{"id":6165,"date":"2026-07-28T11:20:39","date_gmt":"2026-07-28T11:20:39","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6165"},"modified":"2026-07-28T13:56:53","modified_gmt":"2026-07-28T13:56:53","slug":"nghi-dinh-255-2026-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-cac-giao-dich-lien-ket-cua-nhung-doanh-nghiep-co-quan-he-lien-ket","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-255-2026-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-cac-giao-dich-lien-ket-cua-nhung-doanh-nghiep-co-quan-he-lien-ket\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/ND-CP quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 255\/2026\/ND-CP QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1C GIAO D\u1ecaCH LI\u00caN K\u1ebeT C\u1ee6A NH\u1eeeNG DOANH NGHI\u1ec6P C\u00d3 QUAN H\u1ec6 LI\u00caN K\u1ebeT<\/strong><\/h4>\n<p>Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP (\u201cN\u0110 255\u201d) v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01 th\u00e1ng 7 n\u0103m 2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2026.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh c\u01a1 b\u1ea3n k\u1ebf th\u1eeba khung qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) v\u00e0 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf.<\/p>\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/p>\n<p><strong>1. B\u1ed5 sung quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n<\/strong><\/p>\n<ul>\n<li>N\u0110 255 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch m\u01b0\u1ee3n, cho m\u01b0\u1ee3n gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 theo quy \u0111\u1ecbnh, n\u1ebfu gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ea1t t\u1eeb 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li>Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP ch\u1ec9 quy \u0111\u1ecbnh quan h\u1ec7 li\u00ean k\u1ebft th\u00f4ng qua giao d\u1ecbch vay, cho vay. Vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 m\u01b0\u1ee3n, cho m\u01b0\u1ee3n nh\u1eb1m bao qu\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro l\u1ee3i d\u1ee5ng h\u00ecnh th\u1ee9c giao d\u1ecbch \u0111\u1ec3 n\u00e9 tr\u00e1nh quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<\/ul>\n<p><strong>2. Quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean ngu\u1ed3n d\u1eef li\u1ec7u so s\u00e1nh<\/strong><\/p>\n<ul>\n<li>N\u0110 255 l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean khi l\u1ef1a ch\u1ecdn ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u1ec3 ph\u00e2n t\u00edch v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, theo th\u1ee9 t\u1ef1:<\/li>\n<\/ul>\n<p>&#8211; Ngu\u1ed3n d\u1eef li\u1ec7u c\u00f4ng khai ho\u1eb7c ch\u00ednh th\u1ee9c (s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 c\u00e1c ngu\u1ed3n c\u00f4ng khai kh\u00e1c);<\/p>\n<p>&#8211; C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i;<\/p>\n<p>&#8211; C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<ul>\n<li>Quy \u0111\u1ecbnh n\u00e0y t\u1ea1o c\u01a1 s\u1edf th\u1ed1ng nh\u1ea5t trong vi\u1ec7c l\u1ef1a ch\u1ecdn d\u1eef li\u1ec7u so s\u00e1nh, \u0111\u1ed3ng th\u1eddi \u01b0u ti\u00ean c\u00e1c ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u1ed9c l\u1eadp, minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng.<\/li>\n<\/ul>\n<p><strong>3. N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft l\u00ean 500 t\u1ef7 \u0111\u1ed3ng<\/strong><\/p>\n<ul>\n<li>N\u0110 255 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, trong \u0111\u00f3:<\/li>\n<\/ul>\n<p>&#8211; N\u00e2ng ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 theo c\u01a1 ch\u1ebf t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn an to\u00e0n t\u1eeb 200 t\u1ef7 \u0111\u1ed3ng l\u00ean d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p>&#8211; B\u00e3i b\u1ecf ti\u00eau ch\u00ed \u0111\u1ecbnh t\u00ednh nh\u01b0 &#8220;th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n&#8221; khi xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1.<\/p>\n<ul>\n<li>C\u00e1c thay \u0111\u1ed5i n\u00e0y gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, gi\u1ea3m v\u01b0\u1edbng m\u1eafc trong th\u1ef1c t\u1ebf v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<\/ul>\n<p><strong>4. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR)<\/strong><\/p>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 18.000 t\u1ef7 \u0111\u1ed3ng sang m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u EUR, x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh li\u1ec1n tr\u01b0\u1edbc v\u00e0 quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1.<\/li>\n<li>Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c t\u1eadp \u0111o\u00e0n c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p CbCR ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o theo \u0111\u1ecbnh d\u1ea1ng XML trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao (UPE).<\/li>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p M\u1eabu s\u1ed1 01\/TB-BCLN \u0111\u1ec3 th\u00f4ng b\u00e1o \u0111\u01a1n v\u1ecb n\u1ed9p CbCR c\u1ee7a t\u1eadp \u0111o\u00e0n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u1ee7a UPE. M\u1eabu n\u00e0y ch\u1ec9 n\u1ed9p m\u1ed9t l\u1ea7n v\u00e0 ch\u1ec9 ph\u1ea3i c\u1eadp nh\u1eadt khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin (trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i).<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh c\u0169ng kh\u1eb3ng \u0111\u1ecbnh B\u00e1o c\u00e1o CbCR kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<\/ul>\n<p><strong>5. L\u00e0m r\u00f5 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) t\u1ea1i Vi\u1ec7t Nam<\/strong><\/p>\n<ul>\n<li>N\u0110 255 quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao (UPE) \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam, c\u1ee5 th\u1ec3:<\/li>\n<\/ul>\n<p>&#8211; Kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam n\u1ebfu UPE ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u00e3 n\u1ed9p CbCR t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi Vi\u1ec7t Nam.<\/p>\n<p>&#8211; Ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam khi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i CbCR v\u1edbi Vi\u1ec7t Nam m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin (systemic failure).<\/p>\n<p>&#8211; Kh\u00f4ng ph\u1ea3i n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam n\u1ebfu UPE \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i do kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng doanh thu, quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu.<\/p>\n<p>&#8211; Ngh\u0129a v\u1ee5 n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ph\u00e1t sinh khi Vi\u1ec7t Nam \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf v\u1ec1 b\u1ea3o m\u1eadt, t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ph\u00f9 h\u1ee3p d\u1eef li\u1ec7u CbCR, theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<ul>\n<li>So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP, c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0m r\u00f5 h\u01a1n \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 n\u1ed9p CbCR t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia theo d\u00f5i ch\u1eb7t ch\u1ebd c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u00f4ng ty m\u1eb9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 255\/2026\/ND-CP QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1C GIAO D\u1ecaCH LI\u00caN K\u1ebeT C\u1ee6A NH\u1eeeNG DOANH NGHI\u1ec6P C\u00d3 QUAN H\u1ec6 LI\u00caN K\u1ebeT Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 255\/2026\/N\u0110-CP (\u201cN\u0110 255\u201d) v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, thay&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=6165"}],"version-history":[{"count":2,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6165\/revisions"}],"predecessor-version":[{"id":6178,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6165\/revisions\/6178"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4684"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}