{"id":7723,"date":"2026-03-09T00:28:09","date_gmt":"2026-03-09T07:28:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7723"},"modified":"2026-03-09T00:28:09","modified_gmt":"2026-03-09T07:28:09","slug":"luu-tru-chung-tu-va-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/","title":{"rendered":"\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0: \uae30\uc5c5\uc774 \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc740 \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uc2dc \uae30\uc5c5\uc758 \ubc95\uc801 \uc548\uc815\uc131\uacfc \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \ub450 \uac00\uc9c0 \uc694\uc18c\uc785\ub2c8\ub2e4. \ub370\uc774\ud130 \ub514\uc9c0\ud138\ud654\uac00 \uac00\uc18d\ud654\ub418\uace0 \uaddc\uc81c \uae30\uad00\uc758 \uc704\ud5d8 \uad00\ub9ac \uac15\ud654\uac00 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uc0c1\ud669\uc5d0\uc11c, \ubca0\ud2b8\ub0a8 \uc7ac\uc815\ubd80\uc640 \uad6d\uc138\uccad\uc5d0\uc11c \uaddc\uc815\ud55c \ubb38\uc11c \ubcf4\uad00 \uae30\ud55c, \uc804\uc790 \uc1a1\uc7a5 \ud615\uc2dd, \uc138\uae08 \uc815\uc0b0 \uc11c\ub958 \uc791\uc131 \ub4f1\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc774\ud574\ub294 \ub354\uc6b1 \uc911\uc694\ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc2e0 \ubc95\uaddc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc0c1\uc138\ud558\uace0 \ucd5c\uc2e0 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\uc774 \ubb38\uc11c\ub97c \uc815\ud655\ud558\uac8c \ubcf4\uad00\ud558\uace0 \uc138\uae08\uc744 \uc815\uc0b0\ud568\uc73c\ub85c\uc368 \uc138\uae08 \uccb4\ub0a9 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac \ud6a8\uc728\uc131\uc744 \ucd5c\uc801\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc758 \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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Khung_phap_ly_nen_tang\" >\uae30\ubcf8 \ubc95\ub960 \uccb4\uacc4<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\" >\ud68c\uacc4 \ubb38\uc11c \ubcf4\uc874 \uae30\uac04: \uaddc\uc815 \ubc0f \uc2e4\ubb34<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_it_nhat_5_nam\" >\ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ub9e4\uc7a5\uc744 \uc6b4\uc601\ud558\uc138\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_it_nhat_10_nam\" >\ucd5c\uc18c 10\ub144 \uc774\uc0c1 \ubcf4\uad00\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Luu_tru_vinh_vien\" >\uc601\uad6c \uc800\uc7a5\uc18c<\/a><\/li><\/ul><\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\" >\uc804\uc790 \ubb38\uc11c \ubcf4\uad00 \ud504\ub85c\uc138\uc2a4: \uce58\uba85\uc801\uc778 \uc2e4\uc218<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Trong_tam_cong_tac_quyet_toan_thue_nam_2026\" >2026\ub144 \uc138\uae08 \uc815\uc0b0 \uc791\uc5c5\uc758 \uc911\uc810 \uc0ac\ud56d<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uc704\ud5d8.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\" >\uc77c\ubc18\uc801\uc778 \uc704\ubc18 \uc0ac\ud56d \ubc0f \ucc98\ubc8c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\" >\uc138\uae08 \uc2e0\uace0 \uc2dc \ud544\uc694\ud55c \uc11c\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\" >\ucd5c\uc885 \uc815\uc0b0 \uae30\uac04 \uc774\uc804\uc758 &quot;3\ub2e8\uacc4&quot; \uc870\uc815 \uc808\ucc28.<\/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\/luu-tru-chung-tu-va-quyet-toan-thue\/#Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0 \uad00\ud55c \uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\" >\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\" >\ubcf4\uad00 \uae30\uac04 \ub0b4\uc5d0 \ud68c\uacc4 \uc11c\ub958\ub97c \ubd84\uc2e4\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\" >\ubb38\uc11c\ub97c \uc644\uc804\ud788 \ud074\ub77c\uc6b0\ub4dc\uc5d0 \uc800\uc7a5\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/luu-tru-chung-tu-va-quyet-toan-thue\/#Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\" >2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc758 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ubca0\ud2b8\ub0a8\uc758 \ud604\ud589 \ubc95\ub960 \ubb38\uc11c\ub97c \uae30\ubc18\uc73c\ub85c \ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_nen_tang\"><\/span><b>\uae30\ubcf8 \ubc95\ub960 \uccb4\uacc4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \ubca0\ud2b8\ub0a8\uc758 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uacfc \uad00\ub828\ub41c \ubaa8\ub4e0 \ud65c\ub3d9\uc740 \ub2e4\uc74c\uc758 \ubc95\uc801 \ud2c0\uc744 \uae30\ubc18\uc73c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638:<\/span><\/a><span style=\"font-weight: 400;\"> \ucd5c\uace0 \ubc95\ub960 \ubb38\uc11c\uc5d0\ub294 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc758 \uc6d0\uce59, \ub0b4\uc6a9 \ubc0f \uc870\uc9c1 \uad6c\uc870\uac00 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 123\/2020\/ND-CP:<\/span><\/a><span style=\"font-weight: 400;\"> \uc1a1\uc7a5 \ubc0f \uc99d\ube59 \uc11c\ub958 \uad00\ub828 \uaddc\uc815. \uc774 \ubb38\uc11c\ub294 \uc804\uc790 \uc1a1\uc7a5\uc758 \uc0ac\uc6a9 \ubc0f \ubcf4\uad00\uacfc \uad00\ub828\ub41c \ubaa8\ub4e0 \uc0ac\ud56d\uc744 \uaddc\uc815\ud558\ub294 \ud575\uc2ec \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 78\/2021\/TT-BTC:<\/span><\/a><span style=\"font-weight: 400;\"> \uc138\ubb34\ud589\uc815\ubc95 \ubc0f \uc2dc\ud589\ub839 123\ud638\uc758 \ud2b9\uc815 \uc870\ud56d \uc2dc\ud589\uc744 \uc704\ud55c \uc9c0\uce68.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-174-2016-ND-CP-huong-Luat-ke-toan-336391.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 174\/2016\/ND-CP:<\/span><\/a><span style=\"font-weight: 400;\"> \uc774 \ubb38\uc11c\ub294 \ud68c\uacc4\ubc95\uc758 \ud2b9\uc815 \uc870\ud56d, \ud2b9\ud788 \ud68c\uacc4 \ubb38\uc11c\uc758 \ubcf4\uc874 \ubc0f \ud3d0\uae30 \uae30\uac04\uc5d0 \uad00\ud55c \uc870\ud56d\uc744 \uc0c1\uc138\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_chung_tu_ke_toan_Quy_dinh_va_Thuc_te\"><\/span><b>\ud68c\uacc4 \ubb38\uc11c \ubcf4\uc874 \uae30\uac04: \uaddc\uc815 \ubc0f \uc2e4\ubb34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7727\" aria-describedby=\"caption-attachment-7727\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7727\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-thoi-han-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7727\" class=\"wp-caption-text\">\ubb38\uc11c \ubcf4\uc874 \uae30\uac04 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0 \uad00\ud55c \uaddc\uc815.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 174\/2016\/ND-CP\uc5d0 \ub530\ub974\uba74 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc740 \uc138 \uac00\uc9c0 \ud2b9\uc815 \uae30\uac04\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_5_nam\"><\/span><b>\ucd5c\uc18c 5\ub144 \ub3d9\uc548 \ub9e4\uc7a5\uc744 \uc6b4\uc601\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud68c\uacc4 \ub2e8\uc704\uc758 \uad00\ub9ac \ubc0f \uc6b4\uc601\uc5d0 \uc0ac\uc6a9\ub418\ub294 \ud68c\uacc4 \ubb38\uc11c\uc5d0 \uc801\uc6a9\ub418\uba70, \ud68c\uacc4 \ud56d\ubaa9 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \ud68c\uacc4 \uc804\ud45c\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> \uc601\uc218\uc99d, \uc9c0\uae09 \uc99d\ube59\uc11c\ub958, \uc7ac\uace0 \uc785\uace0 \ubc0f \ucd9c\uace0 \uc804\ud45c\ub294 \ud68c\uacc4 \ubd80\uc11c \uae30\ub85d\uc5d0 \ubcf4\uad00\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_10_nam\"><\/span><b>\ucd5c\uc18c 10\ub144 \uc774\uc0c1 \ubcf4\uad00\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uadf8\ub8f9\uc785\ub2c8\ub2e4. \uc801\uc6a9 \ub300\uc0c1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubb38\uc11c\ub294 \ud68c\uacc4 \ud56d\ubaa9\uc744 \uc9c1\uc811 \uae30\ub85d\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c, \uc694\uc57d \ubcf4\uace0\uc11c \ubc0f \uc0c1\uc138\ud55c \ucd1d\uacc4\uc815\uc6d0\uc7a5 \uacc4\uc815\uc744 \uc791\uc131\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\ub840 \uc7ac\ubb34 \ubcf4\uace0\uc11c, \uc5f0\ub840 \uc608\uc0b0 \uc815\uc0b0 \ubcf4\uace0\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ub958 \ubc0f \uc7a5\ubd80 \uc791\uc131\uacfc \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc \uad00\ub828\ub41c \uae30\ud0c0 \uc11c\ub958 \ud30c\uae30\uc5d0 \ub300\ud55c \ud68c\uc758\ub85d.