{"id":4929,"date":"2026-02-08T23:47:09","date_gmt":"2026-02-09T06:47:09","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4929"},"modified":"2026-02-08T23:47:09","modified_gmt":"2026-02-09T06:47:09","slug":"nghi-dinh-so-228","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-so-228\/","title":{"rendered":"\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\uff1a\u72ec\u7acb\u76e3\u67fb\u898f\u5247\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306e\u65b0\u305f\u306a\u8ee2\u63db\u70b9"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-228-2025-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-kiem-toan-doc-lap-670219.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u898f\u5f8b\u5f37\u5316\u3068\u8cea\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u3066\u653f\u5e9c\u304c\u6700\u8fd1\u767a\u884c\u3057\u305f\u6700\u3082\u91cd\u8981\u306a\u6cd5\u7684\u6587\u66f8\u3067\u3059\u3002\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u5b8c\u5168\u306a\u900f\u660e\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u7d4c\u6e08\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u65bd\u884c\u306f\u3001\u6291\u6b62\u529b\u3068\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u76e3\u67fb\u4eba\u304c\u6cd5\u7684\u67a0\u7d44\u307f\u5185\u3067\u696d\u52d9\u3092\u9042\u884c\u3057\u3001\u6295\u8cc7\u5bb6\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u6307\u91dd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65e7\u898f\u5247\u306b\u4ee3\u308f\u308b\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u516c\u5e03\u306f\u3001\u8a3c\u5238\u6cd5\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u3092\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3059\u308b\u6cd5\u5f8b\u306e\u7cbe\u795e\u3092\u660e\u78ba\u306b\u53cd\u6620\u3057\u3066\u304a\u308a\u3001 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c54\/2024\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\">\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306e\u4e0a\u9650\u304c20\u5104\u30c9\u30f3\u306b\u9054\u3059\u308b\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u3001\u3053\u308c\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u5927\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u4e0a\u306e\u8ab2\u984c\u3092\u7a81\u304d\u3064\u3051\u3066\u3044\u307e\u3059\u3002MAN\uff08Master Accountant Network\uff09\u304c\u304a\u5c4a\u3051\u3059\u308b\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3001\u65b0\u305f\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u8a73\u3057\u304f\u5206\u6790\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/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\" 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\u30ea\u30b9\u30af\u306e\u300c\u30ec\u30c3\u30c9\u30be\u30fc\u30f3\u300d\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-so-228\/#Bang_tong_hop_muc_phat_chi_tiet_theo_Nghi_dinh_so_2282025ND-CP\" >\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u8a73\u7d30\u306a\u7f70\u5247\u306e\u6982\u8981\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-so-228\/#Cac_bien_phap_khac_phuc_hau_qua_bat_buoc_theo_Nghi_dinh_so_2282025ND-CP\" >\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u5f37\u5236\u7684\u306a\u662f\u6b63\u63aa\u7f6e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" 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\u53f7\u306b\u3088\u308c\u3070\u3001\u540c\u6642\u306b\u8907\u6570\u306e\u9055\u53cd\u3092\u72af\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/nghi-dinh-so-228\/#Kiem_toan_vien_bi_tuoc_chung_chi_hanh_nghe_co_duoc_dang_ky_lai_khong\" >\u8cc7\u683c\u3092\u53d6\u308a\u6d88\u3055\u308c\u305f\u76e3\u67fb\u4eba\u306f\u518d\u767b\u9332\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_pham_vi_va_doi_tuong_ap_dung_cua_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u9069\u7528\u7bc4\u56f2\u3068\u5bfe\u8c61\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4935\" aria-describedby=\"caption-attachment-4935\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4935\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