Tư vấn Thuế - KPMG Việt Nam

<!DOCTYPE html> <html lang="vi-VN"> <head> <meta http-equiv="content-type" content="text/html" charset="UTF-8"/> <meta http-equiv="date" content="Thu, 26 Dec 2024 06:36:26 GMT"/> <meta http-equiv="content-language" content="vi-VN"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="Hơn bao giờ hết, các tổ chức thuộc mọi quy mô đang chịu ảnh hưởng từ các luật định mới về thuế trên cả phương diện trong lẫn ngoài nước."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin /> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin /> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin /> <link rel="preload" href="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js" as="script"/> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"/> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"/> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"/> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"/> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"/> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"/> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"/> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"/> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"/> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"/> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"/> <link rel="canonical" href="https://kpmg.com/vn/vi/home/services/thue.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:title" content="Tư vấn Thuế"/> <meta name="DC.Title" content="Tư vấn Thuế - KPMG Việt Nam"/> <meta name="twitter:creator" content="@KPMG"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/hexagonal-abstract:cq5dam.web.1200.600"/> <meta http-equiv="last-modified" content="Thu, 26 Dec 2024 08:53:09 GMT"/> <meta name="DC.Description" content="Hơn bao giờ hết, các tổ chức thuộc mọi quy mô đang chịu ảnh hưởng từ các luật định mới về thuế trên cả phương diện trong lẫn ngoài nước."/> <meta name="twitter:site" content="@KPMG"/> <meta name="twitter:description" content="Thuế là một bộ phận cơ bản trong hoạt động của các quốc gia và các công ty."/> <meta name="DC.Language" content="vi-VN"/> <meta name="DC.Date" content="2024-12-26"/> <meta name="DC.Format" content="text/html"/> <meta name="robots" content="index, follow"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/hexagonal-abstract:cq5dam.web.1200.600"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:title" content="Tư vấn Thuế"/> <meta property="og:locale" content="vi_VN"/> <meta property="og:url" content="https://kpmg.com/vn/vi/home/services/thue.html"/> <meta property="og:description" content="Thuế là một bộ phận cơ bản trong hoạt động của các quốc gia và các công ty."/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Cleine, Warrick","KPMG_Short_Desc":"Hơn bao giờ hết, doanh nghiệp thuộc mọi quy mô đang chịu ảnh hưởng từ các luật định mới về","KPMG_Industry_ID_Loc":"149966161510941564767001","KPMG_Market_ID":"19825234964952847383902,85478083404051482048670,84704630828786122246009,159210560737524295664211,14410648039441002465615","KPMG_Change_Frequency":"hourly","KPMG_Template":"/conf/kpmgpublic/settings/wcm/templates/services-content-1100-template","KPMG_Geographic_Origin_ID":"VN","KPMG_Article_ReadTime":"","KPMG_URL":"/vn/vi/home/services/thue.html","KPMG_Image_Alt":"KPMG enterance","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Định dạng dữ liệu/Hình ảnh/Ảnh bìa","KPMG_Description":"Hơn bao giờ hết, các tổ chức thuộc mọi quy mô đang chịu ảnh hưởng từ các luật định mới về thuế trên cả phương diện trong lẫn ngoài nước.","KPMG_Persona_Path":"Đối tượng/Giai đoạn,Đối tượng/Khách hàng,Đối tượng/Khách hàng tiềm năng,Đối tượng/Khán giả","KPMG_Cont_Type_Path":"Phân loại nội dung/Trang đích,Phân loại nội dung/Trang đích/Trang đích Dịch vụ","KPMG_Persona_ID":"196175102134805164790110101676283,59205189396461572826360,60541426764903813537507,549916431768785771034065349584824","KPMG_Business_Owner_Group":"VI – VN – Thuế","KPMG_Ind_Path_Loc":"Industries/Financial Services","KPMG_Title":"Tư vấn Thuế","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"vn:vi:home:services:tax","KPMG_Ind_Path":"Industries/Financial Services","KPMG_Med_For_Type_ID":"77372712961632932427277","KPMG_Document_Id":"OC01N1420036670618","KPMG_Content_Type_ID":"3106375685003788737198,24389756546209108049251","KPMG_Topic_Path":"Insights/Operating Effectiveness,Insights/Operating Effectiveness/Tax strategies,Insights/Operating Effectiveness/Tax strategies/Tax planning,Insights/Operating Effectiveness/Tax strategies/Tax rate management,Insights/Public Policy and Regulatory Change,Insights/Public Policy and Regulatory Change/Tax regulation and compliance policies,Insights/Public Policy and Regulatory Change/Tax regulation and compliance policies/Business tax reform,Insights/Public Policy and Regulatory Change/Tax regulation and compliance policies/Medical device excise tax,Insights/Talent Management,Insights/Talent Management/Global mobility,Insights/Transactions,Insights/Transactions/Tax implications of mergers and acquisitions,Insights/Transformation,Insights/Transformation/Tax transformation","KPMG_Short_Title":"Tư vấn Thuế","KPMG_FONT":"false","KPMG_Live_Copy":"false","KPMG_HTML_Title":"Tư vấn Thuế","KPMG_Canonical_URL":"https://kpmg.com/vn/vi/home/services/thue.html","KPMG_Market_Path":"Markets/High Growth Markets,Markets/International Markets,Markets/Middle Market,Markets/National Markets,Markets/Small Enterprises","KPMG_Seo_Priority":"1.0","KPMG_Template_Type":"services-content-1100-template","KPMG_last_mod_rank":"1735203189793","KPMG_Industry_ID":"149966161510941564767001","KPMG_Topic_ID":"77662775880836270864255856292680,173755747176392080035551926438878,300516739783936864215920073265999,263063859586301863161568253241514,691583620275054675984782757024274,747193479984083694728916142209729,850799394236654210397604172595238,550857093476742687481151857443537,65564235518406917768797,783389690807019997155767878022227,59335543856898607326976096533545,684487542802670121531881771545268,870733477869453942197076916422041,543818741828459578815405213597669","KPMG_Image":"/content/dam/kpmg/xx/images/2023/03/hexagonal-abstract.jpg","KPMG_Blog_Topics":""};var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}};var appSearchClientEnv="";var isadmactive="true";var kpmgAssetDomain="https:\/\/assets.kpmg.com";var calanderProperties={"longMonths":["tháng một","tháng hai","tháng ba","tháng tư","tháng năm","tháng sáu","tháng bảy","tháng tám","tháng chín","tháng mười","tháng mười một","tháng mười hai"],"shortMonths":["thg 1","thg 2","thg 3","thg 4","thg 5","thg 6","thg 7","thg 8","thg 9","thg 10","thg 11","thg 12"],"timeMeridiems":["SÁNG","CHIỀU"]};var dateFormatProperties={"showMeridiem":false,"transformations":{"dayType":"dd","monthType":"mm","hourType":"HH","monthCase":"cc","yearType":"yy"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":"/"},{"item2":"/"},{"item3":""}]};var kpmgDateFormat="dd/mm/yy:Day/Month/Year";var kpmgDateSeperator1='\/';var