{"id":7794,"date":"2026-03-10T19:07:32","date_gmt":"2026-03-11T02:07:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7794"},"modified":"2026-03-17T02:43:47","modified_gmt":"2026-03-17T09:43:47","slug":"nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/","title":{"rendered":"\ubc95\ub839 168\/2025\/ND-CP\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc790\ubcf8 \ucd9c\uc790\ub97c \uc99d\uba85\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\uad00 \uc790\ubcf8\uae08 \ubcc0\uacbd \uc808\ucc28\ub97c \uc9c4\ud589\ud558\ub294 \ub9ce\uc740 \uae30\uc5c5\uc5d0\uac8c \uc788\uc5b4 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud1b5\ud55c \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85\uc740 \ub9e4\uc6b0 \uc911\uc694\ud55c \ubb38\uc81c\uc785\ub2c8\ub2e4. \uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uaddc\uc815 \uc18d\uc5d0\uc11c, \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \uc790\uae08 \uc774\uccb4 \uc99d\ube59 \uc11c\ub958\ub97c \ub300\uccb4\ud560 \ub9cc\ud07c \ucda9\ubd84\ud55c \ubc95\uc801 \ud6a8\ub825\uc744 \uac16\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uac83\uc740 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \ub2f9\uad6d\uc758 \uc2b9\uc778\uc744 \ubc1b\ub294 \ub370 \uacb0\uc815\uc801\uc778 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ubb38\uc81c\uc5d0 \ub300\ud55c \uc0c1\uc138\ud55c \ubd84\uc11d\uc744 \uc81c\uacf5\ud558\uace0\uc790 \ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ubc95\ub839 168\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc5d0 \ub530\ub77c.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1s5SMBaG28HbPg82XBworahYLnT7Gbacl\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_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\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\" >\ub4f1\ub85d\uc790\ubcf8\uae08 \uac80\uc99d\uc5d0 \uc788\uc5b4 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc5ed\ud560.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\" >\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85 \uc11c\ub958\uc5d0 \uad00\ud55c \uaddc\uc815<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\" >\uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc720\ud6a8\ud55c \uc99d\ube59 \uc11c\ub958\ub85c \uac04\uc8fc\ub429\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\" >\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc2e0\uccad\uc11c \uc2b9\uc778 \uad8c\ud55c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\" >\ub4f1\ub85d \uc790\ubcf8\uae08 \ubcc0\uacbd\uc5d0 \ud544\uc694\ud55c \uc11c\ub958\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c\ub97c \uc774\uc6a9\ud558\uc5ec \uc790\ubcf8 \ucd9c\uc790\ub97c \uc785\uc99d\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#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-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\" >\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85 \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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\" >\uac10\uc0ac\ubc1b\uc9c0 \uc54a\uc740 \uc7ac\ubb34\uc81c\ud45c\ub3c4 \ud5c8\uc6a9\ub420\uae4c\uc694?<\/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\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Thoi_han_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\" >\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74 90\uc77c \uc790\ubcf8\uae08 \ub0a9\uc785 \uae30\uac04\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub429\ub2c8\uae4c?<\/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\/nghi-dinh-168-2025-nd-cp-chung-minh-gop-von-bctc\/#Co_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\" >\uc7ac\ubb34\uc81c\ud45c\uac00 \uc774\ubbf8 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc740\ud589 \ud655\uc778\uc11c\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_trong_viec_xac_nhan_von_dieu_le\"><\/span><b>\ub4f1\ub85d\uc790\ubcf8\uae08 \uac80\uc99d\uc5d0 \uc788\uc5b4 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc5ed\ud560.