{"id":6610,"date":"2026-08-24T16:21:19","date_gmt":"2026-08-24T09:21:19","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=6610"},"modified":"2026-08-24T16:21:19","modified_gmt":"2026-08-24T09:21:19","slug":"dich-vu-kiem-toan-ha-noi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/","title":{"rendered":"D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i uy t\u00edn 30 n\u0103m"},"content":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\">Independent Auditing Law 2011<\/a> v\u00e0 c\u00e1c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng giai \u0111o\u1ea1n 2026\u20132027. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf, tr\u00e1nh vi ph\u1ea1m h\u00e0nh ch\u00ednh theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><strong>Decree 41\/2018\/ND-CP<\/strong><\/a>, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c, ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i uy t\u00edn l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c gi\u00fap ban l\u00e3nh \u0111\u1ea1o nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c l\u1ed7 h\u1ed5ng qu\u1ea3n tr\u1ecb, r\u00e0 so\u00e1t chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch an to\u00e0n. B\u00e0i vi\u1ebft chuy\u00ean s\u00e2u n\u00e0y t\u1eeb chuy\u00ean gia ki\u1ec3m to\u00e1n v\u1edbi 30 n\u0103m kinh nghi\u1ec7m s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t nh\u01b0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, quy tr\u00ecnh chu\u1ea9n m\u1ef1c, nh\u1eefng \u0111i\u1ec3m n\u00f3ng r\u1ee7i ro thu\u1ebf th\u1ef1c t\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n d\u00e0nh cho doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n H\u00e0 N\u1ed9i c\u0169ng nh\u01b0 c\u00e1c t\u1ec9nh th\u00e0nh l\u00e2n c\u1eadn.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Ban_chat_phap_ly_va_doi_tuong_bat_buoc_su_dung_dich_vu_kiem_toan_Ha_Noi\" >B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Nhung_doanh_nghiep_nao_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hang_nam\" >Nh\u1eefng doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Rui_ro_phap_ly_va_muc_xu_phat_khi_vi_pham_quy_dinh_ve_kiem_toan_bao_cao_tai_chinh\" >R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Vi_sao_nhu_cau_su_dung_dich_vu_kiem_toan_Ha_Noi_tang_manh_tai_khu_vuc_phia_Bac\" >V\u00ec sao nhu c\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i t\u0103ng m\u1ea1nh t\u1ea1i khu v\u1ef1c ph\u00eda B\u1eafc?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Dac_thu_moi_truong_kinh_doanh_va_su_siet_chat_quan_ly_thue_tai_Ha_Noi\" >\u0110\u1eb7c th\u00f9 m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 s\u1ef1 si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i H\u00e0 N\u1ed9i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Bang_so_sanh_kiem_toan_noi_bo_va_dich_vu_kiem_toan_doc_lap_ben_ngoai\" >B\u1ea3ng so s\u00e1nh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i<\/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:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Quy_trinh_6_buoc_thuc_hien_dich_vu_kiem_toan_Ha_Noi_chuan_muc_quoc_te\" >Quy tr\u00ecnh 6 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Cac_nhan_dinh_chuyen_sau_tu_chuyen_gia_30_nam_kinh_nghiem_ve_rui_ro_thue_doanh_nghiep\" >C\u00e1c nh\u1eadn \u0111\u1ecbnh chuy\u00ean s\u00e2u t\u1eeb chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m v\u1ec1 r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Sai_sot_thuong_gap_tren_bao_cao_tai_chinh_va_ho_so_quyet_toan_thue\" >Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Giai_phap_quan_tri_rui_ro_chi_phi_hop_ly_va_giao_dich_lien_ket\" >Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Giai_phap_dich_vu_kiem_toan_Ha_Noi_toan_dien_tu_MAN_%E2%80%93_Master_Accountant_Network\" >Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Nang_luc_chuyen_mon_va_trach_nhiem_phap_ly_tu_MAN\" >N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd t\u1eeb MAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Bang_gia_tham_khao_dich_vu_kiem_toan_Ha_Noi_moi_nhat\" >B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i m\u1edbi nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Pham_vi_phuc_vu_tai_cac_quan_huyen_Ha_Noi_va_cac_tinh_thanh_trong_diem\" >Ph\u1ea1m vi ph\u1ee5c v\u1ee5 t\u1ea1i c\u00e1c qu\u1eadn huy\u1ec7n H\u00e0 N\u1ed9i v\u00e0 c\u00e1c t\u1ec9nh th\u00e0nh tr\u1ecdng \u0111i\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Case_study_thuc_te_Toi_uu_rui_ro_thue_cho_doanh_nghiep_FDI_tai_Ha_Noi\" >Case study th\u1ef1c t\u1ebf: T\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p FDI t\u1ea1i H\u00e0 N\u1ed9i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >Service contact information at MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Ha_Noi_FAQ\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Thoi_han_nop_bao_cao_kiem_toan_bao_cao_tai_chinh_la_khi_nao\" >What is the deadline for submitting the audit report on financial statements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Doanh_nghiep_co_quy_mo_lon_tinh_cac_chi_tieu_lao_dong_doanh_thu_tai_san_nhu_the_nao_theo_Nghi_dinh_902025ND-CP\" >Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau