{"id":4786,"date":"2025-11-09T20:31:55","date_gmt":"2025-11-09T13:31:55","guid":{"rendered":"https:\/\/vinatpt.com\/global-minimum-tax\/"},"modified":"2026-03-13T13:05:56","modified_gmt":"2026-03-13T06:05:56","slug":"global-minimum-tax","status":"publish","type":"page","link":"https:\/\/vinatpt.com\/vi\/global-minimum-tax\/","title":{"rendered":"Global Minimum Tax"},"content":{"rendered":"<div class=\"row row-collapse align-equal align-center\"  id=\"row-1787572671\">\n\n\t<div id=\"col-2020474872\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-1680454568\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1634\" height=\"604\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1.webp\" class=\"bg attachment-original size-original\" alt=\"\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1668347313\" class=\"text-box banner-layer x5 md-x5 lg-x5 y20 md-y20 lg-y20 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-1814500151\" class=\"text\">\n\t\t\n<h2><strong>Thu\u1ebf T\u1ed1i Thi\u1ec3u To\u00e0n C\u1ea7u<\/strong><\/h2>\n<p>Khung Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (GMT) v\u00e0 Tr\u1ee5 c\u1ed9t Hai c\u1ee7a OECD \u0111ang \u0111\u1ecbnh h\u00ecnh l\u1ea1i h\u1ec7 th\u1ed1ng thu\u1ebf qu\u1ed1c t\u1ebf. D\u1ecbch v\u1ee5 Thu\u1ebf T\u1ed1i Thi\u1ec3u To\u00e0n c\u1ea7u c\u1ee7a ch\u00fang t\u00f4i gi\u00fap c\u00e1c c\u00f4ng ty FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi chi\u1ebfn l\u01b0\u1ee3c to\u00e0n c\u1ea7u c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n\t\t\n<style>\n#text-1814500151 {\n  text-align: left;\n  color: #081f5c;\n}\n#text-1814500151 > * {\n  color: #081f5c;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1668347313 {\n  width: 54%;\n}\n#text-box-1668347313 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n              <div class=\"height-fix is-invisible\"><img loading=\"lazy\" decoding=\"async\" width=\"1634\" height=\"604\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1.webp\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1.webp 1634w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1-300x111.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1-1024x379.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1-768x284.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.1-1536x568.webp 1536w\" sizes=\"auto, (max-width: 1634px) 100vw, 1634px\" \/><\/div>\n              <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2100787842\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-1296637239\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1634\" height=\"480\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2.webp\" class=\"bg attachment-original size-original\" alt=\"\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-861061507\" class=\"text-box banner-layer x50 md-x50 lg-x50 y10 md-y10 lg-y10 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-1782589102\" class=\"text\">\n\t\t\n<h3><strong>GMT | Ti\u00eau chu\u1ea9n to\u00e0n c\u1ea7u m\u1edbi<\/strong><\/h3>\n<p><span data-contrast=\"auto\">T\u1eeb n\u0103m 2024, nhi\u1ec1u qu\u1ed1c gia b\u1eaft \u0111\u1ea7u tri\u1ec3n khai GMT v\u1edbi m\u1ee9c thu\u1ebf hi\u1ec7u d\u1ee5ng 15% theo khu\u00f4n kh\u1ed5 Tr\u1ee5 c\u1ed9t Hai c\u1ee7a OECD. Vi\u1ec7t Nam \u0111\u00e3 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng <\/span>Thu\u1ebf\u00a0T\u1ed1i\u00a0thi\u1ec3u\u00a0N\u1ed9i\u00a0\u0111\u1ecba\u00a0\u0110\u1ea1t\u00a0Chu\u1ea9n\u00a0(QDMTT)<span data-contrast=\"auto\"> \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh. <\/span><span data-contrast=\"auto\">Quy \u0111\u1ecbnh m\u1edbi n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu tr\u00ean 750 tri\u1ec7u EUR.<\/span>\u00a0<br \/><span data-contrast=\"auto\">Ch\u00ednh ph\u1ee7 v\u00e0 c\u01a1 quan thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, hi\u1ec7n \u0111ang y\u00eau c\u1ea7u t\u00ednh minh b\u1ea1ch cao h\u01a1n, b\u00e1o c\u00e1o chi ti\u1ebft h\u01a1n v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf theo c\u00e1c c\u01a1 ch\u1ebf c\u1ee7a Pillar Two nh\u01b0 <\/span><span data-contrast=\"auto\">IIR, UTPR v\u00e0 QDMTT t\u1ea1i Vi\u1ec7t Nam.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n\t\t\n<style>\n#text-1782589102 {\n  text-align: left;\n  color: #214289;\n}\n#text-1782589102 > * {\n  color: #214289;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-861061507 {\n  width: 91%;\n}\n#text-box-861061507 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n   <div id=\"text-box-944725610\" class=\"text-box banner-layer x100 md-x100 lg-x100 y80 md-y80 lg-y80 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" target=\"_blank\" class=\"button alert is-bevel is-large\" rel=\"noopener\" >\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-944725610 {\n  width: 60%;\n}\n#text-box-944725610 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n              <div class=\"height-fix is-invisible\"><img loading=\"lazy\" decoding=\"async\" width=\"1634\" height=\"480\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2.webp\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2.webp 1634w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2-300x88.