{"id":2465,"date":"2026-10-21T15:20:15","date_gmt":"2026-10-21T08:20:15","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2465"},"modified":"2026-10-21T16:57:49","modified_gmt":"2026-10-21T09:57:49","slug":"nghi-dinh-31-2021-nd-cp","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng, thay b\u1eb1ng N\u0110 96\/2026"},"content":{"rendered":"<blockquote><p><em><strong>Tr\u1ea3 l\u1eddi nhanh: <\/strong>Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/3\/2026, c\u00f9ng ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 c\u00f3 hi\u1ec7u l\u1ef1c, v\u00e0 \u0111\u01b0\u1ee3c thay b\u1eb1ng <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/nghi-dinh-96-2026-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/a> h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 31\/3\/2026.<\/em><\/p><\/blockquote>\n<p>Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP ng\u00e0y 26\/3\/2021 h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/3\/2026 theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 111 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP. V\u0103n b\u1ea3n thay th\u1ebf l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi thay lu\u00f4n Ngh\u1ecb \u0111\u1ecbnh 19\/2025\/N\u0110-CP v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 239\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP.<\/p>\n<p>B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch m\u1ed1c h\u1ebft hi\u1ec7u l\u1ef1c, \u0111\u1ed1i chi\u1ebfu nh\u1eefng thay \u0111\u1ed5i ch\u00ednh gi\u1eefa hai ngh\u1ecb \u0111\u1ecbnh v\u00e0 gi\u1eef l\u1ea1i ph\u1ea7n t\u00f3m t\u1eaft v\u0103n b\u1ea3n c\u0169 l\u00e0m t\u01b0 li\u1ec7u cho doanh nghi\u1ec7p \u0111ang r\u00e0 so\u00e1t h\u1ed3 s\u01a1, gi\u1ea5y ph\u00e9p c\u1ea5p tr\u01b0\u1edbc n\u0103m 2026.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Nghi_dinh_312021ND-CP_con_hieu_luc_khong\" >Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Cac_moc_thoi_gian_can_nho\" >C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Bang_doi_chieu_Nghi_dinh_312021_va_Nghi_dinh_962026\" >B\u1ea3ng \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 31\/2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Ho_so_giay_phep_cap_theo_Nghi_dinh_cu_xu_ly_the_nao\" >H\u1ed3 s\u01a1, gi\u1ea5y ph\u00e9p c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh c\u0169 x\u1eed l\u00fd th\u1ebf n\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Tom_tat_Nghi_dinh_312021ND-CP_tu_lieu\" >T\u00f3m t\u1eaft Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP (t\u01b0 li\u1ec7u)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Pham_vi_va_bo_cuc\" >Ph\u1ea1m vi v\u00e0 b\u1ed1 c\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Bon_phu_luc\" >B\u1ed1n ph\u1ee5 l\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#IRC_uu_dai_va_ky_quy_theo_quy_dinh_cu\" >IRC, \u01b0u \u0111\u00e3i v\u00e0 k\u00fd qu\u1ef9 theo quy \u0111\u1ecbnh c\u0169<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Doanh_nghiep_can_cap_nhat_gi\" >Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt g\u00ec<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Cau_hoi_thuong_gap\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Nghi_dinh_312021ND-CP_het_hieu_luc_tu_ngay_nao\" >Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Van_ban_nao_thay_the_Nghi_dinh_312021ND-CP\" >V\u0103n b\u1ea3n n\u00e0o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#IRC_cap_theo_Nghi_dinh_312021_co_phai_doi_khong\" >IRC c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh 31\/2021 c\u00f3 ph\u1ea3i \u0111\u1ed5i kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Phu_luc_I_Nghi_dinh_312021_con_ap_dung_khong\" >Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 31\/2021 c\u00f2n \u00e1p d\u1ee5ng kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/nghi-dinh-31-2021-nd-cp\/#Nghi_dinh_312021_thay_the_nghi_dinh_nao\" >Ngh\u1ecb \u0111\u1ecbnh 31\/2021 thay th\u1ebf ngh\u1ecb \u0111\u1ecbnh n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_312021ND-CP_con_hieu_luc_khong\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>V\u0103n b\u1ea3n n\u00e0y kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c. <a href=\"https:\/\/hethongphapluat.com\/nghi-dinh-96-2026-nd-cp-huong-dan-luat-dau-tu\/dieu-111\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 111 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/a> quy \u0111\u1ecbnh ba ngh\u1ecb \u0111\u1ecbnh h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c, g\u1ed3m Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 19\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 239\/2025\/N\u0110-CP; Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/3\/2026, theo <a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/nghi-dinh-31-2021-huong-dan-luat-dau-tu-het-hieu-luc-tu-01-3-2026-19992.html\" target=\"_blank\" rel=\"noopener\">Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt<\/a>.<\/p>\n<p>Nhi\u1ec1u t\u00e0i li\u1ec7u ghi v\u0103n b\u1ea3n n\u00e0y h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 31\/3\/2026, t\u1ee9c ng\u00e0y k\u00fd Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP. C\u00e1ch hi\u1ec3u n\u00e0y ch\u01b0a ch\u00ednh x\u00e1c: \u0111i\u1ec1u kho\u1ea3n hi\u1ec7u l\u1ef1c g\u1eafn m\u1ed1c h\u1ebft hi\u1ec7u l\u1ef1c v\u1edbi ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c, kh\u00f4ng ph\u1ea3i ng\u00e0y ngh\u1ecb \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c k\u00fd. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 cho h\u1ed3 s\u01a1 n\u1ed9p trong th\u00e1ng 3\/2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_moc_thoi_gian_can_nho\"><\/span>C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ba v\u0103n b\u1ea3n li\u00ean quan c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 h\u1ebft hi\u1ec7u l\u1ef1c xen k\u1ebd trong n\u0103m 2026. B\u1ea3ng sau s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 th\u1eddi gian.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" width=\"120\"><strong>Th\u1eddi \u0111i\u1ec3m<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"482\"><strong>S\u1ef1 ki\u1ec7n<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"120\">26\/3\/2021<\/td>\n<td width=\"482\">Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0 61\/2020\/QH14<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"120\">01\/3\/2026<\/td>\n<td width=\"482\">Lu\u1eadt \u0110\u1ea7u t\u01b0 143\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c; Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP, 19\/2025\/N\u0110-CP, 239\/2025\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"120\">31\/3\/2026<\/td>\n<td width=\"482\">Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c k\u00fd v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"120\">01\/7\/2026<\/td>\n<td width=\"482\">\u0110i\u1ec1u 11, 12 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP v\u1ec1 ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u00f3 hi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Gi\u1eefa ng\u00e0y 01\/3 v\u00e0 31\/3\/2026, h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 khi ch\u01b0a c\u00f3 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn m\u1edbi. B\u00e0i ph\u00e2n t\u00edch c\u1ee7a <a href=\"https:\/\/lsvn.vn\/khoang-trong-phap-ly-sau-cai-cach-luat-dau-tu-2025-va-nghi-dinh-96-2026-nd-cp-a172805.html\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt s\u01b0 Vi\u1ec7t Nam v\u1ec1 kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd sau c\u1ea3i c\u00e1ch<\/a> cho th\u1ea5y d\u1ef1 \u00e1n n\u1ed9p t\u1eeb th\u00e1ng 3 \u0111\u1ebfn th\u00e1ng 6\/2026 c\u00f3 th\u1ec3 ch\u1ecbu ba l\u1edbp quy \u0111\u1ecbnh \u0111an xen, v\u00ec v\u1eady doanh nghi\u1ec7p c\u00f3 h\u1ed3 s\u01a1 trong giai \u0111o\u1ea1n n\u00e0y n\u00ean