{"id":2900,"date":"2024-03-01T22:20:25","date_gmt":"2024-03-01T21:20:25","guid":{"rendered":"https:\/\/germany.cukcuk.eu\/WP\/?page_id=2900"},"modified":"2025-10-19T17:54:31","modified_gmt":"2025-10-19T15:54:31","slug":"gobd","status":"publish","type":"page","link":"https:\/\/cukcuk.eu\/vi\/gobd\/","title":{"rendered":"GoBD"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2900\" class=\"elementor elementor-2900\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f27b697 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"4f27b697\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4753f248\" data-id=\"4753f248\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38f08d55 elementor-widget elementor-widget-spacer\" data-id=\"38f08d55\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc6ffb0 elementor-widget elementor-widget-heading\" data-id=\"2dc6ffb0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GoBD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1986d3ad elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1986d3ad\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39da09a4 elementor-widget elementor-widget-text-editor\" data-id=\"39da09a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 1rem;\">C\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef ch\u1ec9nh chu s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u1edf d\u1ea1ng k\u1ef9 thu\u1eadt s\u1ed1 c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh vi\u1ec7c truy c\u1eadp th\u00f4ng tin d\u1eef li\u1ec7u.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-756ad2e9 elementor-widget elementor-widget-spacer\" data-id=\"756ad2e9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dd07578 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd07578\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1307de1\" data-id=\"1307de1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-780d1ac elementor-widget elementor-widget-spacer\" data-id=\"780d1ac\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c11510 elementor-widget elementor-widget-heading\" data-id=\"4c11510\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>GoBD c\u00f3 ngh\u0129a l\u00e0 g\u00ec?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c0157e elementor-widget elementor-widget-spacer\" data-id=\"6c0157e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bd242a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bd242a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e77751f animated-slow elementor-invisible\" data-id=\"e77751f\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75db637 elementor-widget elementor-widget-heading\" data-id=\"75db637\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-486a9bb elementor-widget elementor-widget-text-editor\" data-id=\"486a9bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>GoBD l\u00e0 t\u00ean vi\u1ebft t\u1eaft c\u1ee7a \u201cC\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef h\u1ee3p l\u00fd s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1 v\u00e0 t\u00e0i li\u1ec7u \u1edf d\u1ea1ng \u0111i\u1ec7n t\u1eed c\u0169ng nh\u01b0 truy c\u1eadp d\u1eef li\u1ec7u\u201d. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh li\u00ean bang.<\/p><p>GoBD quy \u0111\u1ecbnh vi\u1ec7c l\u01b0u tr\u1eef th\u00f4ng tin \u0111i\u1ec7n t\u1eed v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef sao cho kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i ho\u1eb7c c\u00f3 th\u1ec3 tra c\u1ee9u nh\u1eefng s\u1ef1 thay \u0111\u1ed5i n\u1ebfu \u0111\u00e3 thay \u0111\u1ed5i. Ngo\u00e0i ra, GoBD c\u0169ng quy \u0111\u1ecbnh quy\u1ec1n truy c\u1eadp, quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33a318a elementor-widget elementor-widget-heading\" data-id=\"33a318a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ada545b elementor-widget elementor-widget-text-editor\" data-id=\"ada545b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 1rem;\">Tho\u1ea1t \u0111\u1ea7u nghe th\u00ec c\u00f3 v\u1ebb r\u1ea5t ph\u1ee9c t\u1ea1p, nh\u01b0ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u r\u1eb1ng, c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n sao cho ch\u00fang kh\u00f4ng th\u1ec3 b\u1ecb thay \u0111\u1ed5i ho\u1eb7c m\u1ed7i thay \u0111\u1ed5i \u0111\u1ec1u c\u00f3 th\u1ec3 tra c\u1ee9u v\u00e0 n\u1eafm b\u1eaft.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1159441 elementor-widget elementor-widget-text-editor\" data-id=\"1159441\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u01b0u \u00fd:<br \/>C\u00e1c quy \u0111\u1ecbnh n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c h\u1ec7 th\u1ed1ng ghi nh\u1eadn d\u1eef li\u1ec7u m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n. V\u00ed d\u1ee5 c\u00e1c m\u1ee5c sau c\u1ea7n tu\u00e2n th\u1ee7 GoBD: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n t\u00e0i s\u1ea3n, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, \u0111\u1ed3ng h\u1ed3 taxi, c\u00e2n \u0111i\u1ec7n t\u1eed, h\u1ec7 th\u1ed1ng l\u1eadp \u0111\u01a1n, ghi nh\u1eadn th\u1eddi gian, l\u01b0u tr\u1eef b\u1ea3o qu\u1ea3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9149167 elementor-widget elementor-widget-spacer\" data-id=\"9149167\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-668a75c elementor-invisible\" data-id=\"668a75c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b33af8 elementor-widget elementor-widget-spacer\" data-id=\"0b33af8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b72fa2 elementor-widget elementor-widget-image\" data-id=\"4b72fa2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"381\" height=\"310\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/GoBD-1.png\" class=\"attachment-large size-large wp-image-4633\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/GoBD-1.png 381w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/GoBD-1-300x244.png 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/GoBD-1-15x12.png 15w\" sizes=\"(max-width: 381px) 100vw, 381px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea8d950 elementor-widget elementor-widget-spacer\" data-id=\"ea8d950\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0648f54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0648f54\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe00276\" data-id=\"fe00276\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-065f455 elementor-widget elementor-widget-spacer\" data-id=\"065f455\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e039e23 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"e039e23\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>GoBD c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5dc78a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5dc78a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f795f29\" data-id=\"f795f29\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d07813e elementor-widget elementor-widget-image\" data-id=\"d07813e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"960\" height=\"960\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/02-GoBD.png\" class=\"attachment-large size-large wp-image-4873\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/02-GoBD.png 960w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/02-GoBD-300x300.png 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/02-GoBD-150x150.png 150w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/02-GoBD-768x768.png 768w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/06\/02-GoBD-12x12.png 12w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d2968fe\" data-id=\"d2968fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-590f537 elementor-widget elementor-widget-heading\" data-id=\"590f537\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C\u00f4ng b\u1ed1<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a72aa7 elementor-widget elementor-widget-text-editor\" data-id=\"3a72aa7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-style: inherit; font-weight: inherit;\">GoBD \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh Li\u00ean bang (BMF) gi\u1edbi thi\u1ec7u l\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0o ng\u00e0y 14.11.2014 v\u00e0 c\u00e1c nguy\u00ean t\u1eafc n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i \u0110\u1ee9c k\u1ec3 t\u1eeb ng\u00e0y 01.01.2015.