{"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;\">L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai nghi\u1ec7p v\u1ee5 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed7i k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro, vi\u1ec7c hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam tr\u1edf n\u00ean \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u1eadp nh\u1eadt theo c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, gi\u00fap doanh nghi\u1ec7p l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang chu\u1ea9n, h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/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;\">Toggle<\/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\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/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\" >Khung ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/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\" >Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: Quy \u0111\u1ecbnh v\u00e0 Th\u1ef1c t\u1ebf<\/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\" >L\u01b0u tr\u1eef \u00edt nh\u1ea5t 5 n\u0103m<\/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\" >L\u01b0u tr\u1eef \u00edt nh\u1ea5t 10 n\u0103m<\/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\" >L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n<\/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\" >Quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: Nh\u1eefng sai l\u1ea7m ch\u1ebft ng\u01b0\u1eddi<\/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\" >Tr\u1ecdng t\u00e2m c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026<\/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\" >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<\/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\" >C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u1ed5 bi\u1ebfn v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t<\/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\" >H\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf<\/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\" >Quy tr\u00ecnh \u0111\u1ed1i so\u00e1t &#8220;3 l\u1edbp&#8221; tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n<\/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\" >Case study th\u1ef1c t\u1ebf v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/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\" >K\u1ebft lu\u1eadn<\/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\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/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\" >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?<\/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\" >C\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ho\u00e0n to\u00e0n tr\u00ean Cloud kh\u00f4ng?<\/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\" >Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 2025 l\u00e0 khi n\u00e0o?<\/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>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_nen_tang\"><\/span><b>Khung ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 ph\u1ea3i d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd sau:<\/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;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13:<\/span><\/a><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n ph\u00e1p l\u00fd cao nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc, n\u1ed9i dung v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/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;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/span><\/a><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1ed1t l\u00f5i chi ph\u1ed1i to\u00e0n b\u1ed9 vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/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;\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/span><\/a><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123.<\/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;\">Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP:<\/span><\/a><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/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>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: Quy \u0111\u1ecbnh v\u00e0 Th\u1ef1c t\u1ebf<\/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\">Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c chia th\u00e0nh 3 nh\u00f3m th\u1eddi h\u1ea1n c\u1ee5 th\u1ec3:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_5_nam\"><\/span><b>L\u01b0u tr\u1eef \u00edt nh\u1ea5t 5 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho t\u00e0i li\u1ec7u k\u1ebf to\u00e1n d\u00f9ng cho qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng tr\u1ef1c ti\u1ebfp d\u00f9ng \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Phi\u1ebfu thu, phi\u1ebfu chi, phi\u1ebfu nh\u1eadp kho, xu\u1ea5t kho kh\u00f4ng l\u01b0u trong h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_it_nhat_10_nam\"><\/span><b>L\u01b0u tr\u1eef \u00edt nh\u1ea5t 10 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m quan tr\u1ecdng nh\u1ea5t trong vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. \u00c1p d\u1ee5ng cho:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ea3ng k\u00ea, chi ti\u1ebft c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi s\u1ed5 v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien\"><\/span><b>L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 t\u00ednh s\u1eed li\u1ec7u, c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng v\u1ec1 kinh t\u1ebf, an ninh, qu\u1ed1c ph\u00f2ng. Th\u00f4ng th\u01b0\u1eddng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ecdng \u0111i\u1ec3m.