{"id":2597,"date":"2026-08-02T07:43:17","date_gmt":"2026-08-02T07:43:17","guid":{"rendered":"https:\/\/ttcollab.com\/irc-va-erc-tai-viet-nam-huong-dan-toan-dien-cho-nha-dau-tu-nam-2026\/"},"modified":"2026-08-02T11:22:16","modified_gmt":"2026-08-02T11:22:16","slug":"irc-va-erc-tai-viet-nam-huong-dan-toan-dien-cho-nha-dau-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/ttcollab.com\/vi\/irc-va-erc-tai-viet-nam-huong-dan-toan-dien-cho-nha-dau-tu-nam-2026\/","title":{"rendered":"IRC v\u00e0 ERC t\u1ea1i Vi\u1ec7t Nam: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n cho nh\u00e0 \u0111\u1ea7u t\u01b0 n\u0103m 2026"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Gi\u1edbi thi\u1ec7u<\/h2>\n\n<p class=\"wp-block-paragraph\">IRC v\u00e0 ERC t\u1ea1i Vi\u1ec7t Nam l\u00e0 hai lo\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn quan tr\u1ecdng m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng g\u1eb7p khi th\u00e0nh l\u1eadp c\u00f4ng ty. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 (IRC) ghi nh\u1eadn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u00f2n Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (ERC) x\u00e1c l\u1eadp t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p. <\/p>\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt \u0110\u1ea7u t\u01b0 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf linh ho\u1ea1t h\u01a1n, theo \u0111\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf tr\u01b0\u1edbc khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c c\u1ea5p IRC n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Tuy nhi\u00ean, doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c tri\u1ec3n khai d\u1ef1 \u00e1n tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c IRC. Tr\u01b0\u1edbc khi tri\u1ec3n khai, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u00e1nh gi\u00e1 k\u1ef9 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m, c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh.  <\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>T\u00f3m t\u1eaft nhanh: IRC kh\u00f4ng ph\u1ea3i l\u00e0 \u201cgi\u1ea5y ph\u00e9p kinh doanh chung\u201d, v\u00e0 ERC kh\u00f4ng thay th\u1ebf IRC ho\u1eb7c gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh. Tr\u00ecnh t\u1ef1 ph\u00f9 h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o c\u1ea5u tr\u00fac \u0111\u1ea7u t\u01b0, ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng c\u1ee7a d\u1ef1 \u00e1n. <\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">1. IRC v\u00e0 ERC t\u1ea1i Vi\u1ec7t Nam kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n\n<p class=\"wp-block-paragraph\">S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i gi\u1eefa IRC v\u00e0 ERC t\u1ea1i Vi\u1ec7t Nam n\u1eb1m \u1edf \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn: IRC d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u00f2n ERC d\u00e0nh cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Ti\u00eau ch\u00ed<\/strong><\/th><th><strong>IRC<\/strong><\/th><th><strong>ERC<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Ch\u1ee9c n\u0103ng<\/td><td>Ghi nh\u1eadn th\u00f4ng tin v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/td><td>X\u00e1c l\u1eadp doanh nghi\u1ec7p v\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p<\/td><\/tr><tr><td>N\u1ed9i dung ch\u00ednh<\/td><td>Nh\u00e0 \u0111\u1ea7u t\u01b0, m\u1ee5c ti\u00eau, \u0111\u1ecba \u0111i\u1ec3m, v\u1ed1n, ti\u1ebfn \u0111\u1ed9, th\u1eddi h\u1ea1n d\u1ef1 \u00e1n<\/td><td>T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, v\u1ed1n \u0111i\u1ec1u l\u1ec7, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/td><\/tr><tr><td>C\u01a1 quan x\u1eed l\u00fd<\/td><td>C\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ea9m quy\u1ec1n theo \u0111\u1ecba \u0111i\u1ec3m v\u00e0 lo\u1ea1i d\u1ef1 \u00e1n<\/td><td>C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh<\/td><\/tr><tr><td>\u00dd ngh\u0129a th\u1ef1c ti\u1ec5n<\/td><td>C\u01a1 s\u1edf \u0111\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ghi nh\u1eadn<\/td><td>C\u01a1 s\u1edf x\u00e1c l\u1eadp t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c doanh nghi\u1ec7p<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">2. Khi n\u00e0o nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n IRC?