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5 \uc9c0\ubc30\uad6c\uc870\uc5d0\uc11c \uad6c\uc131\uc6d0 \ub610\ub294 \uc8fc\uc8fc\uc758 \uc2e4\uc81c \ucd9c\uc790\uc561\uc744 \uc785\uc99d\ud558\ub294 \uac83\uc740 \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \ubc95\uc801 \uc758\ubb34\uc785\ub2c8\ub2e4. \ud604\ud589 \uaddc\uc815 \ubc0f \ubc95\ub839 168\/2025\/ND-CP\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5 \uacbd\uc601 \uc0c1\ud669\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc870\ub2ec\ub41c \uc790\uae30\uc790\ubcf8\uc5d0 \ub300\ud55c \ud655\uc2e4\ud55c \uc99d\uac70\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub97c \ud1b5\ud55c \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85\uc740 \uaddc\uc81c \ub2f9\uad6d\uc774 \ub300\ucc28\ub300\uc870\ud45c\uc758 \ucf54\ub4dc 411\uc744 \ud1b5\ud574 \uae30\ucd08 \uc794\uc561\uacfc \uae30\ub9d0 \uc794\uc561\uc744 \ube44\uad50\ud558\uc5ec \uc815\uad00\uc0c1 \uc790\ubcf8\uae08 \ubcc0\ub3d9\uc744 \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4. \ud2b9\ud788, \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \ud604\uae08, \uc608\uae08, \uace0\uc815 \uc790\uc0b0\uacfc \uac19\uc740 \uc790\uc0b0 \uc99d\uac00\uc640 \uc2e4\uc81c \ucd9c\uc790 \uc790\ubcf8\uae08 \uac04\uc758 \uad00\uacc4\ub97c \uba85\ud655\ud558\uac8c \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc815\ud655\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \uad00\ub828 \uc790\ub8cc\ub97c \ucc38\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><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><span style=\"font-weight: 400;\"> \uc804\ubb38\uc131\uc774\ub780 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uad00\ub828 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \uc644\ubcbd\ud558\uac8c \ub9cc\ub4dc\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_giay_to_chung_minh_viec_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85 \uc11c\ub958\uc5d0 \uad00\ud55c \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7796\" aria-describedby=\"caption-attachment-7796\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7796\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c g\u00f3p v\u1ed1n theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-giay-to-chung-minh-viec-gop-von-theo-Nghi-dinh-168_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7796\" class=\"wp-caption-text\">\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85 \uc11c\ub958\uc5d0 \uad00\ud55c \uaddc\uc815<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2025\ub144 6\uc6d4 30\uc77c \uacf5\ud3ec\ub41c \ubc95\ub839 168\/2025\/ND-CP\ub294 \uc790\ubcf8\uae08 \ub0a9\uc785 \uc644\ub8cc\ub97c \uc99d\uba85\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc11c\ub958 \uc720\ud615\uc5d0 \ub300\ud55c \uc0c8\ub86d\uace0 \ub354\uc6b1 \uc0c1\uc138\ud55c \ubc95\uc801 \ud2c0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ud2b9\ud788, \ubc95\ub839 168\/2025\/ND-CP \uc81c12\ud56d \uc81c3\uc870\uc5d0\uc11c \uc815\ubd80\ub294 \uae30\uc5c5\uc774 \uc900\uc218\ud574\uc57c \ud558\ub294 \uc720\ud6a8\ud55c \ud655\uc778 \uc591\uc2dd\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae30\uc5c5\ub4e4\uc774 \uc219\uc9c0\ud574\uc57c \ud560, \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ud544\uc218 \uc11c\ub958 \ubaa9\ub85d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc720\ud55c\ucc45\uc784\ud68c\uc0ac\uc758 \ud68c\uc6d0\uba85\ubd80 \ub610\ub294 \uc8fc\uc2dd\ud68c\uc0ac\uc758 \uc8fc\uc8fc\uba85\ubd80\uc758 \uc0ac\ubcf8 \ub610\ub294 \ubc1c\ucdcc\ubcf8.