lao \u0111\u1ed9ng, doanh thu, t\u00e0i s\u1ea3n nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Doanh_nghiep_moi_thanh_lap_co_nhat_thiet_phai_thue_dich_vu_kiem_toan_Ha_Noi_khong\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 nh\u1ea5t thi\u1ebft ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Bao_cao_kiem_toan_co_thay_the_cho_bien_ban_thanh_tra_thue_khong\" >B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 thay th\u1ebf cho bi\u00ean b\u1ea3n thanh tra thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Gia_dich_vu_kiem_toan_Ha_Noi_phu_thuoc_vao_nhung_yeu_to_nao\" >Gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-ha-noi\/#Don_vi_cung_cap_dich_vu_kiem_toan_Ha_Noi_co_chiu_trach_nhiem_khi_doanh_nghiep_bi_phat_thue_khong\" >\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi doanh nghi\u1ec7p b\u1ecb ph\u1ea1t thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_va_doi_tuong_bat_buoc_su_dung_dich_vu_kiem_toan_Ha_Noi\"><\/span><b>B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6611\" aria-describedby=\"caption-attachment-6611\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6611\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ban-chat-phap-ly-va-doi-tuong-bat-buoc-su-dung-dich-vu-kiem-toan-Ha-Noi.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ban-chat-phap-ly-va-doi-tuong-bat-buoc-su-dung-dich-vu-kiem-toan-Ha-Noi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ban-chat-phap-ly-va-doi-tuong-bat-buoc-su-dung-dich-vu-kiem-toan-Ha-Noi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ban-chat-phap-ly-va-doi-tuong-bat-buoc-su-dung-dich-vu-kiem-toan-Ha-Noi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ban-chat-phap-ly-va-doi-tuong-bat-buoc-su-dung-dich-vu-kiem-toan-Ha-Noi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ban-chat-phap-ly-va-doi-tuong-bat-buoc-su-dung-dich-vu-kiem-toan-Ha-Noi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6611\" class=\"wp-caption-text\">B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_doanh_nghiep_nao_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh_hang_nam\"><\/span><b>Nh\u1eefng doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i \u0111\u1ec3 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">Foreign direct investment (FDI) enterprises<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p kinh doanh b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Public companies, securities issuers, and securities trading organizations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/kiem-toan-doanh-nghiep-quy-mo-lon\/\"><b>Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn<\/b><\/a><b> theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> C\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c nh\u00f3m c\u00f4ng ty \u0111\u1ea1i ch\u00fang nh\u01b0ng \u0111\u00e1p \u1ee9ng t\u1eeb 2 trong 3 ti\u00eau ch\u00ed sau \u0111\u00e2y trong n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (C\u00f3 s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u00ecnh qu\u00e2n n\u0103m t\u1eeb tr\u00ean 200 ng\u01b0\u1eddi tr\u1edf l\u00ean; C\u00f3 t\u1ed5ng doanh thu trong n\u0103m t\u1eeb tr\u00ean 300 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean; C\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u1eeb tr\u00ean 100 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh r\u00f5: N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n quy m\u00f4 l\u1edbn nh\u01b0ng trong 2 n\u0103m t\u00e0i ch\u00ednh li\u00ean ti\u1ebfp kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 2 trong 3 ti\u00eau ch\u00ed n\u00eau tr\u00ean th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c cho \u0111\u1ebfn khi \u0111\u1ea1t tr\u1edf l\u1ea1i. Ngo\u00e0i ra, th\u1eddi h\u1ea1n ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c ph\u00e9p k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh m\u1edf r\u1ed9ng l\u00ean t\u1ed1i \u0111a 5 n\u0103m li\u00ean ti\u1ebfp (thay v\u00ec 3 n\u0103m nh\u01b0 quy \u0111\u1ecbnh c\u0169).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c, c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME) t\u1ea1i H\u00e0 N\u1ed9i d\u00f9 ch\u01b0a ch\u1ea1m ng\u01b0\u1ee1ng quy m\u00f4 l\u1edbn v\u1eabn t\u00ecm \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u1ea5u th\u1ea7u d\u1ef1 \u00e1n, n\u00e2ng h\u1ea1n m\u1ee9c vay v\u1ed1n ng\u00e2n h\u00e0ng ho\u1eb7c r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 s\u1ed5 s\u00e1ch tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra thu\u1ebf.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_va_muc_xu_phat_khi_vi_pham_quy_dinh_ve_kiem_toan_bao_cao_tai_chinh\"><\/span><b>R\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">financial reports<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n mu\u1ed9n so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd k\u00e9o theo nh\u1eefng h\u00ecnh ph\u1ea1t t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd v\u00f4 c\u00f9ng nghi\u00eam tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t khi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Violation<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd b\u1ed5 sung<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (\u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 r\u1ee7i ro cao, \u0111\u01b0a v\u00e0o danh s\u00e1ch ki\u1ec3m tra tr\u1ecdng \u0111i\u1ec3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000.000 &#8211; 30.