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien\"><\/span><b>\uc601\uad6c \uc800\uc7a5\uc18c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc5ed\uc0ac\uc801\uc73c\ub85c \uc911\uc694\ud558\uba70 \uacbd\uc81c, \uc548\ubcf4 \ub610\ub294 \uad6d\uac00 \ubc29\uc704\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ud68c\uacc4 \ubb38\uc11c\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5\uc758 \uacbd\uc6b0, \uc774\ub7ec\ud55c \ubb38\uc11c\ub294 \uc790\ubcf8 \ucd9c\uc790 \ubc0f \uc8fc\uc694 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc640 \uad00\ub828\ub41c \ubb38\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_luu_tru_chung_tu_dien_tu_Nhung_sai_lam_chet_nguoi\"><\/span><b>\uc804\uc790 \ubb38\uc11c \ubcf4\uad00 \ud504\ub85c\uc138\uc2a4: \uce58\uba85\uc801\uc778 \uc2e4\uc218<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6d\uc138\uccad\uc758 \ub85c\ub4dc\ub9f5\uc5d0 \ub530\ub974\uba74 2026\ub144\uae4c\uc9c0 \ubca0\ud2b8\ub0a8 \uae30\uc5c5 1001\uacf3\uc774 \uc804\uc790 \uc138\uae08\uacc4\uc0b0\uc11c \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\ud658\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc804\uc790 \ud615\uc2dd\uc758 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc740 \uc5ec\uc804\ud788 \ub9ce\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc5d0\uac8c \ud63c\ub780\uc744 \uc57c\uae30\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ud669\uae08\ub960: <\/b><span style=\"font-weight: 400;\">XML\uc740 \uc6d0\ubcf8 \ubb38\uc11c\uc774\uace0 PDF\ub294 \ub2e8\uc21c\ud788 \ud45c\uc2dc\uc6a9 \ubc84\uc804\uc785\ub2c8\ub2e4. \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ubcf4\uad00\uc744 \uc704\ud574 PDF \ud30c\uc77c\ub9cc \uc800\uc7a5\ud558\uac70\ub098 \uc885\uc774\ub85c \uc778\uc1c4\ud569\ub2c8\ub2e4. \ubc95\ub839 123\/2020\/ND-CP \uc81c3\uc870\uc5d0 \ub530\ub974\uba74 \uc804\uc790 \uc1a1\uc7a5\uc740 \uc804\uc790 \ub370\uc774\ud130\uc758 \ubaa8\uc74c\uc785\ub2c8\ub2e4. \ubc95\uc801 \ud6a8\ub825\uc774 \uac00\uc7a5 \ub192\uc740 \ud30c\uc77c\uc740 \uc6d0\ubcf8 \ub370\uc774\ud130 \ud30c\uc77c(\uc77c\ubc18\uc801\uc73c\ub85c .XML \ud615\uc2dd)\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc548\uc804\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\ub294 \ubcf4\uad00\uc744 \uc704\ud55c \ub2e8\uacc4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc9d1: \uacf5\uae09\uc5c5\uccb4\ub85c\ubd80\ud130 \uc1a1\uc7a5\uc744 \ubc1b\ub294 \uc989\uc2dc XML \ubc0f PDF \ud30c\uc77c \uc804\uccb4 \uc138\ud2b8\ub97c \ub2e4\uc6b4\ub85c\ub4dc\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud6a8\uc131 \ud655\uc778: \uad6d\uc138\uccad \ud3ec\ud138\uc744 \uc774\uc6a9\ud558\uc5ec \uc1a1\uc7a5 \ubc1c\ud589 \uc0ac\uc5c5\uccb4\uc758 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccb4\uacc4\ud654: \ub370\uc774\ud130\ub97c \uc6d4\ubcc4\/\ubd84\uae30\ubcc4\/\uc5f0\ub3c4\ubcc4 \ubc0f \ube44\uc6a9 \uc720\ud615\ubcc4\ub85c \ubd84\ub958\ud558\uc5ec \ubcf4\uc548\uc131\uc774 \ub6f0\uc5b4\ub09c \ud074\ub77c\uc6b0\ub4dc \ucef4\ud4e8\ud305 \uc778\ud504\ub77c\uc5d0 \uc800\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc31\uc5c5: \ubb38\uc11c \uc800\uc7a5 \ubc0f \uc138\uae08 \uc815\uc0b0 \uc2dc \ub370\uc774\ud130 \uc190\uc2e4 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud56d\uc0c1 \ucd5c\uc18c \ub450 \uac1c\uc758 \uc11c\ub85c \ub2e4\ub978 \ubb3c\ub9ac\uc801 \uc704\uce58(\uc608: Google Drive\uc640 \ubb3c\ub9ac\uc801 \ud558\ub4dc \ub4dc\ub77c\uc774\ube0c)\uc5d0 \ubc31\uc5c5\ubcf8\uc744 \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud2b9\ud788 \ub2e4\uac00\uc624\ub294 3\uc6d4 31\uc77c \uc138\uae08 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc758 \uc131\uc218\uae30\uc5d0 \ubd88\ud544\uc694\ud55c \uc2e4\uc218\ub97c \ubc29\uc9c0\ud558\uace0 \uc138\uae08, \uc804\uc790 \uc1a1\uc7a5, \ud68c\uacc4 \ubb38\uc81c \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \ubd80\ub2f4\uc744 \uc904\uc774\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc9c0\uce68\uc744 \ucc38\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc740 \ub2e4\uac00\uc624\ub294 \uc5b4\ub824\uc6b4 \uc2dc\uae30\ub97c \ud5e4\uccd0\ub098\uac00\ub294 \uae30\uc5c5\ub4e4\uc744 \uc9c0\uc6d0\ud558\uace0 \ub3d9\ud589\ud558\uae30 \uc704\ud574 \uc124\ub9bd\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trong_tam_cong_tac_quyet_toan_thue_nam_2026\"><\/span><b>2026\ub144 \uc138\uae08 \uc815\uc0b0 \uc791\uc5c5\uc758 \uc911\uc810 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc5d0\ub294 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc704\ud5d8 \ud3c9\uac00\uc5d0 \uc778\uacf5\uc9c0\ub2a5(AI)\uacfc \ube45\ub370\uc774\ud130\ub97c \uad11\ubc94\uc704\ud558\uac8c \uc801\uc6a9\ud560 \uac83\uc785\ub2c8\ub2e4. \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \uc0c8\ub85c\uc6b4 \uce21\uba74\uc774 \uac15\uc870\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\uc0b0: eTax \ubaa8\ubc14\uc77c \uc560\ud50c\ub9ac\ucf00\uc774\uc158\uacfc VNeID \uc804\uc790 \uc2e0\ubd84\uc99d\uc758 \uad11\ubc94\uc704\ud55c \uc0ac\uc6a9\uc73c\ub85c \uac1c\uc778 \uc18c\ub4dd \ub370\uc774\ud130\uac00 \uc911\uc559 \uc9d1\uc911\ud654\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc804\uc790 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc99d\uba85\uc11c\uac00 \uc815\ud655\ud558\uac8c \ubc1c\uae09\ub418\uace0 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc2dc\uc2a4\ud15c\uacfc \ub3d9\uae30\ud654\ub418\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud569\ubc95\uc801\uc774\uace0 \uc815\ub2f9\ud55c \ube44\uc6a9: \uc138\ubb34 \ub2f9\uad6d\uc740 &#039;\ubcf5\uc9c0&#039; \uc131\uaca9\uc758 \ube44\uc6a9\uc774\ub098 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uc9c1\uc811\uc801\uc778 \uad00\ub828\uc774 \uc5c6\uc73c\uba74\uc11c\ub3c4 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\uc744 \uc904\uc774\uae30 \uc704\ud574 \ud3ec\ud568\ub41c \ube44\uc6a9\uc744 \uc9d1\uc911\uc801\uc73c\ub85c \uc870\uc0ac\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7a0\uc801\ud558\ub294 \uc0ac\uc5c5\uccb4\ub85c \uc778\ud55c \uc704\ud5d8: \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0\ub294 \uc0ac\uc5c5 \ud30c\ud2b8\ub108\uc758 \ubc95\uc801 \uc9c0\uc704\uc5d0 \ub300\ud55c \uc815\uae30\uc801\uc778 \ud655\uc778\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub9e4\uc785\uc138\uc561\uacf5\uc81c \ub300\uc0c1 \uc0ac\uc5c5\uccb4\uac00 \ud574\ub2f9 \uc138\uae08\uacf5\uc81c \uccad\uad6c\uc11c \ubc1c\ud589 \uc804\uc5d0 \uc601\uc5c5\uc744 \uc911\ub2e8\ud55c \uacbd\uc6b0, \ud574\ub2f9 \ube44\uc6a9\uc740 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc73c\uba70 \ub9c9\ub300\ud55c \ud589\uc815\uc138\uae08 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uc704\ud5d8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7726\" aria-describedby=\"caption-attachment-7726\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7726\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg\" alt=\"R\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Rui-ro-phap-ly-ve-luu-tru-chung-tu-va-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7726\" class=\"wp-caption-text\">\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uacfc \uad00\ub828\ub41c \ubc95\uc801 \uc704\ud5d8.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc744 \ucd5c\uc801\ud654\ud558\uae30 \uc704\ud574 \ud589\uc815\uc801 \ubc8c\uce59\uc5d0 \ub300\ud574 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_hanh_vi_vi_pham_pho_bien_va_muc_xu_phat\"><\/span><b>\uc77c\ubc18\uc801\uc778 \uc704\ubc18 \uc0ac\ud56d \ubc0f \ucc98\ubc8c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc774 \ud68c\uacc4 \ubb38\uc11c \ubcf4\uc874 \uaddc\uc815 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ubc95\uc801 \uc704\ud5d8\uc744 \ub354 \uc798 \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d, \ud604\ud589 \ubc95\ub960\uc740 \ubb38\uc11c \ubcf4\uc874 \ubc0f \uc138\uae08 \uc815\uc0b0\uacfc \uad00\ub828\ub41c \uac01 \ud589\uc704\uc5d0 \ub300\ud55c \ucc98\ubc8c \uc870\ud56d\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucc98\ubc8c\uc740 \uc8fc\ub85c \ud68c\uacc4 \ubd84\uc57c \ud589\uc815 \ucc98\ubc8c\uc5d0 \uad00\ud55c \uc2dc\ud589\ub839 41\/2018\/ND-CP\uc5d0 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uae30\uc5c5 \ubc0f \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \ud68c\uacc4 \ubb38\uc11c \uad00\ub9ac \ubc0f \ubcf4\uc874 \uacfc\uc815\uc5d0\uc11c \ubd88\ud544\uc694\ud55c \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uc77c\ubc18\uc801\uc778 \uc704\ubc18 \uc0ac\ud56d\uacfc \uadf8\uc5d0 \ub530\ub978 \ucc98\ubc8c\uc744 \uc694\uc57d\ud55c \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 \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uad00\ub828 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c \uaddc\uc815\uc740 \uc2dc\ud589\ub839 41\/2018\/ND-CP\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 49.3939%; text-align: center;\"><b>\uc704\ubc18<\/b><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><b>\ubc8c\uae08\uc561 (VND)<\/b><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><b>\uba54\ubaa8<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uac00 \uc694\uad6c\ub418\ub294 \ub300\ub85c \uc644\uc804\ud558\uace0 \uc801\uc808\ud558\uac8c \ubcf4\uad00\ub418\uc9c0 \uc54a\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\ubc8c\uce59\uc740 \uac01 \ud68c\uacc4 \uae30\uac04\ub9c8\ub2e4 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\ubcf4\uc874 \uae30\uac04 \ub0b4 \ud68c\uacc4 \ubb38\uc11c\uc758 \ubd84\uc2e4 \ub610\ub294 \uc190\uc0c1.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\ubd88\uac00\ud56d\ub825\uc801\uc778 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubb38\uc11c\ub97c \ubcf4\uc874 \uae30\uac04\uc774 \ub9cc\ub8cc\ub418\uae30 \uc804\uc5d0 \ud30c\uae30\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 20.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\ubc95\uc744 \uc2ec\uac01\ud558\uac8c \uc704\ubc18\ud55c \ud589\uc704\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">\ud3d0\uae30 \uc704\uc6d0\ud68c\ub294 \uad6c\uc131\ub418\uc9c0 \uc54a\uc558\uace0, \ud3d0\uae30 \uae30\ub85d\ub3c4 \uc791\uc131\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><span style=\"font-weight: 400;\">\uc808\ucc28 \uc704\ubc18.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \uc694\uc57d\uc5d0\uc11c \uc54c \uc218 \uc788\ub4ef\uc774, \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c\uc758 \uc624\ub958\ub294 \ub2e8\uc21c\ud55c \uc6b4\uc601\uc0c1\uc758 \uc2e4\uc218\uac00 \uc544\ub2c8\ub77c \ubca0\ud2b8\ub0a8 \uc7ac\uc815\ubd80\uc758 41\/2018\/ND-CP\ud638 \uc2dc\ud589\ub839 \ubc0f \uad00\ub828 \ubb38\uc11c\uc5d0 \ub530\ub77c \uc0c1\ub2f9\ud55c \ud589\uc815 \ucc98\ubc8c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc138\ubb34 \uc870\uc0ac \ubc0f \uac10\uc0ac \uc2dc \ubc95\uc801 \uc704\ud5d8\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uacc4 \ubb38\uc11c\uc758 \uad00\ub9ac, \ubcf4\uad00 \ubc0f \ud3d0\uae30 \uc808\ucc28\ub97c \uc218\ub9bd\ud558\uace0 \uc815\uae30\uc801\uc73c\ub85c \uae30\ub85d\uc744 \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4. \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uad00\ub828 \uaddc\uc815\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \ubc95\uaddc \uc704\ubc18\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7a5\uae30\uc801\uc73c\ub85c \ubaa8\ub4e0 \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \ud22c\uba85\uc131\uacfc \ubcf4\uc548\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_bat_buoc_khi_thuc_hien_quyet_toan_thue\"><\/span><b>\uc138\uae08 \uc2e0\uace0 \uc2dc \ud544\uc694\ud55c \uc11c\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7725\" aria-describedby=\"caption-attachment-7725\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7725\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg\" alt=\"L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u1edf b\u1eaft