{"id":6261,"date":"2026-04-14T15:38:35","date_gmt":"2026-04-14T08:38:35","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6261"},"modified":"2026-04-14T15:38:57","modified_gmt":"2026-04-14T08:38:57","slug":"thu-tuc-giai-the-cong-ty-2026","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/","title":{"rendered":"Th\u1ee7 T\u1ee5c Gi\u1ea3i Th\u1ec3 C\u00f4ng Ty 2026 \u2013 H\u01b0\u1edbng D\u1eabn Chi Ti\u1ebft T\u1eebng B\u01b0\u1edbc"},"content":{"rendered":"<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty l\u00e0 quy tr\u00ecnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c khi doanh nghi\u1ec7p mu\u1ed1n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a, vi\u1ec7c n\u1eafm r\u00f5 tr\u00ecnh t\u1ef1 t\u1eeb kh\u00e2u th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn khi x\u00f3a t\u00ean tr\u00ean <a title=\"null\" href=\"https:\/\/dangkykinhdoanh.gov.vn\/vn\/Pages\/Trangchu.aspx\" target=\"_blank\" rel=\"noopener\">National Portal<\/a> s\u1ebd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng cho n\u0103m 2026.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Cac_truong_hop_va_dieu_kien_giai_the_cong_ty_theo_luat\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 c\u00f4ng ty theo lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Ho_so_giai_the_cong_ty_can_chuan_bi_theo_quy_dinh_hien_hanh\" >H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty c\u1ea7n chu\u1ea9n b\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Quy_trinh_giai_the_doanh_nghiep_chi_tiet_tung_buoc\" >Quy tr\u00ecnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p chi ti\u1ebft t\u1eebng b\u01b0\u1edbc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Thong_qua_quyet_dinh_va_thong_bao_tinh_trang_doanh_nghiep\" >Th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Hoan_thanh_nghia_vu_thue_va_quyet_toan_thue_giai_the\" >Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf gi\u1ea3i th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Thanh_ly_tai_san_va_thanh_toan_cac_nghia_vu_no\" >Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Nop_ho_so_tai_co_quan_dang_ky_kinh_doanh\" >Submit the application to the business registration authority.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Thoi_gian_va_chi_phi_thuc_hien_thu_tuc_giai_the_cong_ty\" >Th\u1eddi gian v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Du_kien_thoi_gian_hoan_tat_theo_tinh_trang_doanh_nghiep\" >D\u1ef1 ki\u1ebfn th\u1eddi gian ho\u00e0n t\u1ea5t theo t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Chi_phi_thuc_hien_dong_cua_doanh_nghiep\" >Chi ph\u00ed th\u1ef1c hi\u1ec7n \u0111\u00f3ng c\u1eeda doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Nhung_rui_ro_phap_ly_khi_khong_tuan_thu_dung_quy_dinh\" >Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd khi kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Giai_dap_thac_mac_thuong_gap_ve_thu_tuc_giai_the_cong_ty\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/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:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Cong_ty_dang_no_thue_co_thuc_hien_giai_the_duoc_khong\" >C\u00f4ng ty \u0111ang n\u1ee3 thu\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Thoi_gian_toi_thieu_de_hoan_tat_quy_trinh_la_bao_lau\" >Th\u1eddi gian t\u1ed1i thi\u1ec3u \u0111\u1ec3 ho\u00e0n t\u1ea5t quy tr\u00ecnh l\u00e0 bao l\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Nguoi_dai_dien_phap_luat_co_bi_anh_huong_neu_lam_sai_luat\" >Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1ebfu l\u00e0m sai lu\u1eadt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Co_bat_buoc_phai_dang_bao_khi_lam_thong_bao_cham_dut_hoat_dong\" >C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng b\u00e1o khi l\u00e0m th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Doanh_nghiep_co_duoc_rut_lai_quyet_dinh_da_nop_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c r\u00fat l\u1ea1i quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 n\u1ed9p kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/thu-tuc-giai-the-cong-ty-2026\/#Ket_luan_ve_thu_tuc_giai_the_cong_ty\" >K\u1ebft lu\u1eadn v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_va_dieu_kien_giai_the_cong_ty_theo_luat\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i th\u1ec3 c\u00f4ng ty theo lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6262\" aria-describedby=\"caption-attachment-6262\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6262\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-va-dieu-kien-giai-the-cong-ty-theo-luat.jpg\" alt=\"Ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p va\u0300 \u0111ie\u0302\u0300u kie\u0323\u0302n gia\u0309i the\u0302\u0309 co\u0302ng ty theo lua\u0323\u0302t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-va-dieu-kien-giai-the-cong-ty-theo-luat.