228_2025_N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Tong-quan-ve-pham-vi-va-doi-tuong-ap-dung-cua-Nghi-dinh-so-228_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4935\" class=\"wp-caption-text\">\u653f\u4ee4\u7b2c228_2025_ND-CP\u53f7\u306e\u9069\u7528\u7bc4\u56f2\u3068\u5bfe\u8c61\u306e\u6982\u8981<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u30012025\u5e74\u653f\u5e9c\u7d44\u7e54\u6cd5\u304a\u3088\u3073\u884c\u653f\u9055\u53cd\u51e6\u7406\u6cd5\u3092\u57fa\u76e4\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u3001\u76e3\u67fb\u5206\u91ce\u306b\u304a\u3051\u308b\u9055\u53cd\u51e6\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u6a19\u6e96\u5316\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u9055\u53cd\u3001\u7f70\u5247\u306e\u6642\u52b9\u3001\u7f70\u5247\u6c34\u6e96\u3001\u5177\u4f53\u7684\u306a\u662f\u6b63\u63aa\u7f6e\u306b\u81f3\u308b\u307e\u3067\u3001\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u76f4\u63a5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4e3b\u4f53\u306b\u306f\u3001\u500b\u4eba\u76e3\u67fb\u4eba\u3001\u56fd\u5185\u5916\u306e\u76e3\u67fb\u6cd5\u4eba\u3001\u305d\u3057\u3066\u7814\u4fee\u30fb\u77e5\u8b58\u66f4\u65b0\u6a5f\u95a2\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u4e3b\u4f53\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u7701\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u56fd\u5bb6\u7ba1\u7406\u6a5f\u95a2\u306f\u3001\u898f\u5236\u3092\u516c\u6b63\u304b\u3064\u900f\u660e\u306b\u76e3\u8996\u30fb\u57f7\u884c\u3059\u308b\u3053\u3068\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_noi_bat_trong_Nghi_dinh_so_2282025ND-CP_ve_muc_phat\"><\/span><b>\u7f70\u5247\u30ec\u30d9\u30eb\u306b\u95a2\u3059\u308b\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u4e3b\u8981\u306a\u65b0\u30dd\u30a4\u30f3\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u304a\u3051\u308b\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u5909\u66f4\u70b9\u306e\u4e00\u3064\u306f\u3001\u7f70\u91d1\u306e\u5927\u5e45\u306a\u5f15\u304d\u4e0a\u3052\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u7279\u306b\u516c\u76ca\u4e8b\u696d\u4f53\u306b\u304a\u3044\u3066\u3001\u73fe\u884c\u306e\u76e3\u67fb\u5951\u7d04\u306e\u898f\u6a21\u3068\u5229\u76ca\u306b\u898b\u5408\u3063\u305f\u3082\u306e\u3068\u306a\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phat_tien_toi_da_doi_voi_ca_nhan_va_to_chuc\"><\/span><b>\u500b\u4eba\u304a\u3088\u3073\u7d44\u7e54\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u306e\u6700\u5927\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u7b2c6\u6761\u306b\u3088\u308c\u3070\u3001\u4e0d\u5f53\u5229\u5f97\u884c\u70ba\u3084\u8ca1\u52d9\u8a18\u9332\u306e\u6539\u3056\u3093\u3092\u6291\u6b62\u3059\u308b\u305f\u3081\u3001\u7f70\u91d1\u306e\u6700\u9ad8\u984d\u304c\u8a18\u9332\u7684\u306a\u6c34\u6e96\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u500b\u4eba\u304a\u3088\u3073\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u6700\u9ad8\u7f70\u91d1\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7269\u4f53<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u6700\u9ad8\u5211<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u500b\u4eba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,000,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d44\u7e54<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_hieu_xu_phat_keo_dai\"><\/span><b>\u7f70\u5247\u306e\u6642\u52b9\u304c\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u5206\u91ce\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u306e\u6642\u52b9\u30925\u5e74\u3068\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30ea\u30b9\u30af\u306e\u691c\u51fa\u306b\u30bf\u30a4\u30e0\u30e9\u30b0\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u591a\u3044\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8aa4\u308a\u3092\u3001\u7ba1\u8f44\u5f53\u5c40\u304c\u4e8b\u5f8c\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3066\u767a\u898b\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u671f\u9593\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_cac_hanh_vi_vi_pham_cu_the_theo_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u5177\u4f53\u7684\u306a\u9055\u53cd\u306e\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4934\" aria-describedby=\"caption-attachment-4934\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4934\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP.jpg\" alt=\"Ph\u00e2n