kpmgDateSeperator2='\/';var kpmgDateSeperator3='';var KPMG=KPMG||{};var isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="application/ld+json"> {"itemListElement":[{"item":{"image":"https://assets.kpmg.com/content/dam/kpmg/xx/images/2022/09/cobalt-blue-curve-abstract.jpg/jcr:content/renditions/original","name":"Trang chủ","@id":"https://kpmg.com/vn/vi/home.html"},"@type":"ListItem","position":1},{"item":{"image":"https://assets.kpmg.com/content/dam/kpmg/vn/images/services/services-banner.png/jcr:content/renditions/original","name":"Dịch Vụ","@id":"https://kpmg.com/vn/vi/home/services.html"},"@type":"ListItem","position":2},{"item":{"image":"https://assets.kpmg.com/content/dam/kpmg/xx/images/2023/03/hexagonal-abstract.jpg/jcr:content/renditions/original","name":"Tư vấn Thuế","@id":"https://kpmg.com/vn/vi/home/services/thue.html"},"@type":"ListItem","position":3}],"@type":"BreadcrumbList","@context":"http://schema.org/"} </script> <script type="application/ld+json"> {"serviceType":"Tư vấn Thuế","provider":{"@type":"Organization","name":"KPMG"},"@type":"Service","@context":"http://schema.org/","url":"https://kpmg.com/vn/vi/home/services/thue.html"} </script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"",isPersonalize:false,isSitePersonalize:false,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB\u002DD5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"vi"||"en",countryCode:"vn"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:""||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Get started by using an existing social media account or fill in the fields below to gain access to articles, research and resources.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your dashboard or you can return to the article you just saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Vui lòng xác nhận Chính sách về quyền riêng tư trực tuyến",kpmg_error_tc_authored_msg_tc2:"Vui lòng chọn ô này để tiếp tục.",kpmg_error_tc_authored_msg_tc3:"Vui lòng chọn ô này để tiếp tục.",kpmg_privacy_acceptance_error_msg_tc1:"Vui lòng xác nhận Chính sách về quyền riêng tư trực tuyến",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Please enter your email address to reset your password.",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter and must be different from the previous 5 passwords.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E\u002Dmail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New Password should be different than previous 5 passwords",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG\/GIF\/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We\x27re sorry",gigya_account_disabled_error_title:"Chúng tôi xin lỗi",gigya_account_disabled_error_primary_action:"Tốt",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"Tài khoản bị khóa",gigya_cookies_disabled_error_description:"We cannot complete your request because third\u002Dparty cookies are currently disabled in your browser. We use third\u002Dparty cookies to provide the best browsing experience. Please check your browser settings and enable third\u002Dparty cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First Name",kpmg_placeholder_last_name:"Last name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Công ty (Lựa chon)",kpmg_placeholder_select_country:"Select Country \/ Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organisation",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Your email has been verified. Now you can enjoy all personalized content kpmg.com has to offer.",office_locator_geolocation_error:"Lỗi tìm kiếm vị trí",office_locator_nocities_error:"Không thành phố nào được tìm thấy trong Quốc gia được chọn",office_locator_noresults_error:"Không tìm thấy kết quả phù hợp",showanotherarticle:"Show me another article",dontshowarticleagain:"Don\x27t show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Xem nhanh",or_divider_text:"hoặc",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalized dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You\x27ve already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Tìm kiếm",close:"Close",resentemail:"We\x27ve sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You\x27ve logged out",logoutdescription:"You\x27ve successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected \u002D manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME mins read",officeLocationFax:"Fax",officeLocationTel:"Điện thoại",officeLocationNoResults:"Không tìm thấy kế quả phù hợp cho",officeLocationsSearchTerm:"",searchResultsCopyOne:"",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"",addtolib:"",feedback:"",fgeCongrats:"",fgeError:"",resetPassword:"",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/editable-flex-template/css/editable-flex-template-8d195f.css'/> <meta name="msapplication-TileColor" content="#00338D"/> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"/> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"/> <meta name="theme-color" content="#00338D"/> <title>Tư vấn Thuế - KPMG Việt Nam</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> <meta name="template" content="services-content-1100-template"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> <link rel="stylesheet" href="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-base.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-dependencies.css" type="text/css"> <link rel="stylesheet" href="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-site.css" type="text/css"> </head> <body class="base-editable-template-page page basicpage"> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'>  <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-1", "altText": "KPMG", "linkURL": "/vn/vi/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Phân tích chuyên sâu ", "linkURL" : "/vn/vi/home/phan-tich-chuyen-sau.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Ngành ", "linkURL" : "/vn/vi/home/nganh-kinh-te.html" }, "services": { "id": "services-flyout", "i18nLabel": " Dịch vụ ", "linkURL": "/vn/vi/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "Tuyển dụng", "linkURL": "/vn/vi/home/tuyen-dung.html", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Truyền thông", "linkURL": "/vn/vi/home/truyen-thong.html", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "Giới thiệu", "linkURL": "/vn/vi/home/gioi-thieu.html", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Tuyển dụng ", "linkURL": "" }, { "id": "alumni", "label": " Cựu nhân viên ", "linkURL": "" }, { "id": "media", "label": " Truyền thông ", "linkURL": "" }, { "id": "social", "label": " Mạng Xã hội ", "linkURL": "" }, { "id": "about", "label": " Giới thiệu ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/vn/vi/home/services/tax/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ ] }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/vn/vi/home/services/tax/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Dịch vụ Tài chính", "url": "/vn/vi/home/nganh-kinh-te/nganh-tai-chinh-ngan-hang.