{"id":999982065,"date":"2026-08-14T10:39:54","date_gmt":"2026-08-14T03:39:54","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999982065"},"modified":"2026-08-14T10:39:54","modified_gmt":"2026-08-14T03:39:54","slug":"5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/","title":{"rendered":"5 criteria for identifying high-risk taxpayers when registering to use electronic invoices."},"content":{"rendered":"<figure id=\"attachment_999982066\" aria-describedby=\"caption-attachment-999982066\" style=\"width: 1536px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999982066 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi.webp\" alt=\"\" width=\"1536\" height=\"1024\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-1024x683.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-768x512.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/5-tieu-chi-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-999982066\" class=\"wp-caption-text\">5 criteria for identifying high-risk taxpayers when registering to use electronic invoices.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh 5 d\u1ea5u hi\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao trong qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1c d\u1ea5u hi\u1ec7u t\u1eadp trung v\u00e0o ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu, giao d\u1ecbch \u0111\u00e1ng ng\u1edd, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 li\u00ean quan v\u00e0 c\u00e1c d\u1ea5u hi\u1ec7u qu\u1ea3n l\u00fd r\u1ee7i ro kh\u00e1c. Tuy nhi\u00ean, xu\u1ea5t hi\u1ec7n m\u1ed9t d\u1ea5u hi\u1ec7u kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 doanh nghi\u1ec7p b\u1ecb t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd ngay; quy tr\u00ecnh c\u00f2n c\u00f3 b\u01b0\u1edbc gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin ho\u1eb7c x\u00e1c minh theo \u0110i\u1ec1u 6.<\/span><\/p>\n<p><b>C\u0103n c\u1ee9 \u00e1p d\u1ee5ng b\u00e0i vi\u1ebft<\/b><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#5_tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_khi_dang_ky_HDDT\" >5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao khi \u0111\u0103ng k\u00fd H\u0110\u0110T<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Nguoi_dai_dienchu_so_huu_lien_quan_gian_lan_mua_ban_hoa_don\" >Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu li\u00ean quan gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Nguoi_dai_dienchu_so_huu_thuoc_danh_sach_co_giao_dich_dang_ngo\" >Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu thu\u1ed9c danh s\u00e1ch c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Dia_chi_tru_so_thuoc_truong_hop_co_dau_hieu_rui_ro\" >\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Nguoi_dai_dienchu_so_huu_lien_quan_NNT_co_trang_thai_hoac_vi_pham_rui_ro\" >Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu li\u00ean quan NNT c\u00f3 tr\u1ea1ng th\u00e1i ho\u1eb7c vi ph\u1ea1m r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Dau_hieu_khac_theo_co_che_quan_ly_rui_ro\" >D\u1ea5u hi\u1ec7u kh\u00e1c theo c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Co_mot_trong_5_dau_hieu_doanh_nghiep_co_bi_tu_choi_dang_ky_HDDT_ngay_khong\" >C\u00f3 m\u1ed9t trong 5 d\u1ea5u hi\u1ec7u, doanh nghi\u1ec7p c\u00f3 b\u1ecb t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd H\u0110\u0110T ngay kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Doi_chieu_thong_tin_dang_ky\" >\u0110\u1ed1i chi\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Phat_hien_dau_hieu_rui_ro\" >Ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Giai_trinhbo_sung_hoac_xac_minh\" >Gi\u1ea3i tr\u00ecnh\/b\u1ed5 sung ho\u1eb7c x\u00e1c minh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Ket_qua_chap_nhan_hoac_khong_chap_nhan\" >K\u1ebft qu\u1ea3 ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Doanh_nghiep_nen_ra_soat_gi_truoc_khi_dang_ky_su_dung_HDDT\" >Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t g\u00ec tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T?