{"id":4311,"date":"2026-07-02T17:55:06","date_gmt":"2026-07-02T10:55:06","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4311"},"modified":"2026-06-29T17:56:25","modified_gmt":"2026-06-29T10:56:25","slug":"nghi-dinh-20-2025-nd-cp-bo-sung-nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket-2","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nghi-dinh-20-2025-nd-cp-bo-sung-nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket-2\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP b\u1ed5 sung ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 10-2-2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 27-3-2025 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2024. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng nh\u1eb1m ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed3ng th\u1eddi th\u00e1o g\u1ee1 m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4309\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2026\/06\/nd-20-bo-sung-nd-132-1-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>N\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u1ecdng t\u00e2m<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec thay th\u1ebf to\u00e0n b\u1ed9 quy \u0111\u1ecbnh c\u0169, Ngh\u1ecb \u0111\u1ecbnh 20\/2025 t\u1eadp trung \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ch\u1ecdn l\u1ecdc m\u1ed9t s\u1ed1 n\u1ed9i dung then ch\u1ed1t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132, qua \u0111\u00f3 n\u00e2ng cao t\u00ednh ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh <\/span><b>quan h\u1ec7 li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\"> t\u1ea1i \u0110i\u1ec1u 5. C\u1ee5 th\u1ec3, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c \u0111i\u1ec3m d, k v\u00e0 b\u1ed5 sung th\u00eam \u0111i\u1ec3m m gi\u00fap l\u00e0m r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c giao d\u1ecbch vay v\u1ed1n v\u00e0 b\u1ea3o l\u00e3nh t\u00e0i ch\u00ednh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng c\u1eadp nh\u1eadt tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam t\u1ea1i \u0110i\u1ec1u 21, nh\u1eb1m t\u0103ng c\u01b0\u1eddng ph\u1ed1i h\u1ee3p trong qu\u1ea3n l\u00fd th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 t\u00edn d\u1ee5ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c l\u00e0 vi\u1ec7c <\/span><b>thay th\u1ebf to\u00e0n b\u1ed9 Ph\u1ee5 l\u1ee5c I<\/b><span style=\"font-weight: 400;\"> v\u1ec1 k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft. Ph\u1ee5 l\u1ee5c m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 20\/2025 gi\u00fap chu\u1ea9n h\u00f3a l\u1ea1i bi\u1ec3u m\u1eabu, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p trong vi\u1ec7c cung c\u1ea5p v\u00e0 ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch minh b\u1ea1ch h\u01a1n.<\/span><\/p>\n<h2><b>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u1ec1 chi ph\u00ed l\u00e3i vay<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025 b\u1ed5 sung c\u01a1 ch\u1ebf chuy\u1ec3n ti\u1ebfp nh\u1eb1m x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc t\u1ed3n \u0111\u1ecdng li\u00ean quan \u0111\u1ebfn chi ph\u00ed l\u00e3i vay c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2020 \u0111\u1ebfn 2023, n\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u0169, th\u00ec t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024 s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo h\u01b0\u1edbng linh ho\u1ea1t h\u01a1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p <\/span><b>kh\u00f4ng c\u00f2n ph\u00e1t sinh quan h\u1ec7 li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">, ph\u1ea7n chi ph\u00ed l\u00e3i vay ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o c\u00e1c k\u1ef3 ti\u1ebfp theo theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p <\/span><b>v\u1eabn c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c x\u1eed l\u00fd chi ph\u00ed l\u00e3i vay ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p x\u1eed l\u00fd t\u1ed3n \u0111\u1ecdng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h2><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng, Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP kh\u00f4ng thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132. C\u1ee5 th\u1ec3, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p (T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1eef nguy\u00ean ph\u1ea1m vi \u00e1p d\u1ee5ng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch, \u0111\u1ed3ng th\u1eddi tr\u00e1nh g\u00e2y x\u00e1o tr\u1ed9n trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2><b>\u00dd ngh\u0129a c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2025 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP cho th\u1ea5y \u0111\u1ecbnh h\u01b0\u1edbng ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng minh b\u1ea1ch, s\u00e1t th\u1ef1c t\u1ebf v\u00e0 ti\u1ec7m c\u1eadn th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, nh\u1eefng thay \u0111\u1ed5i n\u00e0y mang l\u1ea1i hai t\u00e1c \u0111\u1ed9ng r\u00f5 r\u1ec7t:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn giao d\u1ecbch vay v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng y\u00eau c\u1ea7u minh b\u1ea1ch, nh\u1ea5t l\u00e0 trong k\u00ea khai v\u00e0 cung c\u1ea5p th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025\/N\u0110-CP kh\u00f4ng thay th\u1ebf ho\u00e0n to\u00e0n Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP m\u00e0 \u0111\u00f3ng vai tr\u00f2 c\u1eadp nh\u1eadt, ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap khung ph\u00e1p l\u00fd v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i Vi\u1ec7t Nam tr\u1edf n\u00ean r\u00f5 r\u00e0ng, linh ho\u1ea1t v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c ti\u1ec5n, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/nghi-dinh-20-2025-nd-cp-bo-sung-nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket-2\/'><div 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