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2-1024x301.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2-768x226.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.2-1536x451.webp 1536w\" sizes=\"auto, (max-width: 1634px) 100vw, 1634px\" \/><\/div>\n              <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-206170140\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<section class=\"section\" id=\"section_804751283\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1636\" height=\"630\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.3.webp\" class=\"bg attachment-original size-original\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\t<div id=\"gap-1729657151\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1729657151 {\n  padding-top: 40px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3905566962\" class=\"text\">\n\t\t\n<h2><strong>L\u1ecbch s\u1eed v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/strong><\/h2>\n\t\t\n<style>\n#text-3905566962 {\n  text-align: center;\n  color: #081f5c;\n}\n#text-3905566962 > * {\n  color: #081f5c;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1422831304\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1422831304 {\n  padding-top: 40px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row row-small align-equal align-center\"  id=\"row-2100838208\">\n\n\t<div id=\"col-1286893948\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#f1b04c;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3195571174\" class=\"text\">\n\t\t\n<h3><strong>1990-2010: Giai \u0111o\u1ea1n n\u1ec1n t\u1ea3ng<\/strong><\/h3>\n<p>Sau th\u1ea5t b\u1ea1i c\u1ee7a Ruding, c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o G20 n\u0103m 2009 \u0111\u00e3 k\u00eau g\u1ecdi c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ed1ng BEPS; n\u0103m 2013, H\u00e0nh \u0111\u1ed9ng BEPS s\u1ed1 13 c\u1ee7a OECD \u0111\u00e3 gi\u1edbi thi\u1ec7u B\u00e1o c\u00e1o theo t\u1eebng qu\u1ed1c gia (CbCR), v\u1ea1ch tr\u1ea7n s\u1ef1 ch\u00eanh l\u1ec7ch l\u1ee3i nhu\u1eadn nh\u01b0ng l\u1ea1i thi\u1ebfu t\u00ednh th\u1ef1c thi.<br \/>\n\t\t\n<style>\n#text-3195571174 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1286893948 > .col-inner {\n  padding: 20px 20px 10px 20px;\n  border-radius: 15px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1914256802\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#f1b04c;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"text-986252414\" class=\"text\">\n\t\t\n<h3><strong>\u0110\u1ed9t ph\u00e1<\/strong><\/h3>\n<p>Ph\u00e1p v\u00e0 \u0110\u1ee9c \u0111\u00e3 n\u1ed1i l\u1ea1i c\u00e1c cu\u1ed9c \u0111\u00e0m ph\u00e1n trong b\u1ed1i c\u1ea3nh \u0110\u1ea1o lu\u1eadt Gi\u1ea3m thu\u1ebf v\u00e0 Vi\u1ec7c l\u00e0m c\u1ee7a Hoa K\u1ef3 (TCJA) \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf thu\u1ebf GILTI, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 10,5% \u0111\u1ed1i v\u1edbi thu nh\u1eadp n\u01b0\u1edbc ngo\u00e0i ch\u1ecbu thu\u1ebf th\u1ea5p. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, OECD\/G20 \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t Pillar Two v\u00e0o n\u0103m 2019, h\u01b0\u1edbng t\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u euro tr\u1edf l\u00ean.<\/p>\n\t\t\n<style>\n#text-986252414 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1914256802 > .col-inner {\n  padding: 20px 20px 10px 20px;\n  border-radius: 15px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-750455221\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#f1b04c;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1830416527\" class=\"text\">\n\t\t\n<h3><strong>S\u1ef1 \u1ee7ng h\u1ed9 n\u0103m 2021<\/strong><\/h3>\n<p>C\u00e1c b\u1ed9 tr\u01b0\u1edfng t\u00e0i ch\u00ednh G7 \u0111\u00e3 nh\u1ea5t tr\u00ed m\u1ee9c 15% v\u00e0o th\u00e1ng 6 n\u0103m 2021; 137 qu\u1ed1c gia \u0111\u00e3 k\u00fd tuy\u00ean b\u1ed1 Khung to\u00e0n di\u1ec7n v\u00e0o th\u00e1ng 10, v\u00e0 Quy t\u1eafc m\u1eabu GloBE \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 v\u00e0o th\u00e1ng 12 n\u0103m 2021.