{"id":9922,"date":"2026-09-16T13:51:29","date_gmt":"2026-09-16T06:51:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9922"},"modified":"2026-09-16T13:51:29","modified_gmt":"2026-09-16T06:51:29","slug":"dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/","title":{"rendered":"2026\ub144 \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc0ac\uc5c5 \uc124\ub9bd \uc870\uac74"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/07\/2026 \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, khi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Nghi-quyet-66-17-2026-NQ-CP-cat-giam-nganh-nghe-dau-tu-kinh-doanh-co-dieu-kien-706041.aspx\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 66.17\/2026\/NQ-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch doanh nghi\u1ec7p chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khi gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi \u0111\u1eb7t ra y\u00eau c\u1ea7u ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 quy \u0111\u1ecbnh m\u1edbi v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1eebng \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng y\u00eau c\u1ea7u n\u00e0o, \u0111\u0103ng k\u00fd m\u00e3 ng\u00e0nh ra sao v\u00e0 th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp c\u00f3 g\u00ec kh\u00e1c so v\u1edbi tr\u01b0\u1edbc? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1eadp nh\u1eadt \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng trong n\u0103m 2026, gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf chu\u1ea9n b\u1ecb \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.\u00a0<\/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\">\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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Kinh_doanh_dich_vu_ke_toan_la_gi\" >Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Cap_nhat_quan_trong_tu_ngay_01072026\" >C\u1eadp nh\u1eadt quan tr\u1ecdng t\u1eeb ng\u00e0y 01\/07\/2026<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Dieu_kien_dang_ky_kinh_doanh_dich_vu_ke_toan\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Giai_doan_moi_ap_dung_tu_ngay_01072026\" >Giai \u0111o\u1ea1n m\u1edbi, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Giai_doan_truoc_ngay_01072026\" >Giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Nhung_truong_hop_han_che_cung_cap_dich_vu_ke_toan\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p h\u1ea1n ch\u1ebf cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Thu_tuc_dang_ky_dich_vu_ke_toan_theo_quy_dinh_hien_hanh_tu_01072026\" >Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1eeb 01\/07\/2026<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Buoc_1_Lua_chon_loai_hinh_doanh_nghiep\" >B\u01b0\u1edbc 1: L\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Buoc_2_Dang_ky_nganh_nghe_kinh_doanh\" >B\u01b0\u1edbc 2: \u0110\u0103ng k\u00fd ng\u00e0nh, ngh\u1ec1 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Buoc_3_Chuan_bi_ho_so_dang_ky_doanh_nghiep\" >B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Buoc_4_Nop_ho_so_va_nhan_Giay_chung_nhan_dang_ky_doanh_nghiep\" >B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Luu_y_ve_giai_doan_chuyen_tiep\" >L\u01b0u \u00fd v\u1ec1 giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Luu_y_gi_khi_chon_lua_nha_cung_cap_dich_vu_ke_toan\" >L\u01b0u \u00fd g\u00ec khi ch\u1ecdn l\u1ef1a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/a><\/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\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan\/#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=\"Kinh_doanh_dich_vu_ke_toan_la_gi\"><\/span><b>Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 13 \u0110i\u1ec1u 3 Lu\u1eadt K\u1ebf to\u00e1n 2015, kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c thu\u1ed9c n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo ph\u1ea1m vi th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng. C\u00e1c c\u00f4ng vi\u1ec7c ph\u1ed5 bi\u1ebfn c\u00f3 th\u1ec3 bao g\u1ed3m t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ghi nh\u1eadn nghi\u1ec7p v\u1ee5, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 k\u00ea khai v\u00e0 t\u01b0 v\u1ea5n c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, startup ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 nhu c\u1ea7u x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n quy m\u00f4 l\u1edbn, thu\u00ea ngo\u00e0i c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ph\u01b0\u01a1ng \u00e1n gi\u00fap ti\u1ebfp c\u1eadn \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n m\u00e0 kh\u00f4ng ph\u1ea3i duy tr\u00ec to\u00e0n b\u1ed9 chi ph\u00ed nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ph\u1ea1m vi c\u00f4ng vi\u1ec7c, quy tr\u00ecnh v\u00e0 nh\u1eefng n\u1ed9i dung th\u01b0\u1eddng \u0111\u01b0\u1ee3c cung c\u1ea5p trong