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn \u0111i\u1ec3m uy t\u00edn doanh nghi\u1ec7p tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 30.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m uy t\u00edn t\u00edn d\u1ee5ng khi l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30.000.000 &#8211; 50.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bu\u1ed9c ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng l\u1eadp k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i \u0111\u00fang th\u1eddi \u0111i\u1ec3m, tr\u00e1nh ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_nhu_cau_su_dung_dich_vu_kiem_toan_Ha_Noi_tang_manh_tai_khu_vuc_phia_Bac\"><\/span><b>V\u00ec sao nhu c\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i t\u0103ng m\u1ea1nh t\u1ea1i khu v\u1ef1c ph\u00eda B\u1eafc?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6614\" aria-describedby=\"caption-attachment-6614\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6614\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-nhu-cau-su-dung-dich-vu-kiem-toan-Ha-Noi-tang-manh-tai-khu-vuc-phia-Bac.jpg\" alt=\"V\u00ec sao nhu c\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i t\u0103ng m\u1ea1nh t\u1ea1i khu v\u1ef1c ph\u00eda B\u1eafc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-nhu-cau-su-dung-dich-vu-kiem-toan-Ha-Noi-tang-manh-tai-khu-vuc-phia-Bac.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-nhu-cau-su-dung-dich-vu-kiem-toan-Ha-Noi-tang-manh-tai-khu-vuc-phia-Bac-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-nhu-cau-su-dung-dich-vu-kiem-toan-Ha-Noi-tang-manh-tai-khu-vuc-phia-Bac-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-nhu-cau-su-dung-dich-vu-kiem-toan-Ha-Noi-tang-manh-tai-khu-vuc-phia-Bac-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Vi-sao-nhu-cau-su-dung-dich-vu-kiem-toan-Ha-Noi-tang-manh-tai-khu-vuc-phia-Bac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6614\" class=\"wp-caption-text\">V\u00ec sao nhu c\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i t\u0103ng m\u1ea1nh t\u1ea1i khu v\u1ef1c ph\u00eda B\u1eafc<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Dac_thu_moi_truong_kinh_doanh_va_su_siet_chat_quan_ly_thue_tai_Ha_Noi\"><\/span><b>\u0110\u1eb7c th\u00f9 m\u00f4i tr\u01b0\u1eddng kinh doanh v\u00e0 s\u1ef1 si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i H\u00e0 N\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00e0 N\u1ed9i l\u00e0 trung t\u00e2m kinh t\u1ebf, ch\u00ednh tr\u1ecb h\u00e0ng \u0111\u1ea7u v\u1edbi m\u1eadt \u0111\u1ed9 doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi v\u00e0 doanh nghi\u1ec7p FDI t\u0103ng tr\u01b0\u1edfng li\u00ean t\u1ee5c. M\u00f4i tr\u01b0\u1eddng kinh doanh n\u0103ng \u0111\u1ed9ng n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt r\u1ea5t cao. \u0110\u1eb7c bi\u1ec7t, C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb \u0111i \u0111\u1ea7u trong vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i so\u00e1t doanh thu, chi ph\u00ed v\u00e0 truy xu\u1ea5t r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc s\u1ef1 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd \u0111\u00f3 c\u00f9ng v\u1edbi vi\u1ec7c m\u1edf r\u1ed9ng di\u1ec7n b\u1eaft bu\u1ed9c ki\u1ec3m to\u00e1n cho c\u00e1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n H\u00e0 N\u1ed9i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t cao n\u1ebfu h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n xu\u1ea5t hi\u1ec7n sai s\u00f3t. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i ch\u1ea5t l\u01b0\u1ee3ng cao mang l\u1ea1i cho ch\u1ee7 doanh nghi\u1ec7p m\u1ed9t c\u00e1i nh\u00ecn kh\u00e1ch quan, gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_so_sanh_kiem_toan_noi_bo_va_dich_vu_kiem_toan_doc_lap_ben_ngoai\"><\/span><b>B\u1ea3ng so s\u00e1nh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ph\u00e2n v\u00e2n gi\u1eefa vi\u1ec7c t\u1ef1 x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hay thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i t\u1eeb b\u00ean ngo\u00e0i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 s\u1ef1 so s\u00e1nh chi ti\u1ebft gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"width: 44.1883%; text-align: center;\"><b>Internal audit<\/b><\/td>\n<td style=\"width: 33.3668%; text-align: center;\"><b>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i \u0111\u1ed9c l\u1eadp<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">Objectivity<\/span><\/td>\n<td style=\"width: 44.1883%; text-align: center;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u1ed1i, do ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1eeb Ban Gi\u00e1m \u0111\u1ed1c<\/span><\/td>\n<td style=\"width: 33.3668%; text-align: center;\"><span style=\"font-weight: 400;\">Tuy\u1ec7t \u0111\u1ed1i kh\u00e1ch quan, tu\u00e2n th\u1ee7 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"width: 44.1883%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u1edbi b\u00ean th\u1ee9 ba (C\u01a1 quan Thu\u1ebf, Ng\u00e2n h\u00e0ng)<\/span><\/td>\n<td style=\"width: 33.3668%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c b\u00ean li\u00ean quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed duy tr\u00ec<\/span><\/td>\n<td style=\"width: 44.1883%; text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed c\u1ed1 \u0111\u1ecbnh cao (l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho b\u1ed9 m\u00e1y chuy\u00ean tr\u00e1ch)<\/span><\/td>\n<td style=\"width: 33.3668%; text-align: center;\"><span style=\"font-weight: 400;\">Chi ph\u00ed linh ho\u1ea1t theo quy m\u00f4 v\u00e0 h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ecnh \u0111\u1ed9 &amp; Kinh nghi\u1ec7m<\/span><\/td>\n<td style=\"width: 44.1883%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1edbi h\u1ea1n trong n\u1ed9i b\u1ed9 ng\u00e0nh ngh\u1ec1 c\u1ee7a c\u00f4ng ty<\/span><\/td>\n<td style=\"width: 33.3668%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia \u0111a d\u1ea1ng kinh nghi\u1ec7m t\u1eeb h\u00e0ng ng\u00e0n doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.5431%; text-align: center;\"><span style=\"font-weight: 400;\">Main objective<\/span><\/td>\n<td style=\"width: 44.1883%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7 quy tr\u00ecnh v\u1eadn h\u00e0nh n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"width: 33.3668%; text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c minh \u0111\u1ed9 tin c\u1eady b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &amp; Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Qua so s\u00e1nh, c\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i b\u00ean ngo\u00e0i v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd t\u1ed1i cao, v\u1eeba gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 ng\u00e2n s\u00e1ch v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_6_buoc_thuc_hien_dich_vu_kiem_toan_Ha_Noi_chuan_muc_quoc_te\"><\/span><b>Quy tr\u00ecnh 6 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i uy t\u00edn lu\u00f4n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (VSA). Quy tr\u00ecnh l\u00e0m vi\u1ec7c chuy\u00ean nghi\u1ec7p \u0111\u01b0\u1ee3c tri\u1ec3n khai qua 6 b\u01b0\u1edbc minh b\u1ea1ch d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf doanh nghi\u1ec7p: <\/b><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh thu th\u1eadp th\u00f4ng tin t\u1ed5ng quan v\u1ec1 m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, ng\u00e0nh ngh\u1ec1 kinh doanh, quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau l\u00e0 x\u00e1c \u0111\u1ecbnh v\u00f9ng r\u1ee7i ro tr\u1ecdng y\u1ebfu \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a th\u1eddi gian l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 2: L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n chi ti\u1ebft v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng: <\/b><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3, ph\u00e2n c\u00f4ng ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 kinh nghi\u1ec7m ph\u00f9 h\u1ee3p v\u00e0 ch\u1ed1t l\u1ecbch tr\u00ecnh l\u00e0m vi\u1ec7c chi ti\u1ebft v\u1edbi doanh nghi\u1ec7p nh\u1eb1m tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u01b0\u1eddng nh\u1eadt.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 3: Th\u1ef1c hi\u1ec7n c\u00e1c th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t v\u00e0 th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p, th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u0169ng nh\u01b0 g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 4: R\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf v\u00e0 th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp v\u1edbi Ban l\u00e3nh \u0111\u1ea1o: <\/b><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, r\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o r\u1ee7i ro v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft. K\u1ebft qu\u1ea3 r\u00e0 so\u00e1t s\u1ebd \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn tr\u1ef1c ti\u1ebfp v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 t\u00ecm ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 th\u01b0 qu\u1ea3n l\u00fd: <\/b><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i g\u1eedi d\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f9ng Th\u01b0 qu\u1ea3n l\u00fd (Management Letter) cho doanh nghi\u1ec7p. Th\u01b0 qu\u1ea3n l\u00fd s\u1ebd ghi r\u00f5 c\u00e1c \u0111i\u1ec3m y\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, c\u00e1c r\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n v\u00e0 ki\u1ebfn ngh\u1ecb kh\u1eafc ph\u1ee5c c\u1ee5 th\u1ec3 t\u1eeb chuy\u00ean gia.