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-va-dieu-kien-giai-the-cong-ty-theo-luat-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-va-dieu-kien-giai-the-cong-ty-theo-luat-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-va-dieu-kien-giai-the-cong-ty-theo-luat-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Cac-truong-hop-va-dieu-kien-giai-the-cong-ty-theo-luat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6262\" class=\"wp-caption-text\">Ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p va\u0300 \u0111ie\u0302\u0300u kie\u0323\u0302n gia\u0309i the\u0302\u0309 co\u0302ng ty theo lua\u0323\u0302t<\/figcaption><\/figure>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 207 <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Doanh-nghiep-so-59-2020-QH14-427301.aspx\" target=\"_blank\" rel=\"noopener\">Enterprise Law 2020<\/a>, vi\u1ec7c ch\u1ea5m d\u1ee9t t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n kh\u00f4ng ch\u1ec9 l\u00e0 mong mu\u1ed1n ch\u1ee7 quan m\u00e0 ph\u1ea3i d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty t\u1ef1 nguy\u1ec7n ho\u1eb7c b\u1eaft bu\u1ed9c khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>K\u1ebft th\u00fac th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng ghi trong \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty m\u00e0 kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n t\u1eeb c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c c\u1ed5 \u0111\u00f4ng.<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh t\u1ef1 nguy\u1ec7n t\u1eeb ch\u1ee7 doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean \u0111\u1ed1i v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, ho\u1eb7c \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/li>\n<li>C\u00f4ng ty kh\u00f4ng c\u00f2n \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh trong 06 th\u00e1ng li\u00ean t\u1ee5c m\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/li>\n<li>B\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p do vi ph\u1ea1m ph\u00e1p lu\u1eadt kinh doanh ho\u1eb7c theo ph\u00e1n quy\u1ebft cu\u1ed1i c\u00f9ng c\u1ee7a T\u00f2a \u00e1n khi\u1ebfn ph\u00e1p nh\u00e2n bu\u1ed9c ph\u1ea3i ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty.<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c: C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 207, ph\u00e1p nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf khi b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c v\u00e0 kh\u00f4ng trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c c\u01a1 quan tr\u1ecdng t\u00e0i \u0111\u1ec3 ho\u00e0n t\u1ea5t quy tr\u00ecnh n\u00e0y.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_giai_the_cong_ty_can_chuan_bi_theo_quy_dinh_hien_hanh\"><\/span>H\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 c\u00f4ng ty c\u1ea7n chu\u1ea9n b\u1ecb theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 b\u1ed9 h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty \u0111\u01b0\u1ee3c Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh ch\u1ea5p thu\u1eadn ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 210 Lu\u1eadt doanh nghi\u1ec7p 2020:<\/p>\n<ul>\n<li>Th\u00f4ng b\u00e1o v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-01-2021-TT-BKHDT-huong-dan-dang-ky-doanh-nghiep-465911.aspx\" target=\"_blank\" rel=\"noopener\">Circular 01\/2021\/TT-BKH\u0110T<\/a>.