{"id":8124,"date":"2026-04-06T03:18:47","date_gmt":"2026-04-06T10:18:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8124"},"modified":"2026-04-08T16:28:44","modified_gmt":"2026-04-08T09:28:44","slug":"cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/","title":{"rendered":"\uacf5\uc2dd \ubb38\uc11c \uc81c1727\/CT-DNL\ud638: \uc81c\ucd9c \uae30\ud55c \ubc0f \ud544\uc694 \uc11c\ub958\uc5d0 \ub300\ud55c \uc548\ub0b4."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/108818\/cong-van-1727-ct-dnl-thoi-han-nop-thue-tndn-bo-sung-theo-thue-toi-thieu-toan-cau-trong-nam-2026\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eeba \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy t\u1eafc t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL l\u00e0 b\u01b0\u1edbc ti\u1ebfp theo trong l\u1ed9 tr\u00ecnh tri\u1ec3n khai <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=209231\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=215112\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 mang t\u00ednh ch\u1ea5t nh\u1eafc nh\u1edf, C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL c\u00f2n \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, th\u00e0nh ph\u1ea7n ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u1ef3 quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/14WTmbxLuRjmdTjBA1Pqy4BJg4IG3gOcd\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Cong_van_so_1727CT-DNL_quy_dinh_ve_Thue_toi_thieu_toan_cau\" >C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Doi_tuong_ap_dung_theo_Cong_van_1727CTDNL\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo C\u00f4ng v\u0103n 1727\/CT\/DNL<\/a><\/li><\/ul><\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_nop_ho_so_theo_Cong_van_so_1727CT-DNL\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_doi_voi_nam_tai_chinh_dau_tien\" >Th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thoi_han_ap_dung_cho_cac_nam_tiep_theo\" >Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m ti\u1ebfp theo<\/a><\/li><\/ul><\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Ho_so_khai_thue_bat_buoc_theo_Cong_van_so_1727CT-DNL\" >H\u1ed3 s\u01a1 khai thu\u1ebf b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Vai_tro_cua_Mau_so_01TM_trong_Cong_van_so_1727CT-DNL\" >Vai tr\u00f2 c\u1ee7a M\u1eabu s\u1ed1 01\/TM trong C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Luu_y_khi_doi_chieu_du_lieu_tai_chinh\" >L\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u t\u00e0i ch\u00ednh<\/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\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Trach_nhiem_cua_co_quan_thue_theo_Cong_van_so_1727CT-DNL\" >Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Nghia_vu_cua_doanh_nghiep_theo_Cong_van_so_1727CT-DNL\" >Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-1727-ct-dnl-thue-toi-thieu-toan-cau\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_so_1727CT-DNL_quy_dinh_ve_Thue_toi_thieu_toan_cau\"><\/span><b>C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 24\/03\/2026 trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam ch\u00ednh th\u1ee9c tri\u1ec3n khai c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u theo chu\u1ea9n OECD.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15, c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf d\u01b0\u1edbi 15% t\u1ea1i Vi\u1ec7t Nam s\u1ebd ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng quy t\u1eafc IIR. C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh n\u00e0y tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_theo_Cong_van_1727CTDNL\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo C\u00f4ng v\u0103n 1727\/CT\/DNL<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNEs) \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u Euro tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1t ng\u01b0\u1ee1ng doanh thu n\u00e0y trong \u00edt nh\u1ea5t 2 n\u0103m c\u1ee7a 4 n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh ho\u1eb7c c\u00f4ng ty con \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng quy t\u1eafc t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (Income Inclusion Rule &#8211; IIR).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00e0y ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, c\u01a1 c\u1ea5u t\u1eadp \u0111o\u00e0n v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_theo_Cong_van_so_1727CT-DNL\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8127\" aria-describedby=\"caption-attachment-8127\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8127\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-han-nop-ho-so-theo-Cong-van-so-1727_CT-DNL-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8127\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL l\u00e0 quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_doi_voi_nam_tai_chinh_dau_tien\"><\/span><b>Th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL x\u00e1c \u0111\u1ecbnh n\u0103m t\u00e0i ch\u00ednh 2024 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng quy t\u1eafc IIR t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 l\u1ea7n \u0111\u1ea7u, th\u1eddi h\u1ea1n k\u00ea khai \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i h\u01a1n so v\u1edbi c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t 18 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac ng\u00e0y 31\/12\/2024, th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 ng\u00e0y 30\/06\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 tr\u01b0\u1edbc ng\u00e0y 30\/06\/2026 \u0111\u1ec3 tr\u00e1nh nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ap_dung_cho_cac_nam_tiep_theo\"><\/span><b>Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m ti\u1ebfp theo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau n\u0103m \u0111\u1ea7u ti\u00ean, C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL quy \u0111\u1ecbnh th\u1eddi gian k\u00ea khai s\u1ebd \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi chu\u1ea9n qu\u1ed1c t\u1ebf.<\/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 khai thu\u1ebf ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t 15 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u00e0y \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh th\u1ee9 hai tr\u1edf \u0111i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau l\u00e0 b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u thu\u1ebf \u0111\u01b0\u1ee3c chia s\u1ebb k\u1ecbp th\u1eddi gi\u1eefa c\u00e1c qu\u1ed1c gia trong khu\u00f4n kh\u1ed5 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00fat ng\u1eafn th\u1eddi gian theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 s\u1edbm h\u01a1n, \u0111\u1ed3ng th\u1eddi x\u00e2y d\u1ef1ng quy tr\u00ecnh thu th\u1eadp d\u1eef li\u1ec7u ngay t\u1eeb \u0111\u1ea7u n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_khai_thue_bat_buoc_theo_Cong_van_so_1727CT-DNL\"><\/span><b>H\u1ed3 s\u01a1 khai thu\u1ebf b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8126\" aria-describedby=\"caption-attachment-8126\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8126\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL.jpg\" alt=\"H\u1ed3 s\u01a1 khai thu\u1ebf b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Ho-so-khai-thue-bat-buoc-theo-Cong-van-so-1727_CT-DNL-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8126\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 khai thu\u1ebf b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP. N\u1ebfu thi\u1ebfu m\u1ed9t trong c\u00e1c t\u00e0i li\u1ec7u n\u00e0y, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1ed5 sung ho\u1eb7c b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 ch\u01b0a h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai th\u00f4ng tin v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u theo M\u1eabu s\u1ed1 01\/TKTT-IIR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo M\u1eabu s\u1ed1 01\/TNDN-IIR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n theo M\u1eabu s\u1ed1 01\/TM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao trong n\u0103m t\u00e0i ch\u00ednh 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh d\u00f9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao h\u1ee3p l\u1ec7. Tuy nhi\u00ean, to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u trong c\u00e1c b\u00e1o c\u00e1o ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi th\u00f4ng tin th\u1ec3 hi\u1ec7n tr\u00ean t\u1edd khai IIR.