{"id":6628,"date":"2026-08-20T14:46:21","date_gmt":"2026-08-20T07:46:21","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6628"},"modified":"2026-08-20T14:46:41","modified_gmt":"2026-08-20T07:46:41","slug":"tu-van-thue-giao-dich-ma","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/","title":{"rendered":"T\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&#038;A v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf"},"content":{"rendered":"<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 14px 18px; margin: 20px 0;\">\n<div style=\"font-size: 16px; font-weight: bold; color: #b47500; margin-bottom: 8px; line-height: 1.6;\">\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Mr. Le Hoang Tuyen<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Ch\u1ee9c danh:<\/strong> S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network<br \/>\n<strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1:<\/strong> CPA Vietnam Auditors<br \/>\n<strong>Kinh nghi\u1ec7m:<\/strong> H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 10px; padding-top: 10px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>Note:<\/strong> N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. Vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1edfi chuy\u00ean gia c\u1ee7a MAN sau khi xem x\u00e9t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/div>\n<\/div>\n<p>Giao d\u1ecbch mua b\u00e1n v\u00e0 s\u00e1p nh\u1eadp doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh nhi\u1ec1u v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, Tax Exposure v\u00e0 c\u00e1c y\u00eau c\u1ea7u tu\u00e2n th\u1ee7. Ho\u1ea1t \u0111\u1ed9ng <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dich-vu-tu-van-ma\/\">t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<\/a> c\u1ea7n \u0111\u01b0\u1ee3c tri\u1ec3n khai ngay t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb th\u01b0\u01a1ng v\u1ee5, thay v\u00ec ch\u1edd \u0111\u1ebfn khi c\u00e1c b\u00ean ho\u00e0n t\u1ea5t th\u1ecfa thu\u1eadn, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 b\u1ea3o v\u1ec7 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p m\u1ee5c ti\u00eau.<\/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\/tu-van-thue-giao-dich-ma\/#Tu_van_thue_giao_dich_M_A_la_gi\" >T\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A l\u00e0 g\u00ec<\/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\/tu-van-thue-giao-dich-ma\/#Vi_sao_can_tu_van_thue_truoc_giao_dich_M_A\" >V\u00ec sao c\u1ea7n t\u01b0 v\u1ea5n thu\u1ebf tr\u01b0\u1edbc giao d\u1ecbch M&amp;A<\/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:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Phat_hien_va_danh_gia_rui_ro_thue_cua_doanh_nghiep_muc_tieu\" >Ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ee5c ti\u00eau<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Danh_gia_tac_dong_cua_nghia_vu_thue_den_gia_tri_giao_dich\" >\u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ebfn gi\u00e1 tr\u1ecb giao d\u1ecbch<\/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\/tu-van-thue-giao-dich-ma\/#Ho_tro_dam_phan_va_phan_bo_rui_ro_thue\" >H\u1ed7 tr\u1ee3 \u0111\u00e0m ph\u00e1n v\u00e0 ph\u00e2n b\u1ed5 r\u1ee7i ro thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Tham_dinh_thue_trong_giao_dich_M_A\" >Th\u1ea9m \u0111\u1ecbnh thu\u1ebf trong giao d\u1ecbch M&amp;A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Pham_vi_Tax_Due_Diligence\" >Ph\u1ea1m vi Tax Due Diligence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Cac_nhom_rui_ro_thue_can_danh_gia\" >C\u00e1c nh\u00f3m r\u1ee7i ro thu\u1ebf c\u1ea7n \u0111\u00e1nh gi\u00e1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Ket_qua_tham_dinh_va_tac_dong_den_giao_dich\" >K\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn giao d\u1ecbch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Tu_van_cau_truc_giao_dich_duoi_goc_do_thue\" >T\u01b0 v\u1ea5n c\u1ea5u tr\u00fac giao d\u1ecbch d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Chuyen_nhuong_von_hoac_co_phan\" >Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c c\u1ed5 ph\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Mua_tai_san\" >Mua t\u00e0i s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Sap_nhap_hoac_hop_nhat_doanh_nghiep\" >S\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/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\/tu-van-thue-giao-dich-ma\/#Giao_dich_M_A_co_yeu_to_nuoc_ngoai\" >Giao d\u1ecbch M&amp;A