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>B\u01b0\u1edbc 6: Ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c: <\/b><span style=\"font-weight: 400;\">Sau khi hai b\u00ean th\u1ed1ng nh\u1ea5t c\u00e1c s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ho\u00e0n thi\u1ec7n v\u00e0 ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u00ednh th\u1ee9c c\u00f3 ch\u1eef k\u00fd c\u1ee7a Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 (CPA) v\u00e0 d\u1ea5u c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n, \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<blockquote><p><b><i>See more articles at:<\/i><\/b> <a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-dich-vu-kiem-toan\/\"><i><span style=\"font-weight: 400;\">Top 10 Reputable and Professional Auditing Service Companies in Ho Chi Minh City<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cac_nhan_dinh_chuyen_sau_tu_chuyen_gia_30_nam_kinh_nghiem_ve_rui_ro_thue_doanh_nghiep\"><\/span><b>C\u00e1c nh\u1eadn \u0111\u1ecbnh chuy\u00ean s\u00e2u t\u1eeb chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m v\u1ec1 r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Sai_sot_thuong_gap_tren_bao_cao_tai_chinh_va_ho_so_quyet_toan_thue\"><\/span><b>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c cho th\u1ea5y r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111ang g\u1eb7p ph\u1ea3i nh\u1eefng l\u1ed7i sai c\u0103n b\u1ea3n nh\u01b0ng l\u1ea1i d\u1eabn t\u1edbi h\u1eadu qu\u1ea3 truy thu thu\u1ebf nghi\u00eam tr\u1ecdng. Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh, c\u00e1c l\u1ed7i sai ph\u1ed5 bi\u1ebfn nh\u1ea5t bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/b><span style=\"font-weight: 400;\"> C\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng (bao g\u1ed3m thu\u1ebf GTGT) thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect provision for bad debts:<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng k\u00fd tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ho\u1eb7c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 minh ch\u1ee9ng theo Th\u00f4ng t\u01b0 48\/2019\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p b\u1ecf tr\u1ed1n, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u00ean b\u00e1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a c\u00e1c doanh nghi\u1ec7p thu\u1ed9c danh s\u00e1ch r\u1ee7i ro cao v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ec9 ti\u00eau doanh nghi\u1ec7p quy m\u00f4 l\u1edbn:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u lao \u0111\u1ed9ng BHXH, doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng kh\u00f4ng th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> H\u1ed3 s\u01a1 l\u01b0\u01a1ng thi\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u kho\u1ea3n th\u01b0\u1edfng, ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb chi tr\u1ea3 th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u01a1 quan thu\u1ebf hi\u1ec7n nay tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng r\u1ea5t nhanh. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 s\u1ef1 r\u00e0 so\u00e1t tr\u01b0\u1edbc qua d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i, nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t khi thanh tra l\u00e0 v\u00f4 c\u00f9ng l\u1edbn.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_quan_tri_rui_ro_chi_phi_hop_ly_va_giao_dich_lien_ket\"><\/span><b>Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP \u0111ang l\u00e0 &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; thanh tra \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n t\u1ea1i H\u00e0 N\u1ed9i. R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf do kh\u00f4ng l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Master File, Local File, CbCR) ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft, r\u00e0 so\u00e1t bi\u00ean \u0111\u1ed9 gi\u00e1 th\u1ecb tr\u01b0\u1eddng chu\u1ea9n x\u00e1c v\u00e0 x\u00e2y d\u1ef1ng lu\u1eadn \u0111i\u1ec3m gi\u1ea3i tr\u00ecnh v\u1eefng ch\u1eafc. Vi\u1ec7c l\u1ed3ng gh\u00e9p r\u00e0 so\u00e1t giao d\u1ecbch li\u00ean k\u1ebft trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<blockquote><p><b><i>See more articles at:<\/i><\/b><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/cong-ty-kiem-toan-uy-tin\/\"> <i><span style=\"font-weight: 400;\">Reputable auditing firms: Top 15 leading firms and solutions from MAN<\/span><\/i><\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_dich_vu_kiem_toan_Ha_Noi_toan_dien_tu_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6613\" aria-describedby=\"caption-attachment-6613\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6613\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-dich-vu-kiem-toan-Ha-Noi-toan-dien-tu-MAN-Master-Accountant-Network.jpg\" alt=\"Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i to\u00e0n di\u1ec7n t\u1eeb MAN - Master Accountant Network\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-dich-vu-kiem-toan-Ha-Noi-toan-dien-tu-MAN-Master-Accountant-Network.