<\/li>\n<li>Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh v\u00e0 b\u1ea3n sao bi\u00ean b\u1ea3n h\u1ecdp v\u1ec1 vi\u1ec7c th\u00f4ng qua ph\u01b0\u01a1ng \u00e1n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>Danh s\u00e1ch ch\u1ee7 n\u1ee3 v\u00e0 s\u1ed1 n\u1ee3 \u0111\u00e3 thanh to\u00e1n, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 n\u1ee3 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi ti\u1ebfn h\u00e0nh \u0111\u00f3ng c\u1eeda doanh nghi\u1ec7p.<\/li>\n<li>B\u00e1o c\u00e1o thanh l\u00fd t\u00e0i s\u1ea3n doanh nghi\u1ec7p, n\u00eau r\u00f5 danh s\u00e1ch c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 gi\u00e1 tr\u1ecb thu h\u1ed3i th\u1ef1c t\u1ebf.<\/li>\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p b\u1ea3n g\u1ed1c.<\/li>\n<li>Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf (M\u1eabu 24\/\u0110K-TCT) ban h\u00e0nh b\u1edfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ph\u1ee5c v\u1ee5 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_giai_the_doanh_nghiep_chi_tiet_tung_buoc\"><\/span>Quy tr\u00ecnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p chi ti\u1ebft t\u1eebng b\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6263\" aria-describedby=\"caption-attachment-6263\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6263\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-giai-the-doanh-nghiep-chi-tiet-tung-buoc.jpg\" alt=\"Quy tri\u0300nh gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p chi tie\u0302\u0301t tu\u031b\u0300ng bu\u031bo\u031b\u0301c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-giai-the-doanh-nghiep-chi-tiet-tung-buoc.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-giai-the-doanh-nghiep-chi-tiet-tung-buoc-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-giai-the-doanh-nghiep-chi-tiet-tung-buoc-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-giai-the-doanh-nghiep-chi-tiet-tung-buoc-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-giai-the-doanh-nghiep-chi-tiet-tung-buoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6263\" class=\"wp-caption-text\">Quy tri\u0300nh gia\u0309i the\u0302\u0309 doanh nghie\u0323\u0302p chi tie\u0302\u0301t tu\u031b\u0300ng bu\u031bo\u031b\u0301c<\/figcaption><\/figure>\n<p>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n hi\u1ec7n nay d\u1ef1a tr\u00ean c\u01a1 ch\u1ebf li\u00ean th\u00f4ng gi\u1eefa c\u01a1 quan Thu\u1ebf v\u00e0 c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh nh\u1eb1m c\u1eaft gi\u1ea3m t\u1ed1i \u0111a th\u1eddi gian ch\u1edd \u0111\u1ee3i. Trong c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh n\u1ee3 thu\u1ebf kh\u00f3 \u0111\u1ed1i chi\u1ebfu khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty, s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb m\u1ea1ng l\u01b0\u1edbi <a title=\"null\" href=\"https:\/\/man.net.vn\/dich-vu-quyet-toan-thue\/\" target=\"_blank\" rel=\"noopener\">MAN &#8211; Master Accountant Network<\/a> gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n chuy\u00ean s\u00e2u tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_qua_quyet_dinh_va_thong_bao_tinh_trang_doanh_nghiep\"><\/span>Th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh b\u1eaft \u0111\u1ea7u th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 208 Lu\u1eadt doanh nghi\u1ec7p 2020, doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n<ul>\n<li>N\u1ed9p th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng n\u00e0y l\u00ean Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd qu\u1ed1c gia.<\/li>\n<li>G\u1eedi th\u00f4ng b\u00e1o quy\u1ebft \u0111\u1ecbnh \u0111\u00f3ng c\u1eeda ph\u00e1p nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00e1c ch\u1ee7 n\u1ee3 v\u00e0 ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i li\u00ean quan.<\/li>\n<li>V\u0103n b\u1ea3n g\u1eedi \u0111i ph\u1ea3i n\u00eau r\u00f5 ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thanh_nghia_vu_thue_va_quyet_toan_thue_giai_the\"><\/span>Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf gi\u1ea3i th\u1ec3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 44 <a title=\"null\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-quan-ly-thue-2019-387595.aspx\" target=\"_blank\" rel=\"noopener\">Tax Administration Law 2019<\/a>, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty. C\u00e1c n\u1ed9i dung th\u1ef1c hi\u1ec7n bao g\u1ed3m:<\/p>\n<ul>\n<li>N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.