{"id":6307,"date":"2026-04-24T10:30:05","date_gmt":"2026-04-24T03:30:05","guid":{"rendered":"https:\/\/phasangiaithe.man.net.vn\/?p=6307"},"modified":"2026-04-24T10:30:05","modified_gmt":"2026-04-24T03:30:05","slug":"nghi-dinh-64-2026-nd-cp-ve-pha-san","status":"publish","type":"post","link":"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u00e1 s\u1ea3n"},"content":{"rendered":"<p><span style=\"color: #000000;\">Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP ban h\u00e0nh ng\u00e0y 28\/02\/2026 \u0111\u00e3 t\u1ea1o ra m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd v\u1eefng ch\u1eafc \u0111\u1ec3 th\u1ef1c thi Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15. V\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n v\u00e0 th\u1ee7 t\u1ee5c s\u1ed1 h\u00f3a, v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho nh\u1eefng doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n m\u00e0 c\u00f2n thi\u1ebft l\u1eadp m\u1ed9t quy tr\u00ecnh minh b\u1ea1ch, gi\u00fap th\u1ecb tr\u01b0\u1eddng lo\u1ea1i b\u1ecf c\u00e1c \u0111\u01a1n v\u1ecb y\u1ebfu k\u00e9m m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00fang lu\u1eadt.<\/span><\/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\">\u6307\u6570<\/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;\">\u5207\u6362<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Tong_quan_ve_Nghi_dinh_642026ND-CP_va_he_thong_phap_luat_pha_san\" >T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Nha_nuoc_tam_ung_chi_phi_pha_san_cho_doanh_nghiep_can_kiet_tai_san\" >Nh\u00e0 n\u01b0\u1edbc t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n cho doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Thu_tuc_dien_tu_va_so_hoa_trong_qua_trinh_pha_san\" >Th\u1ee7 t\u1ee5c \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ed1 h\u00f3a trong qu\u00e1 tr\u00ecnh ph\u00e1 s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Co_che_uu_tien_phuc_hoi_hoat_dong_kinh_doanh\" >C\u01a1 ch\u1ebf \u01b0u ti\u00ean ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Quy_trinh_xac_minh_va_bao_cao_tai_san_theo_Nghi_dinh_642026ND-CP\" >Quy tr\u00ecnh x\u00e1c minh v\u00e0 b\u00e1o c\u00e1o t\u00e0i s\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP<\/a><\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Phoi_hop_lien_nganh_trong_thi_hanh_an_pha_san\" >Ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh trong thi h\u00e0nh \u00e1n ph\u00e1 s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Nhung_luu_y_ve_quyen_loi_va_nghia_vu_tu_nam_2026\" >Nh\u1eefng l\u01b0u \u00fd v\u1ec1 quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 t\u1eeb n\u0103m 2026<\/a><\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Cac_cau_hoi_thuong_gap_ve_Nghi_dinh_642026ND-CP\" >C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Nha_nuoc_tam_ung_chi_phi_pha_san_trong_nhung_truong_hop_nao\" >Nh\u00e0 n\u01b0\u1edbc t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Quan_tai_vien_co_bao_nhieu_ngay_de_xac_minh_dieu_kien_thi_hanh_an_pha_san\" >Qu\u1ea3n t\u00e0i vi\u00ean c\u00f3 bao nhi\u00eau ng\u00e0y \u0111\u1ec3 x\u00e1c minh \u0111i\u1ec1u ki\u1ec7n thi h\u00e0nh \u00e1n ph\u00e1 s\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Van_ban_dien_tu_trong_thu_tuc_pha_san_co_gia_tri_phap_ly_khong\" >V\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed trong th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd kh\u00f4ng?<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Thu_tu_uu_tien_thanh_toan_khoan_tam_ung_pha_san_cua_Nha_nuoc_la_gi\" >Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng ph\u00e1 s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?<\/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\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Lam_the_nao_de_dam_bao_tinh_minh_bach_khi_dau_gia_tai_san_pha_san\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch khi \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n ph\u00e1 s\u1ea3n?