l\u01b0u l\u1ea1i v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/p>\n<figure id=\"attachment_3511\" aria-describedby=\"caption-attachment-3511\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-3511\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/Moc-het-hieu-luc-Nghi-dinh-31_2021_ND-CP-va-hieu-luc-Nghi-dinh-96_2026_ND-CP.png\" alt=\"M\u1ed1c h\u1ebft hi\u1ec7u l\u1ef1c Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP v\u00e0 hi\u1ec7u l\u1ef1c Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/Moc-het-hieu-luc-Nghi-dinh-31_2021_ND-CP-va-hieu-luc-Nghi-dinh-96_2026_ND-CP.png 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/Moc-het-hieu-luc-Nghi-dinh-31_2021_ND-CP-va-hieu-luc-Nghi-dinh-96_2026_ND-CP-300x169.png 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/Moc-het-hieu-luc-Nghi-dinh-31_2021_ND-CP-va-hieu-luc-Nghi-dinh-96_2026_ND-CP-1024x576.png 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/Moc-het-hieu-luc-Nghi-dinh-31_2021_ND-CP-va-hieu-luc-Nghi-dinh-96_2026_ND-CP-768x432.png 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/Moc-het-hieu-luc-Nghi-dinh-31_2021_ND-CP-va-hieu-luc-Nghi-dinh-96_2026_ND-CP-18x10.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3511\" class=\"wp-caption-text\">M\u1ed1c h\u1ebft hi\u1ec7u l\u1ef1c Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP v\u00e0 hi\u1ec7u l\u1ef1c Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Bang_doi_chieu_Nghi_dinh_312021_va_Nghi_dinh_962026\"><\/span>B\u1ea3ng \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 31\/2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 thay s\u1ed1 hi\u1ec7u m\u00e0 thay \u0111\u1ed5i nhi\u1ec1u quy \u0111\u1ecbnh th\u1ef1c thi quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p FDI. B\u1ea3ng sau \u0111\u1ed1i chi\u1ebfu c\u00e1c n\u1ed9i dung th\u01b0\u1eddng \u0111\u01b0\u1ee3c tra c\u1ee9u nh\u1ea5t.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" width=\"133\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"227\"><strong>Ngh\u1ecb \u0111\u1ecbnh 31\/2021<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"242\"><strong>Ngh\u1ecb \u0111\u1ecbnh 96\/2026<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"133\">Lu\u1eadt \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn<\/td>\n<td width=\"227\">Lu\u1eadt \u0110\u1ea7u t\u01b0 61\/2020\/QH14<\/td>\n<td width=\"242\">Lu\u1eadt \u0110\u1ea7u t\u01b0 143\/2025\/QH15<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">Th\u1eddi h\u1ea1n c\u1ea5p IRC (d\u1ef1 \u00e1n kh\u00f4ng ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng)<\/td>\n<td width=\"227\">15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 (\u0110i\u1ec1u 38 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020)<\/td>\n<td width=\"242\">10 ng\u00e0y l\u00e0m vi\u1ec7c (kho\u1ea3n 2 \u0110i\u1ec1u 39)<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">Th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/td>\n<td width=\"227\">Ph\u1ea3i c\u00f3 d\u1ef1 \u00e1n v\u00e0 IRC tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp<\/td>\n<td width=\"242\">\u0110\u01b0\u1ee3c ch\u1ecdn th\u00e0nh l\u1eadp tr\u01b0\u1edbc, ho\u00e0n t\u1ea5t IRC trong 12 th\u00e1ng (\u0110i\u1ec1u 72)<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">\u01afu \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n<\/td>\n<td width=\"227\">Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i do Ch\u00ednh ph\u1ee7 ban h\u00e0nh t\u1ea1i ph\u1ee5 l\u1ee5c<\/td>\n<td width=\"242\">UBND c\u1ea5p t\u1ec9nh x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ebfn c\u1ea5p x\u00e3<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">K\u00fd qu\u1ef9<\/td>\n<td width=\"227\">L\u0169y ti\u1ebfn 3%, 2%, 1% theo ph\u1ea7n v\u1ed1n \u0111\u1ebfn 300 t\u1ef7, \u0111\u1ebfn 1.000 t\u1ef7, tr\u00ean 1.000 t\u1ef7; gi\u1ea3m 25% ho\u1eb7c 50%<\/td>\n<td width=\"242\">Gi\u1eef