{"id":7622,"date":"2026-03-01T19:34:18","date_gmt":"2026-03-02T02:34:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7622"},"modified":"2026-03-01T20:18:33","modified_gmt":"2026-03-02T03:18:33","slug":"quy-dinh-ky-van-ban-bang-muc-xanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-ky-van-ban-bang-muc-xanh\/","title":{"rendered":"\uaddc\uc815\uc0c1 \uc11c\ub958\uc5d0 \uc11c\uba85\ud560 \ub54c\ub294 \ud30c\ub780\uc0c9 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\ud604\uc7ac \uc885\uc774 \ubb38\uc11c\uc5d0 \uc11c\uba85\ud560 \ub54c \ud30c\ub780\uc0c9 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \ub354 \uc774\uc0c1 \uad8c\uc7a5 \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \ubc95\uc801\uc73c\ub85c \uc758\ubb34\ud654\ub41c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc740 \uc774\uc804\uc5d0\ub294 \uc5f0\ud544, \ube68\uac04\uc0c9 \uc789\ud06c \ub610\ub294 \uc27d\uac8c \ubc88\uc9c0\ub294 \uc789\ud06c\uc758 \uc0ac\uc6a9\ub9cc \uae08\uc9c0\ud588\ub358 \uac83\uc744 \ub300\uccb4\ud558\ub294 \uac83\uc73c\ub85c, \uc774\ub85c \uc778\ud574 \ub9ce\uc740 \uae30\uad00\uc5d0\uc11c \uc5ec\uc804\ud788 \uac80\uc740\uc0c9 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc11c\uba85\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2020\ub144 \uc774\uc804\uc5d0\ub294 \ubc95\ub839 110\/2004\/ND-CP\uc5d0 \ub530\ub77c \ubb38\uc11c \uc11c\uba85 \ubc0f \ubc1c\uae09 \uc2dc \uc5f0\ud544, \ubd89\uc740\uc0c9 \uc789\ud06c \ub610\ub294 \uc27d\uac8c \ubc88\uc9c0\ub294 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4\ub294 \uaddc\uc815\ub9cc \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uac80\uc740\uc0c9 \uc789\ud06c \uc0ac\uc6a9\uc744 \uae08\uc9c0\ud558\ub294 \uc870\ud56d\uc774 \uc5c6\uc5c8\uae30 \ub54c\ubb38\uc5d0 \ub9ce\uc740 \uad8c\ud55c \uc788\ub294 \uc0ac\ub78c\ub4e4\uc774 \uc5ec\uc804\ud788 \uac80\uc740\uc0c9 \ud39c\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc11c\uba85 \ubc0f \uc2b9\uc778 \uc808\ucc28\ub97c \uc9c4\ud589\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc 2020\ub144 3\uc6d4 5\uc77c \uc2dc\ud589\ub839 30\/2020\/ND-CP\uc5d0 \ub530\ub77c \uad00\ub828 \uaddc\uc815\uc774 \uacf5\uc2dd\uc801\uc73c\ub85c \uac15\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc81c13\uc870 6\ud56d\uc740 \uc885\uc774 \ubb38\uc11c\uc758 \uacbd\uc6b0 \uad8c\ud55c \uc788\ub294 \uc790\uac00 \uc27d\uac8c \ubcc0\uc0c9\ub418\ub294 \uc789\ud06c\uac00 \uc544\ub2cc \ud30c\ub780\uc0c9 \uc789\ud06c\ub85c \uc11c\uba85\ud574\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubb38\uc11c\uc758 \uc9c4\uc704\uc131\uacfc \uc7a5\uae30 \ubcf4\uc874 \uac00\uce58\ub97c \ub192\uc774\uae30 \uc704\ud55c \uc758\ubb34 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1RsHjXAfgSm5fTwa9s0GH4RgpfK0tzo-r\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/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' ><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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Tong_quan_ve_tham_quyen_ky_ban_hanh_van_ban\" >\ubb38\uc11c \uc11c\uba85 \ubc0f \ubc1c\ud589 \uad8c\ud55c \uac1c\uc694<\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#So_sanh_quy_dinh_ve_mau_muc_ky_qua_cac_thoi_ky\" >\uc2dc\ub300\ubcc4 \uc11c\uba85 \uc789\ud06c \uc0c9\uc0c1 \uaddc\uc815 \ube44\uad50.