<\/span><\/p><p>Trong th\u00e1ng 11 n\u0103m 2019 bi\u00ean b\u1ea3n m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1.1.2020. GoBD m\u1edbi ch\u1ee9a nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c k\u1ef9 thu\u1eadt s\u1ed1 m\u1edbi v\u00ed d\u1ee5 nh\u01b0:\u00a0<\/p><ul><li class=\" translation-block\">Vi\u1ec7c <strong>Ch\u1ee5p \u1ea2nh<\/strong> c\u00e1c h\u00f3a \u0111\u01a1n b\u1eb1ng \u0111i\u1ec7n tho\u1ea1i<\/li><li class=\" translation-block\">L\u01b0u \u00fd <strong>C\u00f4ng ngh\u1ec7 \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b340e21 elementor-widget elementor-widget-heading\" data-id=\"b340e21\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh (BMF)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e209a7 elementor-widget elementor-widget-text-editor\" data-id=\"2e209a7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>B\u1ea1n c\u00f3 th\u1ec3 xem m\u00f4 t\u1ea3 chi ti\u1ebft v\u1ec1 hai th\u00f4ng t\u01b0 GoBD t\u1eeb n\u0103m 2014 v\u00e0 2019 d\u01b0\u1edbi \u0111\u00e2y ho\u1eb7c tr\u1ef1c ti\u1ebfp t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh Li\u00ean bang.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0a0cb0e elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"0a0cb0e\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c0527bb\" data-id=\"c0527bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e6c266 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"3e6c266\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/03\/GoBD-2014.pdf\" target=\"_blank\" rel=\"nofollow\" gobd2014=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GoBD (2014)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e3d9d4b\" data-id=\"e3d9d4b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b755314 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"b755314\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/03\/GoBD-2019.pdf\" target=\"_blank\" rel=\"nofollow\" gobd2019=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GoBD (2019)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-14683c1\" data-id=\"14683c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1545641 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"1545641\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/2025-Grundsaetze-zur-ordnungsmaessigen-Fuehrung-und-Aufbewahrung-von-Buechern-Aufzeichnungen-und-Unterlagen-in-elektronischer-Form-sowie-zum-Datenzugriff-GoBD.pdf\" target=\"_blank\" rel=\"nofollow\" gobd2019=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GoBD (2025)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7ac8851 elementor-hidden-desktop elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"7ac8851\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6e4aa7c\" data-id=\"6e4aa7c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99ad871 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"99ad871\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/03\/GoBD-2014.pdf\" target=\"_blank\" rel=\"nofollow\" gobd2014=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GoBD (2014)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6370e92\" data-id=\"6370e92\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b734429 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b734429\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/03\/GoBD-2019.pdf\" target=\"_blank\" rel=\"nofollow\" gobd2019=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GoBD (2019)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-eec91f3 e-flex e-con-boxed e-con e-parent\" data-id=\"eec91f3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ec2030 elementor-widget elementor-widget-spacer\" data-id=\"1ec2030\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4a5703 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4a5703\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8312e60\" data-id=\"8312e60\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2c1891 elementor-widget elementor-widget-spacer\" data-id=\"c2c1891\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-005b528 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"005b528\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>GoBD \u00e1p d\u1ee5ng cho ai?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4952835 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4952835\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5530a02 animated-slow elementor-invisible\" data-id=\"5530a02\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae9c3f6 elementor-widget elementor-widget-heading\" data-id=\"ae9c3f6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">M\u1ecdi c\u00e1c nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00f3ng thu\u1ebf \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dab9ac4 elementor-widget elementor-widget-text-editor\" data-id=\"dab9ac4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-style: inherit; font-weight: inherit;\">GoBD \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p v\u00e0 t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 nh\u01b0 nhau, b\u1ea5t k\u1ec3 h\u1ecd l\u00e0 ch\u1ee7 qu\u00e1n c\u00e0 ph\u00ea, ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh nh\u00e0 h\u00e0ng, ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 t\u1ef1 do hay ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf.\u00a0<\/span><\/p><p>V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a GoBD, GDPdU v\u00e0 GoBS \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf v\u00e0 h\u1ee3p nh\u1ea5t. M\u1ee5c \u0111\u00edch c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Li\u00ean bang l\u00e0 t\u1ea1o ra s\u1ef1 r\u00f5 r\u00e0ng c\u1ee7a GoBD v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p.\u00a0<br \/>V\u00ec v\u1eady GoBD \u0111\u00e3 bao g\u1ed3m GDPdU v\u00e0 c\u1ea3 GoBS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70124bb elementor-widget elementor-widget-text-editor\" data-id=\"70124bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>GoBS (1995): l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Grunds\u00e4tze ordnungsm\u00e4\u00dfiger DV-gest\u00fctzter Buchf\u00fchrungssysteme, c\u00f3 ngh\u0129a l\u00e0 C\u00e1c nguy\u00ean t\u1eafc v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n h\u1ee3p l\u1ec7 d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/li><li>GDPdU (2002) l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Grunds\u00e4tze zum Datenzugriff und zur Pr\u00fcfbarkeit digitaler Unterlagen, c\u00f3 ngh\u0129a l\u00e0 C\u00e1c nguy\u00ean t\u1eafc v\u1ec1 truy c\u1eadp d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m tra \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ef9 thu\u1eadt s\u1ed1.