khung 3%, 2%, 1% v\u00e0 m\u1ee9c gi\u1ea3m 25%, 50% (\u0110i\u1ec1u 27)<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">Ng\u00e0nh h\u1ea1n ch\u1ebf ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng<\/td>\n<td width=\"227\">25 ng\u00e0nh ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn, 59 ng\u00e0nh ti\u1ebfp c\u1eadn c\u00f3 \u0111i\u1ec1u ki\u1ec7n (Ph\u1ee5 l\u1ee5c I)<\/td>\n<td width=\"242\">23 ng\u00e0nh ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn, 62 ng\u00e0nh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, b\u1ed5 sung s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (Ph\u1ee5 l\u1ee5c I)<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">Th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t<\/td>\n<td width=\"227\">Quy \u0111\u1ecbnh ri\u00eang t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 19\/2025\/N\u0110-CP<\/td>\n<td width=\"242\">G\u1ed9p v\u00e0o \u0110i\u1ec1u 46 \u0111\u1ebfn 50, m\u1edf r\u1ed9ng ph\u1ea1m vi khu \u00e1p d\u1ee5ng<\/td>\n<\/tr>\n<tr>\n<td width=\"133\">D\u1eebng gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1<\/td>\n<td width=\"227\">2 tr\u01b0\u1eddng h\u1ee3p (\u0110i\u1ec1u 6)<\/td>\n<td width=\"242\">4 tr\u01b0\u1eddng h\u1ee3p (kho\u1ea3n 2 \u0110i\u1ec1u 6)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 khung k\u00fd qu\u1ef9 h\u1ea7u nh\u01b0 \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean, n\u00ean d\u1ef1 \u00e1n \u0111\u00e3 k\u00fd qu\u1ef9 theo quy \u0111\u1ecbnh c\u0169 kh\u00f4ng ph\u1ea3i t\u00ednh l\u1ea1i, vi\u1ec7c chuy\u1ec3n ti\u1ebfp th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 105. Chi ti\u1ebft t\u1eebng m\u1ee9c v\u00e0 m\u1ed1c ho\u00e0n k\u00fd qu\u1ef9 c\u00f3 t\u1ea1i <a href=\"https:\/\/hethongphapluat.com\/nghi-dinh-96-2026-nd-cp-huong-dan-luat-dau-tu\/dieu-27\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/a>. S\u1ed1 ng\u00e0nh h\u1ea1n ch\u1ebf c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP l\u1ea5y theo t\u1ed5ng h\u1ee3p c\u1ee7a Lu\u1eadt Vi\u1ec7t An v\u00e0 n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi Ph\u1ee5 l\u1ee5c I b\u1ea3n g\u1ed1c.<\/p>\n<figure id=\"attachment_3513\" aria-describedby=\"caption-attachment-3513\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-3513\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Nghi-dinh-31_2021-va-Nghi-dinh-96_2026-ve-IRC-ky-quy-va-nganh-han-che.png\" alt=\"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 31\/2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026 v\u1ec1 IRC, k\u00fd qu\u1ef9 v\u00e0 ng\u00e0nh h\u1ea1n ch\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Nghi-dinh-31_2021-va-Nghi-dinh-96_2026-ve-IRC-ky-quy-va-nganh-han-che.png 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Nghi-dinh-31_2021-va-Nghi-dinh-96_2026-ve-IRC-ky-quy-va-nganh-han-che-300x169.png 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Nghi-dinh-31_2021-va-Nghi-dinh-96_2026-ve-IRC-ky-quy-va-nganh-han-che-1024x576.png 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Nghi-dinh-31_2021-va-Nghi-dinh-96_2026-ve-IRC-ky-quy-va-nganh-han-che-768x432.png 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/06\/So-sanh-Nghi-dinh-31_2021-va-Nghi-dinh-96_2026-ve-IRC-ky-quy-va-nganh-han-che-18x10.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3513\" class=\"wp-caption-text\">So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 31\/2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026 v\u1ec1 IRC, k\u00fd qu\u1ef9 v\u00e0 ng\u00e0nh h\u1ea1n ch\u1ebf<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_giay_phep_cap_theo_Nghi_dinh_cu_xu_ly_the_nao\"><\/span>H\u1ed3 s\u01a1, gi\u1ea5y ph\u00e9p c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh c\u0169 x\u1eed l\u00fd th\u1ebf n\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u1ea5p theo quy \u0111\u1ecbnh c\u0169 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 theo <a href=\"https:\/\/hethongphapluat.com\/nghi-dinh-96-2026-nd-cp-huong-dan-luat-dau-tu\/dieu-101\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u 101 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/a>. Nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0m l\u1ea1i th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh theo \u0110i\u1ec1u 102.