{"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\/ko\/nghi-dinh-so-228\/","title":{"rendered":"\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638: \ub3c5\ub9bd \uac10\uc0ac \uaddc\uc815 \uc704\ubc18\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc758 \uc0c8\ub85c\uc6b4 \uc804\ud658\uc810"},"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;\">\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638<\/span><\/a><span style=\"font-weight: 400;\"> \uc774\ub294 \ubca0\ud2b8\ub0a8 \uc815\ubd80\uac00 \ub3c5\ub9bd \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4\uc758 \uaddc\uc728\uc744 \uac15\ud654\ud558\uace0 \ud488\uc9c8\uc744 \ud5a5\uc0c1\uc2dc\ud0a4\uae30 \uc704\ud574 \ucd5c\uadfc \ubc1c\ud45c\ud55c \uac00\uc7a5 \uc911\uc694\ud55c \ubc95\ub960 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc7ac\ubb34 \ub370\uc774\ud130\uc758 \uc808\ub300\uc801\uc778 \ud22c\uba85\uc131\uc744 \uc694\uad6c\ud558\ub294 \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c, \uc81c228\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc740 \ub2e8\uc21c\ud55c \uc5b5\uc81c\ucc45\uc744 \ub118\uc5b4 \ud68c\uacc4\ubc95\uc778\uacfc \ud68c\uacc4\uc0ac\ub4e4\uc774 \ubc95\uc758 \ud14c\ub450\ub9ac \uc548\uc5d0\uc11c \ud65c\ub3d9\ud558\uace0 \ud22c\uc790\uc790\uc758 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\ub3c4\ub85d \ud558\ub294 \uc9c0\uce68\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uae30\uc874 \uaddc\uc815\uc744 \ub300\uccb4\ud558\ub294 \uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc758 \uacf5\ud3ec\ub294 \uc99d\uad8c\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 \ubc95\ub960\uc758 \ucde8\uc9c0\ub97c \uba85\ud655\ud788 \ubc18\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/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;\">\ub3c5\ub9bd \uac10\uc0ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c54\/2024\/QH15\ud638<\/span><\/a><span style=\"font-weight: 400;\">\ucd5c\ub300 20\uc5b5 VND\uc758 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\ub294 \uc774\ubc88 \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \uad00\ub828 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \uc704\ud5d8 \uad00\ub9ac \uacfc\uc81c\ub97c \uc548\uaca8\uc90d\ub2c8\ub2e4. MAN(Master Accountant Network)\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \uc544\ub798 \uae30\uc0ac\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uacfc \uc900\uc218 \ub85c\ub4dc\ub9f5\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Tong_quan_ve_pham_vi_va_doi_tuong_ap_dung_cua_Nghi_dinh_so_2282025ND-CP\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc758 \uc801\uc6a9 \ubc94\uc704 \ubc0f \ub300\uc0c1 \uac1c\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Nhung_diem_moi_noi_bat_trong_Nghi_dinh_so_2282025ND-CP_ve_muc_phat\" >\uc81c228\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc758 \uc8fc\uc694 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d: \ucc98\ubc8c \uc218\uc704 \uad00\ub828.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Khung_phat_tien_toi_da_doi_voi_ca_nhan_va_to_chuc\" >\uac1c\uc778 \ubc0f \uc870\uc9c1\uc5d0 \ub300\ud55c \ucd5c\ub300 \uc138\uc561 \ubc94\uc704<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Thoi_hieu_xu_phat_keo_dai\" >\uacfc\ud0dc\ub8cc \ubd80\uacfc\uc5d0 \ub300\ud55c \uacf5\uc18c\uc2dc\ud6a8\uac00 \uc5f0\uc7a5\ub429\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Phan_tich_cac_hanh_vi_vi_pham_cu_the_theo_Nghi_dinh_so_2282025ND-CP\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \ud2b9\uc815 \uc704\ubc18 \uc0ac\ud56d \ubd84\uc11d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Vi_pham_ve_ho_so_du_thi_va_Chung_chi_kiem_toan_vien\" >\uc2dc\ud5d8 \uc11c\ub958 \ubc0f \uac10\uc0ac\uc778 \uc778\uc99d \uad00\ub828 \uc704\ubc18 \uc0ac\ud56d.