<\/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:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Chu_so_huu_va_nguoi_dai_dien\" >Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Dia_chi_tru_so\" >Head office address<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Phap_nhan_co_lien_quan\" >Ph\u00e1p nh\u00e2n c\u00f3 li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Du_lieu_phuc_vu_giai_trinh\" >D\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Khi_nhan_yeu_cau_giai_trinh_hoac_xac_minh_doanh_nghiep_nen_lam_gi\" >Khi nh\u1eadn y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c x\u00e1c minh, doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#5_tieu_chi_nay_co_phai_toan_bo_tieu_chi_danh_gia_rui_ro_hoa_don_rui_ro_thue\" >5 ti\u00eau ch\u00ed n\u00e0y c\u00f3 ph\u1ea3i to\u00e0n b\u1ed9 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro h\u00f3a \u0111\u01a1n, r\u1ee7i ro thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Cau_hoi_thuong_gap\" >Frequently asked questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/5-tieu-chi-xac-dinh-nguoi-nop-thue-co-rui-ro-cao-khi-dang-ky-su-dung-hoa-don-dien-tu\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 108\/2025\/QH15<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 254\/2026\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 91\/2026\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"5_tieu_chi_xac_dinh_nguoi_nop_thue_co_rui_ro_cao_khi_dang_ky_HDDT\"><\/span><b>5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao khi \u0111\u0103ng k\u00fd H\u0110\u0110T<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u \u0111\u1ec3 nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 d\u1ea5u hi\u1ec7u c\u1ee5 th\u1ec3:<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">Criteria<\/span><\/th>\n<th><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ea7n hi\u1ec3u<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Entity \u0111\u01b0\u1ee3c xem x\u00e9t<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn h\u00e0nh vi gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Included in the list of suspicious transactions.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Address<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Li\u00ean quan NNT kh\u00e1c c\u00f3 tr\u1ea1ng th\u00e1i MST ho\u1eb7c vi ph\u1ea1m thu\u1ed9c quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n + NNT li\u00ean quan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u1ea5u hi\u1ec7u kh\u00e1c theo c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 c\u00f3 th\u00f4ng b\u00e1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taxpayer<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_dai_dienchu_so_huu_lien_quan_gian_lan_mua_ban_hoa_don\"><\/span><b>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu li\u00ean quan gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed n\u00e0y kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01a1n thu\u1ea7n vi\u1ec7c m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean \u1edf nhi\u1ec1u doanh nghi\u1ec7p. \u0110i\u1ec3m quy\u1ebft \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng th\u1eddi c\u00f3 vai tr\u00f2 t\u1ea1i m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 h\u00e0nh vi gian l\u1eadn ho\u1eb7c mua b\u00e1n h\u00f3a \u0111\u01a1n. Theo \u0110i\u1ec1u 7, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t l\u00e0 ch\u1ee7 s\u1edf h\u1eefu, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p \u0111ang \u0111\u0103ng k\u00fd. \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 ph\u1ea3i c\u00f3 &#8220;k\u1ebft lu\u1eadn&#8221; ch\u00ednh th\u1ee9c b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_dai_dienchu_so_huu_thuoc_danh_sach_co_giao_dich_dang_ngo\"><\/span><b>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu thu\u1ed9c danh s\u00e1ch c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u1ea5u hi\u1ec7u th\u1ee9 hai li\u00ean quan \u0111\u1ebfn danh s\u00e1ch c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n, kh\u00f4ng ph\u1ea3i m\u1ecdi giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u l\u1ea7n. Quy \u0111\u1ecbnh n\u00e0y d\u1eabn sang ph\u00e1p lu\u1eadt ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p.