<\/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>Quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed: Nh\u1eefng sai l\u1ea7m ch\u1ebft ng\u01b0\u1eddi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, 100% doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u00e3 chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo l\u1ed9 tr\u00ecnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Tuy nhi\u00ean, vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed v\u1eabn khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Quy t\u1eafc v\u00e0ng: <\/b><span style=\"font-weight: 400;\">XML l\u00e0 b\u1ea3n g\u1ed1c, PDF ch\u1ec9 l\u00e0 b\u1ea3n hi\u1ec3n th\u1ecb. Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 l\u01b0u file PDF ho\u1eb7c in ra gi\u1ea5y r\u1ed3i l\u01b0u tr\u1eef. Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. File c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t l\u00e0 file d\u1eef li\u1ec7u g\u1ed1c (th\u01b0\u1eddng l\u00e0 \u0111\u1ecbnh d\u1ea1ng .XML).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c b\u01b0\u1edbc l\u01b0u tr\u1eef an to\u00e0n v\u00e0 chu\u1ea9n ph\u00e1p l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp: T\u1ea3i \u0111\u1ee7 b\u1ed9 file XML v\u00e0 PDF ngay khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7: S\u1eed d\u1ee5ng c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 tra c\u1ee9u tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng h\u00f3a: L\u01b0u tr\u1eef tr\u00ean c\u00e1c h\u1ea1 t\u1ea7ng \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y c\u00f3 t\u00ednh b\u1ea3o m\u1eadt cao, ph\u00e2n lo\u1ea1i theo th\u00e1ng\/qu\u00fd\/n\u0103m v\u00e0 theo lo\u1ea1i h\u00ecnh chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 ph\u00f2ng: Lu\u00f4n c\u00f3 \u00edt nh\u1ea5t 2 b\u1ea3n sao l\u01b0u \u1edf hai \u0111\u1ecba \u0111i\u1ec3m v\u1eadt l\u00fd kh\u00e1c nhau (v\u00ed d\u1ee5: Google Drive v\u00e0 Hard Drive v\u1eadt l\u00fd) \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro m\u1ea5t d\u1eef li\u1ec7u khi l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng sai l\u1ea7m kh\u00f4ng \u0111\u00e1ng c\u00f3, nh\u1ea5t l\u00e0 \u0111ang trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m c\u1ee7a quy\u1ebft to\u00e1n 31\/03 s\u1eafp t\u1edbi. \u0110\u1ec3 gi\u1ea3m t\u1ea3i g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 s\u1ed5 s\u00e1ch v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 MAN &#8211; Master Accountant Network \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p v\u01b0\u1ee3t qua giai \u0111o\u1ea1n c\u0103ng th\u1eb3ng s\u1eafp t\u1edbi.<\/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>Tr\u1ecdng t\u00e2m c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng tri\u1ec7t \u0111\u1ec3 AI v\u00e0 Big Data \u0111\u1ec3 r\u00e0 so\u00e1t r\u1ee7i ro. Vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0o c\u00e1c \u0111i\u1ec3m m\u1edbi sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): V\u1edbi s\u1ef1 ph\u1ed5 bi\u1ebfn c\u1ee7a \u1ee9ng d\u1ee5ng eTax Mobile v\u00e0 \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed VNeID, d\u1eef li\u1ec7u thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u1eadp trung h\u00f3a. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u00fang v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7: C\u01a1 quan thu\u1ebf s\u1ebd t\u1eadp trung soi x\u00e9t c\u00e1c chi ph\u00ed mang t\u00ednh ch\u1ea5t &#8220;ph\u00fac l\u1ee3i&#8221; ho\u1eb7c chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro t\u1eeb doanh nghi\u1ec7p &#8220;b\u1ecf tr\u1ed1n&#8221;: Vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i bao g\u1ed3m c\u1ea3 vi\u1ec7c \u0111\u1ecbnh k\u1ef3 ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a \u0111\u1ed1i t\u00e1c. N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o thu\u1ed9c doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n, chi ph\u00ed \u0111\u00f3 s\u1ebd b\u1ecb lo\u1ea1i v\u00e0 c\u00f3 nguy c\u01a1 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf r\u1ea5t n\u1eb7ng.<\/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>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<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a c\u00f4ng t\u00e1c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/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>C\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u1ed5 bi\u1ebfn v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 r\u1ee7i ro ph\u00e1p l\u00fd khi vi ph\u1ea1m quy \u0111\u1ecbnh l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. C\u00e1c m\u1ee9c ph\u1ea1t n\u00e0y ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng h\u00e0nh vi vi ph\u1ea1m ph\u1ed5 bi\u1ebfn c\u00f9ng m\u1ee9c x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng m\u00e0 doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t cho h\u00e0nh vi vi ph\u1ea1m v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 49.3939%; text-align: center;\"><b>H\u00e0nh vi vi ph\u1ea1m<\/b><\/td>\n<td style=\"width: 20.7071%; text-align: center;\"><b>M\u1ee9c ph\u1ea1t (VN\u0110)<\/b><\/td>\n<td style=\"width: 29.0909%; text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/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;\">Ph\u1ea1t tr\u00ean m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">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.