{"id":2428,"date":"2026-02-06T09:12:33","date_gmt":"2026-02-06T09:12:33","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2428"},"modified":"2026-02-06T09:12:33","modified_gmt":"2026-02-06T09:12:33","slug":"quy-dinh-moi-ve-chuan-hoa-ten-tai-khoan-thanh-toan-theo-thong-tu-25-2025-tt-nhnn","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2428","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chu\u1ea9n h\u00f3a t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n theo Th\u00f4ng t\u01b0 25\/2025\/TT-NHNN"},"content":{"rendered":"\n<p>Th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 25\/2025\/TT-NHNN (ban h\u00e0nh ng\u00e0y 31\/08\/2025) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 17\/2024\/TT-NHNN c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, Thu\u1ebf c\u01a1 s\u1edf 14 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh xin th\u00f4ng b\u00e1o \u0111\u1ebfn qu\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 quy \u0111\u1ecbnh \u0111\u1eb7t t\u00ean t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/zalo-article-photo.zadn.vn\/a4f2ce03ce5e27007e4f#406586330\" alt=\"\"\/><\/figure>\n\n\n\n<p>C\u00e1c quy \u0111\u1ecbnh n\u00e0y s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/03\/2026.<\/p>\n\n\n\n<p>1. QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2 V\u1ec0 \u0110\u1eb6T T\u00caN T\u00c0I KHO\u1ea2N<\/p>\n\n\n\n<p>Theo n\u1ed9i dung b\u1ed5 sung \u0111i\u1ec3m c1 v\u00e0o sau \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 13, t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy t\u1eafc sau:<\/p>\n\n\n\n<p>\u2022 \u0110\u1ed1i v\u1edbi H\u1ed9 kinh doanh (HKD):<\/p>\n\n\n\n<p>\u25e6 H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m kh\u00e1ch h\u00e0ng t\u1ed5 ch\u1ee9c khi m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n;<\/p>\n\n\n\n<p>\u25e6 T\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i bao g\u1ed3m: T\u00ean t\u1ed5 ch\u1ee9c ho\u1eb7c T\u00ean H\u1ed9 kinh doanh ghi tr\u00ean gi\u1ea5y ph\u00e9p\/ quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp\/ gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ee3p ph\u00e1p.<\/p>\n\n\n\n<p>\u25e6 L\u01b0u \u00fd: T\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i kh\u1edbp ch\u00ednh x\u00e1c v\u1edbi t\u00ean tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: HKD NGUY\u1ec4N V\u0102N B.<\/p>\n\n\n\n<p>\u2022 \u0110\u1ed1i v\u1edbi C\u00e1 nh\u00e2n:<\/p>\n\n\n\n<p>\u25e6 T\u00ean t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1eb7t theo H\u1ecd v\u00e0 t\u00ean tr\u00ean gi\u1ea5y t\u1edd t\u00f9y th\u00e2n h\u1ee3p ph\u00e1p (C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\/H\u1ed9 chi\u1ebfu) c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n<p>\u25e6 V\u00ed d\u1ee5: NGUY\u1ec4N V\u0102N A.<\/p>\n\n\n\n<p>\u2022 \u0110\u1ed1i v\u1edbi T\u1ed5 ch\u1ee9c kh\u00e1c:<\/p>\n\n\n\n<p>\u25e6 T\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i bao g\u1ed3m: T\u00ean t\u1ed5 ch\u1ee9c tr\u00ean Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u1ee3p ph\u00e1p.<\/p>\n\n\n\n<p>\u25e6 V\u00ed d\u1ee5: C\u00d4NG TY TNHH M\u1ed8T TH\u00c0NH VI\u00caN ABC.<\/p>\n\n\n\n<p>\u2022 \u0110\u1ed1i v\u1edbi T\u00e0i kho\u1ea3n chung:<\/p>\n\n\n\n<p>\u25e6 Ng\u00e2n h\u00e0ng \u0111\u1eb7t t\u00ean d\u1ef1a tr\u00ean c\u01a1 s\u1edf th\u1ec3 hi\u1ec7n t\u00ean c\u00e1c ch\u1ee7 t\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng v\u1edbi t\u00ean t\u00e0i kho\u1ea3n kh\u00e1c.<\/p>\n\n\n\n<p>2. TR\u00c1CH NHI\u1ec6M C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/p>\n\n\n\n<p>\u0110\u1ec3 tr\u00e1nh gi\u00e1n \u0111o\u1ea1n trong c\u00e1c giao d\u1ecbch thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, Thu\u1ebf c\u01a1 s\u1edf 14 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh khuy\u1ebfn ngh\u1ecb:<\/p>\n\n\n\n<p>1. Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t: C\u00e1c H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c c\u1ea7n ki\u1ec3m tra l\u1ea1i t\u00ean t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng hi\u1ec7n t\u1ea1i;<\/p>\n\n\n\n<p>2. C\u1eadp nh\u1eadt th\u00f4ng tin: N\u1ebfu c\u00f3 thay \u0111\u1ed5i v\u1ec1 th\u00f4ng tin \u0111\u1ecbnh danh ho\u1eb7c \u0111\u0103ng k\u00fd kinh doanh, ch\u1ee7 t\u00e0i kho\u1ea3n ph\u1ea3i th\u00f4ng b\u00e1o ngay cho ng\u00e2n h\u00e0ng v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi tr\u01b0\u1edbc th\u1eddi h\u1ea1n 01\/03\/2026;<\/p>\n\n\n\n<p>3. Ph\u1ed1i h\u1ee3p v\u1edbi Ng\u00e2n h\u00e0ng: C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c th\u1ef1c th\u00f4ng tin ch\u1ee7 t\u00e0i kho\u1ea3n v\u1edbi d\u1eef li\u1ec7u \u0111\u1ecbnh danh qu\u1ed1c gia. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/p>\n\n\n\n<p><strong>Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c<\/strong>: <strong>T\u1eeb ng\u00e0y 01\/03\/2026.<\/strong><\/p>\n\n\n\n<p>Thu\u1ebf c\u01a1 s\u1edf 14 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh tr\u00e2n tr\u1ecdng th\u00f4ng b\u00e1o \u0111\u1ec3 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, g\u00f3p ph\u1ea7n minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch thanh to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n\n\n\n<p>Tr\u00e2n tr\u1ecdng.\/.\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 25\/2025\/TT-NHNN (ban h\u00e0nh ng\u00e0y 31\/08\/2025) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 17\/2024\/TT-NHNN c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, Thu\u1ebf c\u01a1 <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=2428\" title=\"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chu\u1ea9n h\u00f3a t\u00ean t\u00e0i kho\u1ea3n thanh to\u00e1n theo Th\u00f4ng t\u01b0 25\/2025\/TT-NHNN\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,10],"tags":[],"class_list":["post-2428","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2428"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2428\/revisions"}],"predecessor-version":[{"id":2429,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2428\/revisions\/2429"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}