t\u00edch c\u00e1c h\u00e0nh vi vi ph\u1ea1m c\u1ee5 th\u1ec3 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228_2025_N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phan-tich-cac-hanh-vi-vi-pham-cu-the-theo-Nghi-dinh-so-228_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4934\" class=\"wp-caption-text\">\u6cd5\u4ee4\u7b2c228_2025_ND-CP\u53f7\u306b\u57fa\u3065\u304f\u5177\u4f53\u7684\u306a\u9055\u53cd\u306e\u5206\u6790<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u884c\u70ba\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u5de8\u984d\u306e\u7f70\u91d1\u3084\u4e8b\u696d\u505c\u6b62\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_pham_ve_ho_so_du_thi_va_Chung_chi_kiem_toan_vien\"><\/span><b>\u5be9\u67fb\u66f8\u985e\u53ca\u3073\u76e3\u67fb\u4eba\u8a8d\u8a3c\u306b\u95a2\u3059\u308b\u9055\u53cd\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u7b2c2\u7ae0\u7b2c1\u9805\u304a\u3088\u3073\u7b2c2\u9805\u306f\u3001\u6587\u66f8\u306e\u771f\u6b63\u6027\u306b\u95a2\u3057\u3066\u975e\u5e38\u306b\u53b3\u683c\u306a\u8981\u4ef6\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u4eba\u8cc7\u683c\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u307e\u305f\u306f\u6587\u66f8\u3092\u507d\u9020\u3057\u305f\u5834\u5408\u30014,000\u4e07\uff5e6,000\u4e07\u30c9\u30f3\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u6df1\u523b\u306a\u3053\u3068\u306b\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u696d\u52d9\u767b\u9332\u306e\u305f\u3081\u306b\u76e3\u67fb\u4eba\u8cc7\u683c\u3092\u507d\u9020\u3057\u305f\u5834\u5408\u3001\u9ad8\u984d\u306e\u7f70\u91d1\u3068\u8a3c\u62e0\u306e\u6ca1\u53ce\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_pham_trong_kinh_doanh_dich_vu_kiem_toan\"><\/span><b>\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u696d\u52d9\u306b\u304a\u3051\u308b\u4e0d\u6b63\u884c\u70ba\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u3001\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306e\u7dad\u6301\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u304c\u5341\u5206\u306a\u6570\u306e\u76e3\u67fb\u4eba\u3092\u78ba\u4fdd\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u4e8b\u696d\u6d3b\u52d5\u8cc7\u683c\u8a3c\u660e\u66f8\u3092\u8cb8\u4e0e\u3082\u3057\u304f\u306f\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u30011\u56de\u76ee\u306e\u9055\u53cd\u304b\u30893\u56de\u76ee\u306e\u9055\u53cd\u307e\u3067\u6bb5\u968e\u7684\u306b\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_dong_lam_sai_lech_ket_qua_kiem_toan_%E2%80%93_%E2%80%9CVung_do%E2%80%9D_rui_ro\"><\/span><b>\u76e3\u67fb\u7d50\u679c\u3092\u507d\u9020\u3059\u308b\u305f\u3081\u306e\u5171\u8b00 \u2013 \u30ea\u30b9\u30af\u306e\u300c\u30ec\u30c3\u30c9\u30be\u30fc\u30f3\u300d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u3068\u76e3\u67fb\u5bfe\u8c61\u4e8b\u696d\u4f53\u3068\u306e\u5171\u8b00\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u6539\u3056\u3093\u306f\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u304f\u7f70\u305b\u3089\u308c\u308b\u72af\u7f6a\u3067\u3059\u3002\u7279\u306b\u4e0a\u5834\u4f01\u696d\u3084\u9280\u884c\u306a\u3069\u3001\u516c\u76ca\u6027\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\u306e\u5834\u5408\u3001\u7f70\u91d1\u306f\u6700\u9ad820\u5104\u30c9\u30f3\u306b\u9054\u3057\u3001\u76e3\u67fb\u8cc7\u683c\u306e\u6c38\u4e45\u5265\u596a\u307e\u305f\u306f\u5211\u4e8b\u8a34\u8ffd\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_muc_phat_chi_tiet_theo_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u8a73\u7d30\u306a\u7f70\u5247\u306e\u6982\u8981\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u3084\u76e3\u67fb\u4eba\u304c\u8ffd\u8de1\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001MAN \u306f\u6cd5\u4ee4\u7b2c 228\/2025\/ND-CP \u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6700\u3082\u4e00\u822c\u7684\u306a\u7f70\u5247\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 192px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u8a73\u7d30\u306a\u7f70\u5247\u306e\u6982\u8981\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><b>\u884c\u52d5\u30b0\u30eb\u30fc\u30d7<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u884c\u70ba\u306e\u8a73\u7d30\u306a\u8aac\u660e<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>\u7f70\u91d1\u91d1\u984d\uff08VND\uff09<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u7533\u8fbc\u66f8<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u8a66\u9a13\u66f8\u985e\u306b\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306e\u78ba\u8a8d\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 40.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u5b9f\u52d9\u306b\u767b\u9332\u3059\u308b<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u767b\u9332\u66f8\u985e\u306b\u4e0d\u6b63\u78ba\u306a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">40.000.000 &#8211; 60.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u5951\u7d04<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u4e0d\u5b8c\u5168\u306a\u5951\u7d04\u3084\u898f\u5236\u306b\u9055\u53cd\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 10.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d5\u30a1\u30a4\u30eb<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u6587\u66f8\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u307e\u305f\u306f\u6587\u66f8\u304c\u4e0d\u5b8c\u5168\u3067\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">150.000.000 &#8211; 200.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u54c1\u8cea<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u5831\u544a\u66f8\u306b\u7f72\u540d\u3059\u308b\u969b\u306e\u91cd\u5927\u306a\u8077\u696d\u4e0a\u306e\u4e0d\u6b63\u884c\u70ba\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">20.000.000 &#8211; 30.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u5171\u8b00\u3059\u308b<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u8a18\u9332\u304a\u3088\u3073\u76e3\u67fb\u7d50\u679c\u306e\u507d\u9020\uff08\u521d\u72af\uff09<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">400.000.000 &#8211; 500.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u518d\u72af\u3068\u9670\u8b00<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\u4e8c\u5ea6\u76ee\u4ee5\u964d\u306e\u7d50\u679c\u3092\u6539\u3056\u3093\u3059\u308b\u305f\u3081\u306e\u5171\u8b00\u3002<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">800.000.000 &#8211; 1.000.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\u6ce8\uff1a\u4e0a\u8a18\u306e\u7f70\u5247\u306f\u7d44\u7e54\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\u306e\u5834\u5408\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u7b2c7\u6761\u7b2c2\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7279\u5225\u306a\u5834\u5408\u3092\u9664\u304d\u3001\u7f70\u5247\u306f\u534a\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_bien_phap_khac_phuc_hau_qua_bat_buoc_theo_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u304f\u5f37\u5236\u7684\u306a\u662f\u6b63\u63aa\u7f6e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4932\" aria-describedby=\"caption-attachment-4932\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4932\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP.jpg\" alt=\"C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eaft bu\u1ed9c theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228_2025_N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cac-bien-phap-khac-phuc-hau-qua-bat-buoc-theo-Nghi-dinh-so-228_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4932\" class=\"wp-caption-text\">\u653f\u4ee4\u7b2c228_2025_ND-CP\u53f7\u306b\u57fa\u3065\u304f\u5f37\u5236\u7684\u306a\u662f\u6b63\u63aa\u7f6e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u91d1\u92ad\u7684\u306a\u7f70\u5247\u306b\u52a0\u3048\u3066\u3001\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u3067\u306f\u3001\u6cd5\u5f8b\u306e\u53b3\u683c\u306a\u65bd\u884c\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u629c\u672c\u7684\u306a\u662f\u6b63\u63aa\u7f6e\u3082\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9055\u6cd5\u5229\u76ca\u306e\u5f37\u5236\u8fd4\u9084\uff1a<\/b><span