<\/h2>\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t th\u1ee7 t\u1ee5c. C\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn c\u00f3 ph\u1ea3i xin IRC hay kh\u00f4ng. <\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>T\u00ecnh hu\u1ed1ng<\/strong><\/th><th><strong>H\u01b0\u1edbng x\u1eed l\u00fd th\u00f4ng th\u01b0\u1eddng<\/strong><\/th><th><strong>L\u01b0u \u00fd<\/strong><\/th><\/tr><\/thead><tbody><tr><td>L\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n m\u1edbi<\/td><td>Th\u01b0\u1eddng ph\u1ea3i x\u00e1c l\u1eadp d\u1ef1 \u00e1n v\u00e0 ho\u00e0n th\u00e0nh IRC theo tr\u00ecnh t\u1ef1 \u00e1p d\u1ee5ng<\/td><td>C\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn IRC tr\u01b0\u1edbc ho\u1eb7c ERC tr\u01b0\u1edbc n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td><\/tr><tr><td>Mua c\u1ed5 ph\u1ea7n\/ph\u1ea7n v\u1ed1n g\u00f3p trong doanh nghi\u1ec7p hi\u1ec7n h\u1eefu<\/td><td>Kh\u00f4ng m\u1eb7c nhi\u00ean ph\u1ea3i xin c\u1ea5p IRC m\u1edbi<\/td><td>C\u00f3 th\u1ec3 ph\u1ea3i \u0111\u0103ng k\u00fd mua v\u1ed1n tr\u01b0\u1edbc khi thay \u0111\u1ed5i th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng<\/td><\/tr><tr><td>M\u1edf r\u1ed9ng d\u1ef1 \u00e1n \u0111\u00e3 c\u00f3 IRC<\/td><td>Xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh IRC ho\u1eb7c d\u1ef1 \u00e1n m\u1edbi<\/td><td>Ph\u1ee5 thu\u1ed9c m\u1ee5c ti\u00eau, \u0111\u1ecba \u0111i\u1ec3m, quy m\u00f4 v\u00e0 c\u1ea5u tr\u00fac tri\u1ec3n khai<\/td><\/tr><tr><td>Ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/td><td>IRC\/ERC ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng<\/td><td>Ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Do \u0111\u00f3, c\u00e2u \u201cm\u1ecdi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u ph\u1ea3i c\u00f3 IRC\u201d l\u00e0 kh\u00f4ng ch\u00ednh x\u00e1c. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 ph\u1ea3i d\u1ef1a tr\u00ean giao d\u1ecbch v\u00e0 d\u1ef1 \u00e1n c\u1ee5 th\u1ec3.<\/p>\n\n<h2 class=\"wp-block-heading\">3. Hai tr\u00ecnh t\u1ef1 th\u00e0nh l\u1eadp theo khung ph\u00e1p l\u00fd m\u1edbi<\/h2>\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u 72 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP cho ph\u00e9p nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai tr\u00ecnh t\u1ef1. C\u01a1 ch\u1ebf m\u1edbi kh\u00f4ng mi\u1ec5n IRC m\u00e0 ch\u1ec9 thay \u0111\u1ed5i th\u1ee9 t\u1ef1 th\u1ef1c hi\u1ec7n. <\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Tr\u00ecnh t\u1ef1<\/strong><\/th><th><strong>C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/th><th><strong>R\u1ee7i ro v\u00e0 gi\u1edbi h\u1ea1n<\/strong><\/th><\/tr><\/thead><tbody><tr><td>IRC \u2192 ERC<\/td><td>Ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd d\u1ef1 \u00e1n tr\u01b0\u1edbc, sau \u0111\u00f3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/td><td>\u1ed4n \u0111\u1ecbnh h\u01a1n khi ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n d\u1ef1 \u00e1n c\u00f2n ph\u1ee9c t\u1ea1p<\/td><\/tr><tr><td>ERC \u2192 IRC<\/td><td>Th\u00e0nh l\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc; ho\u00e0n t\u1ea5t IRC trong 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp<\/td><td>Ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ee3p ph\u00e1p; ch\u01b0a \u0111\u01b0\u1ee3c tri\u1ec3n khai d\u1ef1 \u00e1n tr\u01b0\u1edbc khi c\u00f3 IRC; c\u00f3 nguy c\u01a1 IRC kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c n\u1ed9i dung \u0111\u01b0\u1ee3c c\u1ea5p kh\u00e1c v\u1edbi d\u1ef1 ki\u1ebfn<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Khuy\u1ebfn ngh\u1ecb th\u1ef1c ti\u1ec5n: Tr\u00ecnh t\u1ef1 ERC tr\u01b0\u1edbc kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c ch\u1ecdn ch\u1ec9 \u0111\u1ec3 \u201cth\u00e0nh l\u1eadp nhanh\u201d. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng, m\u1ee5c ti\u00eau d\u1ef1 \u00e1n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ecba \u0111i\u1ec3m, n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh. <\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">4. Quy tr\u00ecnh v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn<\/h2>\n\n<p class=\"wp-block-paragraph\">Th\u1eddi h\u1ea1n d\u01b0\u1edbi \u0111\u00e2y d\u00f9ng \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch. Th\u1eddi gian th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u00e0 c\u00f3 th\u1ec3 d\u00e0i h\u01a1n n\u1ebfu ph\u1ea3i s\u1eeda \u0111\u1ed5i h\u1ed3 s\u01a1 ho\u1eb7c l\u1ea5y \u00fd ki\u1ebfn chuy\u00ean ng\u00e0nh. <\/p>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><strong>B\u01b0\u1edbc<\/strong><\/th><th><strong>C\u00f4ng vi\u1ec7c<\/strong><\/th><th><strong>Th\u1eddi h\u1ea1n ph\u00e1p l\u00fd tham kh\u1ea3o<\/strong><\/th><th><strong>\u0110i\u1ec3m c\u1ea7n ki\u1ec3m tra<\/strong><\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>R\u00e0 so\u00e1t ng\u00e0nh ngh\u1ec1, h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0<\/td><td>T\u00f9y d\u1ef1 \u00e1n<\/td><td>\u0110i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u00e0 quy ho\u1ea1ch<\/td><\/tr><tr><td>2<\/td><td>Chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ec1 xu\u1ea5t d\u1ef1 \u00e1n v\u00e0 ch\u1ee9ng minh n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh<\/td><td>1\u20133 tu\u1ea7n ho\u1eb7c l\u00e2u h\u01a1n<\/td><td>H\u1ee3p ph\u00e1p h\u00f3a, d\u1ecbch thu\u1eadt, t\u00e0i li\u1ec7u \u0111\u1ecba \u0111i\u1ec3m<\/td><\/tr><tr><td>3<\/td><td>Th\u1ef1c hi\u1ec7n IRC n\u1ebfu \u00e1p d\u1ee5ng<\/td><td>Theo lo\u1ea1i th\u1ee7 t\u1ee5c; h\u1ed3 s\u01a1 th\u00f4ng th\u01b0\u1eddng th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t trong 15 ng\u00e0y<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ed9t th\u1eddi h\u1ea1n duy nh\u1ea5t cho m\u1ecdi d\u1ef1 \u00e1n<\/td><\/tr><tr><td>4<\/td><td>\u0110\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ec3 nh\u1eadn ERC<\/td><td>03 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7<\/td><td>Th\u1eddi gian th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 d\u00e0i h\u01a1n n\u1ebfu ph\u1ea3i s\u1eeda h\u1ed3 s\u01a1<\/td><\/tr><tr><td>5<\/td><td>Ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c sau c\u1ea5p ph\u00e9p<\/td><td>Th\u01b0\u1eddng 2\u20136 tu\u1ea7n<\/td><td>V\u1ed1n, ng\u00e2n h\u00e0ng, thu\u1ebf, lao \u0111\u1ed9ng, h\u00f3a \u0111\u01a1n v\u00e0 gi\u1ea5y ph\u00e9p con<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">5. V\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n<\/h2>\n\n<p class=\"wp-block-paragraph\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng nh\u1ea5t thi\u1ebft b\u1eb1ng t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n. Hai lo\u1ea1i v\u1ed1n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng b\u1ed9 v\u1edbi nhu c\u1ea7u t\u00e0i ch\u00ednh v\u00e0 ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai d\u1ef1 \u00e1n. <\/p>\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><strong>N\u1ed9i dung<\/strong><\/th><th><strong>Nguy\u00ean t\u1eafc<\/strong><\/th><th><strong>R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p<\/strong><\/th><\/tr><\/thead><tbody><tr><td>V\u1ed1n \u0111i\u1ec1u l\u1ec7<\/td><td>Th\u00e0nh vi\u00ean\/c\u1ed5 \u0111\u00f4ng g\u00f3p theo th\u1eddi h\u1ea1n c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u l\u1ec7; th\u00f4ng th\u01b0\u1eddng l\u00e0 90 ng\u00e0y t\u1eeb ng\u00e0y c\u1ea5p ERC, c\u00f3 