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uc6d0\ub4e4\uc5d0\uac8c\ub294 \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub77c \ucd9c\uc790\ub41c \uc790\uc0b0 \uac00\uce58\uc5d0 \uc0c1\uc751\ud558\ub294 \ucd9c\uc790 \uc99d\uc11c\uac00 \ubc1c\uae09\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \uacc4\uc88c\ub85c \uc790\uae08\uc774 \uc774\uccb4\ub418\uc5c8\uc74c\uc744 \ud655\uc778\ud558\ub294 \uc740\ud589 \ud655\uc778\uc11c (\ud604\uae08 \uc790\ubcf8 \ucd9c\uc790\uc758 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc73c\ub85c \uac00\uc7a5 \uc911\uc694\ud55c \uc11c\ub958\uc785\ub2c8\ub2e4).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud604\ud589\ubc95 \ubc0f \uc2dc\ud589\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub77c \uc790\ubcf8\uae08 \ub0a9\uc785 \uc644\ub8cc\ub97c \uc99d\uba85\ud558\ub294 \uae30\ud0c0 \uc11c\ub958.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">168\/2025\/ND-CP \uc2dc\ud589\ub839 12\ud56d d\ud638\uc5d0 &quot;\uae30\ud0c0 \ubb38\uc11c&quot;\uc5d0 \uad00\ud55c \ub0b4\uc6a9\uc774 \ucd94\uac00\ub428\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud1b5\ud574 \uac04\uc811\uc801\uc774\uc9c0\ub9cc \ub9e4\uc6b0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc99d\uac70\ub97c \uc81c\uc2dc\ud558\uc5ec \uc790\ubcf8 \ucd9c\uc790\ub97c \uc785\uc99d\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc5bb\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_da_kiem_toan_co_duoc_xem_la_giay_to_chung_minh_hop_le\"><\/span><b>\uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc720\ud6a8\ud55c \uc99d\ube59 \uc11c\ub958\ub85c \uac04\uc8fc\ub429\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\uac00 \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub77c &quot;\uae30\ud0c0 \ubb38\uc11c&quot;\ub85c \uac04\uc8fc\ub418\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud574 \uc758\ubb38\uc744 \uc81c\uae30\ud569\ub2c8\ub2e4. \ud68c\uacc4 \uad00\uc810\uc5d0\uc11c \ub3c5\ub9bd \uac10\uc0ac\uc778\uc774 \uc804\uc801\uc73c\ub85c \uc2b9\uc778\ud55c \ubcf4\uace0\uc11c\ub294 \uc790\uc0b0\uc774 \uc2e4\uc81c\ub85c \ucc3d\ucd9c\ub418\uc5c8\ub2e4\ub294 \uac00\uc7a5 \uac15\ub825\ud55c \uc99d\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc 2026\ub144 3\uc6d4 \ub2f9\uad6d\uc758 \uc758\uacac\uc5d0 \ub530\ub974\uba74, \uc7ac\ubb34\uc81c\ud45c\ub294 \uc2e0\ub8b0\ub3c4\uac00 \ub192\uc9c0\ub9cc, 168\/2025\/ND-CP \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uc790\uae08 \uc774\uccb4 \ud655\uc778 \uc11c\ub958\ub97c \uc644\uc804\ud788 \ub300\uccb4\ud558\ub294 \uc790\ub8cc\ub85c \uc778\uc815\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc5ec\uc804\ud788 \uc2e0\uc911\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub9ce\uc740 \uae30\uad00\ub4e4\uc774 \uc2e0\uccad \uc808\ucc28\ub97c \uac04\uc18c\ud654\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud574 \ub2e4\ub978 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\uace0 \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;\"> \uc774\ub294 \ud68c\uacc4 \ub2e8\uacc4\ubd80\ud130 \uc138\ubb34 \ub2f9\uad6d \ubc0f \uae30\ud68d\ud22c\uc790\ubd80\uc640\uc758 \uc5c5\ubb34 \ucc98\ub9ac \uc804\ubc18\uc5d0 \uac78\uccd0 \uc9c0\uc6d0\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4. \ub610\ud55c \uc7ac\ubb34\uc81c\ud45c\ub97c \ud1b5\ud55c \uc790\ubcf8 \ucd9c\uc790 \uc99d\uba85\uc774 \ubc95\ub839 168\/2025\/ND-CP\ub97c \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_chap_thuan_ho_so_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc2e0\uccad\uc11c \uc2b9\uc778 \uad8c\ud55c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 168\/2025\/ND-CP \uc81c21\uc870\uc5d0 \ub530\ub974\uba74, \uae30\ud68d\ud22c\uc790\ubd80 \uc0b0\ud558 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc0ac\ubb34\uc18c\ub294 \uc2e0\uccad\uc11c\uc758 \uc720\ud6a8\uc131\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \uc788\uc5b4 \ucd5c\uace0 \uad8c\ud55c\uc744 \uac16\uc2b5\ub2c8\ub2e4. \uc774 \uae30\uad00\uc740 \uc2dc\ud589\ub839 168\/2025\/ND-CP\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc790\ub4f1\ub85d \uc815\ubcf4 \ubcc0\uacbd \uc808\ucc28\uc5d0 \ub300\ud574 \uc0ac\uc5c5\uc790\ub4e4\uc744 \uc548\ub0b4\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc774\uc6a9\ud558\uc5ec \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\ube59\uc744 \ud560 \ub54c \ubc95\ub839 168\/2025\/ND-CP\uc758 \uc694\uac74\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadc0\ud558\uc758 \ud2b9\uc815 \uc0ac\ub840\uc5d0 \ub300\ud55c \ubc95\ub839 168\/2025\/ND-CP\uc758 \uc801\uc6a9\uc5d0 \ub300\ud55c \uc548\ub0b4\ub97c \ubc1b\uc73c\ub824\uba74 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uae30\uad00\uc5d0 \uc9c1\uc811 \ubb38\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\ubc29 \ub2f9\uad6d\uc740 168\/2025\/ND-CP \ubc95\ub839\uc758 \uaddc\uc815\uacfc \uae30\uc5c5\uc774 \uc81c\ucd9c\ud55c \uc11c\ub958\ub97c \ube44\uad50\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc815\uad00\uc0c1 \uc790\ubcf8\uae08 \uc218\uce58\uc758 \uc815\ud655\uc131\uc5d0 \ub300\ud574 \ubc95\ub960 \ubc0f \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \ucc98\ubc8c\uc5d0 \ub300\ud574 \uc804\uc801\uc778 \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_thay_doi_von_dieu_le_can_chuan_bi_nhung_gi\"><\/span><b>\ub4f1\ub85d \uc790\ubcf8\uae08 \ubcc0\uacbd\uc5d0 \ud544\uc694\ud55c \uc11c\ub958\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7797\" aria-describedby=\"caption-attachment-7797\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7797\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg\" alt=\"C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP h\u1ed3 s\u01a1 thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-Nghi-dinh-168_2025_ND-CP-ho-so-thay-doi-von-dieu-le-can-chuan-bi-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7797\" class=\"wp-caption-text\">\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, \uc815\uad00 \uc790\ubcf8\uae08\uc744 \ubcc0\uacbd\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc11c\ub958\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc815\uad00\uc790\ubcf8\uc744 \uc99d\uc561\ud560 \uacbd\uc6b0, \uc2dc\ud589\ub839 168\/2025\/ND-CP \uc81c44\uc870 1\ud56d d\ud638\uc758 \uc694\uac74\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4. \uc99d\uc561 \uc11c\ub958\uc5d0\ub294 \uae30\uc5c5\ubc95 \ubc0f \uc2dc\ud589\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \ub0a9\uc785 \uc99d\ube59 \uc790\ub8cc\uac00 \uba85\ud655\ud558\uac8c \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub77c \uc694\uad6c\ub418\ub294 \uc11c\ub958\ub97c \uc694\uc57d\ud55c \ud45c\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;\"> \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ud544\uc218 \uc11c\ub958 \uc694\uc57d.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc790\ubcf8 \ucd9c\uc790\uc758 \ud615\ud0dc<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc\uc694 \uc99d\ube59 \uc11c\ub958<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uaddc\uc815\uc744 \uc219\uc9c0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud604\uae08\uc73c\ub85c \uae30\ubd80\ud574 \uc8fc\uc138\uc694.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc601\uc218\uc99d, \ud604\uae08 \uc7ac\uace0 \ubcf4\uace0\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \uac1c\uc778\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc740\ud589 \uc1a1\uae08\uc744 \ud1b5\ud55c \uae30\ubd80<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc2e0\uc6a9 \ud1b5\uc9c0, \uc794\uc561 \ud655\uc778<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc1a1\uae08\uc740 \uc18c\uc720\uc790\uc758 \uacc4\uc88c\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud604\ubb3c \ucd9c\uc790(\uc790\uc0b0 \ucd9c\uc790).