<\/span><\/p>\n<p><b>Kh\u00f4ng n\u00ean hi\u1ec3u sai:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n l\u1edbn kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch thanh to\u00e1n n\u01b0\u1edbc ngo\u00e0i h\u1ee3p ph\u00e1p kh\u00f4ng b\u1ecb coi l\u00e0 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch do \u0111\u1eb7c th\u00f9 ng\u00e0nh kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u00e1ng ng\u1edd.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dia_chi_tru_so_thuoc_truong_hop_co_dau_hieu_rui_ro\"><\/span><b>\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf b\u1ecb x\u00e1c \u0111\u1ecbnh r\u1ee7i ro khi thu\u1ed9c hai nh\u00f3m ch\u00ednh: kh\u00f4ng c\u00f3 \u0111\u1ecba ch\u1ec9 c\u1ee5 th\u1ec3 theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh; ho\u1eb7c t\u1ea1i c\u0103n h\u1ed9 chung c\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n di\u1ec7n t\u00edch\/c\u0103n h\u1ed9 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh theo ph\u00e1p lu\u1eadt. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, quy \u0111\u1ecbnh c\u00f3 l\u01b0u \u00fd ngo\u1ea1i l\u1ec7 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p><b>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 r\u00e0 so\u00e1t:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd \u0111\u00e3 \u0111\u1ee7 c\u1ee5 th\u1ec3 ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u1ecba ch\u1ec9 gi\u1eefa h\u1ed3 s\u01a1 c\u00f3 th\u1ed1ng nh\u1ea5t kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i chung c\u01b0, khu v\u1ef1c \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng cho kinh doanh kh\u00f4ng.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_dai_dienchu_so_huu_lien_quan_NNT_co_trang_thai_hoac_vi_pham_rui_ro\"><\/span><b>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n\/ch\u1ee7 s\u1edf h\u1eefu li\u00ean quan NNT c\u00f3 tr\u1ea1ng th\u00e1i ho\u1eb7c vi ph\u1ea1m r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh \u0111\u00e1nh gi\u00e1 c\u1ee7a ti\u00eau ch\u00ed n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A \u0111ang \u0111\u0103ng k\u00fd<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2193<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n X<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2193 (\u0111\u1ed3ng th\u1eddi l\u00e0)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p B<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2193<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B thu\u1ed9c tr\u1ea1ng th\u00e1i ho\u1eb7c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u00eau hi\u1ec7n g\u1ed3m t\u00ecnh tr\u1ea1ng ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c MST, kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd ho\u1eb7c c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC. M\u1ed1i li\u00ean h\u1ec7 n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c xem x\u00e9t theo ti\u00eau ch\u00ed 4 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u00fang c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a \u0110i\u1ec1u 7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_hieu_khac_theo_co_che_quan_ly_rui_ro\"><\/span><b>D\u1ea5u hi\u1ec7u kh\u00e1c theo c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed th\u1ee9 n\u0103m kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 t\u1ef1 do b\u1ed5 sung b\u1ea5t k\u1ef3 d\u1ea5u hi\u1ec7u n\u00e0o. \u0110i\u1ec1u 7 g\u1eafn nh\u00f3m n\u00e0y v\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u00e0 y\u00eau c\u1ea7u c\u00f3 th\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft, gi\u1ea3i tr\u00ecnh. Th\u00f4ng t\u01b0 94\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf k\u1ec3 t\u1eeb 01\/7\/2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1eady khi xu\u1ea5t hi\u1ec7n m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u tr\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd H\u0110\u0110T ngay hay kh\u00f4ng?