<\/li>\n<li>Th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f2n t\u1ed3n v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng trong khu\u00f4n kh\u1ed5 quy tr\u00ecnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>Ch\u1ed1t s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean t\u00ednh \u0111\u1ebfn ng\u00e0y ch\u1ea5m d\u1ee9t m\u1ecdi ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>Sau khi ki\u1ec3m tra s\u1ed1 li\u1ec7u, c\u01a1 quan thu\u1ebf s\u1ebd ban h\u00e0nh th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c c\u00e1c b\u01b0\u1edbc c\u1ee7a th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_ly_tai_san_va_thanh_toan_cac_nghia_vu_no\"><\/span>Thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u00e1c b\u00ean li\u00ean quan khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty.<\/p>\n<p><strong>B\u1ea3ng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n n\u1ee3 khi doanh nghi\u1ec7p \u0111\u00f3ng c\u1eeda<\/strong><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>B\u1ea3ng th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n n\u1ee3 khi doanh nghi\u1ec7p \u0111\u00f3ng c\u1eeda<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">Order of priority<\/th>\n<th style=\"text-align: center;\">\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung thanh to\u00e1n<\/th>\n<th style=\"text-align: center;\">Legal basis<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Priority 1<\/td>\n<td style=\"text-align: center;\">Outstanding wages, severance pay, social insurance, and other employee benefits.<\/td>\n<td style=\"text-align: center;\">Lu\u1eadt doanh nghi\u1ec7p &amp; Lu\u1eadt lao \u0111\u1ed9ng<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Priority 2<\/td>\n<td style=\"text-align: center;\">C\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/td>\n<td style=\"text-align: center;\">Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Priority 3<\/td>\n<td style=\"text-align: center;\">C\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3 kh\u00e1c (nh\u00e0 cung c\u1ea5p, ng\u00e2n h\u00e0ng, \u0111\u1ed1i t\u00e1c).<\/td>\n<td style=\"text-align: center;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Cu\u1ed1i c\u00f9ng<\/td>\n<td style=\"text-align: center;\">Chia ph\u1ea7n t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c c\u1ed5 \u0111\u00f4ng.<\/td>\n<td style=\"text-align: center;\">\u0110i\u1ec1u l\u1ec7 c\u00f4ng ty<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u01b0u \u00fd: Sau khi thanh to\u00e1n h\u1ebft n\u1ee3 v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty, ph\u1ea7n t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i m\u1edbi \u0111\u01b0\u1ee3c chia cho ch\u1ee7 s\u1edf h\u1eefu. N\u1ebfu m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n sang ph\u01b0\u01a1ng \u00e1n ph\u00e1 s\u1ea3n thay v\u00ec ti\u1ebfp t\u1ee5c quy tr\u00ecnh th\u00f4ng th\u01b0\u1eddng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nop_ho_so_tai_co_quan_dang_ky_kinh_doanh\"><\/span>Submit the application to the business registration authority.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi ho\u00e0n th\u00e0nh m\u1ecdi ngh\u0129a v\u1ee5 thu\u1ebf, doanh nghi\u1ec7p g\u1eedi b\u1ed9 h\u1ed3 s\u01a1 <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/giai-the-doanh-nghiep\/\">th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<\/a> ho\u00e0n ch\u1ec9nh l\u00ean Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh s\u1ebd ch\u00ednh th\u1ee9c c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p \u0111\u00e3 x\u00f3a t\u00ean tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_gian_va_chi_phi_thuc_hien_thu_tuc_giai_the_cong_ty\"><\/span>Th\u1eddi gian v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1eddi gian x\u1eed l\u00fd th\u1ef1c t\u1ebf th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o c\u00f4ng t\u00e1c h\u1eadu ki\u1ec3m t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 s\u1ef1 minh b\u1ea1ch c\u1ee7a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_kien_thoi_gian_hoan_tat_theo_tinh_trang_doanh_nghiep\"><\/span>D\u1ef1 ki\u1ebfn th\u1eddi gian ho\u00e0n t\u1ea5t theo t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Doanh nghi\u1ec7p kh\u00f4ng n\u1ee3 v\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng:<\/strong> Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty th\u01b0\u1eddng m\u1ea5t t\u1eeb 1.5 \u0111\u1ebfn 2.5 th\u00e1ng.