{"id":16255,"date":"2023-06-03T13:18:47","date_gmt":"2023-06-03T13:18:47","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?page_id=16255"},"modified":"2025-06-02T16:20:36","modified_gmt":"2025-06-02T16:20:36","slug":"documents","status":"publish","type":"page","link":"https:\/\/kpm-as.com\/vi\/documents\/","title":{"rendered":"V\u0103n b\u1ea3n"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16255\" class=\"elementor elementor-16255\">\n\t\t\t\t\t\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-6de39a6 e-con-full e-flex ae-bg-gallery-type-default e-con e-parent\" data-id=\"6de39a6\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-5f4713e e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" data-id=\"5f4713e\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-7ba3a44 e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" data-id=\"7ba3a44\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-e-bg-lazyload=\"\">\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-1236b77 e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" data-id=\"1236b77\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18cbca8 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"18cbca8\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"stm-atlanta-heading-right-shape\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f83fda2 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"f83fda2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">V\u0103n B\u1ea3n Lu\u1eadt &amp; Thu\u1ebf<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-465d1bc e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" data-id=\"465d1bc\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9e5dfb e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"e9e5dfb\" data-element_type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;start&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"245\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t\t\t<button id=\"e-n-tabs-title-2451\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2451\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tLu\u1eadt\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-2452\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2452\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tK\u1ebf to\u00e1n\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-2453\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2453\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tThu\u1ebf\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"salary-document\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2454\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tB\u1ea3o hi\u1ec3m\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"e-n-tabs-title-2455\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2455\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tTi\u1ec1n l\u01b0\u01a1ng\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div class=\"has_eae_slider has_ae_slider e-active elementor-element elementor-element-9ad85ce e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-2451\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-2451\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" data-id=\"9ad85ce\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-958e665 elementor-widget elementor-widget-accordion\" data-id=\"958e665\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-accordion{text-align:left}.elementor-accordion .elementor-accordion-item{border:1px solid #d5d8dc}.elementor-accordion .elementor-accordion-item+.elementor-accordion-item{border-top:none}.elementor-accordion .elementor-tab-title{margin:0;padding:15px 20px;font-weight:700;line-height:1;cursor:pointer;outline:none}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{display:inline-block;width:1.5em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon svg{width:1em;height:1em}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-right{float:right;text-align:right}.elementor-accordion .elementor-tab-title .elementor-accordion-icon.elementor-accordion-icon-left{float:left;text-align:left}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-closed{display:block}.elementor-accordion .elementor-tab-title .elementor-accordion-icon .elementor-accordion-icon-opened,.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-closed{display:none}.elementor-accordion .elementor-tab-title.elementor-active .elementor-accordion-icon-opened{display:block}.elementor-accordion .elementor-tab-content{display:none;padding:15px 20px;border-top:1px solid #d5d8dc}@media (max-width:767px){.elementor-accordion .elementor-tab-title{padding:12px 15px}.elementor-accordion .elementor-tab-title .elementor-accordion-icon{width:1.2em}.elementor-accordion .elementor-tab-content{padding:7px 15px}}.e-con-inner>.elementor-widget-accordion,.e-con>.elementor-widget-accordion{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt ki\u1ec3m to\u00e1n<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1561\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-55_2019_qh14_410870\/\">Law no 55_2019_QH14<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-81_2015_qh13_282381\/\">Law no 81_2015_QH13<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt ph\u00e1 s\u1ea3n<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1562\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-51_2014_qh13_238641\/\">Law no 51_2014_QH13<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1563\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt d\u00e2n s\u1ef1<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1563\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-91_2015_qh13_296215\/\">Law no 91_2015_QH13<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1564\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1564\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-36_2005_qh11_2633\/\">Law no 36_2005_QH11<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1565\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt doanh nghi\u1ec7p<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1565\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-59_2020_qh14_427301\/\">Law no 59_2020_QH14<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1566\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1566\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt \u0111\u1ea7u t\u01b0<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1566\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1566\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-b61_2020_qh14_321051\/\">Law no B61_2020_QH14<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-294743a e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-2452\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-2452\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" data-id=\"294743a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c14a960 elementor-widget elementor-widget-accordion\" data-id=\"c14a960\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2021\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2021\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt k\u1ebf to\u00e1n<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2021\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2021\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-88_2015_qh13_298369\/\">Law no 88_2015_QH13<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2022\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2022\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2022\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2022\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decision-165_2002_qd-btc_50537\/\">Decision 165_2002_QD-BTC<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2023\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2023\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Th\u00f4ng t\u01b0 200<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2023\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2023\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-200_2014_tt-btc_263599\/\">Circular 