c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Cac_nghia_vu_thue_can_xem_xet_trong_giao_dich_M_A\" >C\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n xem x\u00e9t trong giao d\u1ecbch M&amp;A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Thue_thu_nhap_doanh_nghiep\" >Corporate income tax<\/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\/tu-van-thue-giao-dich-ma\/#Thue_thu_nhap_ca_nhan\" >Personal income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Thue_gia_tri_gia_tang\" >Value Added Tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Tu_van_thue_theo_tung_giai_doan_cua_thuong_vu_M_A\" >T\u01b0 v\u1ea5n thu\u1ebf theo t\u1eebng giai \u0111o\u1ea1n c\u1ee7a th\u01b0\u01a1ng v\u1ee5 M&amp;A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Truoc_khi_ky_ket\" >Tr\u01b0\u1edbc khi k\u00fd k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Ky_ket_va_hoan_tat_giao_dich\" >K\u00fd k\u1ebft v\u00e0 ho\u00e0n t\u1ea5t giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Sau_khi_hoan_tat_M_A\" >Sau khi ho\u00e0n t\u1ea5t M&amp;A<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Quy_trinh_tu_van_thue_giao_dich_M_A_tai_MAN\" >Quy tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A t\u1ea1i MAN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Tiep_nhan_thong_tin_va_xac_dinh_pham_vi_giao_dich\" >Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Ra_soat_ho_so_va_thuc_hien_tham_dinh_thue\" >R\u00e0 so\u00e1t h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Phan_tich_rui_ro_va_de_xuat_phuong_an_xu_ly\" >Ph\u00e2n t\u00edch r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Ho_tro_cau_truc_va_dam_phan_giao_dich\" >H\u1ed7 tr\u1ee3 c\u1ea5u tr\u00fac v\u00e0 \u0111\u00e0m ph\u00e1n giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Ho_tro_nghia_vu_thue_sau_giao_dich\" >H\u1ed7 tr\u1ee3 ngh\u0129a v\u1ee5 thu\u1ebf sau giao d\u1ecbch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Tinh_huong_minh_hoa_quy_trinh_tu_van_thue_M_A\" >T\u00ecnh hu\u1ed1ng minh h\u1ecda quy tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Can_cu_phap_ly_khi_tu_van_thue_M_A\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd khi t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Luat_Thue_thu_nhap_doanh_nghiep_so_672025QH15\" >Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Luat_Thue_gia_tri_gia_tang_so_482024QH15_va_Luat_so_1492025QH15\" >Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 149\/2025\/QH15<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Luat_Thue_thu_nhap_ca_nhan_so_1092025QH15\" >Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Luat_Quan_ly_thue_so_1082025QH15_va_van_ban_huong_dan\" >Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Luat_so_092026QH16\" >Lu\u1eadt s\u1ed1 09\/2026\/QH16<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Vi_sao_doanh_nghiep_nen_lua_chon_MAN_cho_tu_van_thue_M_A\" >V\u00ec sao doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn MAN cho t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Nang_luc_chuyen_mon_va_pham_vi_tu_van\" >N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 ph\u1ea1m vi t\u01b0 v\u1ea5n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Quy_trinh_tu_van_gan_voi_tung_giai_doan_giao_dich\" >Quy tr\u00ecnh t\u01b0 v\u1ea5n g\u1eafn v\u1edbi t\u1eebng giai \u0111o\u1ea1n giao d\u1ecbch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Cau_hoi_thuong_gap_ve_tu_van_thue_giao_dich_M_A\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Tu_van_thue_giao_dich_M_A_bao_gom_nhung_cong_viec_gi\" >T\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Khi_nao_nen_thuc_hien_Tax_Due_Diligence\" >Khi n\u00e0o n\u00ean th\u1ef1c hi\u1ec7n Tax Due Diligence?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/tu-van-thue-giao-dich-ma\/#Nhung_loai_thue_nao_can_xem_xet_trong_giao_dich_M_A\" >Nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o c\u1ea7n xem x\u00e9t trong giao d\u1ecbch M&amp;A?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tu_van_thue_giao_dich_M_A_la_gi\"><\/span>T\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A l\u00e0 g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u01b0 v\u1ea5n thu\u1ebf trong mua b\u00e1n v\u00e0 s\u00e1p nh\u1eadp l\u00e0 d\u1ecbch v\u1ee5 chuy\u00ean gia nh\u1eb1m h\u1ed7 tr\u1ee3 nh\u00e0 \u0111\u1ea7u t\u01b0 thi\u1ebft k\u1ebf c\u1ea5u tr\u00fac giao d\u1ecbch ph\u00f9 h\u1ee3p, th\u1ea9m \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n \u0111\u1ecdng c\u1ee7a doanh nghi\u1ec7p m\u1ee5c ti\u00eau, v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00f9ng thu\u1ebf gi\u00e1n ti\u1ebfp. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y h\u01b0\u1edbng t\u1edbi ch\u1ee7 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n, v\u1edbi m\u1ee5c ti\u00eau ki\u1ec3m so\u00e1t to\u00e0n di\u1ec7n c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh ph\u00e1t sinh trong su\u1ed1t th\u01b0\u01a1ng v\u1ee5.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_can_tu_van_thue_truoc_giao_dich_M_A\"><\/span>V\u00ec sao c\u1ea7n t\u01b0 v\u1ea5n thu\u1ebf tr\u01b0\u1edbc giao d\u1ecbch M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Qu\u00e1 tr\u00ecnh tham gia v\u00e0o m\u1ed9t th\u01b0\u01a1ng v\u1ee5 mua b\u00e1n doanh nghi\u1ec7p \u0111\u00f2i h\u1ecfi s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 t\u00e0i ch\u00ednh l\u1eabn ph\u00e1p l\u00fd. Vi\u1ec7c thi\u1ebfu s\u1ef1 tham gia c\u1ee7a chuy\u00ean gia t\u01b0 v\u1ea5n t\u1eeb s\u1edbm c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh t\u1eeb c\u00e1c ngh\u0129a v\u1ee5 t\u1ed3n \u0111\u1ecdng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_danh_gia_rui_ro_thue_cua_doanh_nghiep_muc_tieu\"><\/span>Ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p m\u1ee5c ti\u00eau<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ho\u1ea1t \u0111\u1ed9ng r\u00e0 so\u00e1t chuy\u00ean s\u00e2u gi\u00fap x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n Tax Exposure, ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a ho\u00e0n t\u1ea5t v\u00e0 nh\u1eefng l\u1ed7 h\u1ed5ng trong l\u1ecbch s\u1eed k\u00ea khai. C\u00e1c r\u1ee7i ro n\u00e0y n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f3c t\u00e1ch k\u1ecbp th\u1eddi s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p sau giao d\u1ecbch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_tac_dong_cua_nghia_vu_thue_den_gia_tri_giao_dich\"><\/span>\u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ebfn gi\u00e1 tr\u1ecb giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf v\u00e0 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p r\u1ea5t kh\u0103ng kh\u00edt. C\u00e1c kho\u1ea3n truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p hay \u01b0u \u0111\u00e3i thu\u1ebf s\u1eafp h\u1ebft hi\u1ec7u l\u1ef1c s\u1ebd l\u00e0m thay \u0111\u1ed5i d\u00f2ng ti\u1ec1n d\u1ef1 ki\u1ebfn, qua \u0111\u00f3 t\u00e1c \u0111\u1ed9ng m\u1ea1nh m\u1ebd \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ecbnh gi\u00e1 cu\u1ed1i c\u00f9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_dam_phan_va_phan_bo_rui_ro_thue\"><\/span>H\u1ed7 tr\u1ee3 \u0111\u00e0m ph\u00e1n v\u00e0 ph\u00e2n b\u1ed5 r\u1ee7i ro thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>K\u1ebft qu\u1ea3 r\u00e0 so\u00e1t thu\u1ebf cung c\u1ea5p c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 c\u00e1c b\u00ean \u0111\u01b0a v\u00e0o b\u00e0n \u0111\u00e0m ph\u00e1n, quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 mua ho\u1eb7c thi\u1ebft l\u1eadp c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ed3i th\u01b0\u1eddng minh b\u1ea1ch. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh gi\u00fap h\u1ea1n ch\u1ebf tranh ch\u1ea5p sau khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>T\u01b0 v\u1ea5n thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi giao d\u1ecbch ho\u00e0n t\u1ea5t nh\u1eb1m gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn di\u1ec7n v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c r\u1ee7i ro thu\u1ebf ti\u1ec1m \u1ea9n. K\u1ebft qu\u1ea3 t\u01b0 v\u1ea5n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh c\u01a1 s\u1edf \u0111\u1ec3 b\u00ean mua \u0111\u00e1nh gi\u00e1 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 mua, xem x\u00e9t c\u00e1c \u0111i\u1ec1u kho\u1ea3n ph\u00e2n b\u1ed5 r\u1ee7i ro v\u00e0 quy\u1ebft \u0111\u1ecbnh ti\u1ebfp t\u1ee5c th\u01b0\u01a1ng v\u1ee5.