<br \/>\n\t\t\n<style>\n#text-1830416527 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-750455221 > .col-inner {\n  padding: 20px 20px 10px 20px;\n  border-radius: 15px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-2080754828\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#f1b04c;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"text-2179972250\" class=\"text\">\n\t\t\n<h3><strong>2023-2024: \u0110\u00e0 ph\u00e1t tri\u1ec3n<\/strong><\/h3>\n<p>C\u00e1c quy t\u1eafc GloBE \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n v\u00e0o th\u00e1ng 3\/2023. Ch\u1ec9 th\u1ecb c\u1ee7a EU \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0o th\u00e1ng 12\/2022 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2024 \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb th\u00e1ng 1. M\u1ed9t s\u1ed1 qu\u1ed1c gia \u00e1p d\u1ee5ng s\u1edbm nh\u01b0 Th\u1ee5y S\u0129, Anh, Nh\u1eadt B\u1ea3n&#8230;<\/p>\n\t\t\n<style>\n#text-2179972250 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-2080754828 > .col-inner {\n  padding: 20px 20px 10px 20px;\n  border-radius: 15px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-675883092\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#f1b04c;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3907605688\" class=\"text\">\n\t\t\n<h3><strong>2025: B\u01b0\u1edbc ngo\u1eb7t<\/strong><\/h3>\n<p>Nh\u00f3m G7 \u0111\u00e3 th\u1ea3o lu\u1eadn c\u00e1c gi\u1ea3i ph\u00e1p chuy\u1ec3n ti\u1ebfp li\u00ean quan \u0111\u1ebfn m\u1ed1i quan h\u1ec7 gi\u1eefa Pillar Two v\u00e0 c\u01a1 ch\u1ebf thu\u1ebf c\u1ee7a Hoa K\u1ef3, tuy nhi\u00ean c\u00e1c \u0111\u1ec1 xu\u1ea5t n\u00e0y hi\u1ec7n v\u1eabn \u0111ang trong qu\u00e1 tr\u00ecnh tham v\u1ea5n v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c.\u00a0<\/p>\n\t\t\n<style>\n#text-3907605688 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-675883092 > .col-inner {\n  padding: 20px 20px 10px 20px;\n  border-radius: 15px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_804751283 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2120402689\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:rgb(255,255,255);\" >\n\t\t\t\n\t\t\t\n<div class=\"row align-equal align-center\"  id=\"row-648088573\">\n\n\t<div id=\"col-1726055268\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-2019506777\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2019506777 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<h2><strong><span style=\"color: #f99b1c;\">\u3010\uff05\u3011<\/span> T\u01b0\u01a1ng lai c\u1ee7a thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/strong><\/h2>\n\t<div id=\"text-3985129180\" class=\"text\">\n\t\t\n<ul>\n<li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Vi\u1ec7c \u00e1p d\u1ee5ng Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (GMT) \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd th\u00fac \u0111\u1ea9y qu\u00e1 tr\u00ecnh t\u00e1i c\u1ea5u tr\u00fac \u0111\u00e1ng k\u1ec3 trong c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Khi doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd nh\u1eb1m t\u1ed1i \u01b0u m\u1ee9c thu\u1ebf hi\u1ec7u d\u1ee5ng, c\u00e1c qu\u1ed1c gia c\u00f3 thu\u1ebf su\u1ea5t doanh nghi\u1ec7p truy\u1ec1n th\u1ed1ng th\u1ea5p c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch \u0111\u1ec3 h\u1ea1n ch\u1ebf ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung theo GMT. \u0110\u1ed3ng th\u1eddi, nhi\u1ec1u qu\u1ed1c gia d\u1ef1 ki\u1ebfn s\u1ebd thi\u1ebft k\u1ebf c\u00e1c c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i m\u1edbi nh\u1eb1m duy tr\u00ec n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 ti\u1ebfp t\u1ee5c thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. <\/span><\/li>\n<li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Tr\u01b0\u1edbc s\u00e1ng ki\u1ebfn Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (GMT) c\u1ee7a OECD, nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 \u00e1p d\u1ee5ng Thu\u1ebf D\u1ecbch v\u1ee5 K\u1ef9 thu\u1eadt s\u1ed1 (DST) d\u1ef1a tr\u00ean doanh thu thay v\u00ec l\u1ee3i nhu\u1eadn. Khi GMT \u0111i v\u00e0o tri\u1ec3n khai, c\u00e1c c\u01a1 ch\u1ebf DST c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m tr\u00e1nh ch\u1ed3ng ch\u00e9o v\u00e0 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c thu\u1ebf to\u00e0n c\u1ea7u. M\u1eb7c d\u00f9 GMT ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1edbn, c\u00e1c doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf h\u01a1n v\u00e0 c\u00e1c c\u00f4ng ty con v\u1eabn c\u00f3 th\u1ec3 ch\u1ecbu t\u00e1c \u0111\u1ed9ng gi\u00e1n ti\u1ebfp th\u00f4ng qua chu\u1ed7i cung \u1ee9ng, y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1ea7u t\u01b0. <\/span><\/li>\n<li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">V\u00ec GMT \u0111\u1ecbnh h\u00ecnh l\u1ea1i nhi\u1ec1u kh\u00eda c\u1ea1nh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng thu\u1ebf \u2014 t\u1eeb c\u00e1c quy t\u1eafc v\u00e0 khung b\u00e1o c\u00e1o \u0111\u1ebfn c\u00e1c y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 \u2014 c\u00e1c chuy\u00ean gia thu\u1ebf ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng th\u00e1ch th\u1ee9c \u0111\u00e1ng k\u1ec3. V\u1edbi vi\u1ec7c d\u1ef1 ki\u1ebfn \u200b\u200btri\u1ec3n khai v\u00e0o n\u0103m 2024 tr\u1edf \u0111i, c\u00e1c c\u00f4ng ty ph\u1ea3i ph\u00e1t tri\u1ec3n c\u00e1c chi\u1ebfn l\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 t\u00e0i li\u1ec7u, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a v\u1ecb th\u1ebf thu\u1ebf to\u00e0n c\u1ea7u c\u1ee7a h\u1ecd.