style=\"font-weight: 400;\"> \u9055\u53cd\u884c\u70ba\u306b\u3088\u308a\u5f97\u3089\u308c\u305f\u53ce\u76ca\u306f\u3059\u3079\u3066\u3001\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u7cbe\u795e\u306b\u5f93\u3063\u3066\u56fd\u5bb6\u4e88\u7b97\u306b\u6295\u5165\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5fc5\u9808\u306e\u60c5\u5831\u8a02\u6b63:<\/b><span style=\"font-weight: 400;\"> \u76e3\u67fb\u5831\u544a\u66f8\u304c\u4e0d\u6b63\u78ba\u306a\u5834\u5408\u3001\u4f01\u696d\u306f\u30de\u30b9\u30e1\u30c7\u30a3\u30a2\u3092\u901a\u3058\u3066\u8a02\u6b63\u3092\u767a\u8868\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5c02\u9580\u8077\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u306f\u5fc5\u9808\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u9867\u5ba2\u306b\u88dc\u511f\u3059\u308b\u80fd\u529b\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u5fc5\u9808\u8981\u4ef6\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8a3c\u660e\u66f8\/\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u5f37\u5236\u5931\u52b9:<\/b><span style=\"font-weight: 400;\"> \u507d\u9020\u3055\u308c\u305f\u5352\u696d\u8a3c\u66f8\u3084\u8a3c\u660e\u66f8\u3001\u307e\u305f\u306f\u4e0d\u9069\u5207\u306b\u767a\u884c\u3055\u308c\u305f\u5352\u696d\u8a3c\u66f8\u3084\u8a3c\u660e\u66f8\u306f\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u57fa\u3065\u3044\u3066\u76f4\u3061\u306b\u53d6\u308a\u6d88\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tham_quyen_xu_phat_hanh_chinh_trong_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u304a\u3051\u308b\u884c\u653f\u7f70\u3092\u8ab2\u3059\u6a29\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u304a\u3051\u308b\u7f70\u5247\u767a\u52d5\u6a29\u9650\u306e\u5206\u6563\u5316\u306f\u3001\u9055\u53cd\u51e6\u7406\u306e\u8fc5\u901f\u5316\u3068\u6cd5\u4ee4\u9075\u5b88\u306e\u78ba\u4fdd\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u5f53\u5c40\u306f\u9055\u53cd\u306e\u91cd\u5927\u6027\u306b\u57fa\u3065\u304d\u3001\u9069\u5207\u306a\u7f70\u5247\u3092\u767a\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u76e3\u67fb\u76e3\u7763\u5c40\u9577\u306f\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6700\u9ad8\u984d\u306e\u7f70\u91d1\u3092\u79d1\u3059\u6a29\u9650\u3092\u6709\u3059\u308b\u3002\u7701\u4eba\u6c11\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\u306f\u3001\u7ba1\u8f44\u533a\u57df\u5185\u3067\u767a\u751f\u3057\u305f\u9055\u53cd\u884c\u70ba\u306b\u5bfe\u3057\u3066\u7f70\u91d1\u3092\u79d1\u3059\u6a29\u9650\u3092\u6709\u3059\u308b\u3002\u3055\u3089\u306b\u3001\u4eba\u6c11\u8b66\u5bdf\u3082\u3001\u3053\u306e\u6cd5\u4ee4\u306b\u95a2\u9023\u3059\u308b\u7d4c\u6e08\u72af\u7f6a\u306e\u5146\u5019\u3092\u793a\u3059\u884c\u70ba\u306e\u53d6\u7de0\u308a\u306b\u95a2\u4e0e\u3059\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u5e02\u5834\u306b\u95a2\u308f\u308b\u3059\u3079\u3066\u306e\u95a2\u4fc2\u8005\u306b\u3068\u3063\u3066\u300c\u8b66\u9418\u300d\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306e\u898f\u5b9a\u3092\u7406\u89e3\u3057\u3001\u53b3\u683c\u306b\u9075\u5b88\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u969b\u5e02\u5834\u306b\u304a\u3051\u308b\u8a55\u5224\u3068\u5c02\u9580\u7684\u80fd\u529b\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u3001\u6cd5\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u3078\u306e\u4f01\u696d\u306e\u9069\u5fdc\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u3001\u72ec\u7acb\u76e3\u67fb\u3001 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb<\/span><\/a><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u6c7a\u6e08<\/span><\/a><span style=\"font-weight: 