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/nghi-dinh-64-2026-nd-cp-ve-pha-san\/#Ket_luan\" >\u603b\u7ed3<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Nghi_dinh_642026ND-CP_va_he_thong_phap_luat_pha_san\"><\/span><span style=\"color: #000000;\">T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6310\" aria-describedby=\"caption-attachment-6310\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6310\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-64_2026_ND-CP-va-he-thong-phap-luat-pha-san.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-64_2026_ND-CP-va-he-thong-phap-luat-pha-san.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-64_2026_ND-CP-va-he-thong-phap-luat-pha-san-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-64_2026_ND-CP-va-he-thong-phap-luat-pha-san-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-64_2026_ND-CP-va-he-thong-phap-luat-pha-san-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Tong-quan-ve-Nghi-dinh-64_2026_ND-CP-va-he-thong-phap-luat-pha-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6310\" class=\"wp-caption-text\"><\/span> <span style=\"color: #000000;\">T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n<\/span><\/figcaption><\/figure>\n<p><span style=\"color: #000000;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP l\u00e0 b\u01b0\u1edbc c\u1ee5 th\u1ec3 h\u00f3a quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a quy tr\u00ecnh gi\u1eefa Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n v\u00e0 Lu\u1eadt Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1. Khung ph\u00e1p l\u00fd n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c thi h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 h\u1ee3p t\u00e1c x\u00e3 trong k\u1ef7 nguy\u00ean kinh t\u1ebf m\u1edbi.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15.<\/span><\/li>\n<li><span style=\"color: #000000;\">Lu\u1eadt Thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 s\u1ed1 106\/2025\/QH15.<\/span><\/li>\n<li><span style=\"color: #000000;\">Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Theo \u0111\u00f3, <a style=\"color: #000000;\" title=\"\u65e0\u6548\u7684\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217094\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP<\/a> quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 tr\u00ecnh t\u1ef1 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u00e1 s\u1ea3n, quy\u1ec1n h\u1ea1n c\u1ee7a Ch\u1ea5p h\u00e0nh vi\u00ean v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a Qu\u1ea3n t\u00e0i vi\u00ean trong vi\u1ec7c qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nha_nuoc_tam_ung_chi_phi_pha_san_cho_doanh_nghiep_can_kiet_tai_san\"><\/span><span style=\"color: #000000;\">Nh\u00e0 n\u01b0\u1edbc t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n cho doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6309\" aria-describedby=\"caption-attachment-6309\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6309\" src=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Nha-nuoc-tam-ung-chi-phi-pha-san-cho-doanh-nghiep-can-kiet-tai-san.jpg\" alt=\"Nh\u00e0 n\u01b0\u1edbc t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n cho doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Nha-nuoc-tam-ung-chi-phi-pha-san-cho-doanh-nghiep-can-kiet-tai-san.jpg 1200w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Nha-nuoc-tam-ung-chi-phi-pha-san-cho-doanh-nghiep-can-kiet-tai-san-300x169.jpg 300w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Nha-nuoc-tam-ung-chi-phi-pha-san-cho-doanh-nghiep-can-kiet-tai-san-1024x576.jpg 1024w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Nha-nuoc-tam-ung-chi-phi-pha-san-cho-doanh-nghiep-can-kiet-tai-san-768x432.jpg 768w, https:\/\/phasangiaithe.man.net.vn\/wp-content\/uploads\/2026\/04\/Nha-nuoc-tam-ung-chi-phi-pha-san-cho-doanh-nghiep-can-kiet-tai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6309\" class=\"wp-caption-text\"><\/span> <span style=\"color: #000000;\">Nh\u00e0 n\u01b0\u1edbc t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n cho doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n<\/span><\/figcaption><\/figure>\n<p><span style=\"color: #000000;\">M\u1ed9t \u0111i\u1ec3m \u0111\u1ed9t ph\u00e1 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP ch\u00ednh l\u00e0 c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho nh\u1eefng doanh nghi\u1ec7p th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng chi tr\u1ea3. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c thi\u1ebfu kinh ph\u00ed th\u01b0\u1eddng khi\u1ebfn th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n b\u1ecb \u0111\u00ecnh tr\u1ec7 k\u00e9o d\u00e0i, g\u00e2y thi\u1ec7t h\u1ea1i cho c\u1ea3 ch\u1ee7 n\u1ee3 v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u01a1 ch\u1ebf n\u00e0y \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e3 c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng c\u00f2n ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00f3ng l\u1ec7 ph\u00ed T\u00f2a \u00e1n c\u0169ng nh\u01b0 chi ph\u00ed ph\u00e1 s\u1ea3n t\u1ed1i thi\u1ec3u.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ngu\u1ed3n chi tr\u1ea3: Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc s\u1ebd th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng c\u00e1c kho\u1ea3n ph\u00ed n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ebfn tr\u00ecnh ph\u00e1 s\u1ea3n di\u1ec5n ra li\u00ean t\u1ee5c, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Th\u1ee9 t\u1ef1 ho\u00e0n tr\u1ea3: S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng l\u00e0 kho\u1ea3n n\u1ee3 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u, ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho ng\u00e2n s\u00e1ch ngay khi thu h\u1ed3i ho\u1eb7c thanh l\u00fd \u0111\u01b0\u1ee3c b\u1ea5t k\u1ef3 t\u00e0i s\u1ea3n n\u00e0o c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Quy \u0111\u1ecbnh n\u00e0y c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP gi\u00fap gi\u1ea3i ph\u00f3ng c\u00e1c doanh nghi\u1ec7p &#8220;x\u00e1c s\u1ed1ng&#8221; ra kh\u1ecfi n\u1ec1n kinh t\u1ebf, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft d\u1ee9t \u0111i\u1ec3m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_dien_tu_va_so_hoa_trong_qua_trinh_pha_san\"><\/span><span style=\"color: #000000;\">Th\u1ee7 t\u1ee5c \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ed1 h\u00f3a trong qu\u00e1 tr\u00ecnh ph\u00e1 s\u1ea3n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Th\u00edch \u1ee9ng v\u1edbi c\u00f4ng cu\u1ed9c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia, Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP cho ph\u00e9p tri\u1ec3n khai c\u00e1c b\u01b0\u1edbc th\u1ee7 t\u1ee5c tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1ea3m thi\u1ec3u r\u00e0o c\u1ea3n \u0111\u1ecba l\u00fd m\u00e0 c\u00f2n t\u0103ng t\u00ednh ch\u00ednh x\u00e1c trong vi\u1ec7c l\u01b0u tr\u1eef v\u00e0 truy xu\u1ea5t h\u1ed3 s\u01a1.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i l\u00ean kh\u00f4ng gian s\u1ed1 theo Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ed9p \u0111\u01a1n tr\u1ef1c tuy\u1ebfn: C\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u v\u00e0 cung c\u1ea5p ch\u1ee9ng c\u1ee9 qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u00f2a \u00e1n v\u00e0 c\u01a1 quan thi h\u00e0nh \u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u1ed1ng \u0111\u1ea1t v\u0103n b\u1ea3n: V\u0103n b\u1ea3n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thi h\u00e0nh \u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP, \u0111\u1ea3m b\u1ea3o t\u00ednh k\u1ecbp th\u1eddi v\u00e0 b\u1ea3o m\u1eadt.<\/span><\/li>\n<li><span style=\"color: #000000;\">H\u1ec7 th\u1ed1ng thanh to\u00e1n l\u1ec7 ph\u00ed: T\u00edch h\u1ee3p thanh to\u00e1n l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan qua m\u00f4i tr\u01b0\u1eddng ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed v\u00e0 kho b\u1ea1c s\u1ed1.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_uu_tien_phuc_hoi_hoat_dong_kinh_doanh\"><\/span><span style=\"color: #000000;\">C\u01a1 ch\u1ebf \u01b0u ti\u00ean ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Thay v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c thanh l\u00fd t\u00e0i s\u1ea3n, Lu\u1eadt s\u1ed1 142\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP \u0111\u1eb7t tr\u1ecdng t\u00e2m v\u00e0o vi\u1ec7c &#8220;h\u1ed3i sinh&#8221; doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb. Ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c xem l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p t\u00e1i c\u1ea5u tr\u00fac n\u1ebfu v\u1eabn c\u00f2n ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a trong Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">H\u1ed7 tr\u1ee3 t\u00edn d\u1ee5ng v\u00e0 thu\u1ebf: Doanh nghi\u1ec7p c\u00f3 ph\u01b0\u01a1ng \u00e1n ph\u1ee5c h\u1ed3i kh\u1ea3 thi \u0111\u01b0\u1ee3c xem x\u00e9t gi\u00e3n n\u1ee3 thu\u1ebf v\u00e0 ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n t\u00edn d\u1ee5ng h\u1ed7 tr\u1ee3 \u0111\u1eb7c bi\u1ec7t.<\/span><\/li>\n<li><span style=\"color: #000000;\">T\u01b0 v\u1ea5n chuy\u00ean s\u00e2u: S\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean m\u00f4n nh\u01b0 MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch, t\u1eeb \u0111\u00f3 c\u1ee7ng c\u1ed1 l\u00f2ng tin v\u1edbi c\u00e1c ch\u1ee7 n\u1ee3 trong qu\u00e1 tr\u00ecnh \u0111\u00e0m ph\u00e1n ph\u1ee5c h\u1ed3i.<\/span><\/li>\n<li><span style=\"color: #000000;\">Th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 h\u00f2a gi\u1ea3i: Khuy\u1ebfn kh\u00edch c\u00e1c b\u00ean \u0111\u1ea1t \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn v\u1ec1 l\u1ed9 tr\u00ecnh tr\u1ea3 n\u1ee3 thay v\u00ec ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf thanh l\u00fd t\u00e0i s\u1ea3n ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_minh_va_bao_cao_tai_san_theo_Nghi_dinh_642026ND-CP\"><\/span><span style=\"color: #000000;\">Quy tr\u00ecnh x\u00e1c minh v\u00e0 b\u00e1o c\u00e1o t\u00e0i s\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">V\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u00e0y quy \u0111\u1ecbnh r\u1ea5t chi ti\u1ebft v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o c\u1ee7a Qu\u1ea3n t\u00e0i vi\u00ean \u0111\u1ed1i v\u1edbi Ch\u1ea5p h\u00e0nh vi\u00ean \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i. Vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh <a style=\"color: #000000;\" title=\"\u65e0\u6548\u7684\" href=\"https:\/\/phasangiaithe.man.net.vn\/zh\/pha-san-doanh-nghiep\/\">pha san doanh nghi\u1ec7p<\/a> gi\u00fap c\u00e1c b\u00ean li\u00ean quan ch\u1ee7 \u0111\u1ed9ng ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh b\u00e1o c\u00e1o v\u00e0 x\u00e1c minh t\u00e0i s\u1ea3n ti\u00eau chu\u1ea9n d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"color: #000000;\">B\u1ea3ng l\u1ed9 tr\u00ecnh x\u00e1c minh v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n<\/span><\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">\u5b9e\u65bd\u9636\u6bb5<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">Tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"color: #000000;\">Y\u00eau c\u1ea7u c\u1ee5 th\u1ec3<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">X\u00e1c minh t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">\u63a5\u6536\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Ho\u00e0n th\u00e0nh trong v\u00f2ng 09 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">L\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb \u0111\u1ea5u gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">\u63a5\u6536\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Ph\u1ea3i n\u00eau r\u00f5 l\u00fd do l\u1ef1a ch\u1ecdn ho\u1eb7c kh\u00f4ng l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">\u63a5\u6536\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Ph\u1ea3i b\u00e1o c\u00e1o r\u00f5 t\u00e0i s\u1ea3n \u0111\u01b0a ra x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u00e0 l\u00fd do<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">Sau khi \u0111\u1ea5u gi\u00e1 kh\u00f4ng th\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">\u63a5\u6536\u8005<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"color: #000000;\">B\u00e1o c\u00e1o chi ti\u1ebft v\u1ec1 qu\u00e1 tr\u00ecnh v\u00e0 l\u00fd do \u0111\u1ea5u gi\u00e1 th\u1ea5t b\u1ea1i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000000;\">L\u01b0u \u00fd: Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP, vi\u1ec7c b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c. M\u1ecdi s\u1ef1 thay \u0111\u1ed5i v\u1ec1 doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1 ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 \u0111\u1ec1u ph\u1ea3i c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a Ch\u1ea5p h\u00e0nh vi\u00ean.