m\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quan_trong_tu_ngay_01072026\"><\/span><b>C\u1eadp nh\u1eadt quan tr\u1ecdng t\u1eeb ng\u00e0y 01\/07\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP. Ngh\u1ecb quy\u1ebft \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 15\/05\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Ke-toan-Kiem-toan\/Cong-van-773-QLKT-DN-2026-trien-khai-thi-hanh-66-17-2026-NQ-CP-lien-quan-den-dich-vu-ke-toan-706430.aspx\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c 773\/QLKT-DN<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> n\u0103m 2026 h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai Ngh\u1ecb quy\u1ebft 66.17 v\u00e0 66.18, t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y <\/span><b>kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p, th\u1eddi h\u1ea1n c\u1ea5p, c\u1ea5p l\u1ea1i v\u00e0 ph\u00ed c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 60 \u0111\u1ebfn \u0110i\u1ec1u 64 Lu\u1eadt K\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">. \u0110\u1ed3ng th\u1eddi, kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo \u0110i\u1ec1u 58.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y t\u1ea1o ra thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi <\/span><b>\u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP hi\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 28\/02\/2027. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_dang_ky_kinh_doanh_dich_vu_ke_toan\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00ecm hi\u1ec3u \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026, c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh chuy\u00ean ng\u00e0nh t\u1eebng \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n chuy\u00ean ng\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Sau th\u1eddi \u0111i\u1ec3m n\u00e0y, c\u01a1 ch\u1ebf \u0111i\u1ec1u ki\u1ec7n kinh doanh n\u00eau tr\u00ean kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_moi_ap_dung_tu_ngay_01072026\"><\/span><b>Giai \u0111o\u1ea1n m\u1edbi, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xin <\/span><b>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> theo c\u01a1 ch\u1ebf tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u1ed3ng th\u1eddi, kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p, thu h\u1ed3i v\u00e0 qu\u1ea3n l\u00fd Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd <\/span><b>m\u00e3 ng\u00e0nh 6920, Ho\u1ea1t \u0111\u1ed9ng <\/b><span style=\"font-weight: 400;\">Vi\u1ec7t Nam ban h\u00e0nh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Quyet-dinh-36-2025-QD-TTg-He-thong-nganh-kinh-te-Viet-Nam-675010.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 36\/2025\/Q\u0110-TTg<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. C\u1ee5 th\u1ec3 trong nh\u00f3m n\u00e0y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 69201 l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 69202 l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 m\u00e3 69203 l\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, khi \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ng\u00e0nh, ngh\u1ec1 kinh doanh, ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ng\u00e0nh kinh t\u1ebf c\u1ea5p b\u1ed1n trong H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam \u0111\u1ec3 ghi trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, x\u00e9t tr\u00ean quy \u0111\u1ecbnh \u0111ang \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2026, \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111\u00e1ng k\u1ec3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u chung v\u1ec1 th\u00e0nh l\u1eadp doanh nghi\u1ec7p, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, t\u00ean doanh nghi\u1ec7p, tr\u1ee5 s\u1edf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh theo ph\u00e1p lu\u1eadt doanh nghi\u1ec7p, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc.li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf theo H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_doan_truoc_ngay_01072026\"><\/span><b>Giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh c\u0169 v\u1eabn c\u1ea7n thi\u1ebft, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i ch\u00ednh s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 59 v\u00e0 \u0110i\u1ec1u 60 Lu\u1eadt K\u1ebf to\u00e1n 2015, tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026, \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t hai th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u00f4ng ty h\u1ee3p danh:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t hai th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p t\u01b0 nh\u00e2n:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t hai k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ed3ng th\u1eddi l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Chi