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Sản xuất Công nghiệp", "url": "/vn/vi/home/nganh-kinh-te/nganh-san-xuat-cong-nghiep.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Doanh nghiệp Tư nhân", "url": "/content/kpmgpublic/vn/vi/home/industries/private-business", "internalFlag": "false", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Bất động sản", "url": "/vn/vi/home/nganh-kinh-te/nganh-bat-dong-san.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } ] ,"viewAll": { "linkURL": "/vn/vi/home/nganh-kinh-te.html", "label": "Tất cả Ngành", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Dịch vụ Tài chính", "url": "/vn/vi/home/nganh-kinh-te/nganh-tai-chinh-ngan-hang.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Sản xuất Công nghiệp", "url": "/vn/vi/home/nganh-kinh-te/nganh-san-xuat-cong-nghiep.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Doanh nghiệp Tư nhân", "url": "/content/kpmgpublic/vn/vi/home/industries/private-business", "internalFlag": "false", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Bất động sản", "url": "/vn/vi/home/nganh-kinh-te/nganh-bat-dong-san.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } ] ,"viewAll": { "linkURL": "/vn/vi/home/nganh-kinh-te.html", "label": "Tất cả Ngành", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Ngành hàng Tiêu dùng", "linkUrl": "/vn/vi/home/nganh-kinh-te/nganh-hang-tieu-dung.html", "description": "Bộ phận Thị trường Hàng tiêu dùng của KPMG cung cấp dịch vụ cho các khách hàng thuộc các lĩnh vực thực phẩm, đồ uống, hàng tiêu dùng lâu bền và hàng tiêu dùng nhanh (FMCG), cũng như hàng xa xỉ.", "altText": "", "imgUrl": "/is/image/kpmg/woman-walking-away-with-shopping-bags", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Công nghệ", "linkUrl": "/vn/vi/home/nganh-kinh-te/nganh-cong-nghe-truyen-thong-vien-thong.html", "description": "Việc xuất hiện các đối thủ cạnh tranh và các thị trường phi truyền thống sẽ là một thách thức không nhỏ đối với các mô hình kinh doanh công nghệ.", "altText": "", "imgUrl": "/is/image/kpmg/crm6", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/vn/vi/home/services/tax/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Kiểm toán", "url": "/vn/vi/home/services/kiem-toan.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Thuế", "url": "/vn/vi/home/services/thue.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Luật", "url": "/vn/vi/home/services/tu-van-luat.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Thương vụ", "url": "/vn/vi/home/services/tu-van-thuong-vu.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Hoạt động", "url": "/vn/vi/home/services/consulting.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "KPMG OnDemand", "url": "/content/kpmgpublic/vn/vi/home/services/kpmg-ondemand.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } ] ,"viewAll": { "linkURL": "/vn/vi/home/services.html", "label": "Tất cả Dịch vụ", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Kiểm toán", "url": "/vn/vi/home/services/kiem-toan.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Thuế", "url": "/vn/vi/home/services/thue.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Luật", "url": "/vn/vi/home/services/tu-van-luat.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Thương vụ", "url": "/vn/vi/home/services/tu-van-thuong-vu.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "Tư vấn Hoạt động", "url": "/vn/vi/home/services/consulting.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } , { "label": "KPMG OnDemand", "url": "/content/kpmgpublic/vn/vi/home/services/kpmg-ondemand.html", "internalFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } ] ,"viewAll": { "linkURL": "/vn/vi/home/services.html", "label": "Tất cả Dịch vụ", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "KPMG OnDemand", "linkUrl": "/vn/vi/home/services/kpmg-ondemand.html", "description": "Tại KPMG, chúng tôi luôn kiến tạo những giải pháp hiệu quả nhất đến khách hàng. OnDemand là một ứng dụng thuận tiện cho khách hàng truy cập tới dịch vụ của chúng tôi từ bất cứ địa điểm, thời gian nào.", "altText": "", "imgUrl": "/is/image/kpmg/OnDemand-Thumbnail", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Phòng dịch vụ chuyên trách đầu tư quốc gia, vùng lãnh thổ", "linkUrl": "/vn/vi/home/services/country-desks.html", "description": "Phòng dịch vụ chuyên trách đầu tư quốc gia, vùng lãnh thổ phục vụ các khách hàng doanh nghiệp nước ngoài với những đặc trưng riêng biệt.", "altText": "", "imgUrl": "/is/image/kpmg/vn-kpmg-country-desk", "internalLinkFlag": "true", "newTabAllow": "Mở trong cửa sổ mới hoặc trang mới", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/vn/vi/home/services/tax/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ ] }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/vn/vi/home/services/tax/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ ] }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/vn/vi/home/services/tax/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ ] }'> </div> </li> </ul>  <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Đóng trình chọn Site" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Lựa chọn website và ngôn ngữ của công ty thành viên của KPMG" , "sites":[ { "selected": true, "countryLocale": "Vietnam (VI)", "link": "/vn/vi/home/services/thue.html" }, { "selected": false, "countryLocale": "Vietnam (EN)", "link": "/vn/en/home/services/tax.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/vn/vi/home/misc/site-selector.html", "i18nLabel": "Xem tất cả các trang và ngôn ngữ của KPMG" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div>  <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Đóng Menu MyAccount" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Đóng Menu MyAccount" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Đóng Tìm kiếm" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "1100806613409940646116083228270", "prefix_results": "200", "language": "vi_vn", "lang": "vi_vn", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=vn" } }, "config": { "searchResultsPath": "/vn/vi/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Tìm kiếm" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"1100806613409940646116083228270", "searchResultPath":"/vn/vi/home/misc/search.html", "searchLanguage":"vi_vn", "yourRecentSearchCopy":"Tìm kiếm gần đây" }' data-i18n-labels='{ "search": "Tìm kiếm" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalize your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalize your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Bảng điều khiển", "oldUser": "You've been a member since" }, "siteSelector": { "title": "Experience KPMG Personalization", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/vn/vi/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/vn/vi/home/phan-tich-chuyen-sau.html"> Phân tích chuyên sâu </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/vn/vi/home/nganh-kinh-te.html"> Ngành </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/vn/vi/home/services.html"> Dịch vụ </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/vn/vi/home/tuyen-dung.html"> Tuyển dụng </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/vn/vi/home/truyen-thong.html"> Truyền thông </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/vn/vi/home/gioi-thieu.html"> Giới thiệu </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/vn/vi/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Đóng Tìm kiếm" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified account will be deleted 48 hours after initial registration. Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="editable-flex-template"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicfullbleedbanner parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-dynamicfullbleedbanner component fullbleed staticImage self-contained component-trackable text-color-white"> <div class="inner-section"> <div class="banner-media ">  <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/hexagonal-abstract-banner:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/hexagonal-abstract-banner:cq5dam.web.2000.500" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/hexagonal-abstract-banner:cq5dam.web.2000.500" alt> </picture> </div> <div class="overlay-wrapper"> <div class="text-overlay"> <div class="banner-title"> <h1> <span class="line-clamp">Tư vấn Thuế</span> </h1> </div> <p class="banner-description hidden-xs"> Hơn bao giờ hết, các tổ chức thuộc mọi quy mô đang chịu ảnh hưởng từ các luật định mới về thuế trên cả phương diện trong lẫn ngoài nước. </p> </div> </div> <div class="banner-description visible-xs"> Hơn bao giờ hết, doanh nghiệp thuộc mọi quy mô đang chịu ảnh hưởng từ các luật định mới về </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="horizontalstickyutilitybar parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-horizontalstickyutilitybar component "> <div class="h-utility-sticky-bar-wrapper"> <p class="title-wrap hidden"><span class="content-short-title line-clamp line-clamp-1"></span></p> <div class="inner-wrapper"> <div class="list-wrap"> <ul class="share-list"> <li class="visible-xs"> <button class="generic-share-button" aria-haspopup="true" aria-expanded="false"> <span class="sr-only">Chia sẻ</span> <span class="icon-share-menu-no-circle"></span> </button> <div class="share-dialog hidden-lg" style="display: none;"> <div class="headline-container"> <span class="headline">Chia sẻ</span> <button class="close-btn"> <span class="sr-only">close</span> <span class="icon icon-close"></span> </button> </div> </div> </li> <li class="hidden-xs"> <div class="share-buttons"> <div id="shareButton" class="touch-share" data-pageurl="https://kpmg.com/vn/vi/home/services/thue.html" data-pagetitle="Tư vấn Thuế" data-pagedescription="Thuế là một bộ phận cơ bản trong hoạt động của các quốc gia và các công ty." data-socialshare="twitter,linkedin,facebook,googleplus" data-supportedsocialshareproviders="twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone" data-alttext="{"whatsapp":{"socialprovider":"whatsapp","alttext":"Recommend on Whatsapp"},"twitter":{"socialprovider":"twitter","alttext":"Recommend on Twitter"},"xing":{"socialprovider":"xing","alttext":"Recommend on Xing"},"weibo":{"socialprovider":"weibo","alttext":"Recommend on Weibo"},"vk":{"socialprovider":"vk","alttext":"Recommend on vk"},"facebook":{"socialprovider":"facebook","alttext":"Recommend on Facebook"},"linkedin":{"socialprovider":"linkedin","alttext":"Recommend on LinkedIn"},"qzone":{"socialprovider":"qzone","alttext":"Recommend on qzone"},"email":{"socialprovider":"email","alttext":"kpmg.accessibility.email"}}" data-sharetext="Chia sẻ"> </div> </div> </li> </ul> <ul class="utility-list"> <li class="add-to-library"> <span class="libraryLimit-value">1000</span> <div class="module-addtolibrary component self-contained clearfix notaddtolibrarypromo" data-description="Thuế là một bộ phận cơ bản trong hoạt động của các quốc gia và các công ty." data-shortdescription="Thuế là một bộ phận cơ bản trong hoạt động của các quốc gia và các công ty." data-href="https://kpmg.com/vn/vi/home/services/thue.html" data-image="/is/image/kpmg/hexagonal-abstract" data-title="Tư vấn Thuế" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-haspopup="true"> <span class="icon-bookmark-no-circle"></span> <span class="btn-copy sr-only">Save this article to my library</span> </button> </div> </li> <li class="print hidden-xs"> <a class="print-button" href="#"> <span class="icon-printer-no-circle"></span> <span class="sr-only">View Print friendly version of this article Opens in a new window</span> </a> </li> <li class="top-bottom hidden-xs"> <button class="upDown down" data-down="Go to bottom of page" data-up="Return to top"> <span class="btn-label sr-only" aria-live="polite" aria-atomic="true" aria-relevant="text">Go to bottom of page</span> <span class="icon-expand-closed" aria-hidden="true" data-title="Go to bottom of page"></span> </button> </li> </ul> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="breadcrumb parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-breadcrumb component "> <ul id="breadCrumbNav"> <li><a href="/vn/vi/home.html" data-title="Trang chủ">Trang chủ</a> <span>›</span> </li> <li><a href="/vn/vi/home/services.html" data-title="Dịch Vụ">Dịch Vụ</a> <span>›</span> </li> <li class="currentPage">Tư vấn Thuế</li> </ul> </section> </div> </div></div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <h2 class="maintitle centerAlign"> Dịch vụ Tư vấn Thuế của KPMG Việt Nam </h2> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>Thuế là một bộ phận cơ bản trong hoạt động của các quốc gia và các công ty.  Chính sách thuế cần được xây dựng rõ ràng và được quản lý một cách năng động bởi các chính phủ cũng như các doanh nghiệp.</p> <p>Theo quan điểm doanh nghiệp, hoạt động quản lý thuế là một vấn đề ngày càng được ưu tiên, vì luật pháp ngày càng phức tạp hơn. KPMG tại Việt Nam làm việc với khách hàng để thiết lập các chính sách và quy trình thuế, nhằm xác định rằng trách nhiệm tuân thủ thuế được thực hiện, các cơ hội hoạch định được thực hiện, và đảm bảo mối liên hệ thích hợp với thị trường và các cơ quan quản lý nhà nước. Bằng cách này, Ban Giám đốc có thể thông tin rằng công tác thuế được quản lý tốt và tiếp tục tập trung vào công tác quản lý hoạt động kinh doanh.</p> <p>KPMG tại Việt Nam sử dụng kiến thức thuế chuyên ngành, và hiểu biết sâu rộng của chúng tôi về cách thức hài hòa vấn đề thuế trong bức tranh kinh doanh rộng lớn hơn, để giúp khách hàng thực hiện trách nhiệm tuân thủ thuế.  Cho dù khách hàng là doanh nghiệp hay cá nhân, chúng tôi đều cộng tác theo nhóm để giúp khách hàng đạt được mục tiêu của họ.