200_2014_TT-BTC<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2024\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2024\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Th\u00f4ng t\u01b0 202<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2024\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2024\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-202_2016_tt-btc\/\">Circular 202_2016_TT-BTCCircular_202_2014_TT-BTC<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-14da52a e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-2453\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-2453\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" data-id=\"14da52a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-675ca11 elementor-widget elementor-widget-accordion\" data-id=\"675ca11\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1081\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1081\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1081\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1081\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-78_2014_tt-btc_236976\/\">Circular 78_2014_TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-96_2015_tt-btc_279331\/\">Circular 96_2015_TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/documentary-no-586-ctbgi-ttht\/\">Documentary_no_586CTBGI-TTHT<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/documentary-no-2894-ctyba-ttht\/\">Documentary_no_2894CTYBA-TTHT<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1082\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1082\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ngh\u1ecb \u0111\u1ecbnh 152<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1082\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1082\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decree-152_2020_nd-cp_280261\/\">Decree 152_2020_ND-CP<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1083\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1083\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1083\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1083\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-103_2014_tt-btc_243595\/\">Circular 103_2014_TT-BTC<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1084\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1084\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1084\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1084\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-111_2013_tt-btc_205356\/\">Circular 111_2013_TT-BTC<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1085\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1085\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1085\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1085\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-38_2019_qh14_387595\/\">Law no 38_2019_QH14<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1086\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1086\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1086\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1086\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/wp-content\/uploads\/2025\/06\/48_2024_QH15_556390-signed.pdf\">Law no 48_2024_QH15<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/resolution-no-198_2025_qh15\/\">Resolution no 198_2025_QH15<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/circular-219_2013_tt-btc_220761\/\">Circular 219_2013_TT-BTC<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decision-44_2023_nd-cp_569851\/\">Decision 44_2023_ND-CP<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/resolution-no-101_2023_qh15_571915\/\">Resolution no 101_2023_QH15<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/resolution-no-94_2023_nd-cp\/\">Resolution no 94_2023_N\u0110-CP<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/documentary-no-485-tct-kk\/\">Documentary no 485_TCT-K<\/a><\/li>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decree-no-64-2024-nd-cp\/\">Decree No. 64\/2024\/N\u0110-CP<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1087\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1087\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ngh\u1ecb \u0111\u1ecbnh 70<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1087\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1087\"><p><a href=\"https:\/\/kpm-as.com\/wp-content\/uploads\/2025\/06\/70_2025_ND-CP_577816-signed_compressed.pdf\">70_2025_ND-CP_577816 signed_compressed<\/a><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-151cb1f e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-2454\" role=\"tabpanel\" aria-labelledby=\"salary-document\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" data-id=\"151cb1f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c649542 elementor-widget elementor-widget-accordion\" data-id=\"c649542\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2071\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2071\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">B\u1ea3o hi\u1ec3m y t\u1ebf<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2071\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2071\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decree-146_2018_nd-cp_357505\/\">Decree 146_2018_ND-CP<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2072\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2072\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2072\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2072\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-58_2014_qh13_259700\/\">Law no 58_2014_QH13<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2073\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2073\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2073\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2073\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decision-583_qd-ttg_513152\/\">Decision 583_QD-TTg<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2074\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2074\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2074\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2074\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/law-no-12_2012_qh13_142186\/\">Law no 12_2012_QH13<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-4f75b5f e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-2455\" role=\"tabpanel\" aria-labelledby=\"e-n-tabs-title-2455\" data-tab-index=\"5\" style=\"--n-tabs-title-order: 5;\" data-id=\"4f75b5f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-151705a elementor-widget elementor-widget-accordion\" data-id=\"151705a\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 27.51 27.51\" style=\"enable-background:new 0 0 27.51 27.51;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"27.51,27.51 0,0 27.51,0 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewbox=\"0 0 38.76 19.45\" style=\"enable-background:new 0 0 38.76 19.45;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFB71B;}<\/style><polygon class=\"st0\" points=\"-0.14,0 38.76,0 19.31,19.45 \"><\/polygon><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ti\u1ec1n l\u01b0\u01a1ng<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2211\"><ul>\n<li><a href=\"https:\/\/kpm-as.com\/vi\/kpm_documents\/decree-24_2023_nd-cp_432518\/\">Decree 24_2023_ND-CP<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-00191d3 e-con-full hidden e-flex ae-bg-gallery-type-default e-con e-parent\" data-id=\"00191d3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-114b354 e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" data-id=\"114b354\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-e-bg-lazyload=\"\">\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-8ef688a e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" data-id=\"8ef688a\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89c71c2 elementor-widget__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"89c71c2\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"stm-atlanta-heading-right-shape\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a535f1 