<\/li>\n<li><strong>Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean t\u1ee5c:<\/strong> C\u1ea7n t\u1eeb 4 \u0111\u1ebfn 6 th\u00e1ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t quy tr\u00ecnh \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<li><strong>C\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng:<\/strong> Sau 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty m\u00e0 kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i n\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 x\u00f3a t\u00ean.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thuc_hien_dong_cua_doanh_nghiep\"><\/span>Chi ph\u00ed th\u1ef1c hi\u1ec7n \u0111\u00f3ng c\u1eeda doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n ph\u00ed khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty bao g\u1ed3m:<\/p>\n<ul>\n<li>L\u1ec7 ph\u00ed c\u00f4ng b\u1ed1 n\u1ed9i dung \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 tr\u00ean c\u1ed5ng th\u00f4ng tin doanh nghi\u1ec7p.<\/li>\n<li>Ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u00e1p l\u00fd v\u00e0 r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai ho\u1eb7c n\u1ee3 thu\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/giai-the-doanh-nghiep\/chi-phi-giai-the\/\">chi ph\u00ed gi\u1ea3i th\u1ec3<\/a>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_phap_ly_khi_khong_tuan_thu_dung_quy_dinh\"><\/span>Nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd khi kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf m\u00e0 b\u1ecf qua th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty, c\u00e1c r\u1ee7i ro theo Ngh\u1ecb \u0111\u1ecbnh 122\/2021\/N\u0110-CP g\u1ed3m:<\/p>\n<ul>\n<li>X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 20 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng th\u1ef1c hi\u1ec7n quy tr\u00ecnh theo quy \u0111\u1ecbnh sau khi b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n<li>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n ho\u1eb7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh n\u1ebfu h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty ch\u01b0a ho\u00e0n t\u1ea5t do n\u1ee3 thu\u1ebf.<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf s\u1ebd ti\u1ebfp t\u1ee5c c\u1ed9ng d\u1ed3n, g\u00e2y thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh n\u1eb7ng n\u1ec1 khi doanh nghi\u1ec7p b\u1ecf b\u00ea c\u00e1c ngh\u0129a v\u1ee5 n\u00e0y.<\/li>\n<\/ul>\n<p>S\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap ch\u1ee7 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty m\u1ed9t c\u00e1ch tinh t\u1ebf, an to\u00e0n v\u00e0 nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ti\u1ec1m \u1ea9n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_thuong_gap_ve_thu_tuc_giai_the_cong_ty\"><\/span>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c c\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m gi\u00fap doanh nghi\u1ec7p g\u1ee1 r\u1ed1i khi ti\u1ebfn h\u00e0nh \u0111\u00f3ng c\u1eeda ph\u00e1p nh\u00e2n:<\/p>\n<section><summary><h3 ><span class=\"ez-toc-section\" id=\"Cong_ty_dang_no_thue_co_thuc_hien_giai_the_duoc_khong\"><\/span>C\u00f4ng ty \u0111ang n\u1ee3 thu\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Kh\u00f4ng, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ho\u00e0n th\u00e0nh m\u1ecdi ngh\u0129a v\u1ee5 n\u1ee3 thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u01b0\u1edbc cu\u1ed1i c\u00f9ng c\u1ee7a th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Thoi_gian_toi_thieu_de_hoan_tat_quy_trinh_la_bao_lau\"><\/span>Th\u1eddi gian t\u1ed1i thi\u1ec3u \u0111\u1ec3 ho\u00e0n t\u1ea5t quy tr\u00ecnh l\u00e0 bao l\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Th\u1eddi gian th\u1ef1c t\u1ebf c\u1ee7a th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty th\u01b0\u1eddng t\u1eeb 2 \u0111\u1ebfn 4 th\u00e1ng, bao g\u1ed3m kh\u00e2u quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 th\u1eddi gian ch\u1edd ph\u1ea3n h\u1ed3i tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ed1c gia.