{"id":7382,"date":"2026-01-27T00:21:11","date_gmt":"2026-01-27T07:21:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7382"},"modified":"2026-01-27T00:25:16","modified_gmt":"2026-01-27T07:25:16","slug":"ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/","title":{"rendered":"\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc9c1\uc5c5 \ucf54\ub4dc\ub294 \uc5b4\ub5bb\uac8c \uc2e0\uace0\ud558\ub098\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2025\ub144 8\uc6d4 7\uc77c \uc2dc\ud589\ub839 \uc81c219\/2025\/ND-CP\ud638\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub428\uc5d0 \ub530\ub77c \uc678\uad6d\uc778 \uadfc\ub85c\uc790 \ucde8\uc5c5 \ud5c8\uac00 \uc2e0\uccad \uc808\ucc28\uac00 \ud06c\uac8c \ud45c\uc900\ud654\ub418\uc5c8\uc73c\uba70, \ud2b9\ud788 \uc591\uc2dd 01\ud638\uc640 \uc591\uc2dd 03\ud638\uc758 &quot;\uc608\uc0c1 \uace0\uc6a9 \uc815\ubcf4&quot; \ubd80\ubd84\uc774 \uac04\uc18c\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uae30\uc5c5\uc740 \ubca0\ud2b8\ub0a8 \uc9c1\uc5c5\ubd84\ub958 \ubaa9\ub85d(\uacf5\uace0 \uc81c34\/2020\/QD-TTg\ud638)\uc5d0 \uadfc\uac70\ud55c 3\uc790\ub9ac \uc9c1\uc5c5 \ucf54\ub4dc\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc9c1\uc704\ub97c \uba85\ud655\ud558\uac8c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c\ub294 \ubc14\ub85c \uc774 \uc694\uac74\uc774 \uc8fc\uc694 \ubcd1\ubaa9 \ud604\uc0c1\uc73c\ub85c \uc791\uc6a9\ud558\uc5ec \ub2e4\uc74c\uacfc \uac19\uc740 \ubb38\uc81c\ub97c \uc57c\uae30\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ubc29 \ubd80\uc11c \ubc0f \uae30\uad00 \uac04\uc5d0 \uc77c\uad00\uc131 \uc5c6\ub294 \ud574\uc11d\uc774 \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub294 \uc5ec\ub7ec \ucc28\ub840 \ubcf4\uc644 \ubc0f \uc218\uc815 \uc694\uccad\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc98\ub9ac \uc2dc\uac04\uc774 \uae38\uc5b4\uc9c0\uba74 \uae30\uc5c5\uc758 \uad00\ub9ac \ube44\uc6a9\uc774 \uc99d\uac00\ud569\ub2c8\ub2e4.<\/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\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Co_so_phap_ly_lien_quan_den_ma_nghe_cap_3\" >3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc\uc640 \uad00\ub828\ub41c \ubc95\uc801 \uadfc\uac70.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Quyet_dinh_342020QD-TTg_%E2%80%93_Danh_muc_nghe_nghiep_Viet_Nam\" >\uacb0\uc815 34\/2020\/QD-TTg \u2013 \ubca0\ud2b8\ub0a8 \uc9c1\uc5c5 \ubaa9\ub85d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Yeu_cau_khai_ma_nghe_cap_3_theo_Nghi_dinh_2192025ND-CP\" >\ubc95\ub839 219\/2025\/ND-CP\uc5d0 \ub530\ub978 3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc \uc2e0\uace0 \uc694\uac74<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Phan_biet_ban_chat_phap_ly_giua_%E2%80%9Cma_nghe_cap_3%E2%80%9D_va_%E2%80%9Cyeu_cau_trinh_do%E2%80%9D\" >&quot;\ub808\ubca8 3 \uc9c1\uc5c5 \ucf54\ub4dc&quot;\uc640 &quot;\uc790\uaca9 \uc694\uac74&quot;\uc758 \ubc95\uc801 \uc131\uaca9 \uad6c\ubd84<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Ma_nghe_cap_3_co_phai_can_cu_xac_dinh_trinh_do_khong\" >3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc\ub294 \uc790\uaca9 \uc218\uc900\uc744 \uacb0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\uae4c?