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tham_dinh_thue_trong_giao_dich_M_A\"><\/span>Th\u1ea9m \u0111\u1ecbnh thu\u1ebf trong giao d\u1ecbch M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6629\" aria-describedby=\"caption-attachment-6629\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6629\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tu-van-thue-giao-dich-MA-va-kiem-soat-rui-ro-thue.png\" alt=\"Tu\u031b va\u0302\u0301n thue\u0302\u0301 giao di\u0323ch M&amp;A va\u0300 kie\u0302\u0309m soa\u0301t ru\u0309i ro thue\u0302\u0301\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tu-van-thue-giao-dich-MA-va-kiem-soat-rui-ro-thue.png 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tu-van-thue-giao-dich-MA-va-kiem-soat-rui-ro-thue-300x169.png 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tu-van-thue-giao-dich-MA-va-kiem-soat-rui-ro-thue-1024x576.png 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tu-van-thue-giao-dich-MA-va-kiem-soat-rui-ro-thue-768x432.png 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/08\/Tu-van-thue-giao-dich-MA-va-kiem-soat-rui-ro-thue-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6629\" class=\"wp-caption-text\">Tu\u031b va\u0302\u0301n thue\u0302\u0301 giao di\u0323ch M&amp;A va\u0300 kie\u0302\u0309m soa\u0301t ru\u0309i ro thue\u0302\u0301<\/figcaption><\/figure>\n<p>Th\u1ea9m \u0111\u1ecbnh thu\u1ebf (Tax Due Diligence) l\u00e0 qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t t\u00ecnh h\u00ecnh thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p m\u1ee5c ti\u00eau tr\u01b0\u1edbc khi nh\u00e0 \u0111\u1ea7u t\u01b0 cam k\u1ebft giao d\u1ecbch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_Tax_Due_Diligence\"><\/span>Ph\u1ea1m vi Tax Due Diligence<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m ki\u1ec3m tra to\u00e0n di\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf, t\u00ecnh tr\u1ea1ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c giao d\u1ecbch c\u00f3 kh\u1ea3 n\u0103ng t\u1ea1o ra Tax Exposure l\u1edbn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_rui_ro_thue_can_danh_gia\"><\/span>C\u00e1c nh\u00f3m r\u1ee7i ro thu\u1ebf c\u1ea7n \u0111\u00e1nh gi\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1eadp trung \u0111\u00e1nh gi\u00e1 c\u00e1c nh\u00f3m r\u1ee7i ro c\u1ed1t l\u00f5i c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 t\u00ednh ph\u00e1p l\u00fd. C\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m bao g\u1ed3m:<\/p>\n<ul>\n<li>Ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n t\u1ea1i: C\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ecdng ho\u1eb7c ch\u01b0a ho\u00e0n t\u1ea5t v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>R\u1ee7i ro truy thu ho\u1eb7c x\u1eed l\u00fd thu\u1ebf: Nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c truy thu thu\u1ebf do sai s\u00f3t trong qu\u00e1 kh\u1ee9.<\/li>\n<li>H\u1ed3 s\u01a1 v\u00e0 t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7: T\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed3ng b\u1ed9 c\u1ee7a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u00ea khai thu\u1ebf.<\/li>\n<li>R\u1ee7i ro t\u1eeb c\u1ea5u tr\u00fac ho\u1ea1t \u0111\u1ed9ng: C\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh t\u1eeb m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c v\u1eadn h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p m\u1ee5c ti\u00eau.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_tham_dinh_va_tac_dong_den_giao_dich\"><\/span>K\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh v\u00e0 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ea7u ra c\u1ee7a Tax Due Diligence b\u1eaft \u0111\u1ea7u t\u1eeb r\u00e0 so\u00e1t h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh r\u1ee7i ro, \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng t\u00e0i ch\u00ednh \u0111\u1ebfn \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u1ee5 th\u1ec3, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 nh\u00e0 \u0111\u1ea7u t\u01b0 ra quy\u1ebft \u0111\u1ecbnh \u0111\u00e0m ph\u00e1n v\u00e0 ph\u00f2ng ng\u1eeba thi\u1ec7t h\u1ea1i. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 ph\u1ea1m vi chi ti\u1ebft t\u1ea1i chuy\u00ean trang <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dich-vu-tu-van-ma\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n M&amp;A<\/a> c\u1ee7a MAN.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tu_van_cau_truc_giao_dich_duoi_goc_do_thue\"><\/span>T\u01b0 v\u1ea5n c\u1ea5u tr\u00fac giao d\u1ecbch d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u1ea5u tr\u00fac c\u1ee7a th\u01b0\u01a1ng v\u1ee5 M&amp;A c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a c\u00e1c b\u00ean, \u0111\u00f2i h\u1ecfi s\u1ef1 c\u00e2n nh\u1eafc d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a t\u1eebng ph\u01b0\u01a1ng \u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_nhuong_von_hoac_co_phan\"><\/span>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c c\u1ed5 ph\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi mua ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c c\u1ed5 ph\u1ea7n, ph\u00e1p nh\u00e2n m\u1ee5c ti\u00eau ti\u1ebfp t\u1ee5c t\u1ed3n t\u1ea1i c\u00f9ng c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh. Do \u0111\u00f3, b\u00ean mua c\u1ea7n \u0111\u1eb7c bi\u1ec7t r\u00e0 so\u00e1t c\u00e1c ngh\u0129a v\u1ee5 v\u00e0 r\u1ee7i ro thu\u1ebf t\u1ed3n t\u1ea1i t\u1ea1i doanh nghi\u1ec7p m\u1ee5c ti\u00eau.