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ngo\u00e0i ra, vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111ang cho thu\u00ea, cho m\u01b0\u1ee3n c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP nh\u1eb1m b\u1ea3o \u0111\u1ea3m quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba kh\u00f4ng b\u1ecb x\u00e2m ph\u1ea1m b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phoi_hop_lien_nganh_trong_thi_hanh_an_pha_san\"><\/span><span style=\"color: #000000;\">Ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh trong thi h\u00e0nh \u00e1n ph\u00e1 s\u1ea3n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Thi h\u00e0nh ph\u00e1 s\u1ea3n l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf. Tr\u00e1ch nhi\u1ec7m n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ef1c thi.<\/span><\/p>\n<p><span style=\"color: #000000;\">S\u1ef1 ph\u1ed1i h\u1ee3p t\u1eadp trung v\u00e0o c\u00e1c m\u1eaft x\u00edch quan tr\u1ecdng:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ng\u00e2n h\u00e0ng v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng: C\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n l\u1ec7nh chuy\u1ec3n ti\u1ec1n ngay khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n: Bao g\u1ed3m c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai v\u00e0 \u0111\u0103ng k\u00fd kinh doanh, c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c sang t\u00ean t\u00e0i s\u1ea3n sau khi b\u00e1n \u0111\u1ea5u gi\u00e1 th\u00e0nh c\u00f4ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">Vai tr\u00f2 c\u1ee7a Qu\u1ea3n t\u00e0i vi\u00ean: Ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n ch\u00ednh x\u00e1c, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_quyen_loi_va_nghia_vu_tu_nam_2026\"><\/span><span style=\"color: #000000;\">Nh\u1eefng l\u01b0u \u00fd v\u1ec1 quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 t\u1eeb n\u0103m 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p v\u00e0 ch\u1ee7 n\u1ee3 ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh, tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh do s\u1ef1 thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 tr\u00ecnh t\u1ef1 m\u1edbi.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng c\u1ea7n ghi nh\u1edb khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">T\u00ednh trung th\u1ef1c trong k\u00ea khai: Ng\u01b0\u1eddi m\u1eafc n\u1ee3 c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin t\u00e0i s\u1ea3n m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u00ed thi h\u00e0nh \u00e1n: Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thi h\u00e0nh \u00e1n ch\u1ec9 ph\u1ea3i n\u1ed9p ph\u00ed khi c\u00f3 t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c thu h\u1ed3i th\u00f4ng qua qu\u00e1 tr\u00ecnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh \u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">Th\u1ee7 t\u1ee5c khi\u1ebfu n\u1ea1i: M\u1ecdi b\u00ean li\u00ean quan \u0111\u1ec1u c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea1m trong qu\u00e1 tr\u00ecnh thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_Nghi_dinh_642026ND-CP\"><\/span><span style=\"color: #000000;\">C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c gi\u1ea3i \u0111\u00e1p nhanh cho nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u1ecdng t\u00e2m m\u00e0 doanh nghi\u1ec7p v\u00e0 ch\u1ee7 n\u1ee3 th\u01b0\u1eddng quan t\u00e2m.<\/span><\/p>\n<p><span style=\"color: #000000;\"><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Nha_nuoc_tam_ung_chi_phi_pha_san_trong_nhung_truong_hop_nao\"><\/span>Nh\u00e0 n\u01b0\u1edbc t\u1ea1m \u1ee9ng chi ph\u00ed ph\u00e1 s\u1ea3n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 t\u1ea1m \u1ee9ng khi doanh nghi\u1ec7p c\u1ea1n ki\u1ec7t t\u00e0i s\u1ea3n, kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng chi tr\u1ea3 c\u00e1c chi ph\u00ed t\u1ed1i thi\u1ec3u \u0111\u1ec3 th\u1ef1c hi\u1ec7n tr\u00ecnh t\u1ef1 ph\u00e1 s\u1ea3n theo lu\u1eadt \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Quan_tai_vien_co_bao_nhieu_ngay_de_xac_minh_dieu_kien_thi_hanh_an_pha_san\"><\/span>Qu\u1ea3n t\u00e0i vi\u00ean c\u00f3 bao nhi\u00eau ng\u00e0y \u0111\u1ec3 x\u00e1c minh \u0111i\u1ec1u ki\u1ec7n thi h\u00e0nh \u00e1n ph\u00e1 s\u1ea3n?