{"id":8860,"date":"2026-09-13T11:37:24","date_gmt":"2026-09-13T04:37:24","guid":{"rendered":"https:\/\/vinatpt.com\/?p=8860"},"modified":"2026-09-13T11:37:24","modified_gmt":"2026-09-13T04:37:24","slug":"bao-cao-bat-buoc-doanh-nghiep-fdi","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/bao-cao-bat-buoc-doanh-nghiep-fdi\/","title":{"rendered":"Doanh nghi\u1ec7p FDI ph\u1ea3i k\u00ea khai nh\u1eefng lo\u1ea1i b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c n\u00e0o?"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8864\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-scaled.webp\" alt=\"doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI c\u1ee7a b\u1ea1n \u0111\u00e3 n\u1eafm h\u1ebft h\u1ec7 th\u1ed1ng c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c doanh nghi\u1ec7p FDI ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh ch\u01b0a?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 ban qu\u1ea3n l\u00fd sau khi nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (IRC) c\u0169ng nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC) th\u01b0\u1eddng t\u1eadp trung t\u1ed1i \u0111a v\u00e0o v\u1eadn h\u00e0nh kinh doanh m\u00e0 b\u1ecf s\u00f3t c\u00e1c m\u1ed1c ngh\u0129a v\u1ee5 k\u00ea khai. \u0110\u1ebfn khi doanh nghi\u1ec7p g\u1eb7p v\u01b0\u1edbng m\u1eafc trong c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1eb7c b\u1ea5t ng\u1edd nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o x\u1eed ph\u1ea1t, nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi nh\u1eadn ra r\u1eb1ng m\u00ecnh \u0111\u00e3 b\u1ecf s\u00f3t c\u00e1c ngh\u0129a v\u1ee5 quan tr\u1ecdng nh\u01b0 t\u1edd khai thu\u1ebf, b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o lao \u0111\u1ed9ng ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng, doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 b\u1ecb kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 gi\u00e1n \u0111o\u1ea1n c\u00e1c giao d\u1ecbch ng\u00e2n h\u00e0ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, Vina TPT t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c doanh nghi\u1ec7p FDI ph\u00e2n chia chi ti\u1ebft theo 4 ph\u00e2n h\u1ec7 c\u1ed1t l\u00f5i: Thu\u1ebf, \u0110\u1ea7u t\u01b0, Lao \u0111\u1ed9ng v\u00e0 K\u1ebf to\u00e1n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8863\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-scaled.webp\" alt=\"doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>1. Nh\u00f3m B\u00e1o C\u00e1o Thu\u1ebf B\u1eaft Bu\u1ed9c \u0110\u1ed1i V\u1edbi Doanh Nghi\u1ec7p FDI<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf c\u00f4ng ty FDI v\u1ec1 b\u1ea3n ch\u1ea5t tu\u00e2n th\u1ee7 theo h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf chung \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p \u1edf c\u00e1c kh\u1ed1i doanh nghi\u1ec7p FDI th\u01b0\u1eddng ph\u00e1t sinh t\u1eeb giao d\u1ecbch li\u00ean k\u1ebft, chi tr\u1ea3 thu nh\u1eadp cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i thu\u1ebf GTGT, TNDN, TNCN v\u00e0 Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 nh\u1eefng nh\u00f3m ngh\u0129a v\u1ee5 tr\u1ecdng y\u1ebfu doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai GTGT theo th\u00e1ng (d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng) ho\u1eb7c theo qu\u00fd (doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c doanh thu d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng). Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\/kh\u00f4ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u1ea3i l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ea1m n\u1ed9p ti\u1ec1n thu\u1ebf TNDN theo qu\u00fd (t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m). K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh n\u1ed9p B\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf TNDN (M\u1eabu 03\/TNDN) k\u00e8m theo c\u00e1c Ph\u1ee5 l\u1ee5c k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN):<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (c\u1ea3 nh\u00e2n s\u1ef1 Vi\u1ec7t Nam v\u00e0 nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i), n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb theo qu\u00fd v\u00e0 n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m. \u0110\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i (Expat), k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh k\u1ef9 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n ho\u1eb7c bi\u1ec3u l\u0169y ti\u1ebfn \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT):<\/b><span style=\"font-weight: 400;\"> Ph\u00e1t sinh khi <\/span><b>doanh nghi\u1ec7p FDI<\/b><span style=\"font-weight: 400;\"> ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 Vi\u1ec7t Nam (chi ph\u00ed b\u1ea3n quy\u1ec1n, ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, b\u1ea3n quy\u1ec1n th\u01b0\u01a1ng hi\u1ec7u, l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i&#8230;). Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u FCT theo t\u1eebng l\u1ea7n ph\u00e1t sinh thanh to\u00e1n ho\u1eb7c theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><b>R\u1ee7i ro c\u1ea3nh b\u00e1o:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c n\u1ed9p ch\u1eadm, k\u00ea khai sai k\u1ef3 ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh chi ph\u00ed kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p cao m\u00e0 c\u00f2n c\u00f3 nguy c\u01a1 b\u1ecb C\u01a1 quan Thu\u1ebf \u0111\u01b0a v\u00e0o danh s\u00e1ch r\u1ee7i ro cao, kh\u00f3a m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2><b>2. B\u00e1o C\u00e1o \u0110\u1ea7u T\u01b0 (Investment Activity Report &#8211; IAR)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u00e0 ngh\u0129a v\u1ee5 \u0111\u1eb7c th\u00f9 ri\u00eang bi\u1ec7t d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p FDI c\u00f3 Gi\u1ea5y Ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (IRC), kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty trong n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 c\u00e1c V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ef1c tuy\u1ebfn th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c m\u1ed1c b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 b\u1eaft bu\u1ed9c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3 Qu\u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ed9p tr\u01b0\u1edbc ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3 N\u0103m:<\/b><span style=\"font-weight: 400;\"> N\u1ed9p tr\u01b0\u1edbc ng\u00e0y 31\/03 c\u1ee7a n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a C\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 (S\u1edf K\u1ebf ho\u1ea1ch &amp; \u0110\u1ea7u t\u01b0 ho\u1eb7c Ban Qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p\/Khu kinh t\u1ebf).<\/span><\/li>\n<\/ul>\n<p><b>N\u1ed9i dung b\u00e1o c\u00e1o t\u1eadp trung v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau:<\/b><span style=\"font-weight: 400;\"> T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd, v\u1ed1n th\u1ef1c hi\u1ec7n\/gi\u1ea3i ng\u00e2n; doanh thu, xu\u1ea5t nh\u1eadp kh\u1ea9u; t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh; ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai d\u1ef1 \u00e1n so v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (IRC).<\/span><\/p>\n<p><b>L\u01b0u \u00fd ph\u00e1p l\u00fd:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c b\u00e1o c\u00e1o kh\u00f4ng trung th\u1ef1c d\u1eef li\u1ec7u IAR s\u1ebd khi\u1ebfn doanh nghi\u1ec7p FDI g\u1eb7p tr\u1edf ng\u1ea1i l\u1edbn khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, gia h\u1ea1n th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng, m\u1edf r\u1ed9ng quy m\u00f4 ho\u1eb7c \u0111\u0103ng k\u00fd xin c\u1ea5p c\u00e1c gi\u1ea5y ph\u00e9p con kinh doanh sau n\u00e0y.<\/span><\/p>\n<h2><b>3. B\u00e1o C\u00e1o Lao \u0110\u1ed9ng B\u1eaft Bu\u1ed9c<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p FDI t\u1eadp trung t\u1ed1i \u0111a v\u00e0o m\u1ea3ng Thu\u1ebf nh\u01b0ng l\u1ea1i th\u01b0\u1eddng xuy\u00ean b\u1ecf qu\u00ean c\u00e1c ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng. Doanh nghi\u1ec7p FDI c\u1ea7n l\u00ean l\u1ecbch ho\u00e0n th\u00e0nh c\u00e1c b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c doanh nghi\u1ec7p FDI v\u1ec1 nh\u00e2n s\u1ef1 nh\u01b0 sau:\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Lo\u1ea1i b\u00e1o c\u00e1o<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>K\u1ef3 h\u1ea1n<\/b><\/td>\n<td>\n<p style=\"text-align: center;\"><b>C\u01a1 quan nh\u1eadn<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 05\/06 v\u00e0 tr\u01b0\u1edbc 05\/12<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5 \/ Ban qu\u1ea3n l\u00fd KCN, KKT, KCNC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 15\/01 n\u0103m sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o tai n\u1ea1n lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 05\/07 v\u00e0 tr\u01b0\u1edbc 10\/01 n\u0103m sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f4ng t\u00e1c an to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 10\/01 n\u0103m sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5 v\u00e0 S\u1edf Y t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o y t\u1ebf lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 05\/07 v\u00e0 tr\u01b0\u1edbc 10\/01 n\u0103m sau<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trung t\u00e2m Y t\u1ebf ph\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u00e1o c\u00e1o tr\u00ean ph\u1ea3i \u0111i k\u00e8m v\u1edbi vi\u1ec7c ho\u00e0n thi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd nh\u00e2n s\u1ef1: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng (Work Permit) ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn kh\u00f4ng thu\u1ed9c di\u1ec7n c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng, Th\u1ebb t\u1ea1m tr\u00fa (TRC) cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i, v\u00e0 h\u1ed3 s\u01a1 tr\u00edch n\u1ed9p BHXH\/BHYT\/BHTN b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2><b>4. Nh\u00f3m B\u00e1o C\u00e1o K\u1ebf To\u00e1n V\u00e0 T\u00e0i Ch\u00ednh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p tu\u00e2n th\u1ee7 th\u00eam h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) theo y\u00eau c\u1ea7u c\u1ee7a t\u1eadp \u0111o\u00e0n m\u1eb9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p FDI bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><b>\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c v\u1ec1 Ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, 100% doanh nghi\u1ec7p FDI thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. BCTC n\u0103m c\u1ee7a doanh nghi\u1ec7p FDI ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam tr\u01b0\u1edbc khi n\u1ed9p cho C\u01a1 quan Thu\u1ebf, C\u01a1 quan Th\u1ed1ng k\u00ea v\u00e0 C\u01a1 quan \u0110\u0103ng k\u00fd \u0111\u1ea7u t\u01b0. Th\u1eddi h\u1ea1n n\u1ed9p BCTC \u0111\u00e3 ki\u1ec3m to\u00e1n mu\u1ed9n nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8862\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-scaled.webp\" alt=\"doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-4-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>5. L\u1ecbch B\u00e1o C\u00e1o Doanh Nghi\u1ec7p FDI\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh vi\u1ec7c b\u1ecf s\u00f3t c\u00e1c m\u1ed1c <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Luat-Dau-tu-2025-so-143-2025-QH15-681550.aspx\" target=\"_blank\" rel=\"noopener\">t<\/a>h\u1eddi gian d\u1eabn \u0111\u1ebfn nguy c\u01a1 ph\u1ea1t h\u00e0nh ch\u00ednh, <a href=\"https:\/\/vinatpt.com\/\">Vina TPT<\/a> t\u00f3m t\u1eaft b\u1ea3ng ni\u00ean bi\u1ec3u tu\u00e2n th\u1ee7 b\u00e1o c\u00e1o d\u00e0nh cho doanh nghi\u1ec7p FDI:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Ph\u00e2n h\u1ec7 b\u00e1o c\u00e1o<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>T\u00ean lo\u1ea1i b\u00e1o c\u00e1o<\/b><\/td>\n<td style=\"text-align: center;\"><b>K\u1ef3 h\u1ea1n n\u1ed9p<\/b><\/td>\n<td>\n<p style=\"text-align: center;\"><b>C\u01a1 quan ti\u1ebfp nh\u1eadn<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf GTGT, TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00e1ng (ng\u00e0y 20 th\u00e1ng sau) \/ Qu\u00fd (ng\u00e0y cu\u1ed1i th\u00e1ng \u0111\u1ea7u qu\u00fd sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi c\u1ee5c\/C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3 qu\u00fd (ng\u00e0y cu\u1ed1i th\u00e1ng \u0111\u1ea7u qu\u00fd sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi c\u1ee5c\/C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u0103m (ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi c\u1ee5c\/C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u (FCT)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thanh to\u00e1n \/ k\u00ea khai th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi c\u1ee5c\/C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea7u t\u01b0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 IAR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u00fd (ng\u00e0y cu\u1ed1i th\u00e1ng \u0111\u1ea7u qu\u00fd sau) \/ N\u0103m (tr\u01b0\u1edbc 31\/03 n\u0103m sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 th\u00e1ng (tr\u01b0\u1edbc 05\/06) v\u00e0 n\u0103m (tr\u01b0\u1edbc 05\/12)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5; Ban qu\u1ea3n l\u00fd KCN, KKT, KCNC n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong khu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u0103m (tr\u01b0\u1edbc 15\/01 n\u0103m sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o tai n\u1ea1n lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 th\u00e1ng (tr\u01b0\u1edbc 05\/07) v\u00e0 n\u0103m (tr\u01b0\u1edbc 10\/01 n\u0103m sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f4ng t\u00e1c an to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u0103m (tr\u01b0\u1edbc 10\/01 n\u0103m sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf N\u1ed9i v\u1ee5 v\u00e0 S\u1edf Y t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o y t\u1ebf lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 th\u00e1ng (tr\u01b0\u1edbc 05\/07) v\u00e0 n\u0103m (tr\u01b0\u1edbc 10\/01 n\u0103m sau)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trung t\u00e2m Y t\u1ebf ph\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (\u0111\u00e3 ki\u1ec3m to\u00e1n, n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf, th\u1ed1ng k\u00ea, c\u01a1 quan \u0111\u1ea7u t\u01b0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b><i>Khuy\u1ebfn ngh\u1ecb:<\/i><\/b><span style=\"font-weight: 400;\"> Ngay t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean sau khi \u0111\u01b0\u1ee3c c\u1ea5p ERC, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng m\u1ed9t &#8220;L\u1ecbch tu\u00e2n th\u1ee7 n\u1ed9i b\u1ed9&#8221; (Compliance Calendar) \u0111\u1ec3 theo d\u00f5i c\u00e1c m\u1ed1c n\u1ed9p b\u00e1o c\u00e1o ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h2><b>6. Vina TPT H\u1ed7 Tr\u1ee3 Doanh Nghi\u1ec7p FDI Ho\u00e0n Th\u00e0nh B\u00e1o C\u00e1o Nh\u01b0 Th\u1ebf N\u00e0o?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o tr\u00ean \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i am hi\u1ec3u chuy\u00ean s\u00e2u c\u1ea3 Lu\u1eadt Thu\u1ebf, Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt Lao \u0111\u1ed9ng Vi\u1ec7t Nam. Vina TPT mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 tr\u1ecdn g\u00f3i cho doanh nghi\u1ec7p FDI nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf c\u00f4ng ty FDI tr\u1ecdn g\u00f3i:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m nh\u1eadn l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai VAT, CIT, PIT, FCT, b\u00e1o c\u00e1o giao d\u1ecbch li\u00ean k\u1ebft \u0111\u00fang h\u1ea1n, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u01b0 v\u1ea5n v\u00e0 th\u1ef1c hi\u1ec7n B\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 (IAR):<\/b><span style=\"font-weight: 400;\"> K\u00ea khai chu\u1ea9n x\u00e1c d\u1eef li\u1ec7u \u0111\u1ea7u t\u01b0 tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia, \u0111\u1ed1i chi\u1ebfu kh\u1edbp \u0111\u00fang gi\u1eefa v\u1ed1n \u0111\u0103ng k\u00fd, v\u1ed1n th\u1ef1c hi\u1ec7n v\u00e0 BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n tr\u1ecb Lao \u0111\u1ed9ng &amp; Payroll:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng, tr\u00edch n\u1ed9p BHXH, xin Work Permit\/TRC cho Expat v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n VAS &amp; L\u1eadp BCTC:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n chu\u1ea9n VAS, l\u1eadp BCTC, h\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI c\u1ee7a qu\u00fd v\u1ecb \u0111ang thi\u1ebfu nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch ho\u1eb7c lo ng\u1ea1i c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o? H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a <\/span><b>Vina TPT<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n &#8211; thu\u1ebf &#8211; \u0111\u1ea7u t\u01b0 to\u00e0n di\u1ec7n.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N D\u1ecaCH V\u1ee4 MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8861\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-scaled.webp\" alt=\"doanh-nghiep-fdi-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-FDI-phai-ke-khai-nhung-loai-bao-cao-bat-buoc-nao-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p FDI c\u1ee7a b\u1ea1n \u0111\u00e3 n\u1eafm h\u1ebft h\u1ec7 th\u1ed1ng c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c doanh nghi\u1ec7p FDI ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh ch\u01b0a? Nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 ban qu\u1ea3n l\u00fd sau khi nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (IRC)&#8230;<\/p>\n","protected":false},"author":7,"featured_media":8865,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[],"class_list":["post-8860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=8860"}],"version-history":[{"count":1,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8860\/revisions"}],"predecessor-version":[{"id":8866,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/8860\/revisions\/8866"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/8865"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=8860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=8860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=8860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}