{"id":12404,"date":"2025-08-26T03:37:30","date_gmt":"2025-08-26T03:37:30","guid":{"rendered":"https:\/\/mva.vn\/?p=12404"},"modified":"2025-08-26T03:37:30","modified_gmt":"2025-08-26T03:37:30","slug":"ho-so-thu-tuc-thanh-lap-chi-nhanh-hach-toan-doc-lap-moi-nhat-2025","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-thu-tuc-thanh-lap-chi-nhanh-hach-toan-doc-lap-moi-nhat-2025\/","title":{"rendered":"H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp \u2013 M\u1edbi nh\u1ea5t 2025"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng quy m\u00f4, vi\u1ec7c th\u00e0nh l\u1eadp <\/span>chi nh\u00e1nh<\/b> l\u00e0 l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn \u0111\u1ec3 m\u1edf r\u1ed9ng m\u1ea1ng l\u01b0\u1edbi ho\u1ea1t \u0111\u1ed9ng, t\u0103ng t\u00ednh c\u1ea1nh tranh v\u00e0 ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng m\u1edbi. Trong \u0111\u00f3, <\/span>chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/b> l\u00e0 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c nhi\u1ec1u c\u00f4ng ty l\u1ef1a ch\u1ecdn b\u1edfi t\u00ednh ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 quan h\u1ec7 \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, <\/span>MVA Vi\u1ec7t Nam<\/b> s\u1ebd t\u1ed5ng h\u1ee3p chi ti\u1ebft <\/span>h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp \u2013 c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t n\u0103m 2025<\/b>, gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 v\u00e0 tri\u1ec3n khai thu\u1eadn l\u1ee3i.<\/span><\/p>\n

I. Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/b><\/h2>\n

Theo <\/span>Lu\u1eadt Doanh nghi\u1ec7p 2020<\/b>, chi nh\u00e1nh l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n ch\u1ee9c n\u0103ng c\u1ee7a doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 ch\u1ee9c n\u0103ng \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n.<\/span><\/p>\n

    \n
  • Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/b>: C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed9c l\u1eadp v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh. Chi nh\u00e1nh c\u00f3 th\u1ec3 m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ri\u00eang, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n
  • Kh\u00e1c v\u1edbi chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/b>: Kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec1u t\u1eadp trung v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n

    N\u00f3i c\u00e1ch kh\u00e1c, chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1ea1t \u0111\u1ed9ng g\u1ea7n gi\u1ed1ng nh\u01b0 m\u1ed9t doanh nghi\u1ec7p thu nh\u1ecf, nh\u01b0ng v\u1eabn ph\u1ee5 thu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u1edbi c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

    II. L\u1ee3i \u00edch khi th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/h2>\n
      \n
    • Ch\u1ee7 \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b>: C\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ri\u00eang.<\/span><\/li>\n
    • M\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng<\/b>: Linh ho\u1ea1t tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng m\u1edbi.<\/span><\/li>\n
    • T\u0103ng uy t\u00edn<\/b>: Chi nh\u00e1nh c\u00f3 con d\u1ea5u, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng ri\u00eang n\u00ean d\u1ec5 d\u00e0ng giao d\u1ecbch v\u1edbi \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n
    • H\u1ea1n ch\u1ebf r\u1ee7i ro<\/b>: N\u1ebfu chi nh\u00e1nh thua l\u1ed7, c\u00f4ng ty m\u1eb9 c\u00f3 th\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1t h\u01a1n.<\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

      III. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp (2025)<\/b><\/h2>\n

      Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

      – Th\u00f4ng b\u00e1o l\u1eadp chi nh\u00e1nh<\/b> (theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II-11, Th\u00f4ng t\u01b0 01\/2021\/TT-BKH\u0110T).<\/span><\/p>\n

      – Quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/b> v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp chi nh\u00e1nh:<\/span>
      \n<\/span><\/p>\n

        \n
      • \u0110\u1ed1i v\u1edbi c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh: Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean h\u1ee3p danh.<\/span><\/li>\n<\/ul>\n

        – Bi\u00ean b\u1ea3n h\u1ecdp<\/b> (n\u1ebfu c\u00f3).<\/span><\/p>\n

        – B\u1ea3n sao gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u chi nh\u00e1nh<\/b> (CMND\/CCCD\/h\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c).<\/span>
        \n<\/span>– Gi\u1ea5y \u1ee7y quy\u1ec1n<\/b> cho ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 (n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p).<\/span><\/p>\n

        IV. Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/b><\/h2>\n

        B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1<\/b><\/p>\n

        Doanh nghi\u1ec7p chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean.<\/span><\/p>\n

        B\u01b0\u1edbc 2: N\u1ed9p h\u1ed3 s\u01a1<\/b><\/p>\n

          \n
        • N\u1ed9p tr\u1ef1c tuy\u1ebfn qua C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (https:\/\/dangkykinhdoanh.gov.vn).<\/span><\/li>\n
        • Ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i <\/span>Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh<\/b> thu\u1ed9c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 n\u01a1i chi nh\u00e1nh \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/li>\n<\/ul>\n