<\/p>\n<p>C\u00e1c t\u00ecnh hu\u1ed1ng chuy\u1ec3n ti\u1ebfp th\u01b0\u1eddng g\u1eb7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng VIII Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP:<\/p>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 01\/3\/2026: \u0110i\u1ec1u 102.<\/li>\n<li>T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/3\/2026: \u0110i\u1ec1u 104.<\/li>\n<li>K\u00fd qu\u1ef9 c\u1ee7a d\u1ef1 \u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc \u0111\u00f3: \u0110i\u1ec1u 105.<\/li>\n<li>\u0110\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1eeb gi\u1ea5y ph\u00e9p c\u0169: \u0110i\u1ec1u 108 \u0111\u1ebfn \u0110i\u1ec1u 110.<\/li>\n<\/ul>\n<p>Khi c\u1ea7n thay \u0111\u1ed5i n\u1ed9i dung d\u1ef1 \u00e1n, h\u1ed3 s\u01a1 ph\u1ea3i l\u1eadp theo m\u1eabu v\u00e0 tr\u00ecnh t\u1ef1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP, kh\u00f4ng d\u00f9ng l\u1ea1i m\u1eabu c\u1ee7a v\u0103n b\u1ea3n c\u0169. Tr\u00ecnh t\u1ef1 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/thu-tuc-dieu-chinh-irc\/\">th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh IRC<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tom_tat_Nghi_dinh_312021ND-CP_tu_lieu\"><\/span>T\u00f3m t\u1eaft Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP (t\u01b0 li\u1ec7u)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u1ea7n n\u00e0y gi\u1eef l\u1ea1i n\u1ed9i dung ch\u00ednh c\u1ee7a v\u0103n b\u1ea3n c\u0169 \u0111\u1ec3 tra c\u1ee9u h\u1ed3 s\u01a1, gi\u1ea5y ph\u00e9p c\u1ea5p trong giai \u0111o\u1ea1n 2021 \u0111\u1ebfn th\u00e1ng 2\/2026; kh\u00f4ng \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 m\u1edbi.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_va_bo_cuc\"><\/span>Ph\u1ea1m vi v\u00e0 b\u1ed1 c\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt \u0110\u1ea7u t\u01b0 61\/2020\/QH14, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 26\/3\/2021, thay Ngh\u1ecb \u0111\u1ecbnh 118\/2015\/N\u0110-CP. V\u0103n b\u1ea3n ti\u1ebfp c\u1eadn theo danh m\u1ee5c lo\u1ea1i tr\u1eeb: ch\u1ec9 li\u1ec7t k\u00ea ng\u00e0nh ngh\u1ec1 c\u1ea5m, h\u1ea1n ch\u1ebf; ng\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f3 trong danh m\u1ee5c, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bon_phu_luc\"><\/span>B\u1ed1n ph\u1ee5 l\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 31 c\u00f3 b\u1ed1n ph\u1ee5 l\u1ee5c, trong \u0111\u00f3 ba ph\u1ee5 l\u1ee5c \u0111\u1ea7u \u0111\u01b0\u1ee3c d\u00f9ng th\u01b0\u1eddng xuy\u00ean khi l\u1eadp h\u1ed3 s\u01a1:<\/p>\n<ul>\n<li>Ph\u1ee5 l\u1ee5c I: Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 h\u1ea1n ch\u1ebf ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, g\u1ed3m 25 ng\u00e0nh ch\u01b0a \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn (ph\u1ea7n A) v\u00e0 59 ng\u00e0nh ti\u1ebfp c\u1eadn c\u00f3 \u0111i\u1ec1u ki\u1ec7n (ph\u1ea7n B).<\/li>\n<li>Ph\u1ee5 l\u1ee5c II: Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t.<\/li>\n<li>Ph\u1ee5 l\u1ee5c III: Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh.<\/li>\n<li>Ph\u1ee5 l\u1ee5c IV: Ng\u00e0nh, ngh\u1ec1 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i [c\u1ea7n ki\u1ec3m ch\u1ee9ng t\u00ean Ph\u1ee5 l\u1ee5c IV].