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mua_tai_san\"><\/span>Mua t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Giao d\u1ecbch mua t\u00e0i s\u1ea3n cho ph\u00e9p b\u00ean mua l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n chuy\u1ec3n giao, nh\u01b0ng v\u1eabn c\u1ea7n r\u00e0 so\u00e1t c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, giao d\u1ecbch v\u00e0 qu\u00e1 tr\u00ecnh chuy\u1ec3n giao.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sap_nhap_hoac_hop_nhat_doanh_nghiep\"><\/span>S\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u00e1p nh\u1eadp ho\u1eb7c h\u1ee3p nh\u1ea5t c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t ri\u00eang v\u1ec1 vi\u1ec7c chuy\u1ec3n giao quy\u1ec1n, ngh\u0129a v\u1ee5, x\u1eed l\u00fd c\u00e1c kho\u1ea3n thu\u1ebf c\u00f2n t\u1ed3n t\u1ea1i v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giao_dich_M_A_co_yeu_to_nuoc_ngoai\"><\/span>Giao d\u1ecbch M&amp;A c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00f9y c\u1ea5u tr\u00fac v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a giao d\u1ecbch, c\u00e1c th\u01b0\u01a1ng v\u1ee5 c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i, thu\u1ebf nh\u00e0 th\u1ea7u, chuy\u1ec3n gi\u00e1 v\u00e0 hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/p>\n<p>C\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh trong th\u01b0\u01a1ng v\u1ee5 M&amp;A ph\u1ee5 thu\u1ed9c v\u00e0o c\u1ea5u tr\u00fac, ch\u1ee7 th\u1ec3 v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch. C\u1ea5u tr\u00fac giao d\u1ecbch ph\u00f9 h\u1ee3p c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 c\u00f9ng v\u1edbi t\u00e1c \u0111\u1ed9ng thu\u1ebf, ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 v\u00e0 chi ph\u00ed ph\u00e1t sinh c\u1ee7a t\u1eebng ph\u01b0\u01a1ng \u00e1n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_nghia_vu_thue_can_xem_xet_trong_giao_dich_M_A\"><\/span>C\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea7n xem x\u00e9t trong giao d\u1ecbch M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ed7i s\u1eafc thu\u1ebf xu\u1ea5t hi\u1ec7n trong th\u01b0\u01a1ng v\u1ee5 mang nh\u1eefng \u0111\u1eb7c th\u00f9 ri\u00eang, \u0111\u00f2i h\u1ecfi \u0111\u1ed9i ng\u0169 chuy\u00ean gia ph\u00e2n t\u00edch d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_doanh_nghiep\"><\/span>Corporate income tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong giao d\u1ecbch M&amp;A, c\u1ea7n xem x\u00e9t c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf TNDN li\u00ean quan \u0111\u1ebfn thu nh\u1eadp ph\u00e1t sinh t\u1eeb giao d\u1ecbch, t\u00e0i s\u1ea3n, v\u1ed1n v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf \u0111ang \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p m\u1ee5c ti\u00eau. Vi\u1ec7c x\u1eed l\u00fd kho\u1ea3n l\u1ed7 ho\u1eb7c \u01b0u \u0111\u00e3i thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt c\u1ee5 th\u1ec3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan\"><\/span>Personal income tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi c\u00e1 nh\u00e2n ph\u00e1t sinh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c c\u1ed5 ph\u1ea7n, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i giao d\u1ecbch v\u00e0 quy \u0111\u1ecbnh thu\u1ebf \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_gia_tri_gia_tang\"><\/span>Value Added Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c c\u1ea5u tr\u00fac chuy\u1ec3n giao c\u1ee5 th\u1ec3, \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n<p>T\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 v\u00e0 ph\u01b0\u01a1ng \u00e1n t\u00e1i c\u1ea5u tr\u00fac, c\u00e1c ngh\u0129a v\u1ee5 b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam th\u00f4ng tin chuy\u00ean s\u00e2u t\u1ea1i <a title=\"null\" href=\"https:\/\/gvlawyers.com.vn\/tu-van-thue-cho-thuong-vu-ma\/\" target=\"_blank\" rel=\"noopener\">Global Vietnam Lawyers<\/a> or <a title=\"null\" href=\"https:\/\/htc-law.com\/tu-van-phap-luat-dan-su\/cac-loai-thue-lien-quan-den-giao-dich-ma,5633.html\" target=\"_blank\" rel=\"noopener\">HTC Law<\/a> \u0111\u1ec3 c\u00f3 th\u00eam g\u00f3c nh\u00ecn ph\u00e1p l\u00fd t\u1ed5ng quan.