</p> <p>Đặc tính này được tăng cường nhờ khả năng của chúng tôi trong việc hình thành nên các nhóm chuyên gia đa ngành, dựa vào nguồn lực của KPMG tại Việt Nam và hệ thống mạng lưới toàn cầu không chỉ trong lĩnh vực thuế, mà còn trong lĩnh vực kiếm toán và tư vấn. Nhân sự của chúng tôi hoạt động trong các nhóm chuyên ngành, giúp khách hàng tiếp cận với các chuyên gia tư vấn am hiểu các vấn đề cụ thể về thuế, sử dụng kỹ thuật chuyên môn một cách thuần thục nhằm hỗ trợ công tác trích xuất và quản lý dữ liệu. Chúng tôi cũng duy trì đối thoại thường xuyên và mang tính xây dựng với các cơ quan chức năng về thuế.</p> <p>Chúng tôi làm việc hết sức mình để xây dựng và duy trì lòng tin, sự tôn trọng và sự tin tưởng không chỉ đối với khách hàng và các cơ quan thuế mà còn đối với các cộng đông nơi chúng tôi làm việc. Chúng tôi tin rằng các cam kết này đóng vai trò quan trọng trong việc khẳng định KPMG là một nhà tư vấn đáng tin cậy và được đánh giá cao, cũng như đã được tin tưởng là nhà tuyển dụng đáng lựa chọn.</p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-manualhorizontalsubnav component"> <h4 class="manualhorizontalsubnav-title line-clamp line-clamp-2"> Các dịch vụ </h4> <ul class="col-md-12 nav-elements-list"> <li class="col-md-4 list-item"> <a href="/vn/vi/home/services/thue/dispute-resolution-controversy.html" title="Tư vấn Giải quyết tranh chấp & bất đồng về Thuế"> <span class="anchor-label">Tư vấn Giải quyết tranh chấp & bất đồng về Thuế</span> <span class="icon-chevron-thin-right pull-right"></span> </a> </li> <li class="col-md-4 list-item"> <a href="/vn/vi/home/services/thue/corporate-tax-services.html" title="Thuế Doanh nghiệp"> <span class="anchor-label">Thuế Doanh nghiệp</span> <span class="icon-chevron-thin-right pull-right"></span> </a> </li> <li class="col-md-4 list-item"> <a href="/vn/vi/home/services/thue/integrated-international-tax.html" title="Thuế Quốc tế Tổng hợp"> <span class="anchor-label">Thuế Quốc tế Tổng hợp</span> <span class="icon-chevron-thin-right pull-right"></span> </a> </li> <li class="col-md-4 list-item"> <a href="/vn/vi/home/services/thue/tu-van-di-chuyen-nhan-luc-toan-cau.html" title="Dịch vụ Di chuyển Toàn cầu"> <span class="anchor-label">Dịch vụ Di chuyển Toàn cầu</span> <span class="icon-chevron-thin-right pull-right"></span> </a> </li> <li class="col-md-4 list-item"> <a href="/vn/vi/home/services/thue/dich-vu-doanh-nghiep.html" title="Dịch vụ Doanh nghiệp"> <span class="anchor-label">Dịch vụ Doanh nghiệp</span> <span class="icon-chevron-thin-right pull-right"></span> </a> </li> </ul> </section> </div> </div> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-6 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-two-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Cập nhật về Thuế và Pháp luật" href="/vn/vi/home/services/thue/tax-tools-and-resources/ban-tin-thue-va-phap-ly.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.700.280" alt="tax-and-legal-update"> </picture>   <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/woman-working-on-laptop-near-glass-window-banner:cq5dam.web.700.280" alt="tax-and-legal-update"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-2 custom-dp-lc-title "> Cập nhật về Thuế và Pháp luật </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Cập nhật về Thuế và Pháp luật </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-2 custom-dp-lc-desc "> Cập nhật những thay đổi mới nhất về Thuế và Pháp luật tại Việt Nam và hỗ trợ áp dụng từ KPMG. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Cập nhật những thay đổi mới nhất về Thuế và Pháp luật tại Việt Nam và hỗ trợ áp dụng từ KP </p> </div> </div> </div> </a> </section> </div> </div> <div class="col-md-6 col-md-height ">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-two-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Lịch Thuế Kỹ thuật số" href="/vn/en/home/services/tax/tax-tools-and-resources/digital-calendar.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.700.280" alt> </picture>   <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/Calendar-2024-Web-banner-2000x1200px:cq5dam.web.700.280" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-2 custom-dp-lc-title "> Lịch Thuế Kỹ thuật số </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Lịch Thuế Kỹ thuật số </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-2 custom-dp-lc-desc "> Hạnh phúc - Mạnh khỏe - An toàn </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Hạnh phúc - Mạnh khỏe - An toàn </p> </div> </div> </div> </a> </section> </div> </div> </div> </section> </div> <div class="fullbleeddividercomponent aem-GridColumn aem-GridColumn--default--12"> <section class="module-fullbleeddivider component bs5 "> <div class="fullbleeddivider-content text-color-white"> <a aria-label="Xói Mòn Cơ Sở Tính Thuế và Dịch Chuyển Lợi Nhuận BEPS 2.0" class="fullbleedgbl-link fullbleed-campaign-modal" href="/content/kpmgpublic/xx/en/home/insights/2020/10/beps-2-0-pillar-one-and-pillar-two" rel="noopener noreferrer" target="_blank"> <div class="fullbleeddivider-image object-fit-img-container crop-image crop-centre-centre "> <picture> <source srcset="https://assets.kpmg.com/is/image/kpmg/women-on-mountain-beps-1400-350:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/women-on-mountain-beps-1400-350:cq5dam.web.2100.700" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/women-on-mountain-beps-1400-350:cq5dam.web.2100.700" alt> </picture> </div> <div class="fullbleed-container "> <div class="container"> <div class="row"> <div class="col-lg-6 col-xl-6"> <h2 class="fullbleed-title title line-clamp line-clamp-2">Xói Mòn Cơ Sở Tính Thuế và Dịch Chuyển Lợi Nhuận BEPS 2.0</h2> <div class="hidden-xs"> <p class="fullbleed-desc line-clamp line-clamp-2"> Nhận định chuyên sâu và quan điểm về BEPS 2.0 </p> </div> <div class="visible-xs"> <p class="fullbleed-desc line-clamp line-clamp-4"> Nhận định chuyên sâu và quan điểm về BEPS 2.0 </p> </div> <div class="fullbleed-link"> <span>Đọc thêm Tiếng Anh tại đây</span> <span class="icon-chevron-thin-right"></span> </div> </div> </div> </div> </div> </a> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component " id="team"> <h2 class="maintitle centerAlign"> Đội ngũ của chúng tôi </h2> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <div class="module-dynamic-author component component-loading contact-comp" data-variation="100"> <div class="dynamic-author-spinner"></div> <div class="dynamic-author-carousel"> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/c/warrick-cleine.html" aria-label="Warrick Cleine MBE Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Warrick Cleine MBE "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/WAC-2023-D:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/WAC-2023-D:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Warrick Cleine MBE </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Chủ tịch kiêm Tổng Giám đốc Điều hành | Trưởng Khối Tư vấn Thương vụ, Thuế và Luật </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/c/warrick-cleine.html" aria-label="Giới thiệu Warrick Cleine MBE " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Warrick Cleine MBE " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/c/warrick-cleine.