<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_mot_trong_5_dau_hieu_doanh_nghiep_co_bi_tu_choi_dang_ky_HDDT_ngay_khong\"><\/span><b>C\u00f3 m\u1ed9t trong 5 d\u1ea5u hi\u1ec7u, doanh nghi\u1ec7p c\u00f3 b\u1ecb t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd H\u0110\u0110T ngay kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean hi\u1ec3u vi\u1ec7c xu\u1ea5t hi\u1ec7n m\u1ed9t d\u1ea5u hi\u1ec7u t\u1ea1i \u0110i\u1ec1u 7 l\u00e0 t\u1ef1 \u0111\u1ed9ng d\u1eabn \u0111\u1ebfn t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd H\u0110\u0110T. \u0110i\u1ec1u 7 d\u1eabn tr\u01b0\u1eddng h\u1ee3p n\u00e0y sang quy tr\u00ecnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6, trong \u0111\u00f3 c\u00f3 c\u01a1 ch\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin\/t\u00e0i li\u1ec7u v\u00e0 x\u00e1c minh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_chieu_thong_tin_dang_ky\"><\/span><b>\u0110\u1ed1i chi\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh m\u1edbi c\u00f3 b\u01b0\u1edbc t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u; ngu\u1ed3n hi\u1ec7n h\u00e0nh m\u00f4 t\u1ea3 b\u01b0\u1edbc n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam v\u1ec1 <\/span><a href=\"https:\/\/bizzi.vn\/quy-trinh-dang-ky-hoa-don-dien-tu\/\"><span style=\"font-weight: 400;\">quy tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_dau_hieu_rui_ro\"><\/span><b>Ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu xu\u1ea5t hi\u1ec7n d\u1ea5u hi\u1ec7u theo \u0110i\u1ec1u 7, c\u01a1 quan thu\u1ebf s\u1ebd chuy\u1ec3n sang b\u01b0\u1edbc xem x\u00e9t r\u1ee7i ro theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_trinhbo_sung_hoac_xac_minh\"><\/span><b>Gi\u1ea3i tr\u00ecnh\/b\u1ed5 sung ho\u1eb7c x\u00e1c minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ket_qua_chap_nhan_hoac_khong_chap_nhan\"><\/span><b>K\u1ebft qu\u1ea3 ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ho\u1eb7c x\u00e1c minh c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9, c\u01a1 quan thu\u1ebf s\u1ebd ra th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng gi\u1ea3i tr\u00ecnh, qu\u00e1 th\u1eddi h\u1ea1n kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c ho\u1eb7c x\u00e1c minh kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn t\u1edbi th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn v\u00e0 n\u00eau l\u00fd do theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><b>\u0110\u0103ng k\u00fd \u2794 \u0110\u1ed1i chi\u1ebfu, ki\u1ec3m tra \u0110i\u1ec1u 7 \u2794 Gi\u1ea3i tr\u00ecnh\/x\u00e1c minh \u2794 K\u1ebft qu\u1ea3<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_ra_soat_gi_truoc_khi_dang_ky_su_dung_HDDT\"><\/span><b>Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t g\u00ec tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Chu_so_huu_va_nguoi_dai_dien\"><\/span><b>Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra th\u00f4ng tin \u0111\u0103ng k\u00fd c\u00f3 ch\u00ednh x\u00e1c, th\u1ed1ng nh\u1ea5t hay kh\u00f4ng. \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 xem x\u00e9t c\u00e1c ph\u00e1p nh\u00e2n m\u00e0 ng\u01b0\u1eddi n\u00e0y \u0111ang c\u00f3 vai tr\u00f2 qu\u1ea3n l\u00fd\/s\u1edf h\u1eefu, qua \u0111\u00f3 nh\u1eadn di\u1ec7n tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1p nh\u00e2n li\u00ean quan \u0111ang c\u00f3 t\u00ecnh tr\u1ea1ng b\u1ea5t th\u01b0\u1eddng m\u00e0 doanh nghi\u1ec7p bi\u1ebft \u0111\u01b0\u1ee3c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dia_chi_tru_so\"><\/span><b>Head office address<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 r\u00e0 so\u00e1t:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd \u0111\u00e3 \u0111\u1ee7 c\u1ee5 th\u1ec3 ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin \u0111\u1ecba ch\u1ec9 gi\u1eefa h\u1ed3 s\u01a1 c\u00f3 th\u1ed1ng nh\u1ea5t kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i chung c\u01b0, khu v\u1ef1c \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng cho kinh doanh kh\u00f4ng.