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-dich-vu-kiem-toan-Ha-Noi-toan-dien-tu-MAN-Master-Accountant-Network-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-dich-vu-kiem-toan-Ha-Noi-toan-dien-tu-MAN-Master-Accountant-Network-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-dich-vu-kiem-toan-Ha-Noi-toan-dien-tu-MAN-Master-Accountant-Network-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Giai-phap-dich-vu-kiem-toan-Ha-Noi-toan-dien-tu-MAN-Master-Accountant-Network-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6613\" class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i to\u00e0n di\u1ec7n t\u1eeb MAN &#8211; Master Accountant Network<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_chuyen_mon_va_trach_nhiem_phap_ly_tu_MAN\"><\/span><b>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd t\u1eeb MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 th\u01b0\u01a1ng hi\u1ec7u h\u00e0ng \u0111\u1ea7u trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i c\u1ee7a MAN ch\u00ednh l\u00e0 s\u1ef1 h\u1ed9i t\u1ee5 c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi tin t\u01b0\u1edfng ch\u1ecdn l\u1ef1a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i do MAN cung c\u1ea5p, kh\u00e1ch h\u00e0ng ho\u00e0n to\u00e0n y\u00ean t\u00e2m v\u00ec:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n vi\u00ean s\u1edf h\u1eefu ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 CPA Vi\u1ec7t Nam v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf nh\u01b0 ACCA, CPA Australia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cam k\u1ebft b\u1ea3o m\u1eadt 100% th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u kinh doanh c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t v\u1ec1 c\u00e1c \u00fd ki\u1ebfn \u0111\u01b0a ra tr\u00ean B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bang_gia_tham_khao_dich_vu_kiem_toan_Ha_Noi_moi_nhat\"><\/span><b>B\u1ea3ng gi\u00e1 tham kh\u1ea3o d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i m\u1edbi nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ho\u1ea1ch \u0111\u1ecbnh ng\u00e2n s\u00e1ch, MAN xin g\u1eedi t\u1edbi qu\u00fd kh\u00e1ch h\u00e0ng b\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i mang t\u00ednh ch\u1ea5t tham kh\u1ea3o d\u01b0\u1edbi \u0111\u00e2y. M\u1ee9c ph\u00ed th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00f9y ch\u1ec9nh linh ho\u1ea1t d\u1ef1a tr\u00ean quy m\u00f4 doanh thu, t\u1ed5ng t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t sinh ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i tham kh\u1ea3o m\u1edbi nh\u1ea5t<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><b>Quy m\u00f4 doanh thu n\u0103m (VND)<\/b><\/td>\n<td style=\"width: 20.4409%; text-align: center;\"><b>T\u1ed5ng t\u00e0i s\u1ea3n \u01b0\u1edbc t\u00ednh (VND)<\/b><\/td>\n<td style=\"width: 31.4629%; text-align: center;\"><b>Ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i tham kh\u1ea3o (VND)<\/b><\/td>\n<td style=\"width: 26.2525%; text-align: center;\"><b>Th\u1eddi gian ho\u00e0n th\u00e0nh d\u1ef1 ki\u1ebfn<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">Under 10 billion<\/span><\/td>\n<td style=\"width: 20.4409%; text-align: center;\"><span style=\"font-weight: 400;\">Under 10 billion<\/span><\/td>\n<td style=\"width: 31.4629%; text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"width: 26.2525%; text-align: center;\"><span style=\"font-weight: 400;\">3-5 days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">From 10 billion to 50 billion<\/span><\/td>\n<td style=\"width: 20.4409%; text-align: center;\"><span style=\"font-weight: 400;\">From 10 billion to 30 billion<\/span><\/td>\n<td style=\"width: 31.4629%; text-align: center;\"><span style=\"font-weight: 400;\">25.000.000 &#8211; 45.000.000<\/span><\/td>\n<td style=\"width: 26.2525%; text-align: center;\"><span style=\"font-weight: 400;\">5-7 days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50 t\u1ef7 &#8211; 150 t\u1ef7<\/span><\/td>\n<td style=\"width: 20.4409%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 30 t\u1ef7 &#8211; 100 t\u1ef7<\/span><\/td>\n<td style=\"width: 31.4629%; text-align: center;\"><span style=\"font-weight: 400;\">45.000.000 &#8211; 75.000.000<\/span><\/td>\n<td style=\"width: 26.2525%; text-align: center;\"><span style=\"font-weight: 400;\">7-10 days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 150 t\u1ef7 &#8211; 300 t\u1ef7<\/span><\/td>\n<td style=\"width: 20.4409%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 100 t\u1ef7 &#8211; 200 t\u1ef7<\/span><\/td>\n<td style=\"width: 31.4629%; text-align: center;\"><span style=\"font-weight: 400;\">75.000.000 &#8211; 110.000.000<\/span><\/td>\n<td style=\"width: 26.2525%; text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 14 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8417%; text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 300 t\u1ef7<\/span><\/td>\n<td style=\"width: 20.4409%; text-align: center;\"><span style=\"font-weight: 400;\">Over 200 billion<\/span><\/td>\n<td style=\"width: 31.4629%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3o s\u00e1t &amp; B\u00e1o gi\u00e1 ri\u00eang<\/span><\/td>\n<td style=\"width: 26.2525%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn theo ti\u1ebfn \u0111\u1ed9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: B\u1ea3ng gi\u00e1 d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. Qu\u00fd kh\u00e1ch vui l\u00f2ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi MAN \u0111\u1ec3 nh\u1eadn b\u00e1o gi\u00e1 chi ti\u1ebft v\u00e0 \u01b0u \u0111\u00e3i m\u1edbi nh\u1ea5t.