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-254580a elementor-widget elementor-widget-spacer\" data-id=\"254580a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-26ca41b animated-slow elementor-invisible\" data-id=\"26ca41b\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a4e445 elementor-widget elementor-widget-image\" data-id=\"2a4e445\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"537\" height=\"454\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/CUKCUK-EUROPE-Konform-Warum-uns.png\" class=\"attachment-large size-large wp-image-11458\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/CUKCUK-EUROPE-Konform-Warum-uns.png 537w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/CUKCUK-EUROPE-Konform-Warum-uns-300x254.png 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/CUKCUK-EUROPE-Konform-Warum-uns-14x12.png 14w\" sizes=\"(max-width: 537px) 100vw, 537px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2798ec3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2798ec3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd642fe\" data-id=\"bd642fe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a488eb elementor-widget elementor-widget-spacer\" data-id=\"6a488eb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-009e6d3 elementor-widget elementor-widget-heading\" data-id=\"009e6d3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Y\u00eau c\u1ea7u &amp; Ngh\u0129a v\u1ee5<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce18d74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce18d74\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-929dc7b animated-slow elementor-invisible\" data-id=\"929dc7b\" data-element_type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4b3597 elementor-widget elementor-widget-image\" data-id=\"f4b3597\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"550\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Konform-GoBD-GoBD-Anforderung-VI.png\" class=\"attachment-large size-large wp-image-11717\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Konform-GoBD-GoBD-Anforderung-VI.png 800w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Konform-GoBD-GoBD-Anforderung-VI-300x206.png 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Konform-GoBD-GoBD-Anforderung-VI-768x528.png 768w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Konform-GoBD-GoBD-Anforderung-VI-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e99b7a4 elementor-widget elementor-widget-spacer\" data-id=\"e99b7a4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-94723f2\" data-id=\"94723f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a06bc38 elementor-widget elementor-widget-heading\" data-id=\"a06bc38\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6 ti\u00eau ch\u00ed c\u1ee7a GoBD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3657cfc elementor-widget elementor-widget-text-editor\" data-id=\"3657cfc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0110\u1ec3 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n tu\u00e2n th\u1ee7 GoBD (Nguy\u00ean t\u1eafc v\u1ec1 Ti\u1ebfp c\u1eadn v\u00e0 L\u01b0u tr\u1eef D\u1eef li\u1ec7u K\u1ef9 thu\u1eadt s\u1ed1 v\u00e0 Quy\u1ec1n Ki\u1ec3m tra D\u1eef li\u1ec7u), b\u00ean c\u1ea1nh ph\u1ea7n m\u1ec1m v\u00e0 h\u1ec7 th\u1ed1ng ph\u00f9 h\u1ee3p, c\u00f2n nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c y\u00eau c\u1ea7u n\u1ed9i b\u1ed9,quy \u0111\u1ecbnh c\u00f4ng vi\u1ec7c v\u00e0 c\u1ea3 h\u00e0nh vi c\u1ee7a ng\u01b0\u1eddi d\u00f9ng.<\/p><p>Do \u0111\u00f3, m\u1ed9t ph\u1ea7n m\u1ec1m ch\u1ec9 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 gi\u00fap \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed tu\u00e2n th\u1ee7 GoBD. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 nguy\u00ean t\u1eafc GoBD quan tr\u1ecdng nh\u1ea5t c\u1ea7n \u0111\u00e1p \u1ee9ng, ch\u00fang t\u00f4i \u0111\u00e3 g\u1ecdp l\u1ea1i cho b\u1ea1n.<\/p><ul><li>Ch\u1ec9nh chu<\/li><li>\u0110\u1ea7y \u0111\u1ee7 &amp; \u0111\u00fang<\/li><li><span style=\"font-style: inherit; font-weight: inherit;\">T\u1ee9c th\u1eddi<\/span><\/li><li style=\"font-size: 15px;\">C\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng<\/li><li>Kh\u00f4ng th\u1ec3 s\u1eeda \u0111\u1ed5i<\/li><li><span style=\"font-style: inherit; font-weight: inherit;\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1771222 elementor-widget elementor-widget-spacer\" data-id=\"1771222\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84f831d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84f831d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-549a7d1\" data-id=\"549a7d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fb9e77 elementor-widget elementor-widget-heading\" data-id=\"6fb9e77\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>\u0110i\u1ec1u \u0111\u00f3 c\u1ee5 th\u1ec3 l\u00e0 g\u00ec?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-f4102b7 e-flex e-con-boxed e-con e-parent\" data-id=\"f4102b7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-501c1fd uael-timeline--center uael-timeline-responsive-tablet uael-timeline-arrow-center elementor-widget elementor-widget-uael-timeline\" data-id=\"501c1fd\" data-element_type=\"widget\" data-widget_type=\"uael-timeline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"uael-timeline-wrapper uael-timeline-node\">\n\t\n\t<div class=\"uael-timeline-shadow-yes uael-timeline-main\">\n\t\t<div class=\"uael-days\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-e9a9554 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Ch\u1ec9nh chu<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><ul><li class=\"list-icon-paragraph\" style=\"text-align: left;\">C\u00e1c giao d\u1ecbch kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng (v\u00ed d\u1ee5: c\u00e1c giao d\u1ecbch kinh doanh ti\u1ec1n m\u1eb7t v\u00e0 kh\u00f4ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang bi\u1ec7t)<\/li><li style=\"text-align: left;\"><span style=\"font-size: 16px;\">C\u00e1c ghi nh\u1eadn ph\u1ea3i ri\u00eang l\u1ebb v\u00e0 \u0111\u1ed9c l\u1eadp, \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp th\u1ef1c t\u1ebf theo t\u00e0i kho\u1ea3n<\/span><\/li><\/ul><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div ><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-6a4b37a uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">\u0110\u00fang &amp; \u0110\u1ee7<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><ul><li style=\"text-align: left;\">C\u00e1c giao d\u1ecbch kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p trung th\u1ef1c \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng sai s\u00f3t.<\/li><li style=\"text-align: left;\">Ki\u1ec3m so\u00e1t v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt v\u00e0 t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u n\u00e0y (v\u00ed d\u1ee5: b\u1eb1ng c\u00e1ch ki\u1ec3m tra nhi\u1ec1u s\u1ed1 phi\u1ebfu)<\/li><\/ul><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div ><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-3012976 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">T\u1ee9c th\u1eddi<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><div class=\"list-icon-item\"><div class=\"list-icon-item-content\"><ul><li style=\"text-align: left;\">M\u1ecdi giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn nhanh nh\u01b0 c\u00f3 th\u1ec3 sau khi v\u1ee5 vi\u1ec7c ph\u00e1t sinh v\u00e0o s\u1ed5 s\u00e1ch<\/li><\/ul><\/div><\/div><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div ><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-72c9717 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">C\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><div class=\"post-noteyellow\"><div class=\"list-icon-item\"><div class=\"list-icon-item-content\"><ul><li class=\"list-icon-paragraph\">T\u1ea5t c\u1ea3 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n \u1edf d\u1ea1ng t\u01b0\u01a1ng t\u1ef1 trong v\u00f2ng 10 n\u0103m<\/li><\/ul><\/div><\/div><\/div><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div ><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-6004164 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Kh\u00f4ng th\u1ec3 s\u1eeda \u0111\u1ed5i<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><div class=\"list-icon-item\"><div class=\"list-icon-item-content\"><ul><li class=\"list-icon-paragraph\" style=\"text-align: left;\">H\u1ed3 s\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi\u1ebfn n\u1ed9i dung ban \u0111\u1ea7u kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1eefa<\/li><li class=\"list-icon-paragraph\" style=\"text-align: left;\">C\u00e1c thay \u0111\u1ed5i (bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u g\u1ed1c) ph\u1ea3i lu\u00f4n \u0111\u01b0\u1ee3c ghi l\u1ea1i.