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Ly_do_Phap_luat_bat_buoc_ky_van_ban_bang_muc_xanh\" >\ubc95\ub960\uc5d0\uc11c \uc11c\ub958\uc5d0 \ud30c\ub780\uc0c9 \uc789\ud06c\ub85c \uc11c\uba85\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uc774\uc720.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Nhan_dien_ban_chinh_nhanh_chong\" >\uc6d0\ubcf8\uc744 \ube60\ub974\uac8c \uc2dd\ubcc4\ud558\uc138\uc694.<\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Tang_do_ben_trong_luu_tru\" >\ubcf4\uad00 \uc2dc \ub0b4\uad6c\uc131\uc744 \ub192\uc774\uc138\uc694.<\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Ho_tro_qua_trinh_so_hoa\" >\ub514\uc9c0\ud138\ud654 \uacfc\uc815 \uc9c0\uc6d0<\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Quy_chuan_doi_voi_chu_ky_so_tren_van_ban_dien_tu\" >\uc804\uc790 \ubb38\uc11c \ub514\uc9c0\ud138 \uc11c\uba85 \ud45c\uc900<\/a><\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><\/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\/quy-dinh-ky-van-ban-bang-muc-xanh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_tham_quyen_ky_ban_hanh_van_ban\"><\/span><b>\ubb38\uc11c \uc11c\uba85 \ubc0f \ubc1c\ud589 \uad8c\ud55c \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 30\/2020\/ND-CP \uc81c13\uc870\uc5d0 \ub530\ub974\uba74 \ubb38\uc11c\uc758 \uc11c\uba85 \ubc0f \ubc1c\uae09\uc740 \uac01 \uae30\uad00 \ub610\ub294 \uc870\uc9c1\uc758 \uc5c5\ubb34 \ubc29\uc2dd\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uce35\uc801 \uccb4\uacc4 \ud558\uc5d0\uc11c \uc6b4\uc601\ub418\ub294 \uae30\uad00\uc758 \uacbd\uc6b0: \uae30\uad00\uc7a5\uc740 \ubaa8\ub4e0 \ubb38\uc11c\uc5d0 \uc11c\uba85\ud560 \uad8c\ud55c\uc774 \uc788\uc73c\uba70, \uc11c\uba85 \uad8c\ud55c\uc744 \uc704\uc784\ubc1b\uc740 \ubd80\uc11c\uc7a5\uc5d0\uac8c \uc790\uc2e0\uc758 \uad8c\ud55c \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc11c\uba85 \uad8c\ud55c\uc744 \uc704\uc784\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uc9d1\ub2e8 \ub9ac\ub354\uc2ed \uccb4\uc81c\ub85c \uc6b4\uc601\ub418\ub294 \uc870\uc9c1\uc758 \uacbd\uc6b0: \uc870\uc9c1\uc758 \uc218\uc7a5\uc740 \uc9d1\ub2e8 \ub9ac\ub354\uc2ed\uc744 \ub300\ud45c\ud558\uc5ec \uc77c\ubc18 \ubb38\uc11c\uc5d0 \uc11c\uba85\ud558\uace0, \ubd80\uc218\uc7a5\uc740 \uc790\uc2e0\uc758 \ucc45\uc784 \uc601\uc5ed \ub610\ub294 \uad8c\ud55c\uc744 \uc704\uc784\ubc1b\uc740 \uc601\uc5ed\uc5d0\uc11c \uc218\uc7a5\uc744 \ub300\uc2e0\ud558\uc5ec \uc11c\uba85\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\ubcc4\ud55c \uacbd\uc6b0: \ubd80\ud558 \uc9c1\uc6d0\uc758 \uc2b9\uc778 \ub610\ub294 \uc9c1\uc811 \uc11c\uba85\uc740 \uba85\ud655\ud558\uac8c \uc815\uc758\ub41c \ubc94\uc704\uc640 \uae30\ud55c\uc744 \uba85\uc2dc\ud558\uc5ec \uc11c\uba74\uc73c\ub85c \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc5b4\ub5a4 \uc0c1\ud669\uc774\ub4e0 \uc77c\ubc18\uc801\uc778 \uc6d0\uce59\uc740 \ub3d9\uc77c\ud569\ub2c8\ub2e4. \uc11c\uba85\uc790\ub294 \ubb38\uc11c\uc758 \ub0b4\uc6a9\uc5d0 \ub300\ud574 \ubc95\uc801 \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c, \uc885\uc774 \ubb38\uc11c\uc758 \uacbd\uc6b0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc11c\uba85\uc740 \ud30c\ub780\uc0c9 \uc789\ud06c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_quy_dinh_ve_mau_muc_ky_qua_cac_thoi_ky\"><\/span><b>\uc2dc\ub300\ubcc4 \uc11c\uba85 \uc789\ud06c \uc0c9\uc0c1 \uaddc\uc815 \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubb38\uc11c \uc11c\uba85\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc789\ud06c \uc0c9\uc0c1\uc5d0 \ub300\ud55c \ubc95\uc801 \uc811\uadfc \ubc29\uc2dd\uc758 \ubcc0\ud654\ub97c \uba85\ud655\ud788 \ud655\uc778\ud558\ub824\uba74, \ubc95\ub839 110\/2004\/ND-CP\uc640 \ubc95\ub839 30\/2020\/ND-CP\uc758 \uaddc\uc815\uc744 \ube44\uad50\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc911\uc694\ud55c \uae30\uc900\ub4e4\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \ubb38\uc11c \uc11c\uba85 \uc2dc \uc789\ud06c \uc0c9\uc0c1\uc5d0 \uad00\ud55c \uaddc\uc815\uc744 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\ub839 110\/2004\/ND-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\ub839 30\/2020\/ND-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc789\ud06c \uc0c9\uc0c1 \uaddc\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc5f0\ud544, \ube68\uac04\uc0c9 \uc789\ud06c \ub610\ub294 \uc27d\uac8c \ubc14\ub798\ub294 \uc789\ud06c\ub294 \uc0ac\uc6a9\ud558\uc9c0 \ub9c8\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud30c\ub780\uc0c9 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud574\uc57c \ud558\uba70, \ubcc0\uc0c9 \ubc29\uc9c0 \uc789\ud06c\ub294 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uac80\uc815 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud558\uc138\uc694.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uae08\uc9c0\ub418\uc9c0 \uc54a\uc74c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ubb34\ub2e8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc8fc\uc694 \ubaa9\uc801<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uae30\ubcf8 \ud615\ud0dc\uac00 \uc720\uc9c0\ub418\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d0\ubcf8\uacfc \ubcf5\uc81c\ud488\uc744 \uad6c\ubcc4\ud558\uc5ec \uc704\uc870\ub97c \ubc29\uc9c0\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0\ub294 \uac80\uc815 \uc789\ud06c \uc0ac\uc6a9\uc774 \uae08\uc9c0\ub418\uc9c0 \uc54a\uc544 \ub9ce\uc740 \ubb38\uc11c\uc5d0 \uac80\uc815 \uc789\ud06c\ub85c \uc11c\uba85\uc774 \ub418\uc5b4 \uc6d0\ubcf8\uacfc \ud751\ubc31 \ubcf5\uc0ac\ubcf8\uc744 \uad6c\ubd84\ud558\uae30 \uc5b4\ub824\uc6e0\uc2b5\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \ud30c\ub780\uc0c9 \uc789\ud06c\uc758 \uc0ac\uc6a9\uc744 \uc758\ubb34\ud654\ud568\uc73c\ub85c\uc368 \uc774 \ubb38\uc81c\ub97c \uc644\uc804\ud788 \ud574\uacb0\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ly_do_Phap_luat_bat_buoc_ky_van_ban_bang_muc_xanh\"><\/span><b>\ubc95\ub960\uc5d0\uc11c \uc11c\ub958\uc5d0 \ud30c\ub780\uc0c9 \uc789\ud06c\ub85c \uc11c\uba85\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uc774\uc720.