\u00a0<\/span><\/li>\n<li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Thu\u1ebf T\u1ed1i thi\u1ec3u To\u00e0n c\u1ea7u (GMT) l\u00e0 n\u1ed7 l\u1ef1c ph\u1ed1i h\u1ee3p qu\u1ed1c t\u1ebf \u0111\u1ea7u ti\u00ean nh\u1eb1m gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn v\u00e0 th\u00fac \u0111\u1ea9y c\u00f4ng b\u1eb1ng thu\u1ebf to\u00e0n c\u1ea7u trong khu\u00f4n kh\u1ed5 BEPS c\u1ee7a OECD. \u0110\u1ed1i v\u1edbi c\u00e1c chuy\u00ean gia v\u00e0 c\u1ed1 v\u1ea5n thu\u1ebf, qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1eb7t ra y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 m\u1edbi m\u00e0 c\u00f2n m\u1edf ra c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 h\u01a1n, c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch ti\u00ean ti\u1ebfn v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n xuy\u00ean bi\u00ean gi\u1edbi, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u00edch \u1ee9ng v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong b\u1ed1i c\u1ea3nh thu\u1ebf qu\u1ed1c t\u1ebf \u0111ang thay \u0111\u1ed5i. <\/span><\/li>\n<\/ul>\n\t\t\n<style>\n#text-3985129180 {\n  color: #081f5c;\n}\n#text-3985129180 > * {\n  color: #081f5c;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2027900063\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-1835707368\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1701\" height=\"558\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121.webp\" class=\"bg attachment-original size-original\" alt=\"\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1128990034\" class=\"text-box banner-layer x5 md-x5 lg-x5 y15 md-y15 lg-y15 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-402801467\" class=\"text\">\n\t\t\n<h3 data-line-height=\"xl\"><strong>V\u1edbi h\u01a1n 20 n\u0103m kinh nghi\u1ec7m, \u0111\u1ed9i ng\u0169 chuy\u00ean gia \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn c\u1ee7a ch\u00fang t\u00f4i s\u1edf h\u1eefu c\u00e1c ch\u1ee9ng ch\u1ec9 VAS, IFRS v\u00e0 c\u00e1c ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf. \u0110\u01b0\u1ee3c h\u01a1n 200 c\u00f4ng ty FDI t\u1ea1i Vi\u1ec7t Nam tin t\u01b0\u1edfng.<br \/>\n<\/strong><\/h3>\n<div id=\"gtx-trans\" style=\"position: absolute; left: -42px; top: -3.84375px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n\t\t\n<style>\n#text-402801467 {\n  line-height: 2;\n  text-align: left;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1128990034 {\n  width: 89%;\n}\n#text-box-1128990034 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n   <div id=\"text-box-1900879292\" class=\"text-box banner-layer x5 md-x5 lg-x5 y80 md-y80 lg-y80 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" target=\"_blank\" class=\"button alert is-large\" rel=\"noopener\" >\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1900879292 {\n  width: 24%;\n}\n#text-box-1900879292 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n              <div class=\"height-fix is-invisible\"><img loading=\"lazy\" decoding=\"async\" width=\"1701\" height=\"558\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121.webp\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121.webp 1701w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121-300x98.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121-1024x336.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121-768x252.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/121-1536x504.webp 1536w\" sizes=\"auto, (max-width: 1701px) 100vw, 1701px\" \/><\/div>\n              <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-206299513\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-618457069\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1635\" height=\"644\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/11\/13.5.webp\" class=\"bg attachment-original size-original\" alt=\"\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1348020099\" class=\"text-box banner-layer x90 md-x90 lg-x90 y90 md-y90 lg-y90 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-3799806473\" class=\"text\">\n\t\t\n<h3 class=\"uppercase\"><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\" data-line-height=\"l\">Gi\u00e1 tr\u1ecb m\u00e0 ch\u00fang t\u00f4i mang l\u1ea1i<\/span><\/strong><\/h3>\n<ul>\n<li><strong>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh<\/strong>: Gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 c\u00e1c sai s\u00f3t v\u1ec1 thu\u1ebf<\/li>\n<li><strong>T\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf: <\/strong>H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00e1c chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf hi\u1ec7u qu\u1ea3 v\u00e0 h\u1ee3p ph\u00e1p.