<\/li><li class=\"list-icon-paragraph\" style=\"text-align: left;\"><span style=\"font-size: 16px;\">D\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 kh\u1ecfi s\u1ef1 ch\u1ec9nh s\u1eeda, m\u1ea5t m\u00e1t v\u00e0 s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p (v\u00ed d\u1ee5: th\u00f4ng qua c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t quy\u1ec1n truy c\u1eadp v\u00e0 \u1ee7y quy\u1ec1n truy c\u1eadp)<\/span><\/li><\/ul><div class=\"list-icon-item\"><div class=\"list-icon-item-content\">\u00a0<\/div><\/div><\/div><\/div><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div ><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-96afac7 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><div class=\"list-icon-item\"><div class=\"list-icon-item-content\"><ul><li>Vi\u1ec7c ghi l\u1ea1i c\u00e1c giao d\u1ecbch kinh doanh c\u1ee7a b\u1ea1n ph\u1ea3i d\u1ec5 hi\u1ec3u<\/li><li>Kh\u00f4ng ghi nh\u1eadn khi kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb<\/li><li>Ki\u1ec3m to\u00e1n vi\u00ean t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c giao d\u1ecbch kinh doanh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian h\u1ee3p l\u00fd<\/li><li><span style=\"font-size: 16px;\">\u0110\u1ec3 c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng \u0111\u01b0\u1ee3c, c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1i g\u1ecdi l\u00e0 t\u00e0i li\u1ec7u th\u1ee7 t\u1ee5c m\u00f4 t\u1ea3 c\u00e1c quy tr\u00ecnh ghi nh\u1eadn c\u1ee7a ph\u1ea7n m\u1ec1m<\/span><\/li><\/ul><\/div><\/div><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div ><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"uael-timeline__line\">\n\t\t\t<div class=\"uael-timeline__line__inner\"><\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1f2a95 e-flex e-con-boxed e-con e-parent\" data-id=\"f1f2a95\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b90eda6 e-flex e-con-boxed e-con e-parent\" data-id=\"b90eda6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-accc6c3 elementor-widget elementor-widget-spacer\" data-id=\"accc6c3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f89906 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f89906\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2c2efa\" data-id=\"f2c2efa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-897e420 elementor-widget elementor-widget-heading\" data-id=\"897e420\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Quan Tr\u1ecdng !<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb9a540 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb9a540\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5fdb155\" data-id=\"5fdb155\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e15f520 elementor-widget elementor-widget-heading\" data-id=\"e15f520\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61a031b elementor-widget elementor-widget-image\" data-id=\"61a031b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"300\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Rechtliche-Dokumentation.jpg\" class=\"attachment-full size-full wp-image-11893\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Rechtliche-Dokumentation.jpg 750w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Rechtliche-Dokumentation-300x120.jpg 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/Rechtliche-Dokumentation-18x7.jpg 18w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0b59f elementor-widget elementor-widget-text-editor\" data-id=\"7f0b59f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\" translation-block\">GoBD tu\u00e2n th\u1ee7 n\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch kinh doanh li\u00ean quan \u0111\u1ebfn thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ghi l\u1ea1i theo tr\u00ecnh t\u1ef1 th\u1eddi gian <b>ri\u00eang l\u1ebb<\/b>, <b>\u0111\u1ea7y \u0111\u1ee7<\/b>, <b>ch\u00ednh x\u00e1c<\/b>, <b>k\u1ecbp th\u1eddi<\/b> v\u00e0 <b>c\u00f3 tr\u1eadt t\u1ef1<\/b> v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a GoBD.\n\n<span style=\"font-style: inherit;font-weight: inherit\">T\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch kinh doanh l\u00e0m thay \u0111\u1ed5i ho\u1eb7c ghi l\u1ea1i l\u1ee3i nhu\u1eadn ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty \u0111\u1ec1u li\u00ean quan \u0111\u1ebfn thu\u1ebf.<\/span><\/p><p><span style=\"color: #000000;\"><em>V\u00ed d\u1ee5: doanh s\u1ed1 b\u00e1n h\u00e0ng t\u1ea1i c\u1eeda h\u00e0ng, g\u1eedi v\u00e0 r\u00fat ti\u1ec1n m\u1eb7t, thu nh\u1eadp v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, thu nh\u1eadp v\u00e0 \u0111\u1ea7u ra c\u1ee7a h\u00e0ng h\u00f3a, v.v. \u0111\u1ec1u li\u00ean quan \u0111\u1ebfn m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a449dd7 elementor-widget elementor-widget-spacer\" data-id=\"a449dd7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ed6d526\" data-id=\"ed6d526\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d3aacc elementor-widget elementor-widget-heading\" data-id=\"2d3aacc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">T\u00e0i li\u1ec7u m\u00f4 t\u1ea3 quy tr\u00ecnh<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9a9563 elementor-widget elementor-widget-image\" data-id=\"d9a9563\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"300\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/dokumentation.jpg\" class=\"attachment-full size-full wp-image-11900\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/dokumentation.jpg 750w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/dokumentation-300x120.jpg 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/dokumentation-18x7.jpg 18w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf33449 elementor-widget elementor-widget-text-editor\" data-id=\"bf33449\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\" translation-block\">Verfahrensdokumentation ( Verfahren= C\u00e1ch Th\u1ee9c, Quy Tr\u00ecnh - Dokumentation = T\u00e0i li\u1ec7u) v\u1ec1 c\u01a1 b\u1ea3n kh\u00f4ng g\u00ec kh\u00e1c h\u01a1n l\u00e0 <b>T\u00e0i li\u1ec7u ghi nh\u1eadn quy tr\u00ecnh<\/b> di\u1ec5n ra trong m\u1ed9t doanh nghi\u1ec7p. M\u1ed9t ng\u01b0\u1eddi gi\u00e1m \u0111\u1ecbnh b\u00ean th\u1ee9 ba ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c quy tr\u00ecnh li\u00ean quan \u0111\u1ebfn thu\u1ebf trong m\u1ed9t kho\u1ea3ng th\u1eddi gian h\u1ee3p l\u00fd. T\u00e0i li\u1ec7u n\u00e0y d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 c\u00e1c quy tr\u00ecnh v\u1ec1 c\u00e1ch l\u1eadp k\u1ebf ho\u1ea1ch tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a GoBD.<\/p><p class=\" translation-block\">N\u1ebfu kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u th\u1ee7 t\u1ee5c, nh\u1eefng ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u00f4ng th\u1ec3 tu\u00e2n th\u1ee7 <b>c\u00e1c nguy\u00ean t\u1eafc truy xu\u1ea5t ngu\u1ed3n g\u1ed1c v\u00e0 kh\u1ea3 n\u0103ng x\u00e1c minh \u0111\u1ec1 ra<\/b>. Do \u0111\u00f3, t\u00e0i li\u1ec7u n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n thi\u1ebft y\u1ebfu c\u1ee7a GoBD. v\u00ed d\u1ee5.:<\/p><ul><li>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n giao t\u1eeb h\u1ec7 th\u1ed1ng n\u00e0y sang h\u1ec7 th\u1ed1ng kh\u00e1c?<\/li><li>L\u00e0m th\u1ebf n\u00e0o c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi th\u1ee9 \u0111\u01b0\u1ee3c chuy\u1ec3n giao \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c?<\/li><li>C\u00e1c H\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean lai \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n v\u00e0 s\u1ed1 h\u00f3a nh\u01b0 th\u1ebf n\u00e0o?