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Phap_nhan_co_lien_quan\"><\/span><b>Ph\u00e1p nh\u00e2n c\u00f3 li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng vi ph\u1ea1m c\u00e1c r\u1ee7i ro li\u00ean \u0111\u1edbi, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam v\u1ec1 c\u00e1c <\/span><a href=\"https:\/\/bizzi.vn\/dau-hieu-rui-ro-hoa-don-la-gi\/\"><span style=\"font-weight: 400;\">invoice risk indicators<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Du_lieu_phuc_vu_giai_trinh\"><\/span><b>D\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Do \u0110i\u1ec1u 6 cho ph\u00e9p c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ed5 sung th\u00f4ng tin, doanh nghi\u1ec7p n\u00ean b\u1ea3o \u0111\u1ea3m c\u00e1c d\u1eef li\u1ec7u ph\u00e1p l\u00fd, \u0111\u1ecba ch\u1ec9 v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf li\u00ean quan \u0111\u1ebfn n\u1ed9i dung \u0111\u0103ng k\u00fd c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nhan_yeu_cau_giai_trinh_hoac_xac_minh_doanh_nghiep_nen_lam_gi\"><\/span><b>Khi nh\u1eadn y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c x\u00e1c minh, doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>B\u01b0\u1edbc 1. \u0110\u1ecdc \u0111\u00fang y\u00eau c\u1ea7u<\/b><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh r\u00f5 d\u1eef li\u1ec7u n\u00e0o c\u1ea7n gi\u1ea3i tr\u00ecnh, deadline, v\u00e0 n\u1ed9i dung\/t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2. X\u00e1c \u0111\u1ecbnh th\u00f4ng tin c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/b><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eadp trung r\u00e0 so\u00e1t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ecba ch\u1ec9, t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u00fang v\u1edbi y\u00eau c\u1ea7u.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3. Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u00fang ph\u1ea1m vi<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 n\u00ean chu\u1ea9n b\u1ecb c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00fang ph\u1ea1m vi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec3 ch\u1ee9ng minh, tr\u00e1nh n\u1ed9p th\u1eeba c\u00e1c gi\u1ea5y t\u1edd kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4. Th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u00f3 th\u1eddi h\u1ea1n l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 5. Theo d\u00f5i k\u1ebft qu\u1ea3<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c theo d\u00f5i k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 bi\u1ebft h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn theo quy tr\u00ecnh.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_tieu_chi_nay_co_phai_toan_bo_tieu_chi_danh_gia_rui_ro_hoa_don_rui_ro_thue\"><\/span><b>5 ti\u00eau ch\u00ed n\u00e0y c\u00f3 ph\u1ea3i to\u00e0n b\u1ed9 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro h\u00f3a \u0111\u01a1n, r\u1ee7i ro thu\u1ebf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. 5 d\u1ea5u hi\u1ec7u t\u1ea1i \u0110i\u1ec1u 7 c\u00f3 ph\u1ea1m vi c\u1ee5 th\u1ec3 l\u00e0 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf v\u00e0 nh\u1eadn di\u1ec7n h\u00f3a \u0111\u01a1n r\u1ee7i ro trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n nhi\u1ec1u.<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">Content<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Scope<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><b>5 d\u1ea5u hi\u1ec7u \u0110i\u1ec1u 7<\/b><\/td>\n<td><span style=\"font-weight: 400;\">B\u01b0\u1edbc \u0111\u0103ng k\u00fd H\u0110\u0110T<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/bizzi.vn\/bo-tieu-chi-rui-ro-hoa-don-la-gi\/\"><b>Invoice risk criteria<\/b><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng v\u00e0 giao d\u1ecbch li\u00ean quan h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/bizzi.vn\/quan-ly-rui-ro-ve-thue\/\"><b>Qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf<\/b><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1m vi qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7\/r\u1ee7i ro thu\u1ebf r\u1ed9ng h\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><b>Frequently asked questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Ch\u1ec9 c\u1ea7n thu\u1ed9c m\u1ed9t trong 5 d\u1ea5u hi\u1ec7u l\u00e0 \u0111\u01b0\u1ee3c xem x\u00e9t theo c\u01a1 ch\u1ebf r\u1ee7i ro?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7, \u0111\u00fang nh\u01b0 v\u1eady, vi\u1ec7c xu\u1ea5t hi\u1ec7n b\u1ea5t k\u1ef3 d\u1ea5u hi\u1ec7u n\u00e0o c\u0169ng s\u1ebd khi\u1ebfn h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n sang c\u01a1 ch\u1ebf x\u1eed l\u00fd r\u1ee7i ro.