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP, Qu\u1ea3n t\u00e0i vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 09 ng\u00e0y l\u00e0m vi\u1ec7c.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Van_ban_dien_tu_trong_thu_tuc_pha_san_co_gia_tri_phap_ly_khong\"><\/span>V\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed trong th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">C\u00f3, c\u00e1c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi v\u0103n b\u1ea3n gi\u1ea5y truy\u1ec1n th\u1ed1ng.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Thu_tu_uu_tien_thanh_toan_khoan_tam_ung_pha_san_cua_Nha_nuoc_la_gi\"><\/span>Th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng ph\u00e1 s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n n\u1ee3 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ngay khi thanh l\u00fd \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/div><\/div><\/section><section><summary><h3 ><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_dam_bao_tinh_minh_bach_khi_dau_gia_tai_san_pha_san\"><\/span>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch khi \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n ph\u00e1 s\u1ea3n?<span class=\"ez-toc-section-end\"><\/span><\/h3><\/summary><div><div class=\"saswp_faq_tiny_content\">Qu\u1ea3n t\u00e0i vi\u00ean ph\u1ea3i b\u00e1o c\u00e1o chi ti\u1ebft qu\u00e1 tr\u00ecnh l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1 v\u00e0 l\u00fd do gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u1edbi Ch\u1ea5p h\u00e0nh vi\u00ean theo \u0111\u00fang quy tr\u00ecnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP.<\/div><\/div><\/section><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #000000;\">\u603b\u7ed3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP \u0111\u00e3 t\u1ea1o ra m\u1ed9t b\u01b0\u1edbc ti\u1ebfn d\u00e0i trong vi\u1ec7c hi\u1ec7n \u0111\u1ea1i h\u00f3a quy tr\u00ecnh ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c th\u00e1o g\u1ee1 n\u00fat th\u1eaft v\u1ec1 chi ph\u00ed v\u00e0 s\u1ed1 h\u00f3a th\u1ee7 t\u1ee5c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 h\u1ed9i ph\u1ee5c h\u1ed3i m\u00e0 c\u00f2n b\u1ea3o \u0111\u1ea3m m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, l\u00e0nh m\u1ea1nh cho t\u1ea5t c\u1ea3 c\u00e1c b\u00ean tham gia theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a\u7b2c43\u885719A\u53f7<\/span><\/li>\n<li><span style=\"color: #000000;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li><span style=\"color: #000000;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u5185\u5bb9\u5236\u4f5c\u7531\u4ee5\u4e0b\u4eba\u5458\u8d1f\u8d23\uff1a\u5148\u751f\u00a0<a style=\"color: #000000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a>, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 64\/2026\/N\u0110-CP ban h\u00e0nh ng\u00e0y 28\/02\/2026 \u0111\u00e3 t\u1ea1o ra m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd v\u1eefng ch\u1eafc \u0111\u1ec3 th\u1ef1c thi Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15. V\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chi ph\u00ed ph\u00e1 s\u1ea3n v\u00e0 th\u1ee7 t\u1ee5c s\u1ed1 h\u00f3a, v\u0103n b\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho nh\u1eefng doanh nghi\u1ec7p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6308,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,20],"tags":[],"class_list":["post-6307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-tin-tuc-cap-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=6307"}],"version-history":[{"count":1,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6307\/revisions"}],"predecessor-version":[{"id":6311,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/6307\/revisions\/6311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6308"}],"wp:attachment":[{"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=6307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=6307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phasangiaithe.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=6307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}