{"id":20901,"date":"2026-08-25T11:32:04","date_gmt":"2026-08-25T04:32:04","guid":{"rendered":"https:\/\/arito.vn\/?p=20901"},"modified":"2026-08-25T12:04:43","modified_gmt":"2026-08-25T05:04:43","slug":"mau-quyet-dinh-bo-nhiem-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-quyet-dinh-bo-nhiem-ke-toan-truong\/","title":{"rendered":"M\u1eabu Quy\u1ebft \u0110\u1ecbnh B\u1ed5 Nhi\u1ec7m K\u1ebf To\u00e1n Tr\u01b0\u1edfng M\u1edbi Nh\u1ea5t 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh nh\u1eb1m ch\u00ednh th\u1ee9c giao ch\u1ee9c danh, nhi\u1ec7m v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho m\u1ed9t c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u1eady <\/span><b><a href=\"https:\/\/arito.vn\/en\/mau-quyet-dinh-bo-nhiem-ke-toan-truong\/\" target=\"_blank\" rel=\"noopener\">m\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a> n\u0103m 2026 c\u1ea7n c\u00f3 nh\u1eefng n\u1ed9i dung g\u00ec v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng quy \u0111\u1ecbnh n\u00e0o khi b\u1ed5 nhi\u1ec7m?<\/b><span style=\"font-weight: 400;\"> Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, <\/span><a href=\"https:\/\/arito.vn\/en\/\"><b>ARITO<\/b><\/a><span style=\"font-weight: 400;\"> s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn c\u00e1ch so\u1ea1n quy\u1ebft \u0111\u1ecbnh v\u00e0 cung c\u1ea5p m\u1eabu tham kh\u1ea3o gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>1. Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n trong doanh nghi\u1ec7p ban h\u00e0nh nh\u1eb1m ch\u00ednh th\u1ee9c giao ch\u1ee9c danh k\u1ebf to\u00e1n tr\u01b0\u1edfng cho m\u1ed9t c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Quy\u1ebft \u0111\u1ecbnh th\u01b0\u1eddng th\u1ec3 hi\u1ec7n th\u00f4ng tin ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m, ch\u1ee9c danh, th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ea3m nhi\u1ec7m v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>\u0110i\u1ec1u 53 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/b><span style=\"font-weight: 400;\">, <\/span><b>k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\"> l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. V\u00ec v\u1eady, \u0111\u00e2y l\u00e0 v\u1ecb tr\u00ed gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u1ed5 ch\u1ee9c, ki\u1ec3m so\u00e1t v\u00e0 b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ea9m quy\u1ec1n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u1ed3 s\u01a1, tr\u00e1ch nhi\u1ec7m k\u1ebf to\u00e1n c\u0169ng nh\u01b0 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh. C\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng hi\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-20911\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/quye\u0302\u0301t-di\u0323nh-bo\u0302\u0309-nhie\u0323\u0302m-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng.jpg\" alt=\"Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>2. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng theo ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i b\u1ed1 tr\u00ed, ti\u00eau chu\u1ea9n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m v\u00e0 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n. C\u00e1c n\u1ed9i dung n\u00e0y ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.1. \u0110\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ec3 b\u1ed5 nhi\u1ec7m ngay, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Ri\u00eang doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay cho k\u1ebf to\u00e1n tr\u01b0\u1edfng theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>\u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n 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 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, <a href=\"https:\/\/arito.vn\/en\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/\" target=\"_blank\" rel=\"noopener\">nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/a> ph\u00f9 h\u1ee3p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u00edt nh\u1ea5t 2 n\u0103m kinh nghi\u1ec7m n\u1ebfu c\u00f3 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean ho\u1eb7c 3 n\u0103m n\u1ebfu c\u00f3 tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng c\u1ea5p, ch\u1ee9ng ch\u1ec9 v\u00e0 kinh nghi\u1ec7m tr\u01b0\u1edbc khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20916\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/4-die\u0302\u0300u-kie\u0323\u0302n-bo\u0302\u0309-nhie\u0323\u0302m-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng\" width=\"2000\" height=\"1000\" \/><\/p>\n<h3 style=\"text-align: justify;\"><b>2.3. Ai c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>\u0110i\u1ec1u 50 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 b\u1ed1 tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng. Tuy nhi\u00ean, ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp k\u00fd quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb v\u00e0 quy ch\u1ebf ph\u00e2n quy\u1ec1n c\u1ee7a t\u1eebng doanh nghi\u1ec7p. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u1ea9m quy\u1ec1n n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi ban h\u00e0nh v\u0103n b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.4. Th\u1eddi h\u1ea1n b\u1ed5 nhi\u1ec7m v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n nhi\u1ec7m, thay th\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t th\u1eddi h\u1ea1n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng chung cho t\u1ea5t c\u1ea3 doanh nghi\u1ec7p. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n 5 n\u0103m t\u1ea1i <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e0n giao c\u00f4ng vi\u1ec7c, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u1edbi c\u00e1c b\u00ean li\u00ean quan. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m thay th\u1ebf c\u0169ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>3. M\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi nh\u1ea5t 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng m\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9, \u0111\u1ed3ng th\u1eddi b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n theo ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n. Khi l\u1eadp quy\u1ebft \u0111\u1ecbnh trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd Lu\u1eadt K\u1ebf to\u00e1n 2015 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2025.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>&gt; <\/b><b>T\u1ea3i ngay: <a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/quye\u0302\u0301t-di\u0323nh-bo\u0302\u0309-nhie\u0323\u0302m-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng.docx\" target=\"_blank\" rel=\"noopener\">M\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/b><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: M\u1eabu tr\u00ean mang t\u00ednh tham kh\u1ea3o. Doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh c\u0103n c\u1ee9, ng\u01b0\u1eddi k\u00fd, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0110i\u1ec1u l\u1ec7 v\u00e0 quy ch\u1ebf n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20914\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/Ma\u0302\u0303u-quye\u0302\u0301t-di\u0323nh-bo\u0302\u0309-nhie\u0323\u0302m-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng-1.jpg\" alt=\"M\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi nh\u1ea5t\" width=\"2000\" height=\"1000\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>4. H\u01b0\u1edbng d\u1eabn so\u1ea1n quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi so\u1ea1n quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m th\u00f4ng tin ch\u00ednh x\u00e1c, c\u0103n c\u1ee9 ph\u00e1p l\u00fd ph\u00f9 h\u1ee3p v\u00e0 n\u1ed9i dung th\u1ec3 hi\u1ec7n r\u00f5 ch\u1ee9c danh, th\u1eddi \u0111i\u1ec3m b\u1ed5 nhi\u1ec7m, nhi\u1ec7m v\u1ee5 c\u0169ng nh\u01b0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.1. C\u00e1ch ghi t\u1eebng n\u1ed9i dung trong quy\u1ebft \u0111\u1ecbnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u01b0\u1eddng g\u1ed3m c\u00e1c n\u1ed9i dung ch\u00ednh sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ean doanh nghi\u1ec7p, s\u1ed1 quy\u1ebft \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u00fang theo th\u00f4ng tin \u0111\u0103ng k\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u0103n b\u1ea3n n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> C\u00f3 th\u1ec3 d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Doanh nghi\u1ec7p, \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty v\u00e0 c\u00e1c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng tin ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> Ghi \u0111\u1ea7y \u0111\u1ee7 h\u1ecd t\u00ean, ng\u00e0y sinh, s\u1ed1 CCCD\/h\u1ed9 chi\u1ebfu v\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9c danh v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1ed5 nhi\u1ec7m:<\/b><span style=\"font-weight: 400;\"> N\u00eau r\u00f5 ch\u1ee9c danh \u201cK\u1ebf to\u00e1n tr\u01b0\u1edfng\u201d v\u00e0 ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hi\u1ec7u l\u1ef1c v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi k\u00fd ph\u1ea3i \u0111\u00fang th\u1ea9m quy\u1ec1n theo \u0111i\u1ec1u l\u1ec7 v\u00e0 quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20913 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/no\u0323\u0302i-dung-ca\u0302\u0300n-co\u0301-trong-quye\u0302\u0301t-di\u0323nh-bo\u0302\u0309-nhie\u0323\u0302m-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn so\u1ea1n quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng\" width=\"2000\" height=\"1000\" \/><\/p>\n<h3 style=\"text-align: justify;\"><b>4.2. Nh\u1eefng