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Sai_pham_trong_kinh_doanh_dich_vu_kiem_toan\" >\ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc5d0\uc11c\uc758 \ubd80\uc815\ud589\uc704.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Thong_dong_lam_sai_lech_ket_qua_kiem_toan_%E2%80%93_%E2%80%9CVung_do%E2%80%9D_rui_ro\" >\uac10\uc0ac \uacb0\uacfc\ub97c \uc870\uc791\ud558\uae30 \uc704\ud55c \uacf5\ubaa8 \u2013 \uc704\ud5d8\ub3c4\uac00 \ub9e4\uc6b0 \ub192\uc740 \uc601\uc5ed.<\/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\/ko\/nghi-dinh-so-228\/#Bang_tong_hop_muc_phat_chi_tiet_theo_Nghi_dinh_so_2282025ND-CP\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \uc0c1\uc138 \ucc98\ubc8c \uc694\uc57d\ud45c<\/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\/ko\/nghi-dinh-so-228\/#Cac_bien_phap_khac_phuc_hau_qua_bat_buoc_theo_Nghi_dinh_so_2282025ND-CP\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \uc758\ubb34\uc801 \uc2dc\uc815 \uc870\uce58<\/a><\/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\/ko\/nghi-dinh-so-228\/#Tham_quyen_xu_phat_hanh_chinh_trong_Nghi_dinh_so_2282025ND-CP\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \ud589\uc815\ucc98\ubc8c \ubd80\uacfc \uad8c\ud55c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Cau_hoi_thuong_gap_ve_Nghi_dinh_so_2282025ND-CP\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Nghi_dinh_so_2282025ND-CP_co_hieu_luc_tu_khi_nao\" >\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \uc5b8\uc81c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ko\/nghi-dinh-so-228\/#Neu_doanh_nghiep_vi_pham_nhieu_loi_cung_luc_thi_xu_ly_the_nao_theo_Nghi_dinh_so_2282025ND-CP\" >\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub974\uba74, \uc5ec\ub7ec \uc704\ubc18 \ud589\uc704\ub97c \ub3d9\uc2dc\uc5d0 \uc800\uc9c0\ub978 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/ko\/nghi-dinh-so-228\/#Kiem_toan_vien_bi_tuoc_chung_chi_hanh_nghe_co_duoc_dang_ky_lai_khong\" >\uc804\ubb38 \uc790\uaca9\uc99d\uc774 \ucde8\uc18c\ub41c \ud68c\uacc4\uc0ac\uac00 \uc7ac\ub4f1\ub85d\ud560 \uc218 \uc788\ub098\uc694?<\/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>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc758 \uc801\uc6a9 \ubc94\uc704 \ubc0f \ub300\uc0c1 \uac1c\uc694<\/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\">\ubc95\ub839 \uc81c228_2025_ND-CP\ud638\uc758 \uc801\uc6a9 \ubc94\uc704 \ubc0f \ub300\uc0c1 \uac1c\uc694<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 2025\ub144 \uc815\ubd80 \uc870\uc9c1\ubc95 \ubc0f \ud589\uc815\uc704\ubc18\ucc98\ub9ac\ubc95\uc744 \uae30\ubc18\uc73c\ub85c \uac10\uc0ac \ubd84\uc57c\uc758 \uc704\ubc18 \ucc98\ub9ac \uc808\ucc28\ub97c \ud45c\uc900\ud654\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \uc704\ubc18 \uc0ac\ud56d, \uacfc\ud0dc\ub8cc \ubd80\uacfc \uc2dc\ud6a8, \uacfc\ud0dc\ub8cc \uc218\uc900, \uad6c\uccb4\uc801\uc778 \uc2dc\uc815 \uc870\uce58 \ub4f1 \ubaa8\ub4e0 \uc0ac\ud56d\uc744 \ud3ec\uad04\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c228\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc758 \uc9c1\uc811\uc801\uc778 \uc801\uc6a9 \ub300\uc0c1\uc5d0\ub294 \uac1c\uc778 \ud68c\uacc4\uc0ac, \uad6d\ub0b4\uc678 \ud68c\uacc4\ubc95\uc778, \uad50\uc721 \ubc0f \uc9c0\uc2dd \uc5f0\uc218 \uae30\uad00\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ub300\uc0c1\uc744 \uba85\ud655\ud788 \uaddc\uc815\ud568\uc73c\ub85c\uc368 \uad6d\uac00 \uad00\ub9ac \uae30\uad00, \ud2b9\ud788 \uc7ac\uc815\ubd80\ub294 \uaddc\uc815\uc744 \uacf5\uc815\ud558\uace0 \ud22c\uba85\ud558\uac8c \ubaa8\ub2c8\ud130\ub9c1\ud558\uace0 \uc9d1\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc81c228\/2025\/ND-CP\ud638 \uc2dc\ud589\ub839\uc758 \uc8fc\uc694 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d: \ucc98\ubc8c \uc218\uc704 \uad00\ub828.