<\/span><\/p>\n<p><b>\u0110\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i chung c\u01b0 c\u00f3 m\u1eb7c nhi\u00ean b\u1ecb x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Ph\u1ea3i x\u00e9t \u0111\u00fang ph\u1ea1m vi v\u00e0 ngo\u1ea1i l\u1ec7 c\u1ee7a ti\u00eau ch\u00ed 3 (nh\u01b0 ph\u1ea7n di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh ho\u1eb7c ngo\u1ea1i l\u1ec7 cho c\u00e1 nh\u00e2n kinh doanh).<\/span><\/p>\n<p><b>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u1ed3ng th\u1eddi \u0111\u1ee9ng t\u00ean nhi\u1ec1u c\u00f4ng ty c\u00f3 b\u1ecb coi l\u00e0 r\u1ee7i ro kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c \u0111\u1ea1i di\u1ec7n nhi\u1ec1u doanh nghi\u1ec7p. Ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c n\u00eau trong ti\u00eau ch\u00ed li\u00ean quan.<\/span><\/p>\n<p><b>Khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 bao l\u00e2u \u0111\u1ec3 th\u1ef1c hi\u1ec7n?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 6 \u0111ang \u0111\u01b0\u1ee3c b\u00e0i \u0111\u1ec1 c\u1eadp, th\u1eddi h\u1ea1n l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn th\u00f4ng b\u00e1o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 t\u1ef1 \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u1ee9ng d\u1ee5ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 <\/span><a href=\"https:\/\/bizzi.vn\/\"><span style=\"font-weight: 400;\">Bizzi Bot<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi \u0111\u1ed1i t\u00e1c.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">5 ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t theo c\u01a1 ch\u1ebf r\u1ee7i ro khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Tuy nhi\u00ean, vi\u1ec7c xu\u1ea5t hi\u1ec7n m\u1ed9t d\u1ea5u hi\u1ec7u kh\u00f4ng \u0111\u1ed3ng ngh\u0129a h\u1ed3 s\u01a1 s\u1ebd b\u1ecb t\u1eeb ch\u1ed1i ngay; doanh nghi\u1ec7p v\u1eabn c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t th\u00f4ng tin ph\u00e1p l\u00fd, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba ch\u1ec9, c\u00e1c ph\u00e1p nh\u00e2n li\u00ean quan v\u00e0 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u gi\u1ea3i tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, khi s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u00e1c v\u00e0 h\u00f3a \u0111\u01a1n ng\u00e0y c\u00e0ng l\u1edbn, vi\u1ec7c ki\u1ec3m tra th\u1ee7 c\u00f4ng c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng. Bizzi Bot &#8211; gi\u1ea3i ph\u00e1p x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro h\u00f3a \u0111\u01a1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eadp trung d\u1eef li\u1ec7u, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin h\u00f3a \u0111\u01a1n v\u00e0 nh\u00e0 cung c\u1ea5p, qua \u0111\u00f3 gi\u00fap b\u1ed9 ph\u1eadn T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n r\u1ee7i ro v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7.<\/span><\/p>\n<p><b>Register here to receive consultation and experience solutions from Bizzi: <\/b><a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/\"><b>Invoice Processing<\/b><\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2026, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh 5 d\u1ea5u hi\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao trong qu\u00e1&#8230;<\/p>","protected":false},"author":66,"featured_media":999982066,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[372],"tags":[],"class_list":["post-999982065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999982065"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982065\/revisions"}],"predecessor-version":[{"id":999982067,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982065\/revisions\/999982067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999982066"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999982065"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999982065"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999982065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}