          B\u01b0\u1edbc 3: Nh\u1eadn k\u1ebft qu\u1ea3<\/b><\/p>\n

          Trong v\u00f2ng <\/span>03 ng\u00e0y l\u00e0m vi\u1ec7c<\/b>, n\u1ebfu h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh s\u1ebd c\u1ea5p <\/span>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh<\/b>.<\/span><\/p>\n

          B\u01b0\u1edbc 4: C\u00f4ng b\u1ed1 th\u00f4ng tin chi nh\u00e1nh<\/b><\/p>\n

          Trong v\u00f2ng <\/span>30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/b>, doanh nghi\u1ec7p ph\u1ea3i c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia.<\/span><\/p>\n

          B\u01b0\u1edbc 5: Kh\u1eafc d\u1ea5u v\u00e0 th\u00f4ng b\u00e1o m\u1eabu d\u1ea5u<\/b><\/p>\n

          Chi nh\u00e1nh c\u00f3 th\u1ec3 t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1eabu d\u1ea5u v\u00e0 s\u1ed1 l\u01b0\u1ee3ng con d\u1ea5u. Sau \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o m\u1eabu d\u1ea5u v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

          B\u01b0\u1edbc 6: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/b><\/p>\n

            \n
          • \u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf chi nh\u00e1nh.<\/span><\/li>\n
          • Th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n (\u0111\u1ed9c l\u1eadp).<\/span><\/li>\n
          • \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
          • M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n
          • Thi\u1ebft l\u1eadp s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang.<\/span><\/li>\n<\/ul>\n

            VI. Ngh\u0129a v\u1ee5 c\u1ee7a chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp sau khi th\u00e0nh l\u1eadp<\/b><\/h2>\n
              \n
            • N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b> (m\u1ee9c 1.000.000 \u2013 3.000.000 VN\u0110\/n\u0103m).<\/span><\/li>\n
            • K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNDN, TNCN<\/b> theo quy \u0111\u1ecbnh.<\/span><\/li>\n
            • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp<\/b> g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n
            • B\u00e1o c\u00e1o lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b> n\u1ebfu chi nh\u00e1nh c\u00f3 nh\u00e2n vi\u00ean.<\/span><\/li>\n
            • Th\u1ef1c hi\u1ec7n treo bi\u1ec3n hi\u1ec7u<\/b> t\u1ea1i tr\u1ee5 s\u1edf chi nh\u00e1nh.<\/span><\/li>\n<\/ul>\n

              VII. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng n\u0103m 2025<\/b><\/h2>\n
                \n
              • Th\u00f4ng tin ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u chi nh\u00e1nh ph\u1ea3i kh\u1edbp v\u1edbi gi\u1ea5y t\u1edd ph\u00e1p l\u00fd.<\/span><\/li>\n
              • \u0110\u1ecba ch\u1ec9 chi nh\u00e1nh ph\u1ea3i c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p (h\u1ee3p \u0111\u1ed3ng thu\u00ea, s\u1ed5 \u0111\u1ecf\u2026).<\/span><\/li>\n
              • Chi nh\u00e1nh ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u00fang lo\u1ea1i h\u00ecnh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ngay t\u1eeb \u0111\u1ea7u.<\/span><\/li>\n
              • Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i quy \u0111\u1ecbnh m\u1edbi t\u1eeb <\/span>Lu\u1eadt Doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i 2025<\/b> (n\u1ebfu \u0111\u01b0\u1ee3c ban h\u00e0nh) \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi.<\/span><\/li>\n<\/ul>\n

                VIII. D\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i MVA Vi\u1ec7t Nam<\/b><\/h2>\n

                \u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 tr\u00e1nh sai s\u00f3t, <\/span>MVA Vi\u1ec7t Nam<\/b> cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i:<\/span><\/p>\n

                  \n
                • T\u01b0 v\u1ea5n h\u00ecnh th\u1ee9c chi nh\u00e1nh ph\u00f9 h\u1ee3p (h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c ph\u1ee5 thu\u1ed9c).<\/span><\/li>\n
                • So\u1ea1n th\u1ea3o v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 th\u00e0nh l\u1eadp chi nh\u00e1nh.<\/span><\/li>\n
                • \u0110\u1ea1i di\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi S\u1edf KH\u0110T.<\/span><\/li>\n
                • Nh\u1eadn v\u00e0 b\u00e0n giao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh.<\/span><\/li>\n
                • Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu\u1ebf, kh\u1eafc d\u1ea5u, m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n
                • H\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n

                  IX. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                  Th\u00e0nh l\u1eadp <\/span>chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/b> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho doanh nghi\u1ec7p mu\u1ed1n m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch. Tuy nhi\u00ean, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n

                  V\u1edbi <\/span>d\u1ecbch v\u1ee5 th\u00e0nh l\u1eadp chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp \u2013 m\u1edbi nh\u1ea5t 2025<\/b> c\u1ee7a <\/span>MVA Vi\u1ec7t Nam<\/b>, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1eeb A\u2013Z, \u0111\u1ea3m b\u1ea3o nhanh ch\u00f3ng, ti\u1ebft ki\u1ec7m v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

                  \ud83d\udc49 Li\u00ean h\u1ec7 ngay <\/span>MVA Vi\u1ec7t Nam<\/b> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 \u0111\u1ed3ng h\u00e0nh trong h\u00e0nh tr\u00ecnh ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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