nh\u00e1nh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo ph\u00e1p lu\u1eadt c\u1ee7a qu\u1ed1c gia n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t hai k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, trong \u0111\u00f3 c\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c ho\u1eb7c t\u1ed5ng gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh kh\u00f4ng \u0111\u1ed3ng th\u1eddi gi\u1eef ch\u1ee9c v\u1ee5 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ngh\u0129a v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a chi nh\u00e1nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, tr\u01b0\u1edbc \u0111\u00e2y c\u00f2n c\u00f3 quy \u0111\u1ecbnh x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, chi nh\u00e1nh sau khi \u0111\u0103ng k\u00fd kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n. Khi \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00f3a c\u1ee5m t\u1eeb \u201cd\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\u201d trong t\u00ean g\u1ecdi theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean l\u00e0 <\/span><b>quy \u0111\u1ecbnh c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc 01\/07\/2026<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c cho doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong giai \u0111o\u1ea1n ch\u00ednh s\u00e1ch m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 01\/07\/2026, \u0110i\u1ec1u 65 Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u1ea1i di\u1ec7n nh\u00f3m c\u00e1 nh\u00e2n th\u00e0nh l\u1eadp h\u1ed9 kinh doanh ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1. H\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i xin Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/07\/2026, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 773\/QLKT-DN, <\/span><b>kh\u00f4ng th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 65 Lu\u1eadt K\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> trong khu\u00f4n kh\u1ed5 ch\u00ednh s\u00e1ch c\u1eaft gi\u1ea3m \u0111i\u1ec1u ki\u1ec7n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_han_che_cung_cap_dich_vu_ke_toan\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p h\u1ea1n ch\u1ebf cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ecf \u0111i\u1ec1u ki\u1ec7n kinh doanh theo c\u01a1 ch\u1ebf ti\u1ec1n ki\u1ec3m kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 68 Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c khi ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ho\u1eb7c ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 th\u00e2n nh\u00e2n thu\u1ed9c ph\u1ea1m vi lu\u1eadt \u0111\u1ecbnh v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ee7 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110ang cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho t\u1ed5 ch\u1ee9c c\u00f3 quan h\u1ec7 kinh t\u1ebf, t\u00e0i ch\u00ednh v\u1edbi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c tr\u00e1i v\u1edbi chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p ho\u1eb7c y\u00eau c\u1ea7u chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi x\u00e2y d\u1ef1ng \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo ch\u00ednh s\u00e1ch m\u1edbi, doanh nghi\u1ec7p v\u1eabn c\u1ea7n quan t\u00e2m \u0111\u1ebfn n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, t\u00ednh \u0111\u1ed9c l\u1eadp, \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_dich_vu_ke_toan_theo_quy_dinh_hien_hanh_tu_01072026\"><\/span><b>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1eeb 01\/07\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9924\" aria-describedby=\"caption-attachment-9924\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9924\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/ieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-thu-tuc-dang-theo-quy-dinh-hien-hanh.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/ieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-thu-tuc-dang-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/ieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-thu-tuc-dang-theo-quy-dinh-hien-hanh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/ieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-thu-tuc-dang-theo-quy-dinh-hien-hanh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/ieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-thu-tuc-dang-theo-quy-dinh-hien-hanh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/ieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-thu-tuc-dang-theo-quy-dinh-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9924\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 th\u1ee7 t\u1ee5c \u0111\u0103ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ea7n c\u1eadp nh\u1eadt \u0111\u00e1ng k\u1ec3 so v\u1edbi n\u1ed9i dung tr\u01b0\u1edbc \u0111\u00e2y. T\u1eeb ng\u00e0y 01\/07\/2026, doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xin Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo c\u01a1 ch\u1ebf c\u0169.