<\/li>\n<li><strong>B\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i kinh doanh:<\/strong> H\u1ea1n ch\u1ebf t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 l\u1ee3i nhu\u1eadn.<\/li>\n<li><strong>Th\u00edch \u1ee9ng ch\u1ee7 \u0111\u1ed9ng v\u1edbi m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/strong>: \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh.<\/li>\n<li><strong>H\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n: <\/strong>\u0110\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p t\u1eeb kh\u00e2u l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n\t\t\n<style>\n#text-3799806473 {\n  text-align: left;\n  color: #081f5c;\n}\n#text-3799806473 > * {\n  color: #081f5c;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1348020099 {\n  width: 44%;\n}\n#text-box-1348020099 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-618457069 {\n  padding-top: 500px;\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1941657525\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center dark\" style=\"background-color:#081f5c;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-226181694\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-226181694 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-equal align-center\"  id=\"row-278107947\">\n\n\t<div id=\"col-1048640665\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h2><strong>B\u1ea1n \u0111\u00e3 s\u1eb5n s\u00e0ng n\u1eafm v\u1eefng Thu\u1ebf T\u1ed1i Thi\u1ec3u To\u00e0n c\u1ea7u v\u00e0 bi\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7 th\u00e0nh l\u1ee3i th\u1ebf chi\u1ebfn l\u01b0\u1ee3c ch\u01b0a?<\/strong><\/h2>\n<div id=\"gtx-trans\" style=\"position: absolute; left: -42px; top: -4.89062px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n\t<div id=\"gap-1517893120\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1517893120 {\n  padding-top: 20px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3791760653\" class=\"text\">\n\t\t\n<p>Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u1edbi s\u1ef1 minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t, gi\u00fap b\u1ea1n t\u1eadp trung v\u00e0o t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng.<br \/>\n\t\t\n<style>\n#text-3791760653 {\n  font-size: 3.25rem;\n  color: #f1b04c;\n}\n#text-3791760653 > * {\n  color: #f1b04c;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1272030461\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#d5deef;\" >\n\t\t\t\n\t\t\t\n<div class=\"row align-equal align-center\"  id=\"row-1194793157\">\n\n\t<div id=\"col-250483855\" class=\"col medium-7 small-12 large-7\"  >\n\t\t\t\t<div class=\"col-inner text-center dark\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"box has-hover circle  has-hover box-vertical box-text-bottom\" >\n\n\t\t<div class=\"box-image\" style=\"width:32%;\">\n\t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:100%;\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"2078\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-scaled.webp\" class=\"attachment- size-\" alt=\"\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-300x243.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-1024x831.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-768x623.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-1536x1247.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/Kim-Hien-1-2048x1662.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t<div class=\"box-text text-center\" >\n\t\t\t<div class=\"box-text-inner\">\n\t\t\t\t\n\t<div id=\"text-13527839\" class=\"text\">\n\t\t\n<h3>\u0110\u1eb7t l\u1ecbch t\u01b0 v\u1ea5n &#8211; 30 ph\u00fat<\/h3>\n<div id=\"gtx-trans\" style=\"position: absolute; left: -40px; top: -3.84375px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n\t\t\n<style>\n#text-13527839 {\n  font-size: 1.95rem;\n  text-align: center;\n  color: #081f5c;\n}\n#text-13527839 > * {\n  color: #081f5c;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-4153560127\" class=\"text\">\n\t\t\n<p>H\u00e3y li\u00ean h\u1ec7 v\u1edbi chuy\u00ean gia t\u01b0 v\u1ea5n c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00e1p cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n t\u1ea1i Vi\u1ec7t Nam.