ngo\u1ea1i l\u1ec7 v\u1ec1 th\u1eddi gian v\u1eadn chuy\u1ec3n v\u00e0 chuy\u1ec3n quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/td><td>Nh\u1ea7m v\u1edbi ti\u1ebfn \u0111\u1ed9 v\u1ed1n tr\u00ean IRC ho\u1eb7c g\u00f3p v\u1ed1n th\u00f4ng qua t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/td><\/tr><tr><td>T\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0<\/td><td>Bao g\u1ed3m v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng h\u1ee3p ph\u00e1p kh\u00e1c<\/td><td>\u0110\u0103ng k\u00fd qu\u00e1 th\u1ea5p so v\u1edbi quy m\u00f4 ho\u1eb7c qu\u00e1 cao so v\u1edbi n\u0103ng l\u1ef1c<\/td><\/tr><tr><td>Ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n<\/td><td>Ph\u1ea3i \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p, IRC v\u00e0 cam k\u1ebft c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0<\/td><td>Ch\u1ec9 theo d\u00f5i m\u1ed9t m\u1ed1c th\u1eddi gian v\u00e0 b\u1ecf s\u00f3t m\u1ed1c c\u00f2n l\u1ea1i<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<h2 class=\"wp-block-heading\">6. Khi n\u00e0o ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh IRC ho\u1eb7c th\u00f4ng tin doanh nghi\u1ec7p?<\/h2>\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c nguy\u00ean t\u1eafc \u201cthay \u0111\u1ed5i nh\u1ecf th\u00ec kh\u00f4ng c\u1ea7n s\u1eeda\u201d. Ng\u01b0\u1ee1ng 20% ch\u1ec9 li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c m\u1ecdi thay \u0111\u1ed5i v\u1ed1n d\u01b0\u1edbi 20% \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh IRC. <\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Thay \u0111\u1ed5i<\/strong><\/th><th><strong>Th\u1ee7 t\u1ee5c c\u1ea7n xem x\u00e9t<\/strong><\/th><th><strong>L\u01b0u \u00fd<\/strong><\/th><\/tr><\/thead><tbody><tr><td>T\u00ean, \u0111\u1ecba ch\u1ec9, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n<\/td><td>\u0110\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin doanh nghi\u1ec7p; \u0111\u1ed3ng th\u1eddi r\u00e0 so\u00e1t IRC v\u00e0 gi\u1ea5y ph\u00e9p li\u00ean quan<\/td><td>N\u1ebfu th\u00f4ng tin xu\u1ea5t hi\u1ec7n tr\u00ean IRC th\u00ec c\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh\/c\u1eadp nh\u1eadt IRC<\/td><\/tr><tr><td>M\u1ee5c ti\u00eau ho\u1eb7c ng\u00e0nh ngh\u1ec1<\/td><td>R\u00e0 so\u00e1t m\u1ee5c ti\u00eau d\u1ef1 \u00e1n, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng v\u00e0 gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh<\/td><td>ERC kh\u00f4ng ph\u1ea3i gi\u1ea5y ph\u00e9p cho m\u1ecdi ng\u00e0nh ngh\u1ec1 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/td><\/tr><tr><td>V\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0<\/td><td>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 n\u1ed9i dung IRC<\/td><td>D\u01b0\u1edbi 20% kh\u00f4ng \u0111\u1ed3ng ngh\u0129a t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n \u0111i\u1ec1u ch\u1ec9nh IRC<\/td><\/tr><tr><td>\u0110\u1ecba \u0111i\u1ec3m ho\u1eb7c quy m\u00f4 d\u1ef1 \u00e1n<\/td><td>C\u00f3 th\u1ec3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n\/IRC v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ea5t \u0111ai, x\u00e2y d\u1ef1ng, m\u00f4i tr\u01b0\u1eddng<\/td><td>Ph\u1ea3i ki\u1ec3m tra c\u1ea3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ecba \u0111i\u1ec3m<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Tr\u00ecnh t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 c\u00e1c gi\u1ea5y ph\u00e9p m\u00e0 doanh nghi\u1ec7p \u0111ang c\u00f3; kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng l\u00e0 \u201cIRC tr\u01b0\u1edbc r\u1ed3i ERC\u201d. <\/p>\n\n<h2 class=\"wp-block-heading\">7. Vi\u1ec7c c\u1ea7n l\u00e0m sau khi c\u00f3 IRC v\u00e0 ERC<\/h2>\n\n<p class=\"wp-block-paragraph\">Nh\u1eadn \u0111\u01b0\u1ee3c hai gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u1edbi ch\u1ec9 l\u00e0 b\u01b0\u1edbc kh\u1edfi \u0111\u1ea7u. Doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t c\u00e1c c\u00f4ng vi\u1ec7c sau tr\u01b0\u1edbc ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>M\u1edf t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp v\u00e0 t\u00e0i kho\u1ea3n thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi c\u1ea5u tr\u00fac \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>G\u00f3p v\u1ed1n \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u00fang \u0111\u1ed3ng ti\u1ec1n, \u0111\u00fang t\u00e0i kho\u1ea3n v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng.<\/li>\n\n\n\n<li>Ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eef k\u00fd s\u1ed1, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>R\u00e0 so\u00e1t gi\u1ea5y ph\u00e9p kinh doanh, gi\u1ea5y ph\u00e9p b\u00e1n l\u1ebb ho\u1eb7c gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh n\u1ebfu \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng v\u00e0 c\u01b0 tr\u00fa cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 v\u00e0 l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh ti\u1ebfn \u0111\u1ed9 d\u1ef1 \u00e1n.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">8. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n<div class=\"wp-block-wpsp-faq wpsp-faq__outer-wrap wpsp-block-d80ad258 wpsp-faq-icon-row wpsp-faq-layout-accordion wpsp-faq-expand-first-true wpsp-faq-inactive-other-false wpsp-faq-equal-height\" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/ttcollab.com\/en-insights-irc-vs-erc-vietnam-2026\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"&lt;strong>Can the company operate immediately after receiving the ERC?&lt;\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Not necessarily. Where an IRC is required, the company must complete the IRC procedure and satisfy market-access and sector-specific licensing conditions before commencing the relevant activities.\"}},{\"@type\":\"Question\",\"name\":\"&lt;strong>Does the ERC-first route allow the investor to skip the IRC?&lt;\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The IRC procedure must be completed within 12 months after the company is established, and the project may not be implemented before that procedure is completed.\"}},{\"@type\":\"Question\",\"name\":\"&lt;strong>Does a change in total investment capital below 20% avoid an IRC amendment?&lt;\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Not as a general rule. The 20% threshold is not a blanket exemption from IRC amendment.\"}},{\"@type\":\"Question\",\"name\":\"&lt;strong>Is the IRC an \u201cinvestment licence\u201d?&lt;\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The IRC is sometimes described broadly as an \u201cinvestment licence\u201d, but the official legal term is Investment Registration Certificate.\"}},{\"@type\":\"Question\",\"name\":\"&lt;strong>Which sequence should an investor choose?&lt;\/strong>\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"IRC-first is often preferable where conditions are complex or certainty is needed before costs arise. ERC-first may be considered where the structure is clear and an early legal entity is needed for lawful preparatory work.\"}}]}<\/script><div class=\"wpsp-faq__wrap wpsp-buttons-layout-wrap\">\n<div class=\"wp-block-wpsp-faq-child wpsp-faq-child__outer-wrap wpsp-block-e3ab378b\"><div class=\"wpsp-faq-child__wrapper\"><div class=\"wpsp-faq-item\" role=\"tab\" tabindex=\"0\"><div class=\"wpsp-faq-questions-button wpsp-faq-questions\"><span class=\"wpsp-icon wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-icon-active wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-question\"><strong>Can the company operate immediately after receiving the ERC?<\/strong><\/span><\/div><div class=\"wpsp-faq-content\"><span><p>Kh\u00f4ng nh\u1ea5t thi\u1ebft. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng khi \u0111\u00e3 ho\u00e0n th\u00e0nh IRC n\u1ebfu d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n ph\u1ea3i c\u00f3 IRC, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00f3 \u0111\u1ee7 gi\u1ea5y ph\u00e9p chuy\u00ean ng\u00e0nh. <\/p><\/span><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-wpsp-faq-child wpsp-faq-child__outer-wrap wpsp-block-05b171d4\"><div class=\"wpsp-faq-child__wrapper\"><div class=\"wpsp-faq-item\" role=\"tab\" tabindex=\"0\"><div class=\"wpsp-faq-questions-button wpsp-faq-questions\"><span class=\"wpsp-icon wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-icon-active wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-question\"><strong>Does the ERC-first route allow the investor to skip the IRC?<\/strong><\/span><\/div><div class=\"wpsp-faq-content\"><span><p>Kh\u00f4ng. Theo c\u01a1 ch\u1ebf ERC tr\u01b0\u1edbc, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ho\u00e0n th\u00e0nh IRC trong 12 th\u00e1ng v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u01b0\u1edbc khi th\u1ee7 t\u1ee5c IRC ho\u00e0n t\u1ea5t. <\/p><\/span><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-wpsp-faq-child wpsp-faq-child__outer-wrap wpsp-block-833e91b2\"><div class=\"wpsp-faq-child__wrapper\"><div class=\"wpsp-faq-item\" role=\"tab\" tabindex=\"0\"><div class=\"wpsp-faq-questions-button wpsp-faq-questions\"><span class=\"wpsp-icon wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-icon-active wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-question\"><strong>Does a change in total investment capital below 20% avoid an IRC amendment?<\/strong><\/span><\/div><div class=\"wpsp-faq-content\"><span><p>V\u1eabn ph\u1ea3i ki\u1ec3m tra ngh\u0129a v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh IRC. Ng\u01b0\u1ee1ng 20% kh\u00f4ng ph\u1ea3i l\u00e0 quy t\u1eafc mi\u1ec5n \u0111i\u1ec1u ch\u1ec9nh IRC \u00e1p d\u1ee5ng chung. <\/p><\/span><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-wpsp-faq-child wpsp-faq-child__outer-wrap wpsp-block-412787b2\"><div class=\"wpsp-faq-child__wrapper\"><div class=\"wpsp-faq-item\" role=\"tab\" tabindex=\"0\"><div class=\"wpsp-faq-questions-button wpsp-faq-questions\"><span class=\"wpsp-icon wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-icon-active wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-question\"><strong>Is the IRC an \u201cinvestment licence\u201d?<\/strong><\/span><\/div><div class=\"wpsp-faq-content\"><span><p>Trong giao ti\u1ebfp qu\u1ed1c t\u1ebf, IRC \u0111\u00f4i khi \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 \u201cinvestment licence\u201d, nh\u01b0ng thu\u1eadt ng\u1eef ph\u00e1p l\u00fd ch\u00ednh x\u00e1c l\u00e0 Investment Registration Certificate.<\/p><\/span><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-wpsp-faq-child wpsp-faq-child__outer-wrap wpsp-block-d4a317d8\"><div class=\"wpsp-faq-child__wrapper\"><div class=\"wpsp-faq-item\" role=\"tab\" tabindex=\"0\"><div class=\"wpsp-faq-questions-button wpsp-faq-questions\"><span class=\"wpsp-icon wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-icon-active wpsp-faq-icon-wrap\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"wpsp-question\"><strong>Which sequence should an investor choose?<\/strong><\/span><\/div><div class=\"wpsp-faq-content\"><span><p>IRC tr\u01b0\u1edbc ph\u00f9 h\u1ee3p khi d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c c\u1ea7n s\u1ef1 ch\u1eafc ch\u1eafn tr\u01b0\u1edbc khi ph\u00e1t sinh chi ph\u00ed. ERC tr\u01b0\u1edbc c\u00f3 th\u1ec3 ph\u00f9 h\u1ee3p khi c\u1ea5u tr\u00fac d\u1ef1 \u00e1n r\u00f5 r\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n s\u1edbm c\u00f3 ph\u00e1p nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ee3p ph\u00e1p. <\/p><\/span><\/div><\/div><\/div><\/div>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn<\/h2>\n\n<p class=\"wp-block-paragraph\">T\u00f3m l\u1ea1i, hi\u1ec3u \u0111\u00fang IRC v\u00e0 ERC t\u1ea1i Vi\u1ec7t Nam gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 