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tu_van_thue_theo_tung_giai_doan_cua_thuong_vu_M_A\"><\/span>T\u01b0 v\u1ea5n thu\u1ebf theo t\u1eebng giai \u0111o\u1ea1n c\u1ee7a th\u01b0\u01a1ng v\u1ee5 M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Qu\u00e1 tr\u00ecnh \u0111\u1ed3ng h\u00e0nh c\u1ee7a d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf tr\u1ea3i d\u00e0i qua c\u00e1c m\u1ed1c th\u1eddi gian c\u1ed1t l\u00f5i c\u1ee7a th\u01b0\u01a1ng v\u1ee5 nh\u1eb1m b\u1ea3o \u0111\u1ea3m an to\u00e0n ph\u00e1p l\u00fd cho doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truoc_khi_ky_ket\"><\/span>Tr\u01b0\u1edbc khi k\u00fd k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Giai \u0111o\u1ea1n n\u00e0y t\u1eadp trung x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi Tax Due Diligence, r\u00e0 so\u00e1t to\u00e0n di\u1ec7n c\u00e1c kho\u1ea3n Tax Exposure, ph\u00e2n t\u00edch ph\u01b0\u01a1ng \u00e1n c\u1ea5u tr\u00fac giao d\u1ecbch v\u00e0 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc tr\u01b0\u1edbc khi \u0111\u00e0m ph\u00e1n ch\u00ednh th\u1ee9c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ky_ket_va_hoan_tat_giao_dich\"><\/span>K\u00fd k\u1ebft v\u00e0 ho\u00e0n t\u1ea5t giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ed7 tr\u1ee3 ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u kho\u1ea3n thu\u1ebf trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng b\u00ean, \u0111\u1ed3ng th\u1eddi gi\u1ea3i quy\u1ebft d\u1ee9t \u0111i\u1ec3m c\u00e1c ngh\u0129a v\u1ee5 c\u1ea7n ho\u00e0n t\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Closing di\u1ec5n ra.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sau_khi_hoan_tat_M_A\"><\/span>Sau khi ho\u00e0n t\u1ea5t M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo d\u00f5i s\u00e1t sao c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n \u0111\u1ecdng, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 tu\u00e2n th\u1ee7 \u1ed5n \u0111\u1ecbnh sau chuy\u1ec3n giao v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c t\u00e1i c\u1ea5u tr\u00fac \u0111\u1ebfn h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Ngo\u00e0i ra, trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng t\u00e1i c\u01a1 c\u1ea5u ho\u1eb7c thay \u0111\u1ed5i m\u00f4 h\u00ecnh, doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 t\u1eeb d\u1ecbch v\u1ee5 <a title=\"null\" href=\"https:\/\/phasangiaithe.man.net.vn\/en\/dich-vu-tai-cau-truc-doanh-nghiep\/\">business restructuring<\/a> \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a v\u1eadn h\u00e0nh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_van_thue_giao_dich_M_A_tai_MAN\"><\/span>Quy tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A t\u1ea1i MAN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1ea1i MAN &#8211; Master Accountant Network, quy tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u00e0i b\u1ea3n theo t\u1eebng b\u01b0\u1edbc nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tiep_nhan_thong_tin_va_xac_dinh_pham_vi_giao_dich\"><\/span>Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u00e0 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 s\u01a1 b\u1ed9 t\u1eeb kh\u00e1ch h\u00e0ng, ph\u00e2n t\u00edch c\u1ea5u tr\u00fac d\u1ef1 ki\u1ebfn, x\u00e1c \u0111\u1ecbnh r\u00f5 ch\u1ee7 th\u1ec3, \u0111\u1ed1i t\u01b0\u1ee3ng giao d\u1ecbch v\u00e0 c\u00e1c y\u00eau c\u1ea7u \u0111\u1eb7c th\u00f9 \u0111\u1ec3 \u0111\u1ecbnh h\u00ecnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ea7n tri\u1ec3n khai.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_ho_so_va_thuc_hien_tham_dinh_thue\"><\/span>R\u00e0 so\u00e1t h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ti\u1ebfn h\u00e0nh ki\u1ec3m tra chi ti\u1ebft h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, t\u1edd khai v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 khoanh v\u00f9ng ch\u00ednh x\u00e1c c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf t\u1ed3n \u0111\u1ecdng c\u00f9ng m\u1ee9c \u0111\u1ed9 r\u1ee7i ro Tax Exposure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_va_de_xuat_phuong_an_xu_ly\"><\/span>Ph\u00e2n t\u00edch r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chuy\u1ec3n h\u00f3a d\u1eef li\u1ec7u r\u00e0 so\u00e1t th\u00e0nh danh m\u1ee5c c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u01b0u ti\u00ean x\u1eed l\u00fd, \u0111i k\u00e8m ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft c\u1ee5 th\u1ec3 nh\u1eb1m gi\u1ea3m