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (8) 3821 9266" aria-label="Phone Warrick Cleine MBE " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/h/duong-hoang.html" aria-label="Hoàng Thùy Dương Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Hoàng Thùy Dương "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="Hoang Thuy Duong" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Hoang-Thuy-Duong-2022:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Hoang-Thuy-Duong-2022:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Hoàng Thùy Dương </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Phó Tổng Giám đốc, Trưởng bộ phận Thuế </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/h/duong-hoang.html" aria-label="Giới thiệu Hoàng Thùy Dương " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Hoàng Thùy Dương " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/h/duong-hoang.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (28) 3821 9266" aria-label="Phone Hoàng Thùy Dương " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/n/nguyen-thu-huong.html" aria-label="Nguyễn Thu Hường Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Nguyễn Thu Hường "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy " alt="nguyen-thu-huong" src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Nguyen-Thu-Huong-2022:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Nguyen-Thu-Huong-2022:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Nguyễn Thu Hường </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Phó Tổng Giám đốc, Trưởng Bộ phận Giải quyết tranh chấp & bất đồng về thuế </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/n/nguyen-thu-huong.html" aria-label="Giới thiệu Nguyễn Thu Hường " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Nguyễn Thu Hường " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/n/nguyen-thu-huong.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 4 3946 1600" aria-label="Phone Nguyễn Thu Hường " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/l/le-thi-kieu-nga.html" aria-label="Lê Thị Kiều Nga Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Lê Thị Kiều Nga "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Le-Thi-Kieu-Nga-2022:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Le-Thi-Kieu-Nga-2022:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Lê Thị Kiều Nga </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Thành viên Điều hành, Trưởng Dịch vụ Tư vấn Chiến lược Thuế </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/l/le-thi-kieu-nga.html" aria-label="Giới thiệu Lê Thị Kiều Nga " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Lê Thị Kiều Nga " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/l/le-thi-kieu-nga.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (24) 3946 1600" aria-label="Phone Lê Thị Kiều Nga " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/h/nhan-huynh.html" aria-label="Nhân Huỳnh Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Nhân Huỳnh "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/nhanhuynh:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/nhanhuynh:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Nhân Huỳnh </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Thành viên Điều hành, Trưởng Dịch vụ Tư vấn Thương mại & Hải quan </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/h/nhan-huynh.html" aria-label="Giới thiệu Nhân Huỳnh " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Nhân Huỳnh " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/h/nhan-huynh.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (28) 3821 9266" aria-label="Phone Nhân Huỳnh " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/j/joseph-vu.html" aria-label="Joseph Vũ Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Joseph Vũ "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Joseph-Vu-2021:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Joseph-Vu-2021:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Joseph Vũ </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Thành viên Điều hành, Trưởng Dịch vụ Tư vấn Giá giao dịch liên kết toàn cầu </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/j/joseph-vu.html" aria-label="Giới thiệu Joseph Vũ " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Joseph Vũ " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/j/joseph-vu.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+ 84 (28) 3281 9266" aria-label="Phone Joseph Vũ " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> </div> </div> </div>  <div class="parsys-row clearfix"> <div class="module-dynamic-author component component-loading contact-comp" data-variation="100"> <div class="dynamic-author-spinner"></div> <div class="dynamic-author-carousel"> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/n/nguyen-ngoc-thai.html" aria-label="Nguyễn Ngọc Thái Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Nguyễn Ngọc Thái "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Nguyen-Ngoc-Thai-2022D:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Nguyen-Ngoc-Thai-2022D:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Nguyễn Ngọc Thái </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Thành viên Điều hành, Trưởng Dịch vụ Tuân thủ Thuế & Ứng dụng Công nghệ </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/n/nguyen-ngoc-thai.html" aria-label="Giới thiệu Nguyễn Ngọc Thái " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Nguyễn Ngọc Thái " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/n/nguyen-ngoc-thai.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (24) 3946 1600" aria-label="Phone Nguyễn Ngọc Thái " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/n/nguyen-quang-phuc.html" aria-label="Nguyễn Quang Phúc Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Nguyễn Quang Phúc "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Nguyen-Quang-Phuc-2022-A:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Nguyen-Quang-Phuc-2022-A:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Nguyễn Quang Phúc </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Phó Tổng giám đốc, Trưởng Dịch vụ Hỗ trợ Doanh nghiệp | Dịch vụ Tư vấn và Hỗ trợ Doanh nghiệp Tư nhân </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/n/nguyen-quang-phuc.html" aria-label="Giới thiệu Nguyễn Quang Phúc " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Nguyễn Quang Phúc " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/n/nguyen-quang-phuc.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (28) 3821 9266" aria-label="Phone Nguyễn Quang Phúc " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/h/hanh-ho.html" aria-label="Hồ Thị Bích Hạnh Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Hồ Thị Bích Hạnh "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/Ho-Thi-Bich-Hanh-2022:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/Ho-Thi-Bich-Hanh-2022:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Hồ Thị Bích Hạnh </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Phó Tổng Giám đốc, Tư vấn Thuế và Hỗ trợ doanh nghiệp | Trưởng Khối Tư vấn Ngành Hàng tiêu dùng </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/h/hanh-ho.html" aria-label="Giới thiệu Hồ Thị Bích Hạnh " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Hồ Thị Bích Hạnh " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/h/hanh-ho.