<\/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;\">Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">Ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n khi ch\u01b0a h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/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;\">Vi ph\u1ea1m nghi\u00eam tr\u1ecdng Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.3939%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y, kh\u00f4ng l\u1eadp bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y.<\/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;\">Sai ph\u1ea1m quy tr\u00ecnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua b\u1ea3ng t\u1ed5ng h\u1ee3p tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 l\u1ed7i nghi\u1ec7p v\u1ee5 \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u00e1ng k\u1ec3 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef v\u00e0 ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac quy \u0111\u1ecbnh v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf vi ph\u1ea1m m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n cho to\u00e0n b\u1ed9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/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>H\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (audit file) c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u1ea3i tr\u00ecnh th\u00f4ng su\u1ed1t:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb <\/span><b>l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span style=\"font-weight: 400;\">, b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (audit file) c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u1ea3i tr\u00ecnh th\u00f4ng su\u1ed1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u00e1p l\u00fd: Gi\u1ea5y ph\u00e9p kinh doanh, \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty, danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 doanh thu: S\u1ed5 chi ti\u1ebft b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (file XML), h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 c\u00e1c bi\u00ean b\u1ea3n nghi\u1ec7m thu\/thanh l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 chi ph\u00ed: S\u1ed5 chi ti\u1ebft mua h\u00e0ng, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng), b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u00e0i s\u1ea3n: Th\u1ebb kho, b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n, b\u1ea3ng t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua s\u1eafm\/thanh l\u00fd t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed: Nh\u1eadt k\u00fd chung, s\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c xu\u1ea5t d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng Excel v\u00e0 XML chu\u1ea9n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC) v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o: <\/b><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/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>Quy tr\u00ecnh \u0111\u1ed1i so\u00e1t &#8220;3 l\u1edbp&#8221; tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f4ng t\u00e1c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao nh\u1ea5t, chuy\u00ean gia khuy\u1ebfn ngh\u1ecb quy tr\u00ecnh t\u1ef1 ki\u1ec3m tra sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 1 (\u0110\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n): Ki\u1ec3m tra t\u00ednh kh\u1edbp \u0111\u00fang gi\u1eefa b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi d\u1eef li\u1ec7u tr\u00ean trang <\/span><a href=\"http:\/\/hoadondientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">hoadondientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n n\u00e0o b\u1ecb s\u00f3t ho\u1eb7c b\u1ecb nh\u00e0 cung c\u1ea5p &#8220;h\u1ee7y&#8221; m\u00e0 k\u1ebf to\u00e1n kh\u00f4ng bi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 2 (\u0110\u1ed1i so\u00e1t thanh to\u00e1n): R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n. \u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n mua v\u00e0o tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec1u c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u00fang t\u00ean ch\u1ee7 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1edbp 3 (\u0110\u1ed1i so\u00e1t ch\u00ednh s\u00e1ch): C\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t c\u00f3 hi\u1ec7u l\u1ef1c trong n\u0103m t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: C\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT (n\u1ebfu c\u00f3), c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh.<\/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>Case study th\u1ef1c t\u1ebf v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m l\u00e0m ngh\u1ec1, MAN &#8211; Master Accountant Network \u0111\u00e3 ch\u1ee9ng ki\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb truy thu h\u00e0ng tr\u0103m tri\u1ec7u v\u00e0 th\u1eadm ch\u00ed h\u00e0ng t\u1ef7 \u0111\u1ed3ng ch\u1ec9 v\u00ec l\u1ed7i l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf m\u1ed9t c\u00e1ch h\u1eddi h\u1ee3t. B\u00ean c\u1ea1nh vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n, nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb \u0111\u00e3 ch\u1ecdn ph\u01b0\u01a1ng \u00e1n an to\u00e0n l\u00e0 s\u1eed d\u1ee5ng<\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-theo-nganh\/\"> <span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo ng\u00e0nh<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 lu\u00f4n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t b\u1edfi c\u00e1c chuy\u00ean gia c\u00f3 kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn s\u00e2u r\u1ed9ng trong t\u1eebng l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00f3 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty logistics t\u1ea1i TP.HCM b\u1ecb m\u1ea5t to\u00e0n b\u1ed9 d\u1eef li\u1ec7u m\u00e1y ch\u1ee7 do h\u1ecfa ho\u1ea1n. Khi \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf xu\u1ed1ng, h\u1ecd kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u01b0\u1ee3c file XML g\u1ed1c c\u1ee7a c\u00e1c n\u0103m t\u1eeb giai \u0111o\u1ea1n 2021 &#8211; 2023. M\u1eb7c d\u00f9 h\u1ecd c\u00f3 b\u1ea3n in PDF, nh\u01b0ng c\u01a1 quan thu\u1ebf v\u1eabn kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u00f3 l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00e0i h\u1ecdc r\u00fat ra:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n m\u00e0 l\u00e0 chi\u1ebfn l\u01b0\u1ee3c sinh t\u1ed3n c\u1ee7a doanh nghi\u1ec7p. H\u00e3y \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ph\u1ea7n m\u1ec1m l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb chuy\u00ean nghi\u1ec7p c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 t\u1eeb c\u1ed5ng thu\u1ebf v\u00e0 sao l\u01b0u \u0111a n\u1ec1n t\u1ea3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 trong thanh tra, ki\u1ec3m tra, vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng c\u00f2n ch\u1ec9 l\u00e0 nhi\u1ec7m v\u1ee5 h\u00e0nh ch\u00ednh c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p. Th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, \u0111\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 quy tr\u00ecnh ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf khoa h\u1ecdc, c\u00f3 quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 sao l\u01b0u d\u1eef li\u1ec7u r\u00f5 r\u00e0ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong m\u1ecdi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf c\u0169ng nh\u01b0 khi c\u01a1 quan ch\u1ee9c n\u0103ng ti\u1ebfn h\u00e0nh thanh tra. Chu\u1ea9n b\u1ecb t\u1ed1t t\u1eeb kh\u00e2u l\u01b0u tr\u1eef h\u00f4m nay ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd, t\u1ed1i \u01b0u qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 v\u1eadn h\u00e0nh b\u1ec1n v\u1eefng trong d\u00e0i h\u1ea1n.<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/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;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/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>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?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo 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.                    <\/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>C\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ho\u00e0n to\u00e0n tr\u00ean Cloud kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\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. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 kh\u1ea3 n\u0103ng truy c\u1eadp, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u thanh tra v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.                    <\/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>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 2025 l\u00e0 khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m 2025, h\u1ea1n ch\u00f3t s\u1ebd l\u00e0 ng\u00e0y 31\/03\/2026.                    <\/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. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 kh\u1ea3 n\u0103ng truy c\u1eadp, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u thanh tra v\u1ec1 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.\"\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\": \"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 2025 l\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. V\u1edbi n\u0103m 2025, h\u1ea1n ch\u00f3t s\u1ebd l\u00e0 ng\u00e0y 31\/03\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 hai nghi\u1ec7p v\u1ee5 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 an to\u00e0n ph\u00e1p l\u00fd v\u00e0 minh b\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed7i k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan qu\u1ea3n l\u00fd t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7724,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7723","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\/7723","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=7723"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7723\/revisions"}],"predecessor-version":[{"id":7728,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7723\/revisions\/7728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7724"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}