thi\u1ec3u t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh cho nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_cau_truc_va_dam_phan_giao_dich\"><\/span>H\u1ed7 tr\u1ee3 c\u1ea5u tr\u00fac v\u00e0 \u0111\u00e0m ph\u00e1n giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a ph\u01b0\u01a1ng \u00e1n c\u1ea5u tr\u00fac giao d\u1ecbch v\u00e0 \u0111\u01b0a ra c\u00e1c \u0111i\u1ec1u kho\u1ea3n ph\u00e2n b\u1ed5 r\u1ee7i ro h\u1ee3p l\u00fd tr\u00ean b\u00e0n \u0111\u00e0m ph\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_tro_nghia_vu_thue_sau_giao_dich\"><\/span>H\u1ed7 tr\u1ee3 ngh\u0129a v\u1ee5 thu\u1ebf sau giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7, x\u1eed l\u00fd c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf ph\u00e1t sinh sau khi th\u01b0\u01a1ng v\u1ee5 ho\u00e0n t\u1ea5t, \u0111\u1ea3m b\u1ea3o s\u1ef1 li\u1ec1n m\u1ea1ch trong v\u1eadn h\u00e0nh doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tinh_huong_minh_hoa_quy_trinh_tu_van_thue_M_A\"><\/span>T\u00ecnh hu\u1ed1ng minh h\u1ecda quy tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh: Doanh nghi\u1ec7p A d\u1ef1 ki\u1ebfn nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p B. Trong qu\u00e1 tr\u00ecnh Tax Due Diligence, b\u00ean mua ph\u00e1t hi\u1ec7n m\u1ed9t kho\u1ea3n ch\u00eanh l\u1ec7ch k\u00ea khai thu\u1ebf ch\u01b0a ho\u00e0n t\u1ea5t t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. Th\u00f4ng qua vi\u1ec7c l\u01b0\u1ee3ng h\u00f3a m\u1ee9c \u0111\u1ed9 r\u1ee7i ro Tax Exposure n\u00e0y, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 b\u00ean mua \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 \u0111\u01b0a v\u00e0o h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec1u kho\u1ea3n cam k\u1ebft b\u1ed3i th\u01b0\u1eddng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Closing, gi\u00fap doanh nghi\u1ec7p A ph\u00f2ng ng\u1eeba kho\u1ea3n truy thu l\u1edbn sau khi ti\u1ebfp qu\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_khi_tu_van_thue_M_A\"><\/span>C\u0103n c\u1ee9 ph\u00e1p l\u00fd khi t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c v\u00e0 ch\u00ednh x\u00e1c c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Thue_thu_nhap_doanh_nghiep_so_672025QH15\"><\/span>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 14\/06\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/10\/2025, l\u00e0m n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 TNDN trong c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Thue_gia_tri_gia_tang_so_482024QH15_va_Luat_so_1492025QH15\"><\/span>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 149\/2025\/QH15<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 26\/11\/2024, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025; k\u1ebft h\u1ee3p v\u1edbi Lu\u1eadt s\u1ed1 149\/2025\/QH15 s\u1eeda \u0111\u1ed5i b\u1ed5 sung ban h\u00e0nh ng\u00e0y 11\/12\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, quy \u0111\u1ecbnh r\u00f5 c\u00e1ch x\u1eed l\u00fd thu\u1ebf gi\u00e1n ti\u1ebfp theo b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Thue_thu_nhap_ca_nhan_so_1092025QH15\"><\/span>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ban h\u00e0nh ng\u00e0y 10\/12\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2026, \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n trong th\u01b0\u01a1ng v\u1ee5.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Quan_ly_thue_so_1082025QH15_va_van_ban_huong_dan\"><\/span>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 10\/12\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, quy \u0111\u1ecbnh khung ph\u00e1p l\u00fd v\u1ec1 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd, th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 tr\u00e1ch nhi\u1ec7m ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_so_092026QH16\"><\/span>Lu\u1eadt s\u1ed1 09\/2026\/QH16<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, Lu\u1eadt GTGT, Lu\u1eadt TNDN v\u00e0 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t; \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ngay t\u1eeb ng\u00e0y 24\/04\/2026, c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh \u0111\u1ed3ng b\u1ed9 cho h\u1ec7 th\u1ed1ng s\u1eafc thu\u1ebf.<\/p>\n<p><em>L\u01b0u \u00fd ph\u00e1p l\u00fd: Khi tri\u1ec3n khai th\u1ef1c t\u1ebf c\u00e1c th\u01b0\u01a1ng v\u1ee5, m\u1ecdi \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n giao d\u1ecbch (bao g\u1ed3m c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026).