l\u1ef1a ch\u1ecdn tr\u00ecnh t\u1ef1 gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng ph\u00f9 h\u1ee3p v\u00e0 tr\u00e1nh coi hai gi\u1ea5y ch\u1ee9ng nh\u1eadn n\u00e0y c\u00f3 th\u1ec3 thay th\u1ebf cho nhau. C\u01a1 ch\u1ebf ERC tr\u01b0\u1edbc t\u1ea1o th\u00eam l\u1ef1a ch\u1ecdn, nh\u01b0ng c\u0169ng chuy\u1ec3n nhi\u1ec1u r\u1ee7i ro chu\u1ea9n b\u1ecb d\u1ef1 \u00e1n sang nh\u00e0 \u0111\u1ea7u t\u01b0. Vi\u1ec7c l\u1ef1a ch\u1ecdn tr\u00ecnh t\u1ef1 ph\u1ea3i d\u1ef1a tr\u00ean ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m, c\u1ea5u tr\u00fac v\u1ed1n, \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng v\u00e0 k\u1ebf ho\u1ea1ch v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.  <\/p>\n\n<p class=\"wp-block-paragraph\">TT Collab h\u1ed7 tr\u1ee3 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, l\u1ef1a ch\u1ecdn tr\u00ecnh t\u1ef1 IRC\/ERC, r\u00e0 so\u00e1t \u0111\u1ecba \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ecb tr\u01b0\u1eddng, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 x\u00e2y d\u1ef1ng danh m\u1ee5c tu\u00e2n th\u1ee7 sau c\u1ea5p ph\u00e9p.<\/p>\n\n<p class=\"has-small-font-size wp-block-paragraph\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh<\/p>\n\n<ul class=\"wp-block-list\">\n<li class=\"has-small-font-size\">Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15.<\/li>\n\n\n\n<li class=\"has-small-font-size\">Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2025.<\/li>\n\n\n\n<li class=\"has-small-font-size\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 96\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0110\u1ea7u t\u01b0.<\/li>\n\n\n\n<li class=\"has-small-font-size\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2026\/N\u0110-CP.<\/li>\n\n\n\n<li class=\"has-small-font-size\">Th\u00f4ng t\u01b0 s\u1ed1 68\/2025\/TT-BTC v\u1ec1 bi\u1ec3u m\u1eabu \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n\n\n\n<li class=\"has-small-font-size\">Th\u00f4ng t\u01b0 s\u1ed1 55\/2026\/TT-BTC v\u1ec1 bi\u1ec3u m\u1eabu th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n\n<figure class=\"wp-block-table has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td>L\u01b0u \u00fd: B\u00e0i vi\u1ebft cung c\u1ea5p th\u00f4ng tin chung, kh\u00f4ng ph\u1ea3i \u00fd ki\u1ebfn ph\u00e1p l\u00fd ho\u1eb7c thu\u1ebf cho m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Quy tr\u00ecnh, c\u01a1 quan x\u1eed l\u00fd v\u00e0 t\u00e0i li\u1ec7u th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00e1c theo \u0111\u1ecba ph\u01b0\u01a1ng, ng\u00e0nh ngh\u1ec1, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 c\u1ea5u tr\u00fac \u0111\u1ea7u t\u01b0; nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean x\u00e1c nh\u1eadn y\u00eau c\u1ea7u hi\u1ec7n h\u00e0nh tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ho\u1eb7c ph\u00e1t sinh chi ph\u00ed.  <\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u00e2n bi\u1ec7t hai gi\u1ea5y ch\u1ee9ng nh\u1eadn, l\u1ef1a ch\u1ecdn tr\u00ecnh t\u1ef1 ph\u00f9 h\u1ee3p v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro sau c\u1ea5p ph\u00e9p <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[24],"tags":[],"class_list":["post-2597","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/posts\/2597","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/comments?post=2597"}],"version-history":[{"count":2,"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/posts\/2597\/revisions"}],"predecessor-version":[{"id":2599,"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/posts\/2597\/revisions\/2599"}],"wp:attachment":[{"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/media?parent=2597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/categories?post=2597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ttcollab.com\/vi\/wp-json\/wp\/v2\/tags?post=2597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}