bu\u1ed9c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Luu-tru-chung-tu-va-quyet-toan-thue-quy-dinh-ve-ho-so-bat-buoc-khi-thuc-hien-quyet-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7725\" class=\"wp-caption-text\">\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uaddc\uc815\uc740 \uc138\uae08 \uc2e0\uace0 \uc2dc \ud544\uc694\ud55c \uc11c\ub958\ub97c \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc11c\ub958 \uc900\ube44 \ubc0f \ubcf4\uad00, \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc6d0\ud65c\ud55c \uc124\uba85\uc744 \uc704\ud574 \uc138\uae08 \uc815\uc0b0 \ud30c\uc77c(\uac10\uc0ac \ud30c\uc77c)\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uad6c\uc131 \uc694\uc18c\uac00 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc900\ube44 \uacfc\uc815 \uc911\uc5d0 <\/span><b>\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0<\/b><span style=\"font-weight: 400;\">\uc6d0\ud65c\ud55c \uc124\uba85\uc744 \uc704\ud574 \uac10\uc0ac \ud30c\uc77c\uc5d0\ub294 \ub2e4\uc74c \uad6c\uc131 \uc694\uc18c\uac00 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960 \ubb38\uc11c: \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d, \ud68c\uc0ac \uc815\uad00, \ucd5c\uadfc \uc5c5\ub370\uc774\ud2b8\ub41c \uc8fc\uc8fc \uba85\ubd80.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc775 \uae30\ub85d: \ub9e4\ucd9c\uc6d0\uc7a5, \ub9e4\ucd9c \uc1a1\uc7a5(XML \ud30c\uc77c), \uacbd\uc81c \uacc4\uc57d\uc11c, \uc778\uc218\/\uc815\uc0b0 \ud68c\uc758\ub85d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ucd9c \uae30\ub85d: \uad6c\ub9e4 \uc6d0\uc7a5, \uc785\ub825 \uc1a1\uc7a5, \ube44\ud604\uae08 \uc9c0\uae09 \uc99d\ube59 \uc11c\ub958(2\ucc9c\ub9cc VND \uc774\uc0c1 \uc1a1\uc7a5\uc5d0 \ud55c\ud568), \uae09\uc5ec \uae30\ub85d \ubc0f \uc0ac\ud68c \ubcf4\ud5d8 \uae30\ub85d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc0b0 \uae30\ub85d: \uc7ac\uace0 \uce74\ub4dc, \uc7ac\uace0 \ubcc0\ub3d9 \uc694\uc57d(\uc720\uc785, \uc720\ucd9c \ubc0f \uc794\uc5ec \uc7ac\uace0), \uace0\uc815 \uc790\uc0b0 \uac10\uac00\uc0c1\uac01 \uc77c\uc815\ud45c, \uc790\uc0b0 \uad6c\ub9e4\/\ucc98\ubd84 \ubb38\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790 \ub370\uc774\ud130: \uc77c\ubc18 \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uacc4\uc815 \uc6d0\uc7a5\uc740 \ud68c\ub78c 99\/2025\/TT-BTC(\ud68c\ub78c 200\/2014\/TT-BTC \ub300\uccb4) \ubc0f \ud68c\ub78c 133\/2016\/TT-BTC\uc5d0 \ub530\ub77c Excel \ubc0f XML \ud615\uc2dd\uc73c\ub85c \ub0b4\ubcf4\ub0b4\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\ucc38\uc870: <\/b><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\uc138\ubb34 \uc815\uc0b0 \uc11c\ube44\uc2a4<\/span><\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_doi_soat_%E2%80%9C3_lop%E2%80%9D_truoc_ky_quyet_toan\"><\/span><b>\ucd5c\uc885 \uc815\uc0b0 \uae30\uac04 \uc774\uc804\uc758 &quot;3\ub2e8\uacc4&quot; \uc870\uc815 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc758 \ud6a8\uc728\uc131\uc744 \uadf9\ub300\ud654\ud558\uae30 \uc704\ud574 \uc804\ubb38\uac00\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc790\uccb4 \uc810\uac80 \uacfc\uc815\uc744 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4(\uc1a1\uc7a5 \ub300\uc870): \uc804\uc790 \uc1a1\uc7a5 \uba85\uc138\uc11c\uc758 \uc815\ud655\uc131\uc744 \uc6f9\uc0ac\uc774\ud2b8 \ub370\uc774\ud130\uc640 \ub300\uc870\ud558\uc5ec \ud655\uc778\ud569\ub2c8\ub2e4. <\/span><a href=\"http:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud638\uc544\ub3c8\ub514\uc5d4\ud22c.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\uc758 \ub3d9\uc758 \uc5c6\uc774 \uacf5\uae09\uc5c5\uccb4\uac00 \uc1a1\uc7a5\uc744 \ub204\ub77d\ud558\uac70\ub098 \ucde8\uc18c\ud558\uc9c0 \uc54a\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4(\uc9c0\uae09 \ub300\uc870): \uc5f0\uccb4\ub41c \ubbf8\uc9c0\uae09\uae08\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4. 