l\u1ed7i doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi so\u1ea1n th\u1ea3o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 sai s\u00f3t ph\u1ed5 bi\u1ebfn c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m t\u00ednh ch\u1eb7t ch\u1ebd c\u1ee7a quy\u1ebft \u0111\u1ecbnh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi sai ho\u1eb7c thi\u1ebfu th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eabn c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ghi r\u00f5 th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n qu\u00e1 chung chung;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra k\u1ef9 <a href=\"https:\/\/arito.vn\/en\/ho-so-nhan-su-la-gi\/\" target=\"_blank\" rel=\"noopener\">h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/a> v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u l\u1ec7, quy ch\u1ebf n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi k\u00fd ban h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.3. V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, C\u00f4ng ty ABC b\u1ed5 nhi\u1ec7m b\u00e0 Nguy\u1ec5n Th\u1ecb A l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1eeb ng\u00e0y 01\/09\/2026. Trong quy\u1ebft \u0111\u1ecbnh c\u1ea7n ghi r\u00f5 th\u00f4ng tin c\u00e1 nh\u00e2n c\u1ee7a b\u00e0 A, ch\u1ee9c danh \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m, ng\u00e0y b\u1eaft \u0111\u1ea7u \u0111\u1ea3m nhi\u1ec7m c\u00f4ng vi\u1ec7c, ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m v\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u1ea7n \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e0n giao h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c \u0111ang ph\u1ee5 tr\u00e1ch \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m qu\u00e1 tr\u00ecnh chuy\u1ec3n giao kh\u00f4ng l\u00e0m gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng thu\u1eadn l\u1ee3i trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee9c danh, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.1. Ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n v\u1ec1 chuy\u00ean m\u00f4n, kinh nghi\u1ec7m v\u00e0 ch\u1ee9ng ch\u1ec9 theo quy \u0111\u1ecbnh. Trong khi \u0111\u00f3, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20912 size-full\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/08\/pha\u0302n-bie\u0323\u0302t-ke\u0302\u0301-toa\u0301n-tru\u031bo\u031b\u0309ng-va\u0300-phu\u0323-tra\u0301ch-ke\u0302\u0301-toa\u0301n.jpg\" alt=\"Ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n\" width=\"2000\" height=\"1000\" \/><\/p>\n<h3 style=\"text-align: justify;\"><b>5.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, n\u1ebfu ch\u01b0a th\u1ec3 b\u1ed1 tr\u00ed ngay k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n trong th\u1eddi gian t\u1ed1i \u0111a <\/span><b>12 th\u00e1ng<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Ri\u00eang doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay cho k\u1ebf to\u00e1n tr\u01b0\u1edfng. Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ed5 nhi\u1ec7m m\u1ed9t c\u00e1 nh\u00e2n ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ch\u1ec9 \u0111\u1ec3 ho\u00e0n thi\u1ec7n ch\u1ee9c danh tr\u00ean h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5.3. Nh\u1eefng sai s\u00f3t c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ph\u00e1p l\u00fd c\u1ee7a quy\u1ebft \u0111\u1ecbnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 sai s\u00f3t doanh nghi\u1ec7p n\u00ean tr\u00e1nh g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u00fd b\u1edfi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi sai th\u00f4ng tin ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 ch\u1ee9c danh, nhi\u1ec7m v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n b\u00e0n giao khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd c\u00f3 li\u00ean quan khi ph\u00e1t sinh thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi ban h\u00e0nh s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi <\/span><b>Lu\u1eadt K\u1ebf to\u00e1n 2015, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/b><span style=\"font-weight: 400;\">, c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>6.1. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 b\u1eaft bu\u1ed9c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u ph\u1ea3i c\u00f3 k\u1ebf to\u00e1n tr\u01b0\u1edfng ngay t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a b\u1ed1 tr\u00ed \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng. Doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed1 tr\u00ed ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay cho k\u1ebf to\u00e1n tr\u01b0\u1edfng theo <\/span><b>\u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.2. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 \u0111\u01b0\u1ee3c ki\u00eam k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>Kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u0169ng \u0111\u01b0\u1ee3c ki\u00eam k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/b><span style=\"font-weight: 400;\"> Theo <\/span><b>\u0110i\u1ec1u 52 Lu\u1eadt K\u1ebf to\u00e1n 2015<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh \u0111\u01a1n v\u1ecb thu\u1ed9c nh\u00f3m kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n, ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty TNHH do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 vai tr\u00f2 c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u00eam nhi\u1ec7m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.3. C\u00f3 c\u1ea7n th\u00f4ng b\u00e1o quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p ri\u00eang b\u1ea3n quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u1ef1c ti\u1ebfp cho c\u01a1 quan thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> Tuy nhi\u00ean, th\u00f4ng tin v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thu\u1ed9c nh\u00f3m th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf; khi c\u00f3 thay \u0111\u1ed5i, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>\u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf m\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh; th\u00f4ng tin sau \u0111\u00f3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng li\u00ean th\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y <\/span><b>01\/07\/2026<\/b><span style=\"font-weight: 400;\">, quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo <\/span><b>Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">, thay th\u1ebf Th\u00f4ng t\u01b0 86\/2024\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.4. Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m c\u00f3 b\u1eaft bu\u1ed9c \u0111\u00f3ng d\u1ea5u doanh nghi\u1ec7p kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>Ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh chung r\u1eb1ng m\u1ecdi quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec1u b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00f3ng d\u1ea5u doanh nghi\u1ec7p.<\/b><span style=\"font-weight: 400;\"> Lu\u1eadt Doanh nghi\u1ec7p trao quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng con d\u1ea5u theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7 ho\u1eb7c quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.5. Khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 c\u1ea7n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><b>C\u00f3.<\/b><span style=\"font-weight: 400;\"> Khi thay \u0111\u1ed5i k\u1ebf to\u00e1n tr\u01b0\u1edfng, doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t ch\u1ee9c v\u1ee5 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u0169 v\u00e0 quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi m\u1edbi \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m, tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1ea9m quy\u1ec1n c\u1ee7a c\u00e1c b\u00ean. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e0n giao c\u00f4ng vi\u1ec7c, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin k\u1ebf to\u00e1n tr\u01b0\u1edfng m\u1edbi theo th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd c\u00f3 li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>7. K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p x\u00e1c l\u1eadp r\u00f5 ch\u1ee9c danh, nhi\u1ec7m v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n. Khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m, th\u1ea9m quy\u1ec1n k\u00fd, n\u1ed9i dung v\u0103n b\u1ea3n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c c\u1eadp nh\u1eadt th\u00f4ng tin c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u0103n b\u1ea3n do doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh nh\u1eb1m ch\u00ednh th\u1ee9c giao ch\u1ee9c danh, nhi\u1ec7m v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng cho m\u1ed9t c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u1eady m\u1eabu quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":20915,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224,306,1],"tags":[],"class_list":["post-20901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-chung","category-tai-chinh-ke-toan","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/20901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=20901"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/20901\/revisions"}],"predecessor-version":[{"id":20923,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/20901\/revisions\/20923"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/20915"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=20901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=20901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=20901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}