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay v\u00e0o \u0111\u00f3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh chung, \u0111\u1ed3ng th\u1eddi \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ef1 ki\u1ebfn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lua_chon_loai_hinh_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 1: L\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u00e0nh l\u1eadp c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n tr\u1ecb nh\u01b0 c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh ho\u1eb7c doanh nghi\u1ec7p t\u01b0 nh\u00e2n, t\u00f9y tr\u01b0\u1eddng h\u1ee3p v\u00e0 nhu c\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t l\u00e0 c\u00e1c gi\u1edbi h\u1ea1n v\u1ec1 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eebng \u00e1p d\u1ee5ng ri\u00eang cho doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb 01\/07\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Dang_ky_nganh_nghe_kinh_doanh\"><\/span><b>B\u01b0\u1edbc 2: \u0110\u0103ng k\u00fd ng\u00e0nh, ngh\u1ec1 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd m\u00e3 ng\u00e0nh 6920 (ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng t\u1eadp trung v\u00e0o k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 xem x\u00e9t chi ti\u1ebft m\u00e3 69201 (ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n) theo H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_ho_so_dang_ky_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 3: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn. Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP quy \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty h\u1ee3p danh, c\u00f4ng ty TNHH v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n theo t\u1eebng lo\u1ea1i h\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, h\u1ed3 s\u01a1 c\u1ea7n b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi th\u00e0nh l\u1eadp, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, t\u00ean doanh nghi\u1ec7p, tr\u1ee5 s\u1edf v\u00e0 c\u00e1c n\u1ed9i dung \u0111\u0103ng k\u00fd li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Nop_ho_so_va_nhan_Giay_chung_nhan_dang_ky_doanh_nghiep\"><\/span><b>B\u01b0\u1edbc 4: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh xem x\u00e9t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, th\u1eddi h\u1ea1n xem x\u00e9t h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1; n\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a h\u1ee3p l\u1ec7, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00f4ng b\u00e1o n\u1ed9i dung c\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1eeb 01\/07\/2026, quy tr\u00ecnh th\u00e0nh l\u1eadp doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1ec1 c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng, thay v\u00ec ph\u1ea3i tr\u1ea3i qua th\u00eam th\u1ee7 t\u1ee5c xin Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_giai_doan_chuyen_tiep\"><\/span><b>L\u01b0u \u00fd v\u1ec1 giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y 28\/02\/2027, doanh nghi\u1ec7p kh\u00f4ng n\u00ean xem thay \u0111\u1ed5i n\u00e0y l\u00e0 vi\u1ec7c b\u00e3i b\u1ecf v\u0129nh vi\u1ec5n to\u00e0n b\u1ed9 \u0111i\u1ec1u ki\u1ec7n ngh\u1ec1 nghi\u1ec7p \u1edf c\u1ea5p Lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa vi\u1ec7c <\/span><b>kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ki\u1ec7n kinh doanh trong giai \u0111o\u1ea1n Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c<\/b><span style=\"font-weight: 400;\"> v\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u00e3i b\u1ecf ch\u00ednh th\u1ee9c c\u00e1c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng trong Lu\u1eadt K\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong n\u0103m 2026 v\u00e0 \u0111\u1ea7u n\u0103m 2027.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_gi_khi_chon_lua_nha_cung_cap_dich_vu_ke_toan\"><\/span><b>L\u01b0u \u00fd g\u00ec khi ch\u1ecdn l\u1ef1a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9925\" aria-describedby=\"caption-attachment-9925\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9925\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-nhung-luu-y-khi-chon-lua-nha-cung-cap-dich-vu-ke-toan.