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0\uc11c \uac00\uc7a5 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \ubcc0\ud654 \uc911 \ud558\ub098\ub294 \uae08\uc804\uc801 \ubc8c\uae08\uc758 \ub300\ud3ed \uc778\uc0c1\uc785\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uacf5\uc775\uacfc \uad00\ub828\ub41c \uae30\uad00\uc5d0\uc11c \ud604\ud589 \uac10\uc0ac \uacc4\uc57d\uc758 \uaddc\ubaa8\uc640 \ud61c\ud0dd\uc5d0 \uc0c1\uc751\ud558\ub294 \uc218\uc900\uc744 \ub9de\ucd94\uae30 \uc704\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phat_tien_toi_da_doi_voi_ca_nhan_va_to_chuc\"><\/span><b>\uac1c\uc778 \ubc0f \uc870\uc9c1\uc5d0 \ub300\ud55c \ucd5c\ub300 \uc138\uc561 \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638 \uc81c6\uc870\uc5d0 \ub530\ub974\uba74, \ubd80\ub2f9\uc774\ub4dd \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc704\uc870 \ud589\uc704\ub97c \uc5b5\uc81c\ud558\uae30 \uc704\ud574 \ucd5c\ub300 \ubc8c\uae08\uc561\uc774 \uc0ac\uc0c1 \ucd5c\uace0 \uc218\uc900\uc73c\ub85c \uc778\uc0c1\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\uac1c\uc778 \ubc0f \ub2e8\uccb4\uc5d0 \ub300\ud55c \ucd5c\ub300 \ubc8c\uae08 \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb3c\uccb4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \ucd5c\ub300 \ud615\ubc8c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac1c\uc778<\/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;\">\uc870\uc9c1<\/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>\uacfc\ud0dc\ub8cc \ubd80\uacfc\uc5d0 \ub300\ud55c \uacf5\uc18c\uc2dc\ud6a8\uac00 \uc5f0\uc7a5\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \ub3c5\ub9bd \uac10\uc0ac \ubd84\uc57c\uc758 \ud589\uc815 \uc81c\uc7ac\uc5d0 \ub300\ud55c \uc2dc\ud6a8\ub97c 5\ub144\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uad00\ub828 \ub2f9\uad6d\uc774 \uc0ac\ud6c4 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uace0 \uac10\uc0ac \ubcf4\uace0\uc11c\uc758 \uc624\ub958\ub97c \ubc1c\uacac\ud558\uae30\uc5d0 \ucda9\ubd84\ud788 \uae34 \uae30\uac04\uc774\uba70, \ud2b9\ud788 \uc704\ud5d8 \uac10\uc9c0\uc5d0 \uc788\uc5b4 \uc2dc\ucc28\uac00 \ubc1c\uc0dd\ud558\ub294 \uc810\uc744 \uace0\ub824\ud560 \ub54c \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/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>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \ud2b9\uc815 \uc704\ubc18 \uc0ac\ud56d \ubd84\uc11d<\/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\">\ubc95\ub839 \uc81c228_2025_ND-CP\ud638\uc5d0 \ub530\ub978 \ud2b9\uc815 \uc704\ubc18 \uc0ac\ud56d \ubd84\uc11d<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \uba85\uc2dc\ub41c \uae08\uc9c0 \ud589\uc704\ub97c \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ub9c9\ub300\ud55c \ubc8c\uae08\uacfc \uc601\uc5c5 \uc815\uc9c0 \uc704\ud5d8\uc744 \ud53c\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/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>\uc2dc\ud5d8 \uc11c\ub958 \ubc0f \uac10\uc0ac\uc778 \uc778\uc99d \uad00\ub828 \uc704\ubc18 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638 \uc81c2\uc7a5 \uc81c1\uc808\uacfc \uc81c2\uc808\uc740 \ubb38\uc11c\uc758 \uc9c4\uc704 \uc5ec\ubd80\uc5d0 \ub300\ud574 \ub9e4\uc6b0 \uc5c4\uaca9\ud55c \uc694\uac74\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4\uc0ac \uc790\uaca9\uc2dc\ud5d8 \uc751\uc2dc\ub97c \uc704\ud574 \uc790\uaca9\uc99d\uc774\ub098 \uc11c\ub958\ub97c \uc704\uc870\ud558\ub294 \uacbd\uc6b0 4\ucc9c\ub9cc \ub3d9\uc5d0\uc11c 6\ucc9c\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub354\uc6b1 \uc2ec\uac01\ud55c \uac83\uc740, \uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub77c \ud68c\uacc4\uc0ac \uc790\uaca9\uc99d\uba85\uc11c\ub97c \uc704\uc870\ud558\uc5ec \ud68c\uacc4\uc0ac \uac1c\uc5c5 \ub4f1\ub85d\uc744 \ud558\ub294 \uacbd\uc6b0 \ub9c9\ub300\ud55c \ubc8c\uae08\ud615\uacfc \uc99d\uac70\ubb3c \uc555\uc218 \uc870\uce58\uac00 \ub0b4\ub824\uc9c8 \uc218 \uc788\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sai_pham_trong_kinh_doanh_dich_vu_kiem_toan\"><\/span><b>\ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc5d0\uc11c\uc758 \ubd80\uc815\ud589\uc704.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \ud68c\uacc4 \uac10\uc0ac \uc11c\ube44\uc2a4 \uc218\ud589\uc744 \uc704\ud55c \uc5ec\uac74 \uc720\uc9c0\ub97c \uc911\uc810\uc801\uc73c\ub85c \ub2e4\ub8ec\ub2e4. \ud68c\uacc4\ubc95\uc778\uc774 \ucda9\ubd84\ud55c \uc218\uc758 \ud68c\uacc4\uc0ac\ub97c \ud655\ubcf4\ud558\uc9c0 \ubabb\ud558\uac70\ub098, \uc601\uc5c5 \ud5c8\uac00\uc99d\uc744 \uc784\ub300 \ub610\ub294 \ub300\uc5ec\ud558\ub294 \uacbd\uc6b0, \uccab \ubc88\uc9f8 \uc704\ubc18\ubd80\ud130 \uc138 \ubc88\uc9f8 \uc704\ubc18\uae4c\uc9c0 \ub2e8\uacc4\uc801\uc73c\ub85c \ucc98\ubc8c\uc774 \ubd80\uacfc\ub41c\ub2e4.<\/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>\uac10\uc0ac \uacb0\uacfc\ub97c \uc870\uc791\ud558\uae30 \uc704\ud55c \uacf5\ubaa8 \u2013 \uc704\ud5d8\ub3c4\uac00 \ub9e4\uc6b0 \ub192\uc740 \uc601\uc5ed.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac10\uc0ac\uc778\uacfc \ud53c\uac10\uc0ac \uae30\uc5c5 \uac04\uc758 \uacf5\ubaa8\ub97c \ud1b5\ud55c \uc7ac\ubb34\uc81c\ud45c \uc704\uc870\ub294 \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub77c \uac00\uc7a5 \uc5c4\uc911\ud558\uac8c \ucc98\ubc8c\ub418\ub294 \ubc94\uc8c4\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uc0c1\uc7a5 \uae30\uc5c5\uc774\ub098 \uc740\ud589\uacfc \uac19\uc774 \uacf5\uc775\uacfc \uad00\ub828\ub41c \uae30\uc5c5\uc758 \uacbd\uc6b0, \ucd5c\ub300 20\uc5b5 VND\uc758 \ubc8c\uae08\ud615\uacfc \ud568\uaed8 \uc804\ubb38 \uc790\uaca9 \uc601\uad6c \ubc15\ud0c8 \ub610\ub294 \ud615\uc0ac \uae30\uc18c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \uc0c1\uc138 \ucc98\ubc8c \uc694\uc57d\ud45c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \uac10\uc0ac\uc778\uc774 \uc27d\uac8c \ucd94\uc801\ud560 \uc218 \uc788\ub3c4\ub85d MAN\uc740 \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \uaddc\uc815\ub41c \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \ubc8c\uce59\ub4e4\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 192px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \uc0c1\uc138 \ucc98\ubc8c \uc694\uc57d\ud45c<\/b><\/caption>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><b>\ud589\ub3d9 \uc9d1\ub2e8<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \uba85\uc2dc\ub41c \ud589\uc704\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc124\uba85<\/b><\/td>\n<td style=\"text-align: center; height: 24px;\"><b>\ubc8c\uae08\uc561 (VND)<\/b><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\uc2e0\uccad\uc11c<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\uc2dc\ud5d8 \uc11c\ub958\uc5d0 \uae30\uc7ac\ub41c \ubd80\uc815\ud655\ud55c \uc815\ubcf4\uc758 \ud655\uc778.