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Nguoi_dai_dien_phap_luat_co_bi_anh_huong_neu_lam_sai_luat\"><\/span>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng n\u1ebfu l\u00e0m sai lu\u1eadt?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">C\u00f3, n\u1ebfu th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty kh\u00f4ng ho\u00e0n t\u1ea5t, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ec3 b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n v\u00e0 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Co_bat_buoc_phai_dang_bao_khi_lam_thong_bao_cham_dut_hoat_dong\"><\/span>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng b\u00e1o khi l\u00e0m th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Hi\u1ec7n nay th\u00f4ng tin v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i t\u1ef1 \u0111\u1ed9ng tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia ngay khi c\u01a1 quan ch\u1ee9c n\u0103ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n b\u00e1o gi\u1ea5y.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_rut_lai_quyet_dinh_da_nop_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c r\u00fat l\u1ea1i quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 n\u1ed9p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">C\u00f3 th\u1ec3 r\u00fat l\u1ea1i n\u1ebfu ch\u01b0a th\u1ef1c hi\u1ec7n b\u01b0\u1edbc x\u00f3a t\u00ean cu\u1ed1i c\u00f9ng c\u1ee7a th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty b\u1eb1ng c\u00e1ch g\u1eedi th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh l\u00ean c\u01a1 quan ch\u1ee9c n\u0103ng. <\/div><\/div><\/section>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_thu_tuc_giai_the_cong_ty\"><\/span>K\u1ebft lu\u1eadn v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i trong kh\u00e2u quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 thanh to\u00e1n n\u1ee3. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang tr\u00ecnh t\u1ef1 ph\u00e1p lu\u1eadt kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u00eam \u0111\u1eb9p m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 an to\u00e0n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty di\u1ec5n ra su\u00f4n s\u1ebb, doanh nghi\u1ec7p n\u00ean tham v\u1ea5n c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n \u0111\u1ec3 t\u1ea5t to\u00e1n m\u1ecdi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi x\u00f3a t\u00ean ch\u00ednh th\u1ee9c.<\/p>\n<p><strong>Contact information for Man \u2013 Master Accountant Network<\/strong><\/p>\n<ul>\n<li><strong>Address:<\/strong>\u00a0No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li><strong>Mobile\/Zalo:<\/strong>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li><strong>E-mail:<\/strong>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>Content is moderated by:\u00a0<a title=\"null\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><strong>Mr. Le Hoang Tuyen<\/strong><\/a>\u00a0\u2013 Founder &amp; CEO of Man,\u00a0<strong>CPA Vietnam Auditors<\/strong>\u00a0With over 30 years of experience in accounting, auditing, and financial consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 c\u00f4ng ty l\u00e0 quy tr\u00ecnh ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c khi doanh nghi\u1ec7p mu\u1ed1n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a, vi\u1ec7c n\u1eafm r\u00f5 tr\u00ecnh t\u1ef1 t\u1eeb kh\u00e2u th\u00f4ng qua quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn khi x\u00f3a t\u00ean tr\u00ean C\u1ed5ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6264,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,14],"tags":[],"class_list":["post-6261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-giai-the"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6261"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6261\/revisions"}],"predecessor-version":[{"id":6265,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6261\/revisions\/6265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6264"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}