<\/li><\/ul><p>\u00a0T\u1ea5t c\u1ea3 \u0111i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong Verfahrensdokumentation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52c1f46 elementor-widget elementor-widget-spacer\" data-id=\"52c1f46\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-caf93d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"caf93d0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c51815f\" data-id=\"c51815f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-579178b elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"579178b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>H\u1eadu qu\u1ea3 khi kh\u00f4ng tu\u00e2n th\u1ee7<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c16e4fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c16e4fc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-460ab3e\" data-id=\"460ab3e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-679889c elementor-widget elementor-widget-heading\" data-id=\"679889c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u01af\u1edbc t\u00ednh thu\u1ebf -  \u0110\u00f2i ti\u1ec1n th\u00eam - Ph\u00ed ph\u1ea1t<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa10a11 elementor-widget elementor-widget-text-editor\" data-id=\"aa10a11\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vi\u1ec7c kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc ho\u1eb7c vi ph\u1ea1m GoBD c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nhi\u1ec1u h\u1eadu qu\u1ea3 kh\u00e1c nhau t\u00f9y theo m\u1ee9c \u0111\u1ed9. N\u1ebfu ph\u00e1t hi\u1ec7n nh\u1eefng thi\u1ebfu s\u00f3t trong vi\u1ec7c tu\u00e2n th\u1ee7 GoBD trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf v\u00e0 \u0111\u1eb7c bi\u1ec7t n\u1ebfu ch\u00fang d\u1eabn \u0111\u1ebfn nh\u1eefng thi\u1ebfu s\u00f3t kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 s\u1ed1 ti\u1ec1n b\u1ecb l\u00e0m sai l\u1ec7ch ho\u1eb7c che gi\u1ea5u, th\u00ec \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 g\u00e2y ra h\u1eadu qu\u1ea3 h\u00ecnh s\u1ef1 v\u1ec1 thu\u1ebf. Nh\u01b0 \u0111\u00e3 m\u00f4 t\u1ea3 \u1edf tr\u00ean, c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n theo ti\u00eau ch\u00ed GoBD v\u00e0 t\u00f9y theo m\u1ee9c \u0111\u1ed9, c\u00f3 th\u1ec3 y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf b\u1ed5 sung ho\u1eb7c t\u00ednh l\u00e3i cho c\u00e1c kho\u1ea3n thanh to\u00e1n b\u1ed5 sung, l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh \u0111\u00f2i th\u00eam ti\u1ec1n ho\u1eb7c th\u1eadm ch\u00ed \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n ph\u1ea1t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3a69a elementor-widget elementor-widget-spacer\" data-id=\"1a3a69a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-31cd5b0\" data-id=\"31cd5b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40a336d elementor-widget elementor-widget-image\" data-id=\"40a336d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/warning-man-1024x832.jpg\" class=\"attachment-large size-large wp-image-11728\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/warning-man-1024x832.jpg 1024w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/warning-man-300x244.jpg 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/warning-man-768x624.jpg 768w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/warning-man-15x12.jpg 15w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/08\/warning-man.jpg 1206w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63a7059 elementor-widget elementor-widget-spacer\" data-id=\"63a7059\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1afbf92d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1afbf92d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42c07765\" data-id=\"42c07765\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31c7232 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"31c7232\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-question-circle\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ed98f02 elementor-widget elementor-widget-heading\" data-id=\"4ed98f02\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><b>FAQ<\/b><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55ef0f07 elementor-widget elementor-widget-heading\" data-id=\"55ef0f07\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">C\u00c1C C\u00c2U H\u1eceI TH\u01af\u1edcNG G\u1eb6P<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a41109f elementor-widget elementor-widget-accordion\" data-id=\"a41109f\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1721\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1721\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">C\u00e1c y\u00eau c\u1ea7u c\u1ee7a GoBD l\u00e0 g\u00ec?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1721\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1721\"><p>H\u00e0nh s\u1eed tu\u00e2n th\u1ee7 GoBD l\u00e0 khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n t\u1ea5t c\u1ea3 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a GoBD \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf trong to\u00e0n b\u1ed9 th\u1eddi gian c\u1ea7n l\u01b0u gi\u1eef v\u00e0 b\u1ea3o qu\u1ea3n. C\u00e1c y\u00eau c\u1ea7u c\u1ee7a GoBD bao g\u1ed3m:\u00a0<\/p><ul><li>Kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i<\/li><li>\u0110\u1ea7y \u0111\u1ee7<\/li><li>C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c v\u00e0 c\u00f3 th\u1ec3 ki\u1ec3m tra<\/li><li>Ghi nh\u1eadn t\u1ee9c th\u1eddi<\/li><li>Ch\u1ec9nh chu\u00a0<\/li><li>\u0110\u00fang v\u00e0 Chu\u1ea9n ch\u1ec9nh\u00a0<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1722\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1722\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 GoBD?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1722\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1722\"><p>Th\u01b0 c\u1ee7a BMF n\u00eau r\u00f5: \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed5 s\u00e1ch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u1ea7n thi\u1ebft kh\u00e1c. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty, \u0111i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u00f3 ngh\u0129a l\u00e0 ban qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh lu\u00f4n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 GoBD.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1723\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1723\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">GoBD,GDPdU v\u00e0 GoBS - \u0110\u00e2u l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1723\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1723\"><div class=\"schema-faq wp-block-yoast-faq-block\"><div id=\"faq-question-1629462329160\" class=\"schema-faq-section\"><span style=\"font-size: 16px;\">V\u00e0o n\u0103m 2015, quy \u0111\u1ecbnh GoBD \u0111\u00e3 ra \u0111\u1eddi, thay th\u1ebf v\u00e0 h\u1ee3p nh\u1ea5t hai quy \u0111\u1ecbnh c\u0169 h\u01a1n l\u00e0 GDPdU v\u00e0 GoBS. Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u00f3, hai quy \u0111\u1ecbnh c\u0169 n\u00e0y v\u1ed1n l\u00e0 c\u00e1c ti\u00eau chu\u1ea9n d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd vi\u1ec7c l\u01b0u tr\u1eef s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n k\u1ef9 thu\u1eadt s\u1ed1 m\u1ed9t c\u00e1ch an to\u00e0n v\u00e0 ch\u1ed1ng ch\u1ec9nh s\u1eeda (nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m to\u00e1n).\nTuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 d\u1eef li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015, c\u1ea3 hai b\u1ed9 nguy\u00ean t\u1eafc c\u0169 (GDPdU v\u00e0 GoBS) v\u1eabn ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng. <\/span><\/div><div>\u00a0<\/div><ul><li class=\"schema-faq-section\"><span style=\"font-size: 16px;\">GDPdU l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Grunds\u00e4tze zum Datenzugriff und zur Pr\u00fcfbarkeit digitaler Unterlagen, c\u00f3 ngh\u0129a l\u00e0 C\u00e1c nguy\u00ean t\u1eafc v\u1ec1 truy c\u1eadp d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m tra \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb k\u1ef9 thu\u1eadt s\u1ed1. <\/span><\/li><li class=\"schema-faq-section\"><span style=\"font-size: 16px;\">GoBS l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Grunds\u00e4tze ordnungsm\u00e4\u00dfiger DV-gest\u00fctzter Buchf\u00fchrungssysteme, c\u00f3 ngh\u0129a l\u00e0 C\u00e1c nguy\u00ean t\u1eafc v\u1ec1 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n h\u1ee3p l\u1ec7 d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7 th\u00f4ng tin (CNTT).