<br \/>\n\t\t\n<style>\n#text-4153560127 {\n  font-size: 1rem;\n  text-align: left;\n  color: #214289;\n}\n#text-4153560127 > * {\n  color: #214289;\n}\n@media (min-width:550px) {\n  #text-4153560127 {\n    font-size: 1.35rem;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"tel:+84984980069\" class=\"button secondary is-outline is-larger lowercase expand\" style=\"border-radius:99px;\">\n\t\t<span>Hotline: +8498 498 0069<\/span>\n\t<\/a>\n\n<a href=\"mailto:infor@vinatpt.com\" class=\"button secondary is-outline is-larger lowercase expand\" style=\"border-radius:99px;\">\n\t\t<span>Email: infor@vinatpt.com<\/span>\n\t<\/a>\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-250483855 > .col-inner {\n  padding: 15% 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1596904978\" class=\"col medium-5 small-12 large-5\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3544269437\" class=\"text\">\n\t\t\n<h3><strong>LI\u00caN H\u1ec6 NGAY<\/strong><\/h3>\n<div id=\"gtx-trans\" style=\"position: absolute; left: -42px; top: 47.1562px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n\t\t\n<style>\n#text-3544269437 {\n  font-size: 1.5rem;\n  text-align: center;\n  color: #214089;\n}\n#text-3544269437 > * {\n  color: #214089;\n}\n<\/style>\n\t<\/div>\n\t\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5507-o1\" lang=\"vi\" dir=\"ltr\" data-wpcf7-id=\"5507\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/vi\/wp-json\/wp\/v2\/pages\/4786#wpcf7-f5507-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Form li\u00ean h\u1ec7\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"5507\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"vi\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5507-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"text-544\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"H\u1ecd v\u00e0 t\u00ean\" value=\"\" type=\"text\" name=\"text-544\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"tel-326\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:\" value=\"\" type=\"tel\" name=\"tel-326\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email-10\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email\" value=\"\" type=\"email\" name=\"email-10\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"text-48\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" placeholder=\"L\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng\" value=\"\" type=\"text\" name=\"text-48\" \/><\/span><br \/>\n<label> Ch\u1ecdn d\u1ecbch v\u1ee5 b\u1ea1n c\u1ea7n t\u01b0 v\u1ea5n:<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"radio-669\"><span class=\"wpcf7-form-control wpcf7-radio\"><span class=\"wpcf7-list-item first\"><label><input type=\"radio\" name=\"radio-669\" value=\"Thu\u1ebf\" \/><span class=\"wpcf7-list-item-label\">Thu\u1ebf<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"radio\" name=\"radio-669\" value=\"K\u1ebf to\u00e1n\" \/><span class=\"wpcf7-list-item-label\">K\u1ebf to\u00e1n<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"radio\" name=\"radio-669\" value=\"Nh\u00e2n s\u1ef1\" \/><span class=\"wpcf7-list-item-label\">Nh\u00e2n s\u1ef1<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"radio\" name=\"radio-669\" value=\"Kinh doanh\" \/><span class=\"wpcf7-list-item-label\">Kinh doanh<\/span><\/label><\/span><\/span><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"textarea-29\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" placeholder=\"Chi ti\u1ebft y\u00eau c\u1ea7u ho\u1eb7c t\u01b0 v\u1ea5n\" name=\"textarea-29\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"G\u1eedi\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1596904978 > .col-inner {\n  padding: 20px 20px 0px 20px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\n\t<section class=\"section\" id=\"section_720198838\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t<div class=\"section-bg-overlay absolute fill\"><\/div>\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\n<div class=\"row row-collapse align-center\"  id=\"row-1483519329\">\n\n\n\t<div id=\"col-1757883404\" class=\"col medium-11 small-11 large-12\"  >\n\t\t\t\t<div class=\"col-inner box-shadow-2\" style=\"background-color:rgb(255,255,255);\" >\n\t\t\t\n\t\t\t\n\n<div class=\"row row-collapse row-solid\"  id=\"row-1923793280\">\n\n\n\t<div id=\"col-841649175\" class=\"col custom-footer-cta-border-left medium-12 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<div class=\"icon-box featured-box icon-box-left text-left\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\n<h3>H\u00e3y b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c v\u1edbi ch\u00fang t\u00f4i!<\/h3>\n<p>G\u1ecdi tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/p>\n<a href=\"tel:0987654321\" class=\"button secondary is-small\" style=\"border-radius:99px;\">\n\t\t<span>+84 984 980 069<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-841649175 > .col-inner {\n  padding: 40px 40px 40px 40px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1629276789\" class=\"col custom-footer-cta-border-right medium-12 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<div class=\"icon-box featured-box icon-box-left text-left\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\n<h3>H\u00e3y g\u1eedi email cho ch\u00fang t\u00f4i.<\/h3>\n<p>Nh\u1eadn t\u01b0 v\u1ea5n chi ti\u1ebft qua email.