<\/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;\">\uc804\ubb38\uc9c1 \uc2e4\ubb34 \ub4f1\ub85d<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\ub4f1\ub85d \uc11c\ub958\uc5d0 \ud5c8\uc704 \uc0ac\uc2e4\uc744 \uae30\uc7ac\ud558\ub294 \ud589\uc704.<\/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;\">\uac10\uc0ac \uacc4\uc57d<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\ubd88\uc644\uc804\ud558\uac70\ub098 \uaddc\uc815\uc744 \uc704\ubc18\ud558\ub294 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\ub294 \ud589\uc704.<\/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;\">\uac10\uc0ac \ud30c\uc77c<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uad00\ub828 \uc11c\ub958\uac00 \uc791\uc131\ub418\uc9c0 \uc54a\uc558\uac70\ub098, \uc791\uc131\ub418\uc9c0 \uc54a\uc740 \uc11c\ub958\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/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;\">\uc11c\ube44\uc2a4 \ud488\uc9c8<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\ubcf4\uace0\uc11c \uc11c\uba85 \uacfc\uc815\uc5d0\uc11c \uc2ec\uac01\ud55c \uc9c1\uc5c5\uc801 \ubd80\uc815\ud589\uc704\uac00 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/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;\">\uacf5\ubaa8\ud558\ub2e4<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\uc7a5\ubd80 \ubc0f \uac10\uc0ac \uacb0\uacfc \uc704\uc870(\ucd08\ubc94)<\/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;\">\uc7ac\ubc94\uacfc \uacf5\ubaa8<\/span><\/td>\n<td style=\"text-align: center; height: 24px;\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uc2dc\ud5d8\ubd80\ud130 \uacb0\uacfc\ub97c \uc870\uc791\ud558\uae30 \uc704\ud55c \uacf5\ubaa8\uac00 \uc774\ub8e8\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.<\/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;\">\ucc38\uace0: \uc704\uc758 \ubc8c\uce59\uc740 \uc870\uc9c1\uc5d0 \uc801\uc6a9\ub418\uba70, \uac1c\uc778\uc758 \uacbd\uc6b0 \ud2b9\ubcc4\ud55c \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0\ub294 \ubc8c\uce59\uc774 \uc808\ubc18\uc73c\ub85c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \ub2e8, \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638 \uc81c7\uc870 2\ud56d\uc5d0 \uba85\uc2dc\ub41c \uacbd\uc6b0\ub294 \uc608\uc678\uc785\ub2c8\ub2e4.<\/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>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \uc758\ubb34\uc801 \uc2dc\uc815 \uc870\uce58<\/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\">\ubc95\ub839 \uc81c228_2025_ND-CP\ud638\uc5d0 \ub530\ub978 \uc758\ubb34\uc801 \uc2dc\uc815 \uc870\uce58<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uae08\uc804\uc801 \ucc98\ubc8c \uc678\uc5d0\ub3c4, \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \ubc95\uc758 \uc5c4\uaca9\ud55c \uc2dc\ud589\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \ub9e4\uc6b0 \uac15\ub825\ud55c \uad6c\uc81c \uc870\uce58\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubd88\ubc95 \uc218\uc775\uc758 \uc758\ubb34\uc801 \ubc18\ud658:<\/b><span style=\"font-weight: 400;\"> \uc704\ubc18 \ud589\uc704\ub85c \ubc1c\uc0dd\ud55c \ubaa8\ub4e0 \uc218\uc775\uae08\uc740 \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc758 \ucde8\uc9c0\uc5d0 \ub530\ub77c \uad6d\uac00 \uc608\uc0b0\uc5d0 \uadc0\uc18d\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ud544\uc218 \uc815\ubcf4 \uc815\uc815:<\/b><span style=\"font-weight: 400;\"> \uac10\uc0ac \ubcf4\uace0\uc11c\uc5d0 \uc624\ub958\uac00 \uc788\ub294 \uacbd\uc6b0, \uae30\uc5c5\uc740 \ub300\uc911 \ub9e4\uccb4\ub97c \ud1b5\ud574 \uc815\uc815 \ub0b4\uc6a9\uc744 \ubc1c\ud45c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc804\ubb38\uc9c1 \ubc30\uc0c1\ucc45\uc784\ubcf4\ud5d8\uc740 \ud544\uc218\uc785\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc624\ub958 \ubc1c\uc0dd \uc2dc \uace0\uac1d\uc5d0\uac8c \ubcf4\uc0c1\ud560 \uc218 \uc788\ub3c4\ub85d \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc790\uaca9\uc99d\/\uba74\ud5c8\uc758 \uac15\uc81c \ucde8\uc18c:<\/b><span style=\"font-weight: 400;\"> \uc704\uc870\ub41c \uc878\uc5c5\uc7a5 \ubc0f \uc790\uaca9\uc99d \ub610\ub294 \ubd80\uc801\uc808\ud558\uac8c \ubc1c\uae09\ub41c \uc878\uc5c5\uc7a5 \ubc0f \uc790\uaca9\uc99d\uc740 \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub77c \uc989\uc2dc \ucde8\uc18c\ub429\ub2c8\ub2e4.<\/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>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \ud589\uc815\ucc98\ubc8c \ubd80\uacfc \uad8c\ud55c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub978 \ucc98\ubc8c \uad8c\ud55c\uc758 \ubd84\uc0b0\uc740 \uc704\ubc18 \uc0ac\ud56d \ucc98\ub9ac\uc758 \uc2e0\uc18d\uc131\uc744 \ud655\ubcf4\ud558\uace0 \ubc95\uaddc \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \ub2f9\uad6d\uc740 \uc704\ubc18 \ud589\uc704\uc758 \uc2ec\uac01\uc131\uc744 \uace0\ub824\ud558\uc5ec \uc801\uc808\ud55c \ucc98\ubc8c\uc744 \ub0b4\ub9b4 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud68c\uacc4\uac10\uc0ac\uac10\ub3c5\ubd80 \ubd80\uc7a5\uc740 \uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \uaddc\uc815\ub41c \ucd5c\uace0\ud615\uc744 \ubd80\uacfc\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc131 \uc778\ubbfc\uc704\uc6d0\ud68c \uc704\uc6d0\uc7a5\uc740 \uad00\ud560 \uad6c\uc5ed \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc704\ubc18 \ud589\uc704\uc5d0 \ub300\ud574 \ucc98\ubc8c\uc744 \ubd80\uacfc\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c, \uc778\ubbfc\uacbd\ucc30\ub3c4 \ubcf8 \ubb38\uc11c\uc640 \uad00\ub828\ub41c \uacbd\uc81c \ubc94\uc8c4\uc758 \uc9d5\ud6c4\uac00 \ubcf4\uc774\ub294 \ud589\uc704\ub97c \ucc98\ub9ac\ud558\ub294 \ub370 \ucc38\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \ub3c5\ub9bd \uac10\uc0ac \uc2dc\uc7a5\uc5d0 \uad00\ub828\ub41c \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uc5d0\uac8c \uacbd\uac01\uc2ec\uc744 \uc77c\uae68\uc6cc\uc8fc\ub294 \uba54\uc2dc\uc9c0\uc785\ub2c8\ub2e4. \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc758 \uc870\ud56d\uc744 \uc774\ud574\ud558\uace0 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uad6d\uc81c \uc2dc\uc7a5\uc5d0\uc11c \uae30\uc5c5\uc758 \uba85\uc131\uacfc \uc804\ubb38\uc131\uc744 \ud655\uace0\ud788 \ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN(Master Accountant Network)\uc740 \uae30\uc5c5\ub4e4\uc774 \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \uc801\uc751\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c5\ub9bd \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud55c \uc804\ubb38 \uc11c\ube44\uc2a4 \uc0dd\ud0dc\uacc4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4\uc0ac<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc815\uc0b0<\/span><\/a><span style=\"font-weight: 400;\">\uc800\ud76c\ub294 \ubcc0\ud654\ud558\ub294 \ubc95\ub960 \uc815\ucc45 \uc18d\uc5d0\uc11c\ub3c4 \uadc0\uc0ac\uc758 \uc0ac\uc5c5\uc774 \uacac\uace0\ud558\uac8c \uc720\uc9c0\ub420 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uace0, \uac00\uc7a5 \ubc88\uc601\ud558\uace0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ubcf4\uc7a5\ud558\ub294 \ub370 \uc804\ub150\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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 Master Accountant Network\uc758 \uc11c\ube44\uc2a4 \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Nghi_dinh_so_2282025ND-CP\"><\/span><b>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \uc5b8\uc81c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc1c\ud45c\ub41c \uc815\ubcf4\uc5d0 \ub530\ub974\uba74, \uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 2025\ub144 8\uc6d4 18\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub429\ub2c8\ub2e4. \uc774 \ub0a0\uc9dc \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc704\ubc18 \ud589\uc704\ub294 \uc0c8\ub85c\uc6b4 \ucc98\ubc8c \uc870\ud56d\uc758 \uc801\uc6a9\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.                    <\/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>\uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\uc5d0 \ub530\ub974\uba74, \uc5ec\ub7ec \uc704\ubc18 \ud589\uc704\ub97c \ub3d9\uc2dc\uc5d0 \uc800\uc9c0\ub978 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \ucc98\ubc8c\uc740 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uac1c\uc778\uc774\ub098 \ub2e8\uccb4\uac00 \uc5ec\ub7ec \ucc28\ub840 \uc704\ubc18\ud589\uc704\ub97c \uc800\uc9c0\ub978 \uacbd\uc6b0, \ubc95\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 \uac00\uc911\ucc98\ubc8c\uc774 \uc801\uc6a9\ub418\uace0 \uadf8\uc5d0 \ub530\ub978 \ucc98\ubc8c\uc774 \ub204\uc801\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.                    <\/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>\uc804\ubb38 \uc790\uaca9\uc99d\uc774 \ucde8\uc18c\ub41c \ud68c\uacc4\uc0ac\uac00 \uc7ac\ub4f1\ub85d\ud560 \uc218 \uc788\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc704\ubc18 \ud589\uc704\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c, \uc2dc\ud589\ub839 \uc81c228\/2025\/ND-CP\ud638\ub294 1\uac1c\uc6d4\uc5d0\uc11c 24\uac1c\uc6d4\uae4c\uc9c0\uc758 \uba74\ud5c8 \ucde8\uc18c \uae30\uac04\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uae30\uac04\uc774 \uc9c0\ub098\uba74 \ud574\ub2f9 \uac1c\uc778\uc740 \uaddc\uc815\uc5d0 \ub530\ub77c \uc7ac\ub4f1\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/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 th\u00f4ng tin ban h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 18\/08\/2025. 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. Sau th\u1eddi gian n\u00e0y, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i quy tr\u00ecnh \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 228\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t v\u1eeba \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh nh\u1eb1m th\u1eaft ch\u1eb7t k\u1ef7 lu\u1eadt v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam. 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, [&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\/ko\/wp-json\/wp\/v2\/posts\/4929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=4929"}],"version-history":[{"count":4,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4929\/revisions"}],"predecessor-version":[{"id":4937,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/4929\/revisions\/4937"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/4933"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=4929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=4929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=4929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}