<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_lua_chon_MAN_cho_tu_van_thue_M_A\"><\/span>V\u00ec sao doanh nghi\u1ec7p n\u00ean l\u1ef1a ch\u1ecdn MAN cho t\u01b0 v\u1ea5n thu\u1ebf M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network s\u1edf h\u1eefu n\u1ec1n t\u1ea3ng chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf, lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong c\u00e1c c\u1ea5u tr\u00fac giao d\u1ecbch.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nang_luc_chuyen_mon_va_pham_vi_tu_van\"><\/span>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 ph\u1ea1m vi t\u01b0 v\u1ea5n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>MAN cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n b\u00e1m s\u00e1t th\u1ef1c ti\u1ec5n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_van_gan_voi_tung_giai_doan_giao_dich\"><\/span>Quy tr\u00ecnh t\u01b0 v\u1ea5n g\u1eafn v\u1edbi t\u1eebng giai \u0111o\u1ea1n giao d\u1ecbch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed7i b\u01b0\u1edbc trong quy tr\u00ecnh t\u1ea1i MAN \u0111\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a \u0111\u1ec3 k\u1ebft n\u1ed1i li\u1ec1n m\u1ea1ch t\u1eeb giai \u0111o\u1ea1n th\u1ea9m \u0111\u1ecbnh ban \u0111\u1ea7u cho \u0111\u1ebfn khi ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd sau giao d\u1ecbch.<\/p>\n<ul>\n<li><em>Ngu\u1ed3n ph\u00e1p l\u00fd tham kh\u1ea3o:<\/em> C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7, Lu\u1eadt TNDN s\u1ed1 67\/2025\/QH15, Lu\u1eadt GTGT s\u1ed1 48\/2024\/QH15, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt li\u00ean quan.<\/li>\n<\/ul>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">Contact information<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>Address:<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>Mobile\/Zalo:<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>E-mail:<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tu_van_thue_giao_dich_M_A\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_thue_giao_dich_M_A_bao_gom_nhung_cong_viec_gi\"><\/span>T\u01b0 v\u1ea5n thu\u1ebf giao d\u1ecbch M&amp;A bao g\u1ed3m nh\u1eefng c\u00f4ng vi\u1ec7c g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u1ecbch v\u1ee5 bao g\u1ed3m r\u00e0 so\u00e1t h\u1ed3 s\u01a1, th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh Tax Due Diligence, ph\u00e2n t\u00edch r\u1ee7i ro Tax Exposure, t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf c\u1ea5u tr\u00fac giao d\u1ecbch ph\u00f9 h\u1ee3p v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u00e0m ph\u00e1n c\u00e1c \u0111i\u1ec1u kho\u1ea3n t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c b\u00ean.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_nen_thuc_hien_Tax_Due_Diligence\"><\/span>Khi n\u00e0o n\u00ean th\u1ef1c hi\u1ec7n Tax Due Diligence?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p n\u00ean tri\u1ec3n khai th\u1ea9m \u0111\u1ecbnh thu\u1ebf ngay t\u1eeb giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u1ed3n \u0111\u1ecdng v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i \u0111\u00e0m ph\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_loai_thue_nao_can_xem_xet_trong_giao_dich_M_A\"><\/span>Nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o c\u1ea7n xem x\u00e9t trong giao d\u1ecbch M&amp;A?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t th\u01b0\u01a1ng v\u1ee5, c\u00e1c s\u1eafc thu\u1ebf c\u1ed1t l\u00f5i c\u1ea7n xem x\u00e9t bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9 kh\u00e1c theo c\u1ea5u tr\u00fac giao d\u1ecbch.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi \u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean Ch\u1ee9c danh: S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1: Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam Kinh nghi\u1ec7m: H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh L\u01b0u \u00fd: N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,17],"tags":[],"class_list":["post-6628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-cap-nhat","category-kien-thuc-ma"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6628","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=6628"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6628\/revisions"}],"predecessor-version":[{"id":6631,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6628\/revisions\/6631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6630"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}