<\/p>\n<a href=\"mailto:infor@vinatpt.com\" class=\"button secondary is-small\" style=\"border-radius:99px;\">\n\t\t<span>G\u1eedi E-mail<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1629276789 > .col-inner {\n  padding: 40px 40px 40px 40px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-159883047\" class=\"col custom-footer-cta-border-right medium-12 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<div class=\"icon-box featured-box icon-box-left text-left\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\n<h3>Tr\u00f2 chuy\u1ec7n tr\u00ean Facebook?<\/h3>\n<p>H\u00e3y g\u1eedi cho ch\u00fang t\u00f4i m\u1ed9t tin nh\u1eafn ng\u1eafn.<\/p>\n<a href=\"https:\/\/www.facebook.com\/messages\/t\/617267404805389\" class=\"button secondary is-small\" style=\"border-radius:99px;\" target=\"_blank\" rel=\"noopener\">\n\t\t<span>Nh\u1eafn tin<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-159883047 > .col-inner {\n  padding: 40px 40px 40px 40px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1757883404 > .col-inner {\n  margin: -60px 0px 0px 0px;\n  border-radius: 10px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row show-for-small\"  id=\"row-1013635212\">\n\n\n\t<div id=\"col-1296618724\" class=\"col hide-for-small small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"social-icons follow-icons hide-for-small full-width text-center\" ><a href=\"#\" target=\"_blank\" data-label=\"Facebook\" class=\"icon plain tooltip facebook\" title=\"Theo d\u00f5i tr\u00ean Facebook\" aria-label=\"Theo d\u00f5i tr\u00ean Facebook\" rel=\"noopener nofollow\"><i class=\"icon-facebook\" aria-hidden=\"true\"><\/i><\/a><a href=\"#\" target=\"_blank\" data-label=\"Instagram\" class=\"icon plain tooltip instagram\" title=\"Theo d\u00f5i tr\u00ean Instagram\" aria-label=\"Theo d\u00f5i tr\u00ean Instagram\" rel=\"noopener nofollow\"><i class=\"icon-instagram\" aria-hidden=\"true\"><\/i><\/a><a href=\"#\" data-label=\"Twitter\" target=\"_blank\" class=\"icon plain tooltip twitter\" title=\"Theo d\u00f5i tr\u00ean Twitter\" aria-label=\"Theo d\u00f5i tr\u00ean Twitter\" rel=\"noopener nofollow\"><i class=\"icon-twitter\" aria-hidden=\"true\"><\/i><\/a><a href=\"#\" data-label=\"LinkedIn\" target=\"_blank\" class=\"icon plain tooltip linkedin\" title=\"Theo d\u00f5i tr\u00ean LinkedIn\" aria-label=\"Theo d\u00f5i tr\u00ean LinkedIn\" rel=\"noopener nofollow\"><i class=\"icon-linkedin\" aria-hidden=\"true\"><\/i><\/a><\/div>\n\n\t<div id=\"gap-1328251682\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1328251682 {\n  padding-top: 10px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"text-1639043994\" class=\"text hide-for-small\">\n\t\t\n\n\u00a9\r\n2026 UX Themes\n\t\t\t<\/div>\n\t\n<a class=\"button white is-link is-small\" >\n\t\t<span>\u0110i\u1ec1u kho\u1ea3n<\/span>\n\t<\/a>\n\n\n<a class=\"button white is-link is-small\" >\n\t\t<span>B\u1ea3o m\u1eadt<\/span>\n\t<\/a>\n\n\n<a class=\"button white is-link is-small\" >\n\t\t<span>Cookies<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\t<div id=\"gap-1650080406\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1650080406 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<div class=\"row\"  id=\"row-1851038298\">\n\n\n\t<div id=\"col-1931895495\" class=\"col medium-12 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner dark\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"gap-363626174\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-363626174 {\n  padding-top: 10px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<p><strong><span class=\"text\">C\u00d4NG TY TNHH VINA TPT<br><\/span><\/strong>M\u00e3 s\u1ed1 thu\u1ebf: 0315968958<\/p>\n<p><strong>C\u00d4NG TY TNHH THE CLASSLIB<\/strong><br>M\u00e3 s\u1ed1 thu\u1ebf: 0313916707<\/p>\n<p>\u0110i\u1ec7n tho\u1ea1i:<strong> +8428 730 40 790 | <\/strong>Email: infor@vinatpt.com<br>\u0110\u1ecba ch\u1ec9: T\u1ea7ng 5, MORE Building, 83B Ho\u00e0ng Sa, Ph\u01b0\u1eddng T\u00e2n \u0110\u1ecbnh, TP.HCM, Vi\u1ec7t Nam<\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: -30px; top: 125.219px;\">\n<div class=\"gtx-trans-icon\"> <\/div>\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-267995207\" class=\"col medium-12 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"row row-small\"  id=\"row-1719639564\">\n\n\n\t<div id=\"col-2077780257\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner dark\"  >\n\t\t\t\n\t\t\t\n\n<h4>D\u1ecbch v\u1ee5 n\u1ed5i b\u1eadt<\/h4>\n<ul>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/li>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">K\u00ea khai Thu\u1ebf<\/a><\/span><\/li>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">H\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh nh\u00e2n s\u1ef1<\/a><\/span><\/li>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/span><\/li>\n<\/ul>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-694332340\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner dark\"  >\n\t\t\t\n\t\t\t\n\n<h4>Th\u00f4ng tin<\/h4>\n<ul>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">Ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n<\/a><\/span><\/li>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt<\/a><\/span><\/li>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">\u0110i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n<\/a><\/span><\/li>\n<li class=\"bullet-arrow\"><span style=\"font-size: 90%;\"><a href=\"#\">S\u01a1 \u0111\u1ed3 trang web<\/a><\/span><\/li>\n<\/ul>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-542719034\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner dark\"  >\n\t\t\t\n\t\t\t\n\n<h4>Xem v\u1ecb tr\u00ed tr\u00ean b\u1ea3n \u0111\u1ed3<\/h4>\n<p><iframe loading=\"lazy\" style=\"border: 0;\" title=\"C\u00d4NG TY TNHH VINA TPT\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d3919.2460848820306!2d106.7020646!3d10.792455!2m3!1f0!2f0!3f0!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x317529e6e35b1aff%3A0x2f531ccf7115737b!2sVINA%20TPT%20Company%20Limited!5e0!3m2!1svi!2s!4v1744737691498!5m2!1svi!2s\" width=\"400\" height=\"180\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row\"  id=\"row-958532126\">\n\n\n\t<div id=\"col-807172494\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"is-divider divider clearfix\" style=\"max-width:100%;height:2px;background-color:rgb(255, 255, 255);\"><\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-807172494 > .col-inner {\n  margin: -30px 0px -30px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1090622978\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left dark\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-4205285987\" class=\"text\">\n\t\t\n\n\u00a9 2026 Vina TPT\n\t\t\n<style>\n#text-4205285987 {\n  text-align: left;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1090622978 > .col-inner {\n  margin: -30px 0px -30px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1455287068\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner dark\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"social-icons follow-icons full-width text-center\" ><a href=\"https:\/\/www.facebook.com\/ketoan.vinatpt\" target=\"_blank\" data-label=\"Facebook\" class=\"icon plain tooltip facebook\" title=\"Theo d\u00f5i tr\u00ean Facebook\" aria-label=\"Theo d\u00f5i tr\u00ean Facebook\" rel=\"noopener nofollow\"><i class=\"icon-facebook\" aria-hidden=\"true\"><\/i><\/a><a href=\"https:\/\/www.linkedin.com\/company\/vina-tpt-company-litmited\/\" data-label=\"LinkedIn\" target=\"_blank\" class=\"icon plain tooltip linkedin\" title=\"Theo d\u00f5i tr\u00ean LinkedIn\" aria-label=\"Theo d\u00f5i tr\u00ean LinkedIn\" rel=\"noopener nofollow\"><i class=\"icon-linkedin\" aria-hidden=\"true\"><\/i><\/a><a href=\"https:\/\/www.youtube.com\/@AccountingVinaTPT\" data-label=\"YouTube\" target=\"_blank\" class=\"icon plain tooltip youtube\" title=\"Theo d\u00f5i tr\u00ean YouTube\" aria-label=\"Theo d\u00f5i tr\u00ean YouTube\" rel=\"noopener nofollow\"><i class=\"icon-youtube\" aria-hidden=\"true\"><\/i><\/a><\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1455287068 > .col-inner {\n  margin: -30px 0px -30px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-120629797\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center dark\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/vtpt.vitinhvungtau.com\/terms-and-conditions-of-use\/\" class=\"button primary is-link is-small\" target=\"_blank\" rel=\"noopener\">\n\t\t<span>\u0110i\u1ec1u kho\u1ea3n<\/span>\n\t<\/a>\n\n\n<a href=\"https:\/\/vtpt.vitinhvungtau.com\/privacy-policy\/\" class=\"button primary is-link is-small\" target=\"_blank\" rel=\"noopener\">\n\t\t<span>B\u1ea3o m\u1eadt<\/span>\n\t<\/a>\n\n\n<a href=\"https:\/\/vtpt.vitinhvungtau.com\/privacy-policy\/\" class=\"button primary is-link is-small\" target=\"_blank\" rel=\"noopener\">\n\t\t<span>Cookies<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-120629797 > .col-inner {\n  margin: -30px 0px 0px 0px;\n}\n@media (min-width:550px) {\n  #col-120629797 > .col-inner {\n    margin: -30px 0px 0px 0px;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_720198838 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n  background-color: rgb(8, 31, 92);\n}\n#section_720198838 .section-bg-overlay {\n  background-color: rgb(20, 18, 73);\n}\n<\/style>\n\t<\/section>\n\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4786","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/pages\/4786","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=4786"}],"version-history":[{"count":18,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/pages\/4786\/revisions"}],"predecessor-version":[{"id":6677,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/pages\/4786\/revisions\/6677"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=4786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}