<\/span><\/li><\/ul><\/div><div class=\"wp-block-group alignfull has-background has-background-gradient has-background-gradient--deep-blue\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\u00a0<\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1724\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1724\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ai ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 GoBD v\u00e0 nh\u1eefng h\u00ecnh ph\u1ea1t n\u00e0o c\u00f3 th\u1ec3 x\u1ea3y ra n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1724\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1724\"><div class=\"schema-faq wp-block-yoast-faq-block\"><div id=\"faq-question-1629462376040\" class=\"schema-faq-section\"><p class=\"schema-faq-answer faq-a-open\">Vi\u1ec7c ki\u1ec3m tra s\u1ef1 tu\u00e2n th\u1ee7 GoBD thu\u1ed9c v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a h\u1ecd. Trong lu\u1eadt thu\u1ebf, v\u1ec1 nguy\u00ean t\u1eafc, c\u00f3 s\u1ef1 gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n l\u00e0 ch\u00ednh x\u00e1c. Do \u0111\u00f3, \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 b\u1ecb ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tu\u00e2n th\u1ee7 l\u00e0 m\u1ed9t l\u1ed7i c\u00f3 th\u1ec3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c ho\u1eb7c nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng trong vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. N\u1ebfu nh\u1eefng sai s\u00f3t nh\u01b0 v\u1eady th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p.\u00a0<\/p><\/div><\/div><div class=\"wp-block-group alignfull has-background has-background-gradient has-background-gradient--deep-blue\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\u00a0<\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1725\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1725\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">GoBD c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1725\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1725\"><p>C\u00e1c nguy\u00ean t\u1eafc GoBD \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (BMF-Schreiben) ng\u00e0y 14.11.2014. C\u00e1c nguy\u00ean t\u1eafc n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01.01.2015.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1726\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1726\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c (quy tr\u00ecnh)?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1726\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1726\"><p>GoBD y\u00eau c\u1ea7u m\u1ed9t c\u00e1i g\u1ecdi l\u00e0 \"h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c\" (Verfahrensdokumentation), trong \u0111\u00f3 quy tr\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 k\u1ef9 thu\u1eadt c\u1ee7a vi\u1ec7c x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef t\u00e0i li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i. T\u1eeb \u0111\u00f3, ng\u01b0\u1eddi ta c\u0169ng ph\u1ea3i th\u1ea5y \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ecm l\u1ea1i nh\u01b0 th\u1ebf n\u00e0o v\u00e0 ch\u00fang \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 ch\u1ed1ng l\u1ea1i s\u1ef1 gi\u1ea3 m\u1ea1o, m\u1ea5t m\u00e1t ho\u1eb7c sao ch\u00e9p ra sao.<\/p><p>\u1ede nhi\u1ec1u \u0111o\u1ea1n kh\u00e1c nhau trong GoBD c\u00f3 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c n\u00e0y, b\u1edfi v\u00ec n\u00f3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi kh\u1ea3 n\u0103ng ki\u1ec3m tra l\u1ea1i s\u1ed5 s\u00e1ch. N\u00f3 ph\u1ea3i lu\u00f4n c\u00f3 s\u1eb5n trong c\u00f9ng th\u1eddi h\u1ea1n l\u01b0u tr\u1eef nh\u01b0 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho c\u00e1c t\u00e0i li\u1ec7u \u0111\u00e3 x\u1eed l\u00fd. Trong kho\u1ea3ng th\u1eddi gian n\u00e0y, ph\u1ea3i \u0111\u1ea3m b\u1ea3o v\u00e0 ch\u1ee9ng minh r\u1eb1ng quy tr\u00ecnh \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong h\u1ed3 s\u01a1 ho\u00e0n to\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u1edbi quy tr\u00ecnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong th\u1ef1c t\u1ebf.<\/p><p>Tuy nhi\u00ean, vi\u1ec7c thi\u1ebft k\u1ebf c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o l\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u1ea3 h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, n\u00f3 ph\u1ea3i bao g\u1ed3m m\u1ed9t m\u00f4 t\u1ea3 chung, t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng v\u00e0 t\u00e0i li\u1ec7u v\u1eadn h\u00e0nh. V\u00e0 n\u00f3 ph\u1ea3i d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 th\u1ec3 ki\u1ec3m tra \u0111\u01b0\u1ee3c b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba c\u00f3 chuy\u00ean m\u00f4n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian h\u1ee3p l\u00fd.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1727\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1727\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Email v\u1edbi H\u00f3a \u0110\u01a1n \u0110i\u1ec7n T\u1eed - Ch\u1ec9 c\u1ea7n m\u1ed9t b\u1ea3n In ?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1727\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1727\"><p>B\u1ea5t k\u1ec3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay th\u01b0 t\u00edn th\u01b0\u01a1ng m\u1ea1i \u2013 ngay c\u1ea3 email c\u0169ng ph\u1ea3i tu\u00e2n theo ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef c\u1ee7a GoBD. Vi\u1ec7c h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi d\u01b0\u1edbi d\u1ea1ng gi\u1ea5y m\u00e0 b\u1eb1ng \u0111i\u1ec7n t\u1eed v\u00ec l\u00fd do t\u1ed1c \u0111\u1ed9 v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng l\u00e0 \u0111i\u1ec1u th\u01b0\u1eddng th\u1ea5y v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. C\u00e1ch x\u1eed l\u00fd n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi GoBD.<\/p><p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u1ea1n th\u01b0\u1eddng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t tin nh\u1eafn ti\u00eau chu\u1ea9n n\u00f3i r\u1eb1ng b\u1ea1n s\u1ebd t\u00ecm th\u1ea5y h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 trong t\u1ec7p \u0111\u00ednh k\u00e8m (th\u01b0\u1eddng \u1edf \u0111\u1ecbnh d\u1ea1ng pdf). Tuy nhi\u00ean, nh\u1eefng ai nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 v\u1eady th\u00ec nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i l\u01b0u ch\u00fang \u1edf \u0111\u1ecbnh d\u1ea1ng g\u1ed1c. N\u1ebfu b\u1ea3n th\u00e2n email c\u00f2n ch\u1ee9a th\u00eam c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn thu\u1ebf, v\u00ed d\u1ee5 nh\u01b0 gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c gi\u1ea3m tr\u1eeb, t\u0103ng th\u00eam ho\u1eb7c c\u00e1c giao d\u1ecbch quan tr\u1ecdng kh\u00e1c, th\u00ec to\u00e0n b\u1ed9 email ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef \u1edf d\u1ea1ng g\u1ed1c, kh\u00f4ng ch\u1ec9 t\u1ec7p \u0111\u00ednh k\u00e8m. Vi\u1ec7c in h\u00f3a \u0111\u01a1n n\u00e0y ra v\u00e0 l\u01b0u v\u00e0o h\u1ed3 s\u01a1 c\u0169ng kh\u00f4ng c\u00f3 t\u00e1c d\u1ee5ng, v\u00ec b\u1ea3n in kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi \u0111\u1ecbnh d\u1ea1ng g\u1ed1c c\u1ee7a h\u00f3a \u0111\u01a1n, t\u1ee9c l\u00e0 trong v\u00ed d\u1ee5 c\u1ee7a ch\u00fang ta l\u00e0 t\u1ec7p pdf.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1728\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1728\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\"Verfahrensdokumentation l\u00e0 g\u00ec?