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 nh\u1eefng l\u01b0u \u00fd khi ch\u1ecdn l\u1ef1a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-nhung-luu-y-khi-chon-lua-nha-cung-cap-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-nhung-luu-y-khi-chon-lua-nha-cung-cap-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-nhung-luu-y-khi-chon-lua-nha-cung-cap-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-nhung-luu-y-khi-chon-lua-nha-cung-cap-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-kien-thanh-lap-doanh-nghiep-dich-vu-ke-toan-va-nhung-luu-y-khi-chon-lua-nha-cung-cap-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9925\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 nh\u1eefng l\u01b0u \u00fd khi ch\u1ecdn l\u1ef1a nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc thu\u00ea ngo\u00e0i thay v\u00ec x\u00e2y d\u1ef1ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, vi\u1ec7c th\u1ecb tr\u01b0\u1eddng c\u00f3 nhi\u1ec1u nh\u00e0 cung c\u1ea5p h\u01a1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01a1n v\u1ecb n\u00e0o c\u0169ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch th\u1ef1c t\u1ebf d\u1ef1a tr\u00ean ph\u1ea1m vi c\u00f4ng vi\u1ec7c, kinh nghi\u1ec7m, quy tr\u00ecnh ki\u1ec3m so\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, ki\u1ec3m tra n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n. N\u00ean t\u00ecm hi\u1ec3u kinh nghi\u1ec7m c\u1ee7a \u0111\u1ed9i ng\u0169 tr\u1ef1c ti\u1ebfp ph\u1ee5 tr\u00e1ch, l\u0129nh v\u1ef1c kh\u00e1ch h\u00e0ng \u0111\u00e3 ph\u1ee5c v\u1ee5 v\u00e0 kh\u1ea3 n\u0103ng x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, x\u00e1c \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi d\u1ecbch v\u1ee5. H\u1ee3p \u0111\u1ed3ng c\u1ea7n th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u01b0 ghi s\u1ed5, k\u00ea khai thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u01b0 v\u1ea5n k\u1ebf to\u00e1n hay h\u1ed7 tr\u1ee3 x\u1eed l\u00fd s\u1ed1 li\u1ec7u. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1ec1 ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m sau n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, \u0111\u00e1nh gi\u00e1 quy tr\u00ecnh ki\u1ec3m so\u00e1t. M\u1ed9t \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p c\u1ea7n c\u00f3 quy tr\u00ecnh ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb, ki\u1ec3m tra s\u1ed1 li\u1ec7u, \u0111\u1ed1i chi\u1ebfu, l\u1eadp b\u00e1o c\u00e1o v\u00e0 b\u00e0n giao k\u1ebft qu\u1ea3 r\u00f5 r\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 t\u01b0, quan t\u00e2m \u0111\u1ebfn b\u1ea3o m\u1eadt d\u1eef li\u1ec7u. H\u1ed3 s\u01a1 k\u1ebf to\u00e1n th\u01b0\u1eddng ch\u1ee9a th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed, ti\u1ec1n l\u01b0\u01a1ng, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh. Do \u0111\u00f3, ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt v\u00e0 ph\u01b0\u01a1ng th\u1ee9c l\u01b0u tr\u1eef d\u1eef li\u1ec7u l\u00e0 y\u1ebfu t\u1ed1 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 n\u0103m, l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean. Doanh nghi\u1ec7p n\u00ean x\u00e1c \u0111\u1ecbnh b\u00ean n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m cung c\u1ea5p ch\u1ee9ng t\u1eeb, ph\u00ea duy\u1ec7t s\u1ed1 li\u1ec7u, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 x\u1eed l\u00fd khi ph\u00e1t sinh sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00e2n nh\u1eafc gi\u1ea3i ph\u00e1p thu\u00ea ngo\u00e0i thay v\u00ec tuy\u1ec3n c\u1ea3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-ngoai\/\"> \uc678\ubd80 \ud68c\uacc4\uc0ac\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 so s\u00e1nh ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 m\u00f4 h\u00ecnh chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u h\u01a1n v\u1ec1 t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a>.<\/span><\/strong><\/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;\">T\u1eeb ng\u00e0y 01\/07\/2026, ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i quan tr\u1ecdng. Kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n n\u1eb1m trong danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP; \u0111\u1ed3ng th\u1eddi, c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u th\u00e0nh l\u1eadp trong n\u0103m 2026, vi\u1ec7c \u0111\u0103ng k\u00fd \u0111\u00fang ng\u00e0nh ngh\u1ec1, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p v\u00e0 theo d\u00f5i c\u00e1c thay \u0111\u1ed5i ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 28\/02\/2027 l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp doanh nghi\u1ec7p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1eeb ng\u00e0y 01\/07\/2026 \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, khi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb quy\u1ebft 66.17\/2026\/NQ-CP. \u0110i\u1ec1u n\u00e0y l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9922","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\/9922","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=9922"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9922\/revisions"}],"predecessor-version":[{"id":9926,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9922\/revisions\/9926"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9923"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}