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc778\uc218\uc778\uacc4 \uae30\ub85d, \uc99d\uba85\uc11c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \uac10\uc815\ud3c9\uac00\uc11c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub97c \uc0ac\uc6a9\ud558\uc5ec<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc774\ub294 \ucf54\ub4dc 411\uc5d0\uc11c \uba85\ud655\ud788 \ub4dc\ub7ec\ub0a9\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \ubaa8\ub4e0 \uc99d\ube59 \uc11c\ub958\ub294 \ubc95\uc801 \ud6a8\ub825\uc744 \ucd5c\ub300\ud55c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc6d0\ubcf8 \ub610\ub294 \uacf5\uc99d\ub41c \uc0ac\ubcf8\uc774\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_thuc_hien_chung_minh_gop_von_bang_Bao_cao_tai_chinh\"><\/span><b>\uc7ac\ubb34\uc81c\ud45c\ub97c \uc774\uc6a9\ud558\uc5ec \uc790\ubcf8 \ucd9c\uc790\ub97c \uc785\uc99d\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub97c \uc774\uc6a9\ud558\uc5ec \uc790\ubcf8 \ucd9c\uc790\ub97c \uc785\uc99d\ud560 \ub54c \ub2e4\uc74c\uacfc \uac19\uc740 \uc77c\ubc18\uc801\uc778 \uc624\ub958\uac00 \uc790\uc8fc \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c\ub294 \ub3c5\ub9bd\uc801\uc778 \uae30\uad00\uc758 \uac10\uc0ac\ub97c \ubc1b\uc9c0 \uc54a\uc544 \ud22c\uba85\uc131 \uc694\uac74\uc744 \uc704\ubc18\ud588\uc2b5\ub2c8\ub2e4. \ub300\ucc28\ub300\uc870\ud45c\uc0c1\uc758 \uc2e4\uc81c \uc790\ubcf8 \ucd9c\uc790\uc561\uc774 \ub4f1\ub85d\ub41c \uc790\ubcf8 \uc99d\uac00\uc561\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\uc544 \ub2f9\uad6d\uc740 \ud574\ub2f9 \uac70\ub798\uc758 \uc2e4\ud604 \uac00\ub2a5\uc131\uc5d0 \uc758\ubb38\uc744 \uc81c\uae30\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uc790\uc0b0\uc758 \ucd9c\ucc98\ub97c \uc99d\uba85\ud558\ub294 \uc11c\ub958\uac00 \ubd80\uc871\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc2dc\uc810\uc774 \uc790\ubcf8\uae08 \ub0a9\uc785 \uae30\ud55c\uc778 90\uc77c\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ubc95<\/span><\/a><span style=\"font-weight: 400;\"> \ubc0f \ubc95\ub839 168\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uad00\ub828 \uaddc\uc815\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5\uc740 \uc790\ubcf8 \uac70\ub798\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub098\uc11c\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc95\ub960 \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74, \uc790\ubcf8 \uc99d\uc790 \uc2e0\uccad\uc774 \uc6d0\ud65c\ud558\uac8c \uc2b9\uc778\ub418\ub824\uba74 \uae30\uc5c5\uc740 \ud22c\uba85\ud55c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub97c \uc900\ube44\ud574\uc57c \ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2e4\uc81c \uc790\ubcf8 \ucd9c\uc790\uc561\uacfc \ud68c\uacc4 \ub370\uc774\ud130 \uac04\uc758 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 168\/2025\/ND-CP\uc758 \uaddc\uc815\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uace0 \uc5c4\uaca9\ud788 \uc900\uc218\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \uc790\ubcf8 \uac70\ub798\uc5d0 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \ub300\uc751\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><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><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chung_minh_gop_von_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub978 \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\uba85 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_chua_kiem_toan_co_duoc_chap_nhan_khong\"><\/span>\uac10\uc0ac\ubc1b\uc9c0 \uc54a\uc740 \uc7ac\ubb34\uc81c\ud45c\ub3c4 \ud5c8\uc6a9\ub420\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\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub77c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud558\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uac10\uc0ac\ubc1b\uc9c0 \uc54a\uc740 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc790\ubcf8\uae08 \ucd9c\uc790 \uc99d\ube59 \uc11c\ub958\ub97c \ub300\uccb4\ud560 \ub9cc\ud07c \uc2e0\ub8b0\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub978 \uae30\uc5c5\ub4e4\ub3c4 \uc99d\ube59 \uc11c\ub958\uc758 \uc2e0\ub8b0\ub3c4\ub97c \ub192\uc774\uae30 \uc704\ud574 \uac10\uc0ac\ub97c \uc6b0\uc120\uc801\uc73c\ub85c \ubc1b\uc544\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_gop_von_90_ngay_duoc_tinh_nhu_the_nao_theo_Nghi_dinh_1682025ND-CP\"><\/span>\ubc95\ub839 168\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74 90\uc77c \uc790\ubcf8\uae08 \ub0a9\uc785 \uae30\uac04\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub429\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774 \uae30\uac04\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \ubc1c\uae09\ubc1b\uc740 \ub0a0\ubd80\ud130 \uc2dc\uc791\ub429\ub2c8\ub2e4. \uc774 \uae30\uac04 \uc774\ud6c4\uc5d0 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud1b5\ud574 \uc790\ubcf8\uae08 \ub0a9\uc785\uc744 \uc99d\uba85\ud558\ub294 \uacbd\uc6b0, \uc2e4\uc81c \ub0a9\uc785\uc774 90\uc77c \uc774\ub0b4\uc5d0 \uc774\ub8e8\uc5b4\uc84c\uc74c\uc744 \uba85\ud655\ud788 \ubcf4\uc5ec\uc8fc\uc5b4\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_bat_buoc_phai_co_xac_nhan_ngan_hang_khi_da_co_bao_cao_tai_chinh\"><\/span>\uc7ac\ubb34\uc81c\ud45c\uac00 \uc774\ubbf8 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc740\ud589 \ud655\uc778\uc11c\uac00 \ud544\uc694\ud55c\uac00\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tD\u00f9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho ph\u00e9p s\u1eed d\u1ee5ng gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0ng x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng v\u1eabn l\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u00f3ng vai tr\u00f2 h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch.                    <\/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\": \"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u01b0a ki\u1ec3m to\u00e1n s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ed9 tin c\u1eady \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thay th\u1ebf ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n. 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M\u1ecdi ho\u1ea1t \u0111\u1ed9ng ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau th\u1eddi gian n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 vi\u1ec7c thanh to\u00e1n th\u1ef1c t\u1ebf \u0111\u00e3 di\u1ec5n ra trong khung th\u1eddi gian 90 ng\u00e0y.\"\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 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng khi \u0111\u00e3 c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u00f9 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP cho ph\u00e9p s\u1eed d\u1ee5ng gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0ng x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng v\u1eabn l\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t \u0111\u1ed1i v\u1edbi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng \u0111\u00f3ng vai tr\u00f2 h\u1ed7 tr\u1ee3 v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a giao d\u1ecbch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng minh g\u00f3p v\u1ed1n b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7794","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\/7794","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=7794"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7794\/revisions"}],"predecessor-version":[{"id":7856,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7794\/revisions\/7856"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7795"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}