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (28) 3821 9266" aria-label="Phone Hồ Thị Bích Hạnh " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/t/tran-van-trung.html" aria-label="Trần Văn Trung Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Trần Văn Trung "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/vantrung:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/vantrung:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Trần Văn Trung </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Phó Tổng giám đốc, Dịch vụ Tư vấn Chiến lược Thuế | Trường Khối Tư vấn Ngành Năng lượng </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/t/tran-van-trung.html" aria-label="Giới thiệu Trần Văn Trung " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Trần Văn Trung " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/t/tran-van-trung.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (24) 3946 1600" aria-label="Phone Trần Văn Trung " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> <div class="author-item "> <div class="author-details-container"> <a href="/vn/vi/home/contacts/n/nguyen-thuy-duong.html" aria-label="Nguyễn Thùy Dương Giới thiệu" x-cq-linkchecker="skip" class="figure-link" data-title="Nguyễn Thùy Dương "> <div class="author-image-container"> <span role="figure" class="author-image object-fit-img-container crop-image"> <img class="img-responsive lazy decorative-img" alt src="data:image/svg+xml;charset=utf-8,%3Csvg xmlns%3D'http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg' viewBox%3D'0 0 237 237'%2F%3E" data-desktop="https://assets.kpmg.com/is/image/kpmg/NGUYEN-THUY-DUONG-2022D:cq5dam.web.424.424" data-mobile="https://assets.kpmg.com/is/image/kpmg/NGUYEN-THUY-DUONG-2022D:cq5dam.web.424.424" onerror="this.src='https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"/> </span> <span class="posts-tag"> <span class="post-count"></span> <span class="sr-only">blog posts</span> </span> </div> <div class="author-name-container"><span class="author-name line-clamp line-clamp-2 ">Nguyễn Thùy Dương </span> </div> </a> <div class="author-details"> <div class="author-role line-clamp line-clamp-2 "> Giám đốc, Trưởng Bộ phận Tư vấn Di chuyển Toàn cầu </div> <div class="author-memberfirm line-clamp line-clamp-2 "> KPMG Việt Nam </div> </div> </div> <div class="author-links"> <span> <a href="/vn/vi/home/contacts/n/nguyen-thuy-duong.html" aria-label="Giới thiệu Nguyễn Thùy Dương " class="author-profile" x-cq-linkchecker="skip"> Giới thiệu </a> </span> | <span> <button data-modal-url="/etc/partials/kpmgpublic/peoplecontactform/peoplecontactform.html" aria-label="Email Nguyễn Thùy Dương " data-bs-backdrop="static" data-bs-keyboard="false" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-remote="/vn/vi/home/misc/people-contact-form.html/vn/vi/home/contacts/n/nguyen-thuy-duong.html" class="author-email people-connect db-form"> Email </button> </span>  | <span> <a href="tel:+84 (28) 3821 9266" aria-label="Phone Nguyễn Thùy Dương " class="author-phone" x-cq-linkchecker="skip">Phone</a> </span> </div> </div> </div> </div> </div> </div> </div> <div class="cta-container"> <button class="btn-primary-cta btn-primary-cobalt-blue columncontrol-campaign-modal db-form" title="Liên hệ" data-forremoteurl="/vn/vi/home/misc/contact-form.campaign.html" data-formodalurl="/etc/partials/kpmgpublic/contact-form/contact-form.html" data-campaigntitle="Liên hệ với chúng tôi" data-campaigndescription="Gửi câu hỏi hoặc yêu cầu dịch vụ tư vấn" data-campaignflag="true" data-campaigntoken="SWUN+YEvPwXSTDmJ3eQWxw=="> Liên hệ </button> </div> </section> </div> </div><div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicsubnavigation parbase aem-GridColumn aem-GridColumn--default--12"> <section class="wrapper-dynamicsubnavigation react-component" data-current-page-path="/vn/vi/home/services/thue.html" data-auto-sub-nav-items-url="/content/kpmgpublic/vn/vi/home/services.dynamicsubnav.json" data-previous-menu="Previous Menu" data-title="" data-is-manual-mode="false" data-is-author="false" data-is-authored="true" data-links=""> </section> </div> </div></div> </div></div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"vi":"Đóng"},"checkbox":true,"value":"checked","distinctPrivacyPolicy":"2","label":{"vi":"Tôi đồng ý"}}],"countries":[{"country":"vn","languages":["vi"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"Quyền Riêng tư của KPMG","anchor":"/vn/vi/home/misc/quyen-rieng-tu.html"}],"text":{"vi":"Trang web này sử dụng cookies để đảm bảo chức năng cần thiết của trang web và cải thiện trải nghiệm trực tuyến cho người dùng. Bằng việc truy cập vào trang web này, bạn chấp nhận việc kích hoạt và sử dụng cookies theo Điều khoản về Quyền Riêng tư của KPMG."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="vn:vi:home:services:thue";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"04/18/2030",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"vi",country:"vn",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"services",subCategory2:"tax",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script src="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js"></script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"vi":"Đóng"},"checkbox":true,"value":"checked","distinctPrivacyPolicy":"2","label":{"vi":"Tôi đồng ý"}}],"countries":[{"country":"vn","languages":["vi"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"Quyền Riêng tư của KPMG","anchor":"/vn/vi/home/misc/quyen-rieng-tu.html"}],"text":{"vi":"Trang web này sử dụng cookies để đảm bảo chức năng cần thiết của trang web và cải thiện trải nghiệm trực tuyến cho người dùng. Bằng việc truy cập vào trang web này, bạn chấp nhận việc kích hoạt và sử dụng cookies theo Điều khoản về Quyền Riêng tư của KPMG."