<\/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\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Dieu_kien_ve_trinh_do_kinh_nghiem_duoc_quy_dinh_o_dau\" >\uc790\uaca9 \ubc0f \uacbd\ub825 \uc694\uac74\uc740 \uc5b4\ub514\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/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\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Doi_voi_truong_hop_chuc_danh_khong_co_trong_Quyet_dinh_342020QD-TTg\" >\uc9c1\ucc45\uba85\uc774 \uacb0\uc815\ubb38 34\/2020\/QD-TTg\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0<\/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\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Nguyen_tac_lua_chon_ma_nghe_phu_hop\" >\uc801\uc808\ud55c \uc9c1\uc5c5 \ucf54\ub4dc \uc120\ud0dd\uc744 \uc704\ud55c \uc6d0\uce59<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#Doanh_nghiep_can_lam_gi_de_han_che_rui_ro_ho_so_bi_tra\" >\uae30\uc5c5\ub4e4\uc740 \uc2e0\uccad\uc11c\uac00 \uac70\uc808\ub420 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-ma-nghe-nghiep-cho-lao-dong-nuoc-ngoai\/#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=\"Co_so_phap_ly_lien_quan_den_ma_nghe_cap_3\"><\/span><b>3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc\uc640 \uad00\ub828\ub41c \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Quyet_dinh_342020QD-TTg_%E2%80%93_Danh_muc_nghe_nghiep_Viet_Nam\"><\/span><b>\uacb0\uc815 34\/2020\/QD-TTg \u2013 \ubca0\ud2b8\ub0a8 \uc9c1\uc5c5 \ubaa9\ub85d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ucd1d\ub9ac\uac00 \uacf5\ud3ec\ud55c \uc9c1\uc5c5 \ubaa9\ub85d \uc81c34\/2020\/QD-TTg\ud638\ub294 \ub178\ub3d9 \ud1b5\uacc4 \ubc0f \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc5d0\uc11c \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \ubaa9\ub85d\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e4\ub2e8\uacc4 \uc2dc\uc2a4\ud15c\uc5d0 \ub530\ub77c \uc9c1\uc5c5\uc744 \ubd84\ub958\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4: \uc8fc\uc694 \uc9c1\uc5c5\uad70<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4: \uc9c1\uc5c5\uad70 \ubd84\ub958<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4: \ud2b9\uc815 \uc9c1\uc5c5 (3\ub2e8\uacc4 \uc9c1\uc5c5 \ucf54\ub4dc)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub808\ubca8 4 \ubc0f 5: \ubcf4\ub2e4 \uc0c1\uc138\ud558\uace0 \uc804\ubb38\uc801\uc778 \uc8fc\uc81c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc9c1\uc5c5\uc548\ub0b4\uc11c\uc758 \ud575\uc2ec \ubaa9\uc801\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc5c5 \uba85\uce6d \ud45c\uc900\ud654<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9 \ud1b5\uacc4 \ub370\uc774\ud130 \ud45c\uc900\ud654<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uac00 \ub178\ub3d9 \ub370\uc774\ud130\ubca0\uc774\uc2a4 \uad6c\ucd95\uc744 \uc704\ud55c \uae30\ubc18\uc744 \ub9c8\ub828\ud558\uae30 \uc704\ud574.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc9c1\uc5c5 \ubd84\ub958\ub294 \uac01 \uc9c1\uc5c5\uc5d0 \ub300\ud55c \ud544\uc218\uc801\uc778 \uc5c5\ubb34 \uc870\uac74, \uc790\uaca9 \uc694\uac74 \ub610\ub294 \uc804\ubb38\uc801 \uae30\uc900\uc744 \uaddc\uc815\ud558\uae30 \uc704\ud574 \ubc1c\ud589\ub418\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yeu_cau_khai_ma_nghe_cap_3_theo_Nghi_dinh_2192025ND-CP\"><\/span><b>\ubc95\ub839 219\/2025\/ND-CP\uc5d0 \ub530\ub978 3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc \uc2e0\uace0 \uc694\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 219\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc591\uc2dd 01 \ubc0f \uc591\uc2dd 03\uc758 &quot;\uc9c1\uc704, \uad6c\uccb4\uc801\uc778 \uc5c5\ubb34 \ubd84\uc57c&quot; \uc815\ubcf4\ub780\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;\uacb0\uc815 \uc81c34\/2020\/QD-TTg\ud638\uc640 \ud568\uaed8 \ubc1c\ud589\ub41c \ubd80\ub85d I\uc758 3\ub2e8\uacc4 \uc9c1\uc5c5 \ucf54\ub4dc\uc5d0 \ub530\ub77c \ud76c\ub9dd\ud558\ub294 \uc9c1\uc5c5\/\uc9c1\uc885\uc758 \uba85\uce6d\uc744 \uba85\uc2dc\ud558\uc2ed\uc2dc\uc624.