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Mau_so_01TM_trong_Cong_van_so_1727CT-DNL\"><\/span><b>Vai tr\u00f2 c\u1ee7a M\u1eabu s\u1ed1 01\/TM trong C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong s\u1ed1 c\u00e1c h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p, M\u1eabu s\u1ed1 01\/TM \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i li\u1ec7u ph\u1ee9c t\u1ea1p nh\u1ea5t. C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam v\u00e0 s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n l\u00e0 ph\u1ea7n l\u1edbn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia s\u1eed d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS ho\u1eb7c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1i qu\u1ed1c gia m\u1eb9, trong khi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111ang \u00e1p d\u1ee5ng VAS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL y\u00eau c\u1ea7u doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch r\u00f5 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa VAS v\u00e0 IFRS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00eau c\u1ee5 th\u1ec3 nguy\u00ean nh\u00e2n l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy t\u1eafc GloBE.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 c\u00e1ch t\u00ednh m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR) t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/TM theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL c\u00f3 vai tr\u00f2 then ch\u1ed1t v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 li\u1ec7u doanh nghi\u1ec7p c\u00f3 \u0111ang ch\u1ecbu m\u1ee9c thu\u1ebf d\u01b0\u1edbi 15% hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_doi_chieu_du_lieu_tai_chinh\"><\/span><b>L\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh sai l\u1ec7ch trong qu\u00e1 tr\u00ecnh k\u00ea khai, C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh trong t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam v\u00e0 b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang cho t\u1eebng kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1eefa VAS v\u00e0 IFRS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp \u201cAudit Trail\u201d \u0111\u1ec3 ch\u1ee9ng minh lu\u1ed3ng d\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o n\u1ed9i \u0111\u1ecba \u0111\u1ebfn b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh nhi\u1ec1u l\u1ea7n ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p sau quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_cua_co_quan_thue_theo_Cong_van_so_1727CT-DNL\"><\/span><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL kh\u00f4ng ch\u1ec9 quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf v\u00e0 c\u00e1c Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u1edbn ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng ph\u1ed5 bi\u1ebfn n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL \u0111\u1ebfn t\u1eebng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u00e0 \u0111\u00f4n \u0111\u1ed1c doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai, n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p thu\u1ebf tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn quy t\u1eafc IIR.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c ph\u00e2n c\u00f4ng qu\u1ea3n l\u00fd c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean danh s\u00e1ch t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 4441\/CT-DNL.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_cua_doanh_nghiep_theo_Cong_van_so_1727CT-DNL\"><\/span><b>Ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u1eadp \u0111o\u00e0n c\u00f3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng IIR hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t m\u1ee9c doanh thu h\u1ee3p nh\u1ea5t v\u00e0 thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/06\/2026 \u0111\u1ed1i v\u1edbi k\u1ef3 \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u cung c\u1ea5p l\u00e0 ch\u00ednh x\u00e1c, k\u1ec3 c\u1ea3 s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1eadm th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu v\u00e0 thanh tra chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t khi n\u1ed9p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 c\u1ea5u tr\u00fac s\u1edf h\u1eefu ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p FDI c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Vi\u1ec7c tham v\u1ea5n \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/dich-vu-tu-van-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5, chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL l\u00e0 v\u0103n b\u1ea3n \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam trong giai \u0111o\u1ea1n tri\u1ec3n khai thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. T\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1, danh m\u1ee5c ch\u1ee9ng t\u1eeb \u0111\u1ebfn y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch k\u1ebf to\u00e1n, m\u1ecdi n\u1ed9i dung trong C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL \u0111\u1ec1u \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh h\u1ea1n ch\u00f3t 30\/06\/2026 \u0111ang \u0111\u1ebfn g\u1ea7n, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t s\u1edbm to\u00e0n b\u1ed9 d\u1eef li\u1ec7u v\u00e0 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">\uc5f0\ub77d\ud558\ub2e4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uc5d0 \uc5f0\ub77d\ud558\uc2dc\uba74 \ubb34\ub8cc \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc744 \ubc1b\uc73c\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20\ub294 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \uac80\ud1a0\ud569\ub2c8\ub2e4: <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\ub808 \ud638\uc559 \ud22c\uc60c \uc528<\/b><\/a><span style=\"font-weight: 400;\"> - Man\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uba70, \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac\ub85c\uc11c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 1727\/CT-DNL v\u1eeba \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy t\u1eafc t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR). Vi\u1ec7c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8124","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\/8124","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=8124"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8124\/revisions"}],"predecessor-version":[{"id":8140,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8124\/revisions\/8140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8125"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}