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 Nh\u1eadn B\u00e1o Gi\u00e1 <\/span><\/a><\/div><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_phuc_vu_tai_cac_quan_huyen_Ha_Noi_va_cac_tinh_thanh_trong_diem\"><\/span><b>Ph\u1ea1m vi ph\u1ee5c v\u1ee5 t\u1ea1i c\u00e1c qu\u1eadn huy\u1ec7n H\u00e0 N\u1ed9i v\u00e0 c\u00e1c t\u1ec9nh th\u00e0nh tr\u1ecdng \u0111i\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i c\u1ee7a MAN ph\u1ee7 s\u00f3ng to\u00e0n b\u1ed9 30 qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3 tr\u00ean \u0111\u1ecba b\u00e0n Th\u1ee7 \u0111\u00f4, t\u1eadp trung m\u1ea1nh m\u1ebd t\u1ea1i c\u00e1c trung t\u00e2m kinh t\u1ebf s\u1ea7m u\u1ea5t nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c qu\u1eadn trung t\u00e2m: C\u1ea7u Gi\u1ea5y, Nam T\u1eeb Li\u00eam, B\u1eafc T\u1eeb Li\u00eam, Thanh Xu\u00e2n, \u0110\u1ed1ng \u0110a, Ba \u0110\u00ecnh, Ho\u00e0n Ki\u1ebfm, Hai B\u00e0 Tr\u01b0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c khu c\u00f4ng nghi\u1ec7p tr\u1ecdng \u0111i\u1ec3m: KCN Th\u0103ng Long (\u0110\u00f4ng Anh), KCN Quang Minh (M\u00ea Linh), KCN S\u00e0i \u0110\u1ed3ng B (Long Bi\u00ean), KCN C\u00f4ng ngh\u1ec7 cao H\u00f2a L\u1ea1c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, v\u1edbi m\u1ea1ng l\u01b0\u1edbi ph\u00e1t tri\u1ec3n r\u1ed9ng kh\u1eafp, d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n t\u1eeb MAN kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf H\u00e0 N\u1ed9i m\u00e0 c\u00f2n ph\u1ee5c v\u1ee5 c\u00e1c t\u1ec9nh ph\u00eda B\u1eafc nh\u01b0 B\u1eafc Ninh, H\u1ea3i D\u01b0\u01a1ng, H\u1ea3i Ph\u00f2ng, H\u01b0ng Y\u00ean, V\u0129nh Ph\u00fac v\u00e0 m\u1edf r\u1ed9ng to\u00e0n qu\u1ed1c \u0111\u1ebfn c\u00e1c v\u00f9ng kinh t\u1ebf tr\u1ecdng \u0111i\u1ec3m ph\u00eda Nam bao g\u1ed3m Qu\u1eadn 1, Qu\u1eadn 7, TP. Th\u1ee7 \u0110\u1ee9c (TP.HCM), B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Ba R\u1ecba &#8211; V\u0169ng T\u00e0u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_Toi_uu_rui_ro_thue_cho_doanh_nghiep_FDI_tai_Ha_Noi\"><\/span><b>Case study th\u1ef1c t\u1ebf: T\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p FDI t\u1ea1i H\u00e0 N\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>T\u00ecnh hu\u1ed1ng kh\u00e1ch h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty TNHH M (doanh nghi\u1ec7p FDI 100% v\u1ed1n H\u00e0n Qu\u1ed1c t\u1ea1i KCN B\u1eafc Th\u0103ng Long, H\u00e0 N\u1ed9i) ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p ghi nh\u1eadn kho\u1ea3n chi ph\u00ed h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt v\u00e0 b\u1ea3n quy\u1ec1n c\u00f4ng ngh\u1ec7 t\u1eeb c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ecb gi\u00e1 h\u01a1n 15 t\u1ef7 \u0111\u1ed3ng. Tuy nhi\u00ean, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u01b0a l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 thi\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 cung c\u1ea5p.<\/span><\/p>\n<p><b>Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1eeb MAN \u0111\u00e3 tr\u1ef1c ti\u1ebfp v\u00e0o cu\u1ed9c khi tri\u1ec3n khai d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i cho c\u00f4ng ty M. Trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t, chuy\u00ean gia 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN \u0111\u00e3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng vi\u1ec7c, b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 k\u1ef9 thu\u1eadt theo t\u1eebng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ed5 sung H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Local File) theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh l\u1ee3i nhu\u1eadn chu\u1ea9n x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd allocation t\u1eeb c\u00f4ng ty m\u1eb9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh thu\u1ebf Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><b>Result:<\/b><span style=\"font-weight: 400;\"> Khi C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i ti\u1ebfn h\u00e0nh thanh tra thu\u1ebf \u0111\u1ecbnh k\u1ef3, to\u00e0n b\u1ed9 kho\u1ea3n chi ph\u00ed 15 t\u1ef7 \u0111\u1ed3ng c\u1ee7a c\u00f4ng ty M \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd h\u1ee3p l\u1ec7. Doanh nghi\u1ec7p kh\u00f4ng b\u1ecb truy thu thu\u1ebf TNDN v\u00e0 tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n ph\u1ea1t truy thu \u01b0\u1edbc t\u00ednh l\u00ean t\u1edbi h\u01a1n 3,6 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i l\u00e0 gi\u1ea3i ph\u00e1p an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 nh\u1ea5t gi\u00fap c\u00e1c doanh nghi\u1ec7p chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c nguy c\u01a1 r\u1ee7i ro thu\u1ebf v\u00e0 n\u00e2ng cao uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 t\u00e0i ch\u00ednh doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c