\"<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1728\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1728\"><p>\u0110\u1ed1i v\u1edbi m\u1ecdi h\u1ec7 th\u1ed1ng x\u1eed l\u00fd \u0111i\u1ec7n t\u1eed c\u00e1c nghi\u1ec7p v\u1ee5 kinh doanh (v\u00ed d\u1ee5: ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a ho\u1eb7c h\u1ec7 th\u1ed1ng kasse) \u0111\u1ec1u ph\u1ea3i c\u00f3 m\u1ed9t h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac r\u00f5 r\u00e0ng v\u00e0 d\u1ec5 hi\u1ec3u.<\/p><p>H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c ph\u1ea3i gi\u1ea3i th\u00edch m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 m\u1ea1ch l\u1ea1c v\u1ec1 n\u1ed9i dung, c\u1ea5u tr\u00fac, quy tr\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c x\u1eed l\u00fd d\u1eef li\u1ec7u. N\u00f3 ph\u1ea3i m\u00f4 t\u1ea3 c\u00e1ch c\u00e1c quy \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u c\u1ee7a GoBD \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7. V\u00ed d\u1ee5, c\u00e1ch d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ea1o ra, x\u1eed l\u00fd v\u00e0 l\u01b0u tr\u1eef, c\u00e1ch t\u00ecm ki\u1ebfm v\u00e0 \u0111\u00e1nh gi\u00e1 d\u1eef li\u1ec7u, v\u00e0 c\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u ch\u1ed1ng l\u1ea1i m\u1ea5t m\u00e1t v\u00e0 gi\u1ea3 m\u1ea1o.<\/p><p>N\u1ebfu h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u s\u1eed d\u1ee5ng c\u00e1c ch\u1eef vi\u1ebft t\u1eaft ho\u1eb7c k\u00fd hi\u1ec7u, ch\u00fang ph\u1ea3i \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c.<\/p><p>Th\u00f4ng th\u01b0\u1eddng, h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c bao g\u1ed3m m\u1ed9t m\u00f4 t\u1ea3 chung, t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng v\u00e0 t\u00e0i li\u1ec7u v\u1eadn h\u00e0nh. Tuy nhi\u00ean, ph\u1ea1m vi c\u1ee7a h\u1ed3 s\u01a1 n\u00e0y l\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 lo\u1ea1i h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p><p>Khi m\u1ed9t h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c thay \u0111\u1ed5i, s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo phi\u00ean b\u1ea3n v\u00e0 phi\u00ean b\u1ea3n tr\u01b0\u1edbc \u0111\u00f3 v\u1eabn ph\u1ea3i c\u00f3 th\u1ec3 truy c\u1eadp \u0111\u01b0\u1ee3c.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1729\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1729\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 tu\u00e2n th\u1ee7 GoBD?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1729\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1729\"><p>M\u1ed9t doanh nghi\u1ec7p h\u00e0nh \u0111\u1ed9ng tu\u00e2n th\u1ee7 GoBD khi h\u1ecd c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong GoBD trong to\u00e0n b\u1ed9 th\u1eddi gian c\u1ee7a th\u1eddi h\u1ea1n l\u01b0u tr\u1eef. S\u1ef1 h\u1ee3p l\u1ec7 theo y\u00eau c\u1ea7u \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thu\u1ebf - d\u00f9 \u1edf d\u1ea1ng gi\u1ea5y hay \u0111i\u1ec7n t\u1eed.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17210\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-17210\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Z1, Z2, Z3 c\u00f3 ngh\u0129a l\u00e0 g\u00ec trong c\u00e1c cu\u1ed9c ki\u1ec3m tra?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-17210\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-17210\"><p><strong>Z 1 \u2013 Truy c\u1eadp d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/strong><\/p><p>Ki\u1ec3m to\u00e1n vi\u00ean t\u00e0i ch\u00ednh t\u1ef1 m\u00ecnh truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Trong qu\u00e1 tr\u00ecnh n\u00e0y, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u1ecdc v\u00e0 ph\u00e2n t\u00edch b\u1eb1ng ph\u1ea7n m\u1ec1m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<br \/>Ngh\u0129a v\u1ee5 h\u1ee3p t\u00e1c: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p h\u1ec7 th\u1ed1ng v\u00e0 h\u01b0\u1edbng d\u1eabn cho ki\u1ec3m to\u00e1n vi\u00ean t\u00e0i ch\u00ednh trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ec1n truy c\u1eadp v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c d\u1eef li\u1ec7u v\u00e0 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 li\u00ean quan.<\/p><p><strong>Z2 \u2013 Truy c\u1eadp d\u1eef li\u1ec7u gi\u00e1n ti\u1ebfp: <\/strong><\/p><p class=\" translation-block\">C\u01a1 quan t\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 truy c\u1eadp d\u1eef li\u1ec7u cho ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111\u00e1nh gi\u00e1 d\u1eef li\u1ec7u \u0111\u00f3 cho h\u1ecd.\n\n<br><span class=\"text-sm text-grey\">\nNgh\u0129a v\u1ee5 h\u1ee3p t\u00e1c: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p ph\u1ea7n c\u1ee9ng v\u00e0 ph\u1ea7n m\u1ec1m, c\u0169ng nh\u01b0 nh\u1eefng ng\u01b0\u1eddi quen thu\u1ed9c v\u1edbi h\u1ec7 th\u1ed1ng (nh\u00e2n vi\u00ean) n\u1ebfu c\u1ea7n, \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e1nh gi\u00e1.<\/span><\/p><p><strong>Z3 \u2013 Chuy\u1ec3n giao d\u1eef li\u1ec7u:<\/strong><br \/>Ngo\u00e0i ra, ki\u1ec3m to\u00e1n vi\u00ean t\u00e0i ch\u00ednh c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u m\u1ed9t thi\u1ebft b\u1ecb l\u01b0u tr\u1eef d\u1eef li\u1ec7u (USB ho\u1eb7c t\u01b0\u01a1ng t\u1ef1), tr\u00ean \u0111\u00f3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sao ch\u00e9p t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i ghi ch\u00e9p v\u00e0 l\u01b0u tr\u1eef, bao g\u1ed3m d\u1eef li\u1ec7u giao d\u1ecbch, d\u1eef li\u1ec7u g\u1ed1c v\u00e0 si\u00eau d\u1eef li\u1ec7u (xem ph\u1ea7n \"kh\u1ea3 n\u0103ng \u0111\u00e1nh gi\u00e1 b\u1eb1ng m\u00e1y m\u00f3c\" \u1edf tr\u00ean). B\u1ea3n sao n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o b\u1edfi ch\u00ednh ki\u1ec3m to\u00e1n vi\u00ean t\u00e0i ch\u00ednh. Thi\u1ebft b\u1ecb l\u01b0u tr\u1eef d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i ch\u1eadm nh\u1ea5t sau khi c\u00e1c quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u01b0\u1ee3c ban h\u00e0nh.<br \/><span class=\"text-sm text-grey\">Ngh\u0129a v\u1ee5 h\u1ee3p t\u00e1c: \nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p c\u00e1c d\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng m\u00e1y tr\u00ean m\u1ed9t thi\u1ebft b\u1ecb l\u01b0u tr\u1eef d\u1eef li\u1ec7u c\u1ee7a ch\u00ednh m\u00ecnh. N\u1ebfu d\u1eef li\u1ec7u n\u00e0y kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) cung c\u1ea5p m\u1ed9t thi\u1ebft b\u1ecb l\u01b0u tr\u1eef m\u1edbi ch\u1ee9a c\u00e1c d\u1eef li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-ca9c6f1 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"ca9c6f1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;bounceIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce80776 elementor-widget elementor-widget-shortcode\" data-id=\"ce80776\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6825\" class=\"elementor elementor-6825\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f62c0ba e-con-full e-flex e-con e-parent\" data-id=\"f62c0ba\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1c4fcf8 e-flex e-con-boxed e-con e-child\" data-id=\"1c4fcf8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbd9b91 elementor-widget elementor-widget-heading\" data-id=\"bbd9b91\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TH\u00caM TH\u00d4NG TIN V\u1ec0 CH\u1ee6 \u0110\u1ec0 T\u00c0I CH\u00cdNH H\u00d3A?