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774\uc640 \uad00\ub828\ud558\uc5ec \ub0b4\ubb34\ubd80\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \ubc1d\ud614\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&quot;3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc \uc2e0\uace0 \uc758\ubb34\ub294 \ubca0\ud2b8\ub0a8 \ub0b4 \uc678\uad6d\uc778 \uadfc\ub85c\uc790 \ub370\uc774\ud130\ubca0\uc774\uc2a4 \uad6c\ucd95\uc744 \uc704\ud55c \ub370\uc774\ud130 \ud45c\uc900\ud654\uc758 \ubaa9\uc801\uc774\uba70, \ud604\ud589\ubc95\uc5d0 \uaddc\uc815\ub41c \uc790\uaca9 \uc694\uac74 \uc678\uc5d0 \ucd94\uac00\uc801\uc778 \uc790\uaca9 \uc694\uac74\uc744 \ubd80\uacfc\ud558\ub824\ub294 \uc758\ub3c4\uac00 \uc544\ub2d9\ub2c8\ub2e4.&quot;<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_ban_chat_phap_ly_giua_%E2%80%9Cma_nghe_cap_3%E2%80%9D_va_%E2%80%9Cyeu_cau_trinh_do%E2%80%9D\"><\/span><b>&quot;\ub808\ubca8 3 \uc9c1\uc5c5 \ucf54\ub4dc&quot;\uc640 &quot;\uc790\uaca9 \uc694\uac74&quot;\uc758 \ubc95\uc801 \uc131\uaca9 \uad6c\ubd84<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \ubc14\ub85c \ud575\uc2ec\uc801\uc778 \ubd80\ubd84\uc774\uc9c0\ub9cc, \ub3d9\uc2dc\uc5d0 \uac00\uc7a5 \ub9ce\uc740 \uc624\ud574\uac00 \ubc1c\uc0dd\ud558\ub294 \ubd80\ubd84\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ma_nghe_cap_3_co_phai_can_cu_xac_dinh_trinh_do_khong\"><\/span><b>3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc\ub294 \uc790\uaca9 \uc218\uc900\uc744 \uacb0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc9c1\uc5c5 \ubd84\ub958\uc5d0\uc11c\ub294 \uc9c1\uc5c5\uc744 \ub2e4\uc74c\uacfc \uac19\uc740 \uadf8\ub8f9\uc73c\ub85c \ubd84\ub958\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\ub9ac\uc790<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uc784 \uc804\ubb38\uac00<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc911\uae09 \uc804\ubb38\uac00<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc11c\ube44\uc2a4 \uc9c1\uc6d0, \uc601\uc5c5 \uc9c1\uc6d0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc219\ub828 \ub178\ub3d9\uc790, \ube44\uc219\ub828 \ub178\ub3d9\uc790\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc5b4\ub5a4 \uc9c1\uc885\uc774 &quot;\uc911\uac04\uae09 \uc804\ubb38\uc9c1&quot;\uc73c\ub85c \ubd84\ub958\ub41c\ub2e4\uace0 \ud574\uc11c \ubc95\uc801\uc73c\ub85c \ucde8\uc5c5 \ud5c8\uac00\ub97c \uc2e0\uccad\ud560 \ub54c \ub300\ud559 \ud559\uc704\ub098 \uc804\ubb38 \uc790\uaca9\uc99d\uc744 \uc18c\uc9c0\ud574\uc57c \ud55c\ub2e4\ub294 \uc758\ubbf8\ub294 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_trinh_do_kinh_nghiem_duoc_quy_dinh_o_dau\"><\/span><b>\uc790\uaca9 \ubc0f \uacbd\ub825 \uc694\uac74\uc740 \uc5b4\ub514\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc790\uaca9 \ubc0f \uacbd\ub825 \uc694\uac74\uc740 \uacb0\uc815 34\/2020\/QD-TTg\uc5d0\ub294 \ud3ec\ud568\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc9c0\ub9cc, \uc2dc\ud589\ub839 219\/2025\/ND-CP \uc81c3\uc870\uc5d0\uc11c \uad6c\uccb4\uc801\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \ud574\ub2f9 \ubc95\ub960\uc740 \ub2e4\uc74c\uc744 \ud3ec\ud568\ud55c \ub124 \uac00\uc9c0 \uc9c1\uc885\uc5d0 \ub300\ud574\uc11c\ub9cc \uc790\uaca9 \ubc0f \uacbd\ub825 \uc694\uac74\uc744 \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;\">\uad00\ub9ac\uc790<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub300\ud45c\uc774\uc0ac<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\ubb38\uac00<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc220\uc9c1 \uadfc\ub85c\uc790<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774 \ub124 \uadf8\ub8f9\uc744 \uc81c\uc678\ud558\uace0\ub294, \uc9c1\uc5c5 \ubd84\ub958\uc758 \uc9c1\uc5c5 \ucf54\ub4dc\ub9cc\uc744 \uadfc\uac70\ub85c \uc790\uaca9 \uc694\uac74\uc744 \ucd94\uac00\uc801\uc73c\ub85c \ucd94\ub860\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uaddc\uc815\uc740 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> 3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc\ub294 \uc9c1\uc5c5\uc744 \uc2dd\ubcc4\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \ud544\uc218 \uc790\uaca9 \ubc0f \uacbd\ub825\uc744 \uacb0\uc815\ud558\ub294 \uc720\uc77c\ud55c \uadfc\uac70\ub294 \uc2dc\ud589\ub839 219\/2025\/ND-CP \uc81c3\uc870\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_truong_hop_chuc_danh_khong_co_trong_Quyet_dinh_342020QD-TTg\"><\/span><b>\uc9c1\ucc45\uba85\uc774 \uacb0\uc815\ubb38 34\/2020\/QD-TTg\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub610 \ub2e4\ub978 \uc77c\ubc18\uc801\uc778 \ubb38\uc81c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ub0b4\ubd80 \uc9c1\ucc45\uba85\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6cc\ud06c\uc0f5 \ub9e4\ub2c8\uc800<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc11c\uc7a5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \uac10\ub3c5<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub0b4\ubb34\ubd80\uac00 \uba85\ud655\ud788 \ubc1d\ud78c \ubc14\uc640 \uac19\uc774 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uc6d0\uce59\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uc815 34\/2020\/QD-TTg\uc758 \ubd80\ub85d I \ubc0f \ubd80\ub85d II\uc5d0\ub294 &quot;\ub2e4\ub978 \uacf3\uc5d0 \ubd84\ub958\ub418\uc9c0 \uc54a\uc740 \uae30\ud0c0 \uc0ac\ub840&quot;\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc774 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc5c5\ubb34\uc758 \uc131\uaca9\uc774 \uc720\uc0ac\ud55c \uc9c1\uc885\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_lua_chon_ma_nghe_phu_hop\"><\/span><b>\uc801\uc808\ud55c \uc9c1\uc5c5 \ucf54\ub4dc \uc120\ud0dd\uc744 \uc704\ud55c \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\ud56d\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc9c1\ucc45\uba85\uc5d0 \uc5bd\ub9e4\uc774\uc9c0 \ub9c8\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5c5\ubb34 \ubc94\uc704, \uc5c5\ubb34\uc758 \uc131\uaca9, \uad00\ub9ac\uc9c1\uc778\uc9c0 \uae30\uc220\uc9c1\uc778\uc9c0 \uc5ec\ubd80 \ub4f1\uc744 \ud3ec\ud568\ud558\uc5ec \ucca0\uc800\ud55c \ubd84\uc11d\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc801\uc808\ud55c \uc9c1\ubb34 \ucf54\ub4dc\ub97c \uacb0\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774 \uc791\uc5c5\uc7a5\uc740 \uc0dd\uc0b0 \uad00\ub9ac \uadf8\ub8f9\uc5d0 \uc18d\ud574 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \uac10\ub3c5\uc790\ub294 \uae30\uc220\uc9c1 \ub610\ub294 \uc911\uac04 \uad00\ub9ac\uc9c1 \uadfc\ub85c\uc790 \uadf8\ub8f9\uc5d0 \uc18d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc11c\uc7a5\uc740 \uc9c1\ucc45\uc5d0 \ub530\ub77c \uad00\ub9ac\uc790 \ub610\ub294 \uc804\ubb38\uac00 \uadf8\ub8f9\uc5d0 \uc18d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_han_che_rui_ro_ho_so_bi_tra\"><\/span><b>\uae30\uc5c5\ub4e4\uc740 \uc2e0\uccad\uc11c\uac00 \uac70\uc808\ub420 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \ubb34\uc5c7\uc744 \ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\ubb34\uc758 \uc131\uaca9, \uad00\ub9ac \uc5ed\ud560, \ud544\uc694\ud55c \uc804\ubb38 \uc9c0\uc2dd \ub610\ub294 \uae30\uc220 \uc218\uc900\uc744 \uba85\ud655\ud558\uac8c \ubcf4\uc5ec\uc8fc\ub294 \uc0c1\uc138\ud55c \uc9c1\ubb34 \uc124\uba85\uc11c\ub97c \uc791\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 219\/2025\/ND-CP\uc5d0 \ub530\ub77c 3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc\uc640 \ud574\ub2f9 \uc9c1\ubb34 \uac04\uc758 \uc801\ud569\uc131\uc744 \uba85\ud655\ud788 \uc124\uba85\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ud574\ub2f9 \uc9c0\uc5ed \uc778\ud5c8\uac00 \uae30\uad00\uacfc \uc801\uadf9\uc801\uc73c\ub85c \uc18c\ud1b5\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\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;\">\uacb0\uc815 34\/2020\/QD-TTg\uc5d0 \ub530\ub978 3\uae09 \uc9c1\uc5c5 \ucf54\ub4dc \uc2e0\uace0\ub294 \ubb38\uc11c\uc0c1 \uc758\ubb34\uc801\uc778 \ud615\uc2dd\uc801 \uc694\uac74\uc774\uba70, \ub370\uc774\ud130 \ud45c\uc900\ud654 \ubc0f \uad6d\uac00 \uad00\ub9ac \ubaa9\uc801 \ub2ec\uc131\uc744 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \ud544\uc218 \uc790\uaca9 \ub610\ub294 \ud559\uc704\ub97c \uc790\ub3d9\uc73c\ub85c \ucd94\uc815\ud558\ub294 \ubc95\uc801 \uadfc\uac70\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc790\uaca9 \ubc0f \uacbd\ub825 \uc694\uac74\uc740 \uad00\ub9ac\uc790, \uc784\uc6d0, \uc804\ubb38\uac00, \uae30\uc220\uc9c1\uc758 \ub124 \uac00\uc9c0 \uc9c1\uc885\uc5d0 \ud574\ub2f9\ud558\ub294 \uc2dc\ud589\ub839 219\/2025\/ND-CP \uc81c3\uc870\uc5d0 \ub530\ub77c\uc11c\ub9cc \uacb0\uc815\ub429\ub2c8\ub2e4. \uc9c1\uc5c5\ubd84\ub958 \ubaa9\ub85d\uc758 \uc9c1\uc5c5\uad70 \uba85\uce6d\ub9cc\uc744 \uae30\uc900\uc73c\ub85c \uc790\uaca9 \uc694\uac74\uc744 \uc815\ud558\ub294 \uac83\uc740 \uba85\ud655\ud55c \ubc95\uc801 \uadfc\uac70\uac00 \ubd80\uc871\ud55c \uad11\ubc94\uc704\ud55c \ud574\uc11d\uc774\uba70, \uc9c0\uc5ed\ubcc4\ub85c \uc77c\uad00\uc131 \uc5c6\ub294 \uc801\uc6a9\uc73c\ub85c \uc774\uc5b4\uc9c8 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc9c1\uc5c5 \ubd84\ub958\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc740 \uc9c1\uc885\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc5c5\ubb34\uc758 \uc131\uaca9, \uae30\ub2a5, \ucc45\uc784 \ubc94\uc704 \ubc0f \uc2e4\uc81c \uc5ed\ud560\uc744 \uace0\ub824\ud558\uc5ec \uc720\uc0ac \uc9c1\uc885 \uadf8\ub8f9\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \uacb0\uc815 34\/2020\/QD-TTg\uc758 \ubd80\ub85d I \ubc0f \ubd80\ub85d II\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uce68\uc744 \ub530\ub985\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/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<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<p><b>\uc6d0\ucc9c:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 219\/2025\/ND-CP\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc77c\ud558\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uaddc\uc81c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uc815 \uc81c34\/2020\/QD-TTg\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LuatVietnam\uc758 \uae30\uc0ac<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 219\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c (ng\u00e0y 7\/8\/2025), th\u1ee7 t\u1ee5c xin c\u1ea5p Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a m\u1ea1nh m\u1ebd h\u01a1n, \u0111\u1eb7c bi\u1ec7t \u1edf n\u1ed9i dung \u201cTh\u00f4ng tin v\u1ec1 vi\u1ec7c l\u00e0m d\u1ef1 ki\u1ebfn\u201d t\u1ea1i M\u1eabu s\u1ed1 01 v\u00e0 M\u1eabu s\u1ed1 03. Theo quy [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7385,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7382","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\/7382","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=7382"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7382\/revisions"}],"predecessor-version":[{"id":7386,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7382\/revisions\/7386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7385"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}