc124\uc815\uc774\ub098 \uc0ac\uc6a9\uc790\ub97c \uc624\ub3c4\ud558\ub294 \uae30\ub9cc\uc801\uc778 \ud45c\ud604 \uc0ac\uc6a9\uc740 \uae08\uc9c0\ub429\ub2c8\ub2e4. \uc774\ub294 \uc815\ubcf4 \uc8fc\uccb4\uc758 \ub2a5\ub3d9\uc801\uc774\uace0 \uba85\ud655\ud55c \ub3d9\uc758\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#039;\uc62c\ubc14\ub978 \ubaa9\uc801, \uc62c\ubc14\ub978 \ubc94\uc704&#039; \uc6d0\uce59: \uae30\uc5c5\uc740 \uba85\uc2dc\ub41c \ubaa9\uc801\uc5d0 \uc9c4\uc815\uc73c\ub85c \ud544\uc694\ud55c \ub370\uc774\ud130\ub9cc \ucc98\ub9ac\ud558\uace0 \uc804\uc1a1\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \ub4f1\ub85d\ub41c \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&quot;\ubd88\ubc95 \ub370\uc774\ud130 \uc800\uc7a5\uc18c&quot; \ud615\uc131 \uae08\uc9c0: \ub370\uc774\ud130 \uc804\uc1a1 \ud65c\ub3d9\uc744 \uc545\uc6a9\ud558\uc5ec \ucd5c\ucd08 \ud569\uc758 \ubaa9\uc801 \uc774\uc678\uc758 \ubaa9\uc801\uc73c\ub85c \ub370\uc774\ud130\ub97c \ube44\ubc00\ub9ac\uc5d0 \uc218\uc9d1, \uc800\uc7a5 \ubc0f \uc800\uc7a5\uc18c\ub97c \ud615\uc131\ud558\ub294 \ud589\uc704\ub294 \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0 \ub530\ub77c \ubc95\ub960 \uc704\ubc18\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ube14\ub85d\uccb4\uc778 \uc800\uc7a5 \uc81c\ud55c: \uc774 \uaddc\uc815\uc740 \uae30\uc220 \uae30\uc5c5\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uaca8\ub0e5\ud569\ub2c8\ub2e4. \uac1c\uc778 \ub370\uc774\ud130\ub294 \uc2dd\ubcc4 \ubd88\uac00\ub2a5\ud558\uac8c \ucc98\ub9ac\ub418\uac70\ub098 \ud574\uc2dc \uac12\uc73c\ub85c\ub9cc \uc800\uc7a5\ub418\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0\ub294 \ube14\ub85d\uccb4\uc778\uc5d0 \uc9c1\uc811 \uc800\uc7a5\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38\uae30\uad00\uc758 \uac1c\uc785 \uad8c\ud55c: \uad6d\ubc29 \ubc0f \uc548\ubcf4\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uacbd\uc6b0, \uad6d\uacbd\uc744 \ub118\ub294 \ub370\uc774\ud130 \uc804\uc1a1\uc744 \uc989\uc2dc \uc911\ub2e8\ud558\ub3c4\ub85d \uba85\ub839\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 356\/2025\/ND-CP \ubc95\ub839\uc5d0 \uc0c8\ub86d\uac8c \ucd94\uac00\ub41c \uc0ac\ud56d\uc73c\ub85c \ud2b9\ubcc4\ud55c \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc55e\uc11c \uc5b8\uae09\ud55c \uc5c4\uaca9\ud55c \uc81c\uc57d \uc870\uac74\uacfc \ub354\ubd88\uc5b4, \uae30\uc5c5\ub4e4\uc740 \uc0c8\ub85c\uc6b4 \uae30\uc220 \ud45c\uc900\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \ub0b4\ubd80 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\ub97c \uc120\uc81c\uc801\uc73c\ub85c \ud601\uc2e0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\uc5d0 \ub300\ube44\ud558\uc9c0 \ubabb\ud558\uace0 \ub4a4\ucc98\uc9c0\uc9c0 \uc54a\ub3c4\ub85d, \uae30\uc5c5\ub4e4\uc774 \uc989\uc2dc \ucde8\ud574\uc57c \ud560 \uad6c\uccb4\uc801\uc778 \uc2e4\ud589 \ub2e8\uacc4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_quy_dinh_doanh_nghiep_bat_buoc_phai_biet\"><\/span><b>\ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \ud544\uc218 \uc0ac\uc5c5 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7176\" aria-describedby=\"caption-attachment-7176\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7176\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP v\u1edbi nh\u1eefng quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Diem-moi-Nghi-dinh-356-voi-nhung-quy-dinh-doanh-nghiep-phai-biet-1-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7176\" class=\"wp-caption-text\">\uae30\uc5c5\ub4e4\uc774 \uc54c\uc544\uc57c \ud560 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ub2f4\uae34 \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc73c\ub85c \uc6b4\uc601\ud558\uace0 2026\ub144 \uc2dc\ud589\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_va_thoi_han_phan_hoi\"><\/span><b>\uc751\ub2f5 \uc808\ucc28 \ubc0f \uae30\ud55c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uad00\ub9ac \ubd80\uc11c\ub294 \uc2dc\ubbfc\uc758 \uad8c\ub9ac\ub97c \ucda9\uc871\ud558\uae30 \uc704\ud574 \uc804\ubb38\uc801\uc778 \uc591\uc2dd\uacfc \uc808\ucc28\ub97c \uac1c\ubc1c\ud574\uc57c \ud569\ub2c8\ub2e4. \ubaa8\ub4e0 \uc694\uccad\uc740 \uc5c4\uaca9\ud558\uac8c \uaddc\uc815\ub41c \uae30\ud55c \ub0b4\uc5d0 \ucc98\ub9ac\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_kiem_chung_cua_su_dong_y\"><\/span><b>\ub3d9\uc758\uc758 \uac80\uc99d \uac00\ub2a5\uc131<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub3d9\uc758\ub97c \uc5bb\ub294 \ubaa8\ub4e0 \ubc29\ubc95\uc740 \ucd94\uc801 \uac00\ub2a5\ud574\uc57c \ud569\ub2c8\ub2e4. \ub204\uac00 \ub3d9\uc758\ud588\ub294\uc9c0, \uc5b8\uc81c \ub3d9\uc758\ud588\ub294\uc9c0, \ub3d9\uc758 \ub0b4\uc6a9\uc740 \ubb34\uc5c7\uc774\uc5c8\ub294\uc9c0 \ub4f1\uc744 \ud655\uc778\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac80\uc99d\uc740 356\/2025\/ND-CP \ubc95\ub839\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0\uc11c \ud575\uc2ec \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoa_thuan_chuyen_giao_va_Bao_mat\"><\/span><b>\uc591\ub3c4 \ubc0f \uae30\ubc00 \uc720\uc9c0 \uacc4\uc57d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubaa8\ub4e0 \ub370\uc774\ud130 \uc804\uc1a1 \ud65c\ub3d9\uc740 \uc11c\uba74 \uacc4\uc57d\uc744 \ud1b5\ud574 \uacf5\uc2dd\ud654\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \ubbfc\uac10\ud55c \ub370\uc774\ud130\ub97c \uc804\uc1a1\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc554\ud638\ud654 \ubc0f \ub370\uc774\ud130 \uc775\uba85\ud654 \uc870\uce58\ub97c \uc2dc\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_rieng_cho_nganh_Tai_chinh_%E2%80%93_Ngan_hang\"><\/span><b>\uae08\uc735 \ubc0f \uc740\ud589 \ubd80\ubb38\uc5d0 \ub300\ud55c \ud2b9\uc815 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc5d0 \uac00\uc7a5 \ud070 \uc601\ud5a5\uc744 \ubc1b\ub294 \uc9d1\ub2e8\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \ube44\uc2dd\ubcc4\ud654 \ubc0f \uc775\uba85\ud654\ub97c \uc704\ud55c \uad6d\uac00 \uae30\uc220 \ud45c\uc900 \uc801\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815 \uc900\uc218 \uc810\uac80: 1\ub144\uc5d0 \ud55c \ubc88\uc529 \uc815\uae30\uc801\uc778 \ud3c9\uac00\ub97c \uc2e4\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uace0 \ubcf4\uace0: \ubbfc\uac10\ud55c \ub370\uc774\ud130\uc758 \uc720\ucd9c \ub610\ub294 \uc190\uc2e4\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0, \uad00\ub828 \ub2f9\uad6d\uacfc \ub370\uc774\ud130 \uc8fc\uccb4\uc5d0\uac8c 72\uc2dc\uac04 \uc774\ub0b4\uc5d0 \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_su_va_Hop_tac_quoc_te\"><\/span><b>\uc778\uc801 \uc790\uc6d0 \ubc0f \uad6d\uc81c \ud611\ub825<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc694\uad6c\ub418\ub294 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub370\uc774\ud130 \ubcf4\ud638 \ub2f4\ub2f9\uc790\ub97c \uc784\uba85\ud574\uc57c \ud569\ub2c8\ub2e4. \ub370\uc774\ud130 \ubcf4\uc548 \uad00\ud589\uc758 \uad6d\uc81c\ud654 \ub610\ud55c \ubc95\ub839 356\/2025\/ND-CP\uc758 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, \uc55e\uc11c \uc5b8\uae09\ud55c \uaddc\uc815\uacfc \uc81c\ud55c \uc0ac\ud56d\ub4e4\uc740 \uae30\uc5c5\ub4e4\uc774 &quot;\ucd5c\ub300\ud55c\uc758 \ub370\uc774\ud130 \uc218\uc9d1&quot;\uc774\ub77c\ub294 \uc0ac\uace0\ubc29\uc2dd\uc5d0\uc11c &quot;\ucd5c\uc18c\ud55c\uc758 \ucc98\ub9ac\uc640 \ucd5c\ub300\ud55c\uc758 \ubcf4\uc548&quot;\uc774\ub77c\ub294 \uc0ac\uace0\ubc29\uc2dd\uc73c\ub85c \uc804\ud658\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \ud3ec\uad04\uc801\uc778 \ubc95\uc801 \ud2c0\uc744 \ud615\uc131\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud544\uc218 \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4 \ucd5c\uc801\ud654\ub97c \uc704\ud55c \uc2e4\uc9c8\uc801\uc778 \uc870\uce58\ub97c \ucde8\ud558\ub294 \ub370 \uc788\uc5b4 \ub9e4\uc6b0 \uc911\uc694\ud55c \ubc1c\uac78\uc74c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><strong>\ub354 \ubcf4\uae30:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-so-6068-thue-gtgt\/\">\uc0c8\ub85c\uc6b4 \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09 \uc815\ucc45\uc774 2025\ub144 7\uc6d4 1\uc77c \uc774\uc804\uc5d0 \ubc1c\uc0dd\ud55c \ubd80\uac00\uac00\uce58\uc138\uc5d0\ub3c4 \uc801\uc6a9\ub418\ub098\uc694?<\/a><\/p><\/blockquote>\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;\">356\/2025\/ND-CP \uc2dc\ud589\ub839\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d\ub4e4\uc744 \uc120\uc81c\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \uac83\uc740 \ubc95\ub960 \uc900\uc218 \ubb38\uc81c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ub514\uc9c0\ud138 \uacbd\uc81c \uc2dc\ub300\uc5d0 \uae30\uc5c5\uc758 \uba85\uc131\uc744 \ubcf4\ud638\ud558\uace0 \uace0\uac1d\uacfc\uc758 \uc9c0\uc18d\uc801\uc778 \uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\ub294 \ub370\uc5d0\ub3c4 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\uc5d0 \ub300\ube44\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc6b4\uc601 \ud504\ub85c\uc138\uc2a4\uc640 \uae30\uc220 \ud50c\ub7ab\ud3fc \ubaa8\ub450\uc5d0\uc11c \uc624\ub298\ubd80\ud130 \ucca0\uc800\ud55c \uc900\ube44\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uaddc\uc815 \uc900\uc218 \ud504\ub85c\uc138\uc2a4\uc5d0 \ub300\ud574 \uac71\uc815\ud558\uace0 \uacc4\uc2ed\ub2c8\uae4c? \ubc95\uc801 \uc704\ud5d8\uc774 \uc0ac\uc5c5 \uc131\uc7a5\uc744 \uc800\ud574\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624. \uc9c0\uae08 \ubc14\ub85c MAN(Master Accountant Network)\uc758 \uc7ac\ubb34 \ubc0f \ubc95\ub960 \uc804\ubb38\uac00 \ud300\uc5d0 \ubb38\uc758\ud558\uc5ec \uadc0\uc0ac\uc5d0 \ucd5c\uc801\ud654\ub41c \uc804\ud658 \ub85c\ub4dc\ub9f5\uacfc 2025\ub144 356\ud638 \ubc95\ub839(356\/2025\/ND-CP)\uc758 \uc0c8\ub85c\uc6b4 \uc870\ud56d \uc774\ud589\uc5d0 \ub300\ud55c \uc790\ubb38\uc744 \ubc1b\uc73c\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: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/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><b>\uc6d0\ucc9c:<\/b> <a href=\"https:\/\/luatvietnam.net\/app\/vbpl-review-140474-1132-vn.html?browserid=0dde13be-75d9-4e89-97fc-4403a59d213e\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c356\/2025\/ND-CP\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \uac1c\uc778\uc815\ubcf4 \ubcf4\ud638 \ubc0f \uc804\uc1a1\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815.<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><em><strong>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc2dc\ud589\ub839 \uc81c356\/2025\/ND-CP\ud638\ub294 \ubca0\ud2b8\ub0a8 \uc815\ubcf4 \ubcf4\uc548\uc758 \ubc95\uc801 \uccb4\uacc4\uc5d0 \uc911\ub300\ud55c \uc804\ud658\uc810\uc744 \uac00\uc838\uc635\ub2c8\ub2e4. \ud2b9\ud788 \uae08\uc735\u00b7\uc740\ud589 \ubc0f \uae30\uc220 \ubd84\uc57c\uc758 \uae30\uc5c5\ub4e4\uc740 \uc774 \uc2dc\ud589\ub839\uc758 \ud575\uc2ec \uc0ac\ud56d\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. [\u2026]<\/p>","protected":false},"author":4,"featured_media":7173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7172","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\/7172","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=7172"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7172\/revisions"}],"predecessor-version":[{"id":7177,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7172\/revisions\/7177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7173"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}