<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"IRC_uu_dai_va_ky_quy_theo_quy_dinh_cu\"><\/span>IRC, \u01b0u \u0111\u00e3i v\u00e0 k\u00fd qu\u1ef9 theo quy \u0111\u1ecbnh c\u0169<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 31, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf do nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u1eafm tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n; th\u1eddi h\u1ea1n c\u1ea5p l\u00e0 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7. Th\u1eddi gian th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/xin-irc-mat-bao-lau\/\">xin IRC m\u1ea5t bao l\u00e2u<\/a>. K\u00fd qu\u1ef9 theo m\u1ee9c l\u0169y ti\u1ebfn 3%, 2%, 1% v\u00e0 gi\u1ea3m 25%, 50% cho ng\u00e0nh, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_cap_nhat_gi\"><\/span>Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt g\u00ec<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u1eeb h\u1ed3 s\u01a1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p FDI sau th\u00e1ng 3\/2026, \u0111\u1ed9i ng\u0169 ph\u00e1p l\u00fd \u0111\u1ea7u t\u01b0 c\u1ee7a MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u s\u1eeda ch\u1ec9 v\u00ec c\u00f2n d\u1eabn v\u0103n b\u1ea3n c\u0169. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ba vi\u1ec7c:<\/p>\n<ul>\n<li>Thay c\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 31 v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 trong h\u1ed3 s\u01a1, ngh\u1ecb quy\u1ebft, h\u1ee3p \u0111\u1ed3ng b\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0 2025.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu l\u1ea1i ng\u00e0nh ngh\u1ec1 v\u1edbi Ph\u1ee5 l\u1ee5c I m\u1edbi, nh\u1ea5t l\u00e0 c\u00e1c l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 s\u1ed1 tr\u01b0\u1edbc khi g\u00f3p v\u1ed1n ho\u1eb7c m\u1edf r\u1ed9ng ng\u00e0nh ngh\u1ec1.<\/li>\n<li>Xem x\u00e9t c\u01a1 ch\u1ebf th\u00e0nh l\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc IRC cho d\u1ef1 \u00e1n m\u1edbi, n\u1ebfu \u0111\u00e3 ch\u1eafc ch\u1eafn \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<p>Quy tr\u00ecnh l\u1eadp c\u00f4ng ty theo khung ph\u00e1p l\u00fd m\u1edbi c\u00f3 t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/quy-trinh-mo-cong-ty-100-von-nuoc-ngoai-tai-viet-nam\/\">quy tr\u00ecnh m\u1edf c\u00f4ng ty 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i<\/a>, v\u00e0 c\u00e1c thay \u0111\u1ed5i \u1edf c\u1ea5p lu\u1eadt c\u00f3 t\u1ea1i b\u00e0i <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/luat-dau-tu-2025-va-15-diem-moi\/\">Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 v\u00e0 15 \u0111i\u1ec3m m\u1edbi<\/a>. Ph\u00e2n t\u00edch ri\u00eang v\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 c\u00f3 t\u1ea1i b\u00e0i <a href=\"https:\/\/phasangiaithe.man.net.vn\/luat-dau-tu-2020-va-thay-doi-quan-trong\/\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/3\/2026 v\u00e0 \u0111\u01b0\u1ee3c thay b\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 31\/3\/2026. V\u0103n b\u1ea3n m\u1edbi r\u00fat th\u1eddi h\u1ea1n c\u1ea5p IRC xu\u1ed1ng 10 ng\u00e0y l\u00e0m vi\u1ec7c, cho ph\u00e9p l\u1eadp doanh nghi\u1ec7p FDI tr\u01b0\u1edbc IRC, gi\u1eef khung k\u00fd qu\u1ef9 3%, 2%, 1% v\u00e0 c\u1eadp nh\u1eadt danh m\u1ee5c ng\u00e0nh h\u1ea1n ch\u1ebf. Gi\u1ea5y ph\u00e9p c\u1ea5p theo quy \u0111\u1ecbnh c\u0169 v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb, nh\u01b0ng m\u1ecdi h\u1ed3 s\u01a1 m\u1edbi v\u00e0 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i d\u1eabn c\u0103n c\u1ee9 v\u00e0 d\u00f9ng m\u1eabu theo Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP.<\/p>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 18px; font-weight: bold; color: #b47500; margin-bottom: 12px; line-height: 1.6;\">\u0110\u01b0\u1ee3c ki\u1ec3m duy\u1ec7t chuy\u00ean m\u00f4n b\u1edfi <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u00d4ng L\u00ea Ho\u00e0ng Tuy\u00ean<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Ch\u1ee9c danh:<\/strong> S\u00e1ng l\u1eadp vi\u00ean &amp; CEO &#8211; MAN Master Accountant Network<br \/>\n<strong>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1:<\/strong> Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam<br \/>\n<strong>Kinh nghi\u1ec7m:<\/strong> H\u01a1n 30 n\u0103m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 12px; padding-top: 12px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>L\u01b0u \u00fd:<\/strong> N\u1ed9i dung \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o. Vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1edfi chuy\u00ean gia c\u1ee7a MAN sau khi xem x\u00e9t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 16px; padding-top: 16px;\">\n<div style=\"font-size: 20px; font-weight: bold; color: #222; margin-bottom: 12px; line-height: 1.6;\">Th\u00f4ng tin li\u00ean h\u1ec7<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>\u0110\u1ecba ch\u1ec9:<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>Mobile\/Zalo:<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Email:<\/strong> man@man.net.vn<span style=\"background-color: #ffffff; font-size: 16px;\">\u00a0<\/span><\/div>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_312021ND-CP_het_hieu_luc_tu_ngay_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb ng\u00e0y 01\/3\/2026, ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 c\u00f3 hi\u1ec7u l\u1ef1c, theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 111 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Van_ban_nao_thay_the_Nghi_dinh_312021ND-CP\"><\/span>V\u0103n b\u1ea3n n\u00e0o thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15, k\u00fd v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 31\/3\/2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"IRC_cap_theo_Nghi_dinh_312021_co_phai_doi_khong\"><\/span>IRC c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh 31\/2021 c\u00f3 ph\u1ea3i \u0111\u1ed5i kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng b\u1eaft bu\u1ed9c. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e3 c\u1ea5p v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 theo \u0110i\u1ec1u 101 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP; vi\u1ec7c \u0111\u1ed5i th\u01b0\u1eddng ph\u00e1t sinh khi \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phu_luc_I_Nghi_dinh_312021_con_ap_dung_khong\"><\/span>Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 31\/2021 c\u00f2n \u00e1p d\u1ee5ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 m\u1edbi. Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 h\u1ea1n ch\u1ebf ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng hi\u1ec7n theo Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghi_dinh_312021_thay_the_nghi_dinh_nao\"><\/span>Ngh\u1ecb \u0111\u1ecbnh 31\/2021 thay th\u1ebf ngh\u1ecb \u0111\u1ecbnh n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 118\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0 2014, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 26\/3\/2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u1ea3 l\u1eddi nhanh: Kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/3\/2026, c\u00f9ng ng\u00e0y Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 c\u00f3 hi\u1ec7u l\u1ef1c, v\u00e0 \u0111\u01b0\u1ee3c thay b\u1eb1ng Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 31\/3\/2026. Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP ng\u00e0y 26\/3\/2021 h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0 2020 \u0111\u00e3 h\u1ebft hi\u1ec7u [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,121],"tags":[],"class_list":["post-2465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-chung-nhan-dau-tu"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2465"}],"version-history":[{"count":7,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2465\/revisions"}],"predecessor-version":[{"id":3514,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2465\/revisions\/3514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/3512"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}