2\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \ubaa8\ub4e0 \uad6c\ub9e4 \uc1a1\uc7a5\uc5d0 \ub300\ud574 \uc1a1\uc7a5\uc5d0 \uba85\uc2dc\ub41c \uacc4\uc88c \uc18c\uc720\uc790 \uc774\ub984\uacfc \uc77c\uce58\ud558\ub294 \uc740\ud589 \uc9c0\uae09 \uc99d\ube59 \uc11c\ub958\uac00 \uc81c\ub300\ub85c \uac16\ucdb0\uc838 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4(\uc815\ucc45 \uac80\ud1a0): \ud68c\uacc4\uc5f0\ub3c4 \ub3d9\uc548 \uc2dc\ud589 \uc911\uc778 \ucd5c\uc2e0 \ubc95\ub960 \ubb38\uc11c\ub97c \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ubd80\uac00\uac00\uce58\uc138 \uac10\uba74 \uc815\ucc45(\uc788\ub294 \uacbd\uc6b0), \uc0ac\uc5c5 \ubd80\ubb38\ubcc4 \ud2b9\uc815 \uaddc\uc815\uc5d0 \ub530\ub978 \ube44\uc6a9 \ud55c\ub3c4 \ub4f1\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc5d0 \uad00\ud55c \uc2e4\uc81c \uc0ac\ub840 \uc5f0\uad6c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 30\ub144 \uc774\uc0c1\uc758 \uc5c5\uacc4 \uacbd\ub825\uc744 \ud1b5\ud574 \uc218\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc11c\ub958 \ubcf4\uad00 \uc624\ub958\uc640 \ubd80\uc8fc\uc758\ud55c \uc138\uae08 \ucc98\ub9ac\ub85c \uc778\ud574 \uc218\uc5b5, \uc2ec\uc9c0\uc5b4 \uc218\uc2ed\uc5b5 VND\uc5d0 \ub2ec\ud558\ub294 \ubc8c\uae08\uc744 \ubd80\uacfc\ubc1b\ub294 \uc0ac\ub840\ub97c \ubaa9\uaca9\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubb38\uc81c\uc810\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud574 \ub9ce\uc740 \uae30\uc5c5\uacfc \ub2e8\uccb4\ub4e4\uc774 \uc790\uccb4\uc801\uc73c\ub85c \ucc98\ub9ac\ud558\ub294 \ub300\uc2e0 \uc804\ubb38\uac00\uc758 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\ub294 \uc548\uc804\ud55c \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-theo-nganh\/\"> <span style=\"font-weight: 400;\">\uc5c5\uc885\ubcc4 \ub9de\ucda4\ud615 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uc9c0\uc6d0\uc11c\ub294 \uac01 \ubd84\uc57c\uc5d0\uc11c \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \uac00\uc9c4 \uc804\ubb38\uac00\uac00 \ud56d\uc0c1 \uac80\ud1a0\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\ub300\ud45c\uc801\uc778 \uc608\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc\uc5d0 \uc788\ub294 \ud55c \ubb3c\ub958 \ud68c\uc0ac\uac00 \ud654\uc7ac\ub85c \uc11c\ubc84 \ub370\uc774\ud130\uac00 \ubaa8\ub450 \uc18c\uc2e4\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc138\ubb34 \uc870\uc0ac\ud300\uc774 \ud604\uc7a5\uc5d0 \ub3c4\ucc29\ud588\uc744 \ub54c, \ud574\ub2f9 \ud68c\uc0ac\ub294 2021\ub144\ubd80\ud130 2023\ub144\uae4c\uc9c0\uc758 \uc6d0\ubcf8 XML \ud30c\uc77c\uc744 \uc81c\uc2dc\ud560 \uc218 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4. PDF \ucd9c\ub825\ubcf8\uc740 \uc788\uc5c8\uc9c0\ub9cc, \uc138\ubb34 \ub2f9\uad6d\uc740 \uc774\ub97c \uc720\ud6a8\ud55c \uc99d\ube59 \uc790\ub8cc\ub85c \uc778\uc815\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc5bb\uc740 \uad50\ud6c8:<\/b><span style=\"font-weight: 400;\"> \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc740 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub9cc\uc758 \ucc45\uc784\uc774 \uc544\ub2c8\ub77c \uae30\uc5c5 \uc0dd\uc874 \uc804\ub7b5\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc138\uae08 \ud3ec\ud138\uc5d0\uc11c \uc790\ub3d9\uc73c\ub85c \ub3d9\uae30\ud654\ud558\uace0 \uc5ec\ub7ec \ud50c\ub7ab\ud3fc\uc5d0 \ubc31\uc5c5\ud560 \uc218 \uc788\ub294 \uc804\ubb38 \ubb38\uc11c \ubcf4\uad00 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \ud22c\uc790\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc774 \ub370\uc774\ud130 \uad00\ub9ac \uac15\ud654\uc640 \uc138\ubb34\uc870\uc0ac\uc5d0 \ub514\uc9c0\ud138 \uae30\uc220 \uc801\uc6a9\uc744 \ud655\ub300\ud568\uc5d0 \ub530\ub77c, \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uc740 \ub354 \uc774\uc0c1 \ud68c\uacc4 \ubd80\uc11c\uc758 \ub2e8\uc21c\ud55c \ud589\uc815 \uc5c5\ubb34\uac00 \uc544\ub2c8\ub77c \uae30\uc5c5 \ub9ac\uc2a4\ud06c \uad00\ub9ac\uc758 \ud575\uc2ec \uc694\uc18c\uac00 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \uc7ac\uc815\ubd80\uc640 \uad6d\uc138\uccad\uc774 \uc81c\uc2dc\ud558\ub294 \ubcf4\uc874 \uae30\uac04, \uc804\uc790 \ubb38\uc11c \ud615\uc2dd, \ud68c\uacc4 \ubb38\uc11c \ud3d0\uae30 \uc808\ucc28\uc5d0 \ub300\ud55c \uaddc\uc815\uc744 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubd88\ud544\uc694\ud55c \ubc8c\uae08\uc744 \ud53c\ud558\uace0 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc7ac\ubb34 \uae30\ub85d\uc758 \ud22c\uba85\uc131\uacfc \uc801\ubc95\uc131\uc744 \ud655\ubcf4\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub354 \ub098\uc544\uac00, \uba85\ud655\ud55c \ub370\uc774\ud130 \uad00\ub9ac \ubc0f \ubc31\uc5c5 \uc808\ucc28\ub97c \uac16\ucd98 \uacfc\ud559\uc801\uc778 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uad00\ub9ac \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uba74 \uae30\uc5c5\uc740 \ubaa8\ub4e0 \uc138\uae08 \uc815\uc0b0 \uae30\uac04\uc740 \ubb3c\ub860 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac \uc2dc\uc5d0\ub3c4 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc624\ub298\ub0a0\uc758 \ucca0\uc800\ud55c \ubb38\uc11c \ubcf4\uad00 \uc900\ube44\ub294 \uae30\uc5c5\uc774 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uace0 \uc7ac\ubb34 \uad00\ub9ac\ub97c \ucd5c\uc801\ud654\ud558\uba70 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc7a5\uae30 \uc6b4\uc601\uc744 \ubcf4\uc7a5\ud558\ub294 \ud1a0\ub300\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_luu_tru_chung_tu_va_quyet_toan_thue\"><\/span><b>\ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_lam_mat_chung_tu_ke_toan_trong_thoi_han_luu_tru_thi_bi_phat_bao_nhieu\"><\/span>\ubcf4\uad00 \uae30\uac04 \ub0b4\uc5d0 \ud68c\uacc4 \uc11c\ub958\ub97c \ubd84\uc2e4\ud560 \uacbd\uc6b0 \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc2dc\ud589\ub839 41\/2018\/ND-CP\uc5d0 \ub530\ub974\uba74, \ubcf4\uad00 \uae30\uac04 \ub0b4\uc5d0 \ud68c\uacc4 \uc11c\ub958\ub97c \ubd84\uc2e4\ud558\uac70\ub098 \ud6fc\uc190\ud558\ub294 \ud589\uc704\ub294 500\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\ud615\uc5d0 \ucc98\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc11c\ub958 \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0 \uc808\ucc28\ub294 \uac01\ubcc4\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_luu_tru_chung_tu_hoan_toan_tren_Cloud_khong\"><\/span>\ubb38\uc11c\ub97c \uc644\uc804\ud788 \ud074\ub77c\uc6b0\ub4dc\uc5d0 \uc800\uc7a5\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc608. 2015\ub144 \ud68c\uacc4\ubc95\uacfc \uc2dc\ud589\ub839 123\ud638\ub294 \uc804\uc790 \uc800\uc7a5\uc744 \ud5c8\uc6a9\ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uae30\uc5c5\uc740 \ubb38\uc11c \ubcf4\uad00 \ubc0f \uc138\uae08 \uc815\uc0b0\uacfc \uad00\ub828\ud558\uc5ec \uc138\ubb34 \uc870\uc0ac\uad00\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0 \ub370\uc774\ud130\uc758 \ubcf4\uc548, \uae30\ubc00\uc131 \ubc0f \uc811\uadfc\uc131\uc744 \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_quyet_toan_thue_TNDN_cho_nam_2025_la_khi_nao\"><\/span>2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \ub9c8\uac10\uc77c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc138\ubb34\ud589\uc815\ubc95 \uc81c38\ud638\uc5d0 \ub530\ub974\uba74 \uc5f0\uac04 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c \uc81c\ucd9c \uae30\ud55c\uc740 \ud574\ub2f9 \uc5f0\ub3c4 \ub610\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ub85c\ubd80\ud130 \uc138 \ubc88\uc9f8 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uae4c\uc9c0\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c 2025\ub144\uc758 \uacbd\uc6b0 \uae30\ud55c\uc740 2026\ub144 3\uc6d4 31\uc77c\uc785\ub2c8\ub2e4.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu l\u00e0m m\u1ea5t ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP, h\u00e0nh vi l\u00e0m m\u1ea5t, h\u01b0 h\u1ecfng t\u00e0i li\u1ec7u k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 5.000.000\u0111 \u0111\u1ebfn 10.000.000\u0111. Do \u0111\u00f3, quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ef1c k\u1ef3 c\u1ea9n tr\u1ecdng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ho\u00e0n to\u00e0n tr\u00ean Cloud kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123 cho ph\u00e9p l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed. 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