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 30\/2020\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ub300\ub85c \ubb38\uc11c\uc5d0 \ud30c\ub780\uc0c9 \uc789\ud06c\ub85c \uc11c\uba85\ud558\ub3c4\ub85d \uaddc\uc815\ud55c \uc774\uc720\ub97c \uc774\ud574\ud558\ub824\uba74 \ubb38\uc11c\uc758 \uc9c4\uc704\uc131 \ubc0f \uc7a5\uae30 \ubcf4\uc874 \uac00\uce58\ubd80\ud130 \ud589\uc815 \ub514\uc9c0\ud138\ud654 \ub9e5\ub77d\uc5d0\uc11c\uc758 \uad00\ub9ac \uc694\uad6c \uc0ac\ud56d\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ub2e4\uc591\ud55c \uce21\uba74\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc74c \ubd84\uc11d\uc5d0\uc11c\ub294 \uc774 \uaddc\uc815\uc758 \uac01 \uad6c\uccb4\uc801\uc778 \uc774\uc810\uc744 \uba85\ud655\ud788 \uc124\uba85\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_dien_ban_chinh_nhanh_chong\"><\/span><b>\uc6d0\ubcf8\uc744 \ube60\ub974\uac8c \uc2dd\ubcc4\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud30c\ub780\uc0c9 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud558\uba74 \uc9c1\uc811 \uc11c\uba85\ud558\uace0 \ube68\uac04\uc0c9 \ub3c4\uc7a5\uc744 \ucc0d\uc740 \uc6d0\ubcf8 \ubb38\uc11c\ub97c \uc27d\uac8c \uc2dd\ubcc4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud751\ubc31 \ubcf5\uc0ac\ubcf8\uc744 \ub9cc\ub4e4 \ub54c \ud30c\ub780\uc0c9 \uc11c\uba85\uc774 \uac80\uc740\uc0c9 \uc11c\uba85\uacfc \ud655\uc5f0\ud788 \uad6c\ubd84\ub418\uc5b4 \ud63c\ub3d9\uc744 \uc904\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_do_ben_trong_luu_tru\"><\/span><b>\ubcf4\uad00 \uc2dc \ub0b4\uad6c\uc131\uc744 \ub192\uc774\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud2b9\uc218 \ud30c\ub780\uc0c9 \uc789\ud06c \ud39c\uc740 \uc0c9\uc0c1 \uc720\uc9c0\ub825\uc774 \ub6f0\uc5b4\ub098\uace0 \ubcc0\uc0c9\uc5d0 \uac15\ud569\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uc7a5\uae30\uc801\uc778 \ubc95\uc801 \ub610\ub294 \uc5ed\uc0ac\uc801 \uac00\uce58\ub97c \uc9c0\ub2cc \ubb38\uc11c\uc640 \uac19\uc740 \ud589\uc815 \uae30\ub85d \ubcf4\uad00\uc5d0 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_qua_trinh_so_hoa\"><\/span><b>\ub514\uc9c0\ud138\ud654 \uacfc\uc815 \uc9c0\uc6d0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc804\uc790 \ubb38\uc11c \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc6a9 \ubb38\uc11c\ub97c \uc2a4\uce94\ud560 \ub54c, \ud30c\ub780\uc0c9 \uc11c\uba85\uc740 \uc774\ubbf8\uc9c0 \ucc98\ub9ac \uc18c\ud504\ud2b8\uc6e8\uc5b4\uac00 \ub0b4\uc6a9\uc744 \ub354 \uc798 \uad6c\ubd84\ud558\ub3c4\ub85d \ub3c4\uc640 \ub514\uc9c0\ud138 \ub370\uc774\ud130\uc758 \uc120\uba85\ub3c4\uc640 \uc2e0\ub8b0\uc131\uc744 \ub192\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_chuan_doi_voi_chu_ky_so_tren_van_ban_dien_tu\"><\/span><b>\uc804\uc790 \ubb38\uc11c \ub514\uc9c0\ud138 \uc11c\uba85 \ud45c\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc885\uc774 \ubb38\uc11c\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c, \ubc95\ub839 30\/2020\/ND-CP\ub294 \ub514\uc9c0\ud138 \uc11c\uba85\uc5d0 \uad00\ud55c \uaddc\uc815\ub3c4 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc11c\uba85 \uc774\ubbf8\uc9c0\ub294 \uad8c\ud55c \uc788\ub294 \uc0ac\ub78c\uc758 \uc2e4\uc81c \uc11c\uba85\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \uc11c\uba85\uc740 \ud22c\uba85\ud55c \ubc30\uacbd\uc5d0 \ud30c\ub780\uc0c9\uc73c\ub85c \ud45c\uc2dc\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc704\uce58, \ud06c\uae30 \ubc0f \ud615\uc2dd\uc740 \ubc95\ub839\uacfc \ud568\uaed8 \ubc1c\ud589\ub41c \ubd80\ub85d I\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc885\uc774 \ud658\uacbd\uc774\ub4e0 \uc804\uc790 \ud658\uacbd\uc774\ub4e0 &quot;\ub179\uc0c9&quot; \uc694\uc18c\ub294 \ubc95\uc801 \uc720\ud6a8\uc131\uacfc \uc2e0\uc6d0 \ud655\uc778\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc77c\uad00\ub418\uac8c \uc0ac\uc6a9\ub429\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;\">\ubc95\ub839 30\/2020\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ubc14\uc640 \uac19\uc774 \ubb38\uc11c\uc5d0 \ud30c\ub780\uc0c9 \uc789\ud06c\ub85c \uc11c\uba85\ud558\ub3c4\ub85d \uc758\ubb34\ud654\ud55c \uac83\uc740 \ubb38\uc11c \uad00\ub9ac\uc758 \ud45c\uc900\ud654, \uc9c4\uc704 \ud655\uc778 \uac15\ud654 \ubc0f \ubb38\uc11c \uc704\uc870 \ubc29\uc9c0 \uce21\uba74\uc5d0\uc11c \uc911\uc694\ud55c \uc9c4\uc804\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc95\uc801 \ud6a8\ub825\uacfc \uc7a5\uae30 \ubcf4\uc874\uc744 \uc704\ud574 \uad8c\ud55c \uc788\ub294 \ub2f4\ub2f9\uc790\ub294 \uc885\uc774 \ubb38\uc11c\uc5d0 \uc11c\uba85\ud560 \ub54c \ubcc0\uc0c9 \ubc29\uc9c0 \uae30\ub2a5\uc774 \uc788\ub294 \uace0\ud488\uc9c8\uc758 \ud30c\ub780\uc0c9 \uc789\ud06c\ub97c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c, \ub514\uc9c0\ud138 \uc804\ud658\uc744 \uc9c4\ud589 \uc911\uc778 \uae30\uad00\uc740 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc804\uc790 \ubb38\uc11c\uac00 \uc885\uc774 \ubb38\uc11c\uc640 \ub3d9\uc77c\ud55c \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\ub3c4\ub85d \ud45c\uc900 \ud30c\ub780\uc0c9 \ub514\uc9c0\ud138 \uc11c\uba85 \ud45c\uc2dc \ubc29\uc2dd\uc744 \uc900\uc218\ud574\uc57c \ud569\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<h2><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><\/h2>\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>","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay, vi\u1ec7c s\u1eed d\u1ee5ng m\u1ef1c xanh khi k\u00fd v\u0103n b\u1ea3n gi\u1ea5y kh\u00f4ng c\u00f2n l\u00e0 khuy\u1ebfn ngh\u1ecb m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Quy \u0111\u1ecbnh n\u00e0y thay th\u1ebf cho c\u00e1ch hi\u1ec3u tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n ch\u1ec9 c\u1ea5m d\u00f9ng b\u00fat ch\u00ec, m\u1ef1c \u0111\u1ecf ho\u1eb7c m\u1ef1c d\u1ec5 phai, n\u00ean nhi\u1ec1u c\u01a1 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7622","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\/7622","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=7622"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7622\/revisions"}],"predecessor-version":[{"id":7631,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7622\/revisions\/7631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7623"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}