400;\">\u5f53\u793e\u306f\u3001\u6cd5\u653f\u7b56\u306e\u5909\u5316\u306b\u76f4\u9762\u3057\u3066\u3082\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u56de\u5fa9\u529b\u3092\u7dad\u6301\u3057\u3001\u6700\u3082\u7e41\u6804\u3057\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_so_2282025ND-CP_co_hieu_luc_tu_khi_nao\"><\/span>\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u3044\u3064\u767a\u52b9\u3057\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u767a\u8868\u3055\u308c\u305f\u60c5\u5831\u306b\u3088\u308b\u3068\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f2025\u5e748\u670818\u65e5\u3088\u308a\u6b63\u5f0f\u306b\u767a\u52b9\u3059\u308b\u3002\u3053\u306e\u65e5\u4ee5\u964d\u306b\u767a\u751f\u3057\u305f\u9055\u53cd\u306b\u306f\u3001\u65b0\u305f\u306a\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u308b\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_doanh_nghiep_vi_pham_nhieu_loi_cung_luc_thi_xu_ly_the_nao_theo_Nghi_dinh_so_2282025ND-CP\"><\/span>\u6cd5\u4ee4\u7b2c 228\/2025\/ND-CP \u53f7\u306b\u3088\u308c\u3070\u3001\u540c\u6642\u306b\u8907\u6570\u306e\u9055\u53cd\u3092\u72af\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7f70\u5247\u306f\u4f55\u3067\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u500b\u4eba\u307e\u305f\u306f\u7d44\u7e54\u304c\u8907\u6570\u306e\u9055\u53cd\u307e\u305f\u306f\u8907\u6570\u306e\u72af\u7f6a\u3092\u72af\u3057\u305f\u5834\u5408\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u3001\u52a0\u91cd\u60c5\u72b6\u304c\u9069\u7528\u3055\u308c\u3001\u5bfe\u5fdc\u3059\u308b\u7f70\u5247\u304c\u7d2f\u7a4d\u3055\u308c\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_bi_tuoc_chung_chi_hanh_nghe_co_duoc_dang_ky_lai_khong\"><\/span>\u8cc7\u683c\u3092\u53d6\u308a\u6d88\u3055\u308c\u305f\u76e3\u67fb\u4eba\u306f\u518d\u767b\u9332\u3067\u304d\u307e\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u9055\u53cd\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u3001\u653f\u4ee4\u7b2c228\/2025\/ND-CP\u53f7\u306f\u30011\u30f6\u6708\u304b\u308924\u30f6\u6708\u306e\u514d\u8a31\u53d6\u308a\u6d88\u3057\u671f\u9593\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u304c\u7d4c\u904e\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u8005\u306f\u898f\u5247\u306b\u5f93\u3063\u3066\u518d\u767b\u9332\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo 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M\u1ecdi h\u00e0nh vi x\u1ea3y ra sau ng\u00e0y n\u00e0y s\u1ebd b\u1ecb \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t m\u1edbi.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p vi ph\u1ea1m nhi\u1ec1u l\u1ed7i c\u00f9ng l\u00fac th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m nhi\u1ec1u l\u1ea7n ho\u1eb7c nhi\u1ec1u h\u00e0nh vi, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP quy \u0111\u1ecbnh s\u1ebd \u00e1p d\u1ee5ng t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng v\u00e0 c\u1ed9ng d\u1ed3n c\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t t\u01b0\u01a1ng \u1ee9ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ki\u1ec3m to\u00e1n vi\u00ean b\u1ecb t\u01b0\u1edbc ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u1ea1i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u00f9y v\u00e0o t\u00ednh ch\u1ea5t vi ph\u1ea1m, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi gian t\u01b0\u1edbc quy\u1ec1n s\u1eed d\u1ee5ng gi\u1ea5y ph\u00e9p t\u1eeb 01 \u0111\u1ebfn 24 th\u00e1ng. 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Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i v\u1ec1 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, vi\u1ec7c th\u1ef1c thi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 r\u0103n \u0111e m\u00e0 c\u00f2n l\u00e0 kim ch\u1ec9 nam gi\u00fap c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4929"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4929\/revisions"}],"predecessor-version":[{"id":4937,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4929\/revisions\/4937"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4933"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}