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a2c4a5 elementor-widget elementor-widget-heading\" data-id=\"8a2c4a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Xin h\u00e3y li\u00ean l\u1ea1c v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed8baaa e-con-full e-flex e-con e-parent\" data-id=\"ed8baaa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1dbde7 elementor-widget elementor-widget-shortcode\" data-id=\"a1dbde7\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6390\" class=\"elementor elementor-6390\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39945f39 e-con-full e-flex e-con e-parent\" data-id=\"39945f39\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-451b1258 elementor-widget elementor-widget-image\" data-id=\"451b1258\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"83\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-300x83.png\" class=\"attachment-medium size-medium wp-image-6375\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-300x83.png 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-1024x282.png 1024w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-768x211.png 768w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-18x5.png 18w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White.png 1178w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77e4c495 e-flex e-con-boxed e-con e-child\" data-id=\"77e4c495\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-18542ba0 e-flex e-con-boxed e-con e-child\" data-id=\"18542ba0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1e26d43e e-grid e-con-boxed e-con e-child\" data-id=\"1e26d43e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99f960 elementor-widget elementor-widget-image\" data-id=\"e99f960\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/germany.cukcuk.eu\/WP\/wp-content\/uploads\/2024\/07\/contact-cukcuk_hell.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66abb1ca elementor-widget elementor-widget-wpforms\" data-id=\"66abb1ca\" data-element_type=\"widget\" data-widget_type=\"wpforms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpforms-container\" id=\"wpforms-5525\"><form id=\"wpforms-form-5525\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"5525\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/vi\/wp-json\/wp\/v2\/pages\/2900\" data-token=\"b95e347d494a2f98905c58e36c657d68\" data-trp-original-action=\"\/vi\/wp-json\/wp\/v2\/pages\/2900\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-5525-field_18-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"18\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_18\">T\u00ean Th\u01b0\u01a1ng Hi\u1ec7u \/ C\u00f4ng Ty<\/label><input type=\"text\" id=\"wpforms-5525-field_18\" class=\"wpforms-field-medium\" name=\"wpforms[fields][18]\" ><\/div><div id=\"wpforms-5525-field_0-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"0\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_0\">T\u00ean B\u1ea1n<\/label><input type=\"text\" id=\"wpforms-5525-field_0\" class=\"wpforms-field-medium\" name=\"wpforms[fields][0]\" ><\/div><div id=\"wpforms-5525-field_13-container\" class=\"wpforms-field wpforms-field-number\" data-field-id=\"13\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_13\">S\u1ed1 \u0110T<\/label><input type=\"number\" pattern=\"\\d*\" id=\"wpforms-5525-field_13\" class=\"wpforms-field-medium\" name=\"wpforms[fields][13]\" ><\/div><div id=\"wpforms-5525-field_1-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"1\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_1\">E-Mail<\/label><input type=\"email\" id=\"wpforms-5525-field_1\" class=\"wpforms-field-medium\" name=\"wpforms[fields][1]\" placeholder=\"E-mail nh\u1eadn b\u00e1o gi\u00e1\" spellcheck=\"false\" ><\/div><div id=\"wpforms-5525-field_4-container\" class=\"wpforms-field wpforms-field-select wpforms-field-select-style-modern\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_4\">M\u00f4 H\u00ecnh Nh\u00e0 H\u00e0ng<\/label><select id=\"wpforms-5525-field_4\" class=\"wpforms-field-medium choicesjs-select\" data-size-class=\"wpforms-field-row wpforms-field-medium\" data-search-enabled=\"\" name=\"wpforms[fields][4]\"><option value=\"\" class=\"placeholder\" disabled selected='selected'>- Vui l\u00f2ng ch\u1ecdn -<\/option><option value=\"Restaurant\" >Nh\u00e0 H\u00e0ng<\/option><option value=\"B\u00e4ckerei\" >Ti\u1ec7m B\u00e1nh<\/option><option value=\"Bars\" >Qu\u00e1n Bar<\/option><option value=\"Bubble Tea\" >Tr\u00e0 S\u1eefa<\/option><option value=\"Eisdielen\" >Qu\u00e1n kem<\/option><option value=\"Food Truck\" >Qu\u1ea7y b\u00e1n di \u0111\u1ed9ng<\/option><option value=\"Quick Service\" >\u0102n Nhanh<\/option><\/select><\/div><div id=\"wpforms-5525-field_19-container\" class=\"wpforms-field wpforms-field-select wpforms-field-select-style-modern\" data-field-id=\"19\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_19\">Kho\u1ea3ng Th\u1eddi Gian<\/label><select id=\"wpforms-5525-field_19\" class=\"wpforms-field-medium choicesjs-select\" data-size-class=\"wpforms-field-row wpforms-field-medium\" data-search-enabled=\"\" name=\"wpforms[fields][19]\"><option value=\"\" class=\"placeholder\" disabled selected='selected'>- Vui l\u00f2ng ch\u1ecdn -<\/option><option value=\"So bald wie m\u00f6glich\" >S\u1edbm nh\u1ea5t c\u00f3 th\u1ec3<\/option><option value=\"Im n\u00e4chsten Monat\" >Trong v\u00f2ng 1 th\u00e1ng<\/option><option value=\"In den n\u00e4chsten 2 Monaten\" >Trong 2 th\u00e1ng t\u1edbi<\/option><option value=\"In \u00fcber 3 Monaten\" >Sau 3 th\u00e1ng<\/option><\/select><\/div><div id=\"wpforms-5525-field_16-container\" class=\"wpforms-field wpforms-field-checkbox wpforms-list-2-columns\" data-field-id=\"16\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_16\">Mong nh\u1eadn t\u01b0 v\u1ea5n \/ Quan T\u00e2m th\u00eam<\/label><ul id=\"wpforms-5525-field_16\"><li class=\"choice-2 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_2\" name=\"wpforms[fields][16][]\" value=\"Alarm Systeme\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_2\">H\u1ec7 Th\u1ed1ng B\u00e1o \u0110\u1ed9ng<\/label><\/li><li class=\"choice-1 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_1\" name=\"wpforms[fields][16][]\" value=\"Kamera \u00dcberachung\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_1\">Kamera An Ninh<\/label><\/li><li class=\"choice-4 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_4\" name=\"wpforms[fields][16][]\" value=\"Marketing\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_4\">Marketing<\/label><\/li><li class=\"choice-3 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_3\" name=\"wpforms[fields][16][]\" value=\"Website\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_3\">Website<\/label><\/li><\/ul><\/div><div id=\"wpforms-5525-field_2-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_2\">Chia s\u1ebb c\u1ee7a b\u1ea1n<\/label><textarea id=\"wpforms-5525-field_2\" class=\"wpforms-field-medium\" name=\"wpforms[fields][2]\" placeholder=\"Xin chia s\u1ebb cho ch\u00fang t\u00f4i nh\u1eefng mong mu\u1ed1n v\u00e0 nhu c\u1ea7u c\u1ee7a b\u1ea1n.\" ><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-field wpforms-field-hp\"><label for=\"wpforms-5525-field-hp\" class=\"wpforms-field-label\">Name<\/label><input type=\"text\" name=\"wpforms[hp]\" id=\"wpforms-5525-field-hp\" class=\"wpforms-field-medium\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"5525\"><input type=\"hidden\" name=\"wpforms[author]\" value=\"2\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-5525\" class=\"wpforms-submit\" data-alt-text=\"Senden...\" data-submit-text=\"Angebot anfordern\" aria-live=\"assertive\" value=\"wpforms-submit\">Nh\u1eadn B\u00e1o Gi\u00e1<\/button><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cukcuk.eu\/wp-content\/plugins\/wpforms-lite\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><input type=\"hidden\" name=\"trp-form-language\" value=\"vi\"\/><\/form><\/div>  <!-- .wpforms-container -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>GoBD Grund\u00ads\u00e4t\u00adze zur ord\u00adnungs\u00adm\u00e4\u00ad\u00dfi\u00adgen F\u00fch\u00adrung und Auf\u00adbe\u00adwah\u00adrung von B\u00fc\u00adchern, Auf\u00adzeich\u00adnun\u00adgen und Un\u00adter\u00adla\u00adgen in elek\u00adtro\u00adni\u00adscher Form so\u00adwie zum Da\u00adten\u00adzu\u00adgriff Was bedeutet GoBD? Verwaltungvorschrift GoBD ist die Abk\u00fcrzung von \u201eGrunds\u00e4tze zur ordnungsm\u00e4\u00dfigen F\u00fchrung und Aufbewahrung von B\u00fcchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff\u201c. Sie ist eine Verwaltungsvorschrift des Finanzministeriums. 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