kho\u1ea3n ph\u1ea1t truy thu \u0111\u00e1ng ti\u1ebfc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">Internal Control System Assessment Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">Auditing services on request<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">Professional tax audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">Construction auditing services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">Completed project settlement audit service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/en\/dich-vu-kiem-toan-bao-cao-tai-chinh-quan-4\/\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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;\"> Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_kiem_toan_Ha_Noi_FAQ\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i (FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_kiem_toan_bao_cao_tai_chinh_la_khi_nao\"><\/span><b>What is the deadline for submitting the audit report on financial statements?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (th\u00f4ng th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/03 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_quy_mo_lon_tinh_cac_chi_tieu_lao_dong_doanh_thu_tai_san_nhu_the_nao_theo_Nghi_dinh_902025ND-CP\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn t\u00ednh c\u00e1c ch\u1ec9 ti\u00eau lao \u0111\u1ed9ng, doanh thu, t\u00e0i s\u1ea3n nh\u01b0 th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ti\u00eau ch\u00ed lao \u0111\u1ed9ng BHXH b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng tham gia BHXH c\u1ee7a 12 th\u00e1ng trong n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 chia cho 12. Ch\u1ec9 ti\u00eau doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_co_nhat_thiet_phai_thue_dich_vu_kiem_toan_Ha_Noi_khong\"><\/span><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 nh\u1ea5t thi\u1ebft ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp n\u1ebfu thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c (nh\u01b0 doanh nghi\u1ec7p FDI) th\u00ec ph\u1ea3i thu\u00ea d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho d\u00f9 ch\u01b0a c\u00f3 ph\u00e1t sinh doanh thu. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c thu\u00ea ki\u1ec3m to\u00e1n l\u00e0 t\u1ef1 nguy\u1ec7n, tr\u1eeb khi ch\u1ea1m m\u01b0\u1ee1ng doanh nghi\u1ec7p quy m\u00f4 l\u1edbn theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u t\u1eeb ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_kiem_toan_co_thay_the_cho_bien_ban_thanh_tra_thue_khong\"><\/span><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f3 thay th\u1ebf cho bi\u00ean b\u1ea3n thanh tra thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng thay th\u1ebf cho bi\u00ean b\u1ea3n thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u1ec3 hi\u1ec7n \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tuy nhi\u00ean, m\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng t\u1eeb \u0111\u01a1n v\u1ecb uy t\u00edn nh\u01b0 MAN s\u1ebd l\u00e0 c\u0103n c\u1ee9 tin c\u1eady gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro th\u1ea5p, gi\u1ea3m b\u1edbt t\u1ea7n su\u1ea5t thanh tra tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gia_dich_vu_kiem_toan_Ha_Noi_phu_thuoc_vao_nhung_yeu_to_nao\"><\/span><b>Gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u00e1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n d\u1ef1a tr\u00ean: T\u1ed5ng t\u00e0i s\u1ea3n, t\u1ed5ng doanh thu, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ph\u00e1t sinh, s\u1ed1 l\u01b0\u1ee3ng chi nh\u00e1nh\/\u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh v\u00e0 y\u00eau c\u1ea7u ri\u00eang c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Don_vi_cung_cap_dich_vu_kiem_toan_Ha_Noi_co_chiu_trach_nhiem_khi_doanh_nghiep_bi_phat_thue_khong\"><\/span><b>\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i c\u00f3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi doanh nghi\u1ec7p b\u1ecb ph\u1ea1t thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu l\u1ed7i sai xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean b\u1ecf s\u00f3t ho\u1eb7c \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n sai l\u1ec7ch so v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n th\u1ef1c t\u1ebf \u0111\u00e3 cung c\u1ea5p, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i cam k\u1ebft tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd cao nh\u1ea5t v\u00e0 lu\u00f4n \u0111\u1ed3ng h\u00e0nh gi\u1ea3i tr\u00ecnh c\u00f9ng doanh nghi\u1ec7p.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 c\u00e1c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng giai \u0111o\u1ea1n 2026\u20132027. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u00e1o c\u00e1o [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6610"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6610\/revisions"}],"predecessor-version":[{"id":6615,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6610\/revisions\/6615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6612"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}