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/vn/vi/home/misc/legal.html"> Pháp lý </a> </li> <li class="footer-padding"> <a href="/vn/vi/home/misc/quyen-rieng-tu.html"> Bảo mật </a> </li> <li> <a href="/vn/vi/home/misc/accessibility.html"> Khả năng truy cập </a> </li> <li class="footer-padding"> <a href="/vn/vi/home/misc/sitemap.html"> Sơ đồ trang Web </a> </li> <li> <a href="/vn/vi/home/misc/help.html"> Hỗ trợ </a> </li> <li> <a href="/vn/vi/home/misc/glossary.html"> Thuật ngữ </a> </li> <li class="footer-padding"> <a href="/vn/en/home/misc/sitemap.html"> Sitemaps </a> </li> </ul> <ul class="links mobile-only"> <li> <a href="/vn/vi/home/misc/legal.html"> Pháp lý </a> </li> <li> <a href="/vn/vi/home/misc/quyen-rieng-tu.html"> Bảo mật </a> </li> <li> <a href="/vn/vi/home/misc/accessibility.html"> Khả năng truy cập </a> </li> <li> <a href="/vn/vi/home/misc/sitemap.html"> Sơ đồ trang Web </a> </li> <li> <a href="/vn/vi/home/misc/help.html"> Hỗ trợ </a> </li> <li class=""> <a href="/vn/vi/home/misc/glossary.html"> Thuật ngữ </a> </li> <li class=""> <a href="/vn/en/home/misc/sitemap.html"> Sitemaps </a> </li> <li> <a href="/vn/vi/home/lien-he.html"> Liên hệ </a> </li> <li> <a href="/vn/vi/home/lien-he.html"> Gửi yêu cầu cho chúng tôi </a> </li> <li> <a href="/vn/vi/home/gioi-thieu/dia-diem-van-phong.html"> Văn phòng </a> </li> <li> <a href="/vn/en/home/media.html"> Truyền thông </a> </li> <li> <a href="/vn/vi/home/truyen-thong/thong-tin-bao-chi.html"> Ấn phẩm </a> </li> <li> <a href="https://home.kpmg/vn/en/home/insights/kpmg-in-the-news.html" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Tin tức KPMG <span class="sr-only"></span> </a> </li> <li> <a href="https://home.kpmg/vn/en/home/services/tax/tax-tools-and-resources/tax-alerts.html" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Bản tin nhanh về Thuế <span class="sr-only"></span> </a> </li> <li> <a href="/vn/vi/home/gioi-thieu.html"> Giới thiệu </a> </li> <li> <a href="/vn/en/home/alumni.html"> Alumni </a> </li> <li> <a href="/vn/vi/home/services/kpmg-ondemand.html"> KPMG OnDemand </a> </li> <li> <a href="/vn/en/home/services/ifrs-academy.html"> IFRS Academy </a> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> </ul> </section> </div> </div>  <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/vn/vi/home/lien-he.html"> Liên hệ </a> </li> <li class="org-submenu"> <a href="/vn/vi/home/lien-he.html"> Gửi yêu cầu cho chúng tôi </a> </li> <li class="org-submenu"> <a href="/vn/vi/home/gioi-thieu/dia-diem-van-phong.html"> Văn phòng </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/vn/en/home/media.html"> Truyền thông </a> </li> <li class="org-submenu"> <a href="/vn/vi/home/truyen-thong/thong-tin-bao-chi.html"> Ấn phẩm </a> </li> <li class="org-submenu"> <a href="https://home.kpmg/vn/en/home/insights/kpmg-in-the-news.html" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Tin tức KPMG <span class="sr-only"></span> </a> </li> <li class="org-submenu"> <a href="https://home.kpmg/vn/en/home/services/tax/tax-tools-and-resources/tax-alerts.html" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Bản tin nhanh về Thuế <span class="sr-only"></span> </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/vn/vi/home/gioi-thieu.html"> Giới thiệu </a> </li> <li class="org-submenu"> <a href="/vn/en/home/alumni.html"> Alumni </a> </li> <li class="org-submenu"> <a href="/vn/vi/home/services/kpmg-ondemand.html"> KPMG OnDemand </a> </li> <li class="org-submenu"> <a href="/vn/en/home/services/ifrs-academy.html"> IFRS Academy </a> </li> </ul> </div> </div>  <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Đề nghị Mời thầu </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/vn/vi/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <html> <head/> <body> <p>© 2025 KPMG Limited, KPMG Tax and Advisory Limited, KPMG Law Limited, KPMG Services Company Limited, all Vietnamese one member limited liability companies and member firms of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. </p> <p> </p> <p>For more detail about the structure of the KPMG global organization please visit <a href="https://kpmg.com/xx/en/home/misc/governance.html">https://kpmg.com/governance</a>.<br/> </p> </body></html> </div> </div> </footer> </div> </div> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <script src="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-base.js"></script> <script src="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-dependencies.js"></script> <script src="/etc.clientlibs/kpmgxfsite/clientlibs/clientlib-site.js"></script> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.1e687ad3c17022943a95.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.74688767d44491d0330c.js"},"stickybar":{"js":"/etc/scripts/stickybar.e81a4d18fd103babc06e.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.725962fe301df5cdaada.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.409fbb7a8c6a67019345.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.378ba5fbeb69ecd0129f.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.85746a288321a8529e49.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.b5f3429d131c7e4e2183.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.5ef18bd9c72d76e6c689.js"},"vendor":{"js":"/etc/scripts/vendor.d7f6aeef0146e51696b6.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.98646a4c331200b29a8c.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.d397a043296a2c4837e3.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.9aa153de19b60f88fc22.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.cdcb7514099d6a626738.js"},"searchresults":{"js":"/etc/scripts/searchresults.01033d8a8d82beb0545e.js"},"fgecta":{"js":"/etc/scripts/fgecta.392cb426323d60f7837b.js"},"profile":{"js":"/etc/scripts/profile.00ca10d89f1df979fdb1.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.0f47c85e52f8afd45369.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.03390c94bc49df2619ae.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.29216b11773a7b088772.js"},"librarylist":{"js":"/etc/scripts/librarylist.dbc04c2462204b05d60c.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.d6fa4a6e575319b033b5.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.9c51947be525eae9bd38.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.a1b43ee8d0a29266cb71.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.9067167cb1a10b7acae1.js"},"articlequery":{"js":"/etc/scripts/articlequery.5aff677d3a913c831477.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.b2bfb7d1d118150692af.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.febe113b08b2e56ce9cd.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.cc76962fbd12484085cb.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.89259adf9e1ba1825b5b.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.de79b1e7a58b647fad9d.js"},"interests":{"js":"/etc/scripts/interests.41d094b97c4b59d7029f.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.101665f9852b6f7a0261.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.3213038ac284e1c59721.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.ffee3a88231f8f37b8f3.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_RaBrzznC_MTxoPM3J3haLwEejwsYEvWdirKz8LXidCo-n8jqk_56-otIPv13t3Bu";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script>  <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"vi_VN","twitterDefaultText":"","shareEnabledProviders":"twitter,linkedin,facebook,googleplus","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(["/etc/clientlibs/kpmgpublic/editable-flex-template/js/editable-flex-template-785f75.js"],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(["/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js"],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> </body> </html>

CINXE.COM

Tư vấn Thuế - KPMG Việt Nam