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"8a535f1\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Documents<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider elementor-element elementor-element-614d6f8 e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" data-id=\"614d6f8\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ace27f e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"4ace27f\" data-element_type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;start&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"784\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t\t\t<button id=\"tax\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-7841\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tThu\u1ebf\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"other-tax-document\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-7842\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tOther Tax\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"invoice-tax-document\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-7843\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tInvoice\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<button id=\"admin-tax-document\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-7844\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t\tTax  Administration\t\t\t\t<\/span>\n\t\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div class=\"has_eae_slider has_ae_slider e-active elementor-element elementor-element-e61b8b5 e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-7841\" role=\"tabpanel\" aria-labelledby=\"tax\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" data-id=\"e61b8b5\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62ff0d9 elementor-widget elementor-widget-accordion\" data-id=\"62ff0d9\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1031\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1031\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"27\" viewbox=\"0 0 22 27\" fill=\"none\"><path d=\"M1.72911e-07 13.5L21.75 0.942631L21.75 26.0574L1.72911e-07 13.5Z\" fill=\"#FFB81C\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"22\" viewbox=\"0 0 27 22\" fill=\"none\"><path d=\"M13.5 22L0.942629 0.250002L26.0574 0.25L13.5 22Z\" fill=\"#FFB81C\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Valued Added Tax<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1031\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1031\"><ul>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Decision No. 149\/2001\/Q\u0110-BTC on the promulgation and announcement of four (4) accounting standards of Vietnam (phase 1)<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Circular No. 21\/2006\/TT-BTC guiding the implementation of four accounting standards promulgated together with Decision no. 100\/2005\/QD-BTC dated December 28, 2005 of the Minister of Finance<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Decision No. 165\/2002\/Q\u0110-BTC promulgating and publicizing six (06) Vietnamese accounting standards (batch 2)<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Decision No. 12\/2005\/Q\u0110-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 4)<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Decision No. 100\/2005\/Q\u0110-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 5)<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Circular No. 20\/2006\/TT-BTC guiding the implementation of six accounting standards promulgated together with Decision no. 12\/2005\/QD-BTC dated February 15, 2005 of the Minister of Finance<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Circular No. 161\/2007\/TT-BTC guiding the implementation of sixteen accounting standards promulgated together with Decision no. 149\/2001\/QD-BTC dated December 31, 2001, Decision No. 165\/2002\/QD-BTC dated December 31, 2002 and Decision No. 234\/2003\/QD-BTC Dated December 30, 2003 of the Minister of Finance<\/a><\/li>\n<li><a href=\"\/vi\/documents\/constructing-a-best-in-class-global\/\">Circular No. 200\/2014\/TT-BTC on guidelines for accounting policies for enterprises<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1032\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1032\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"27\" viewbox=\"0 0 22 27\" fill=\"none\"><path d=\"M1.72911e-07 13.5L21.75 0.942631L21.75 26.0574L1.72911e-07 13.5Z\" fill=\"#FFB81C\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"22\" viewbox=\"0 0 27 22\" fill=\"none\"><path d=\"M13.5 22L0.942629 0.250002L26.0574 0.25L13.5 22Z\" fill=\"#FFB81C\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Corporate Income Tax<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1032\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1032\"><p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1033\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1033\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"27\" viewbox=\"0 0 22 27\" fill=\"none\"><path d=\"M1.72911e-07 13.5L21.75 0.942631L21.75 26.0574L1.72911e-07 13.5Z\" fill=\"#FFB81C\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"22\" viewbox=\"0 0 27 22\" fill=\"none\"><path d=\"M13.5 22L0.942629 0.250002L26.0574 0.25L13.5 22Z\" fill=\"#FFB81C\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Personal Income Tax<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1033\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1033\"><p>N\u1ed9i dung c\u1ee7a Accordion<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-4475358 e-con-full e-flex ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-7842\" role=\"tabpanel\" aria-labelledby=\"other-tax-document\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" data-id=\"4475358\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d32ed9e elementor-widget elementor-widget-accordion\" data-id=\"d32ed9e\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Accordion #1<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2211\"><p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Accordion #2<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2212\"><p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-5a93839 e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-7843\" role=\"tabpanel\" aria-labelledby=\"invoice-tax-document\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" data-id=\"5a93839\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"has_eae_slider has_ae_slider  elementor-element elementor-element-9755963 e-flex e-con-boxed ae-bg-gallery-type-default e-con e-child\" id=\"e-n-tab-content-7844\" role=\"tabpanel\" aria-labelledby=\"admin-tax-document\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" data-id=\"9755963\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"has_eae_slider has_ae_slider elementor-section elementor-top-section elementor-element elementor-element-a69f8ff third_bg_color elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default ae-bg-gallery-type-default\" data-id=\"a69f8ff\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider has_ae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6277cb8 ae-bg-gallery-type-default\" data-id=\"6277cb8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97d1c0a elementor-widget elementor-widget-vc_cta\" data-id=\"97d1c0a\" data-element_type=\"widget\" data-widget_type=\"vc_cta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n<div class=\"ce_cta ce_cta_63960ddb6a2cfe427b711c2ef2fe8a02 ce_text_left third_bg_color add_button_right btn_align_right btn_button_block_true btn_has_icon btn_has_icon_on_the_right\" id=\"\">\n\t<div class=\"ce_cta__content\">\n\t\t<div class=\"ce_cta__content__header\">\n\t\t\t<h2  class='ce_cta__content__title'>H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi c\u00e1c Chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i cho c\u00e1c gi\u1ea3i ph\u00e1p chi\u1ebfn l\u01b0\u1ee3c<\/h2>\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t<div class=\"ce_cta__action\">\n\t\t<a\n\t\t\thref=\"https:\/\/kpm-as.com\/vi\/contact\/\"\n\t\t\t\t\t\ttarget=\"_self\"\n\t\t\tclass=\"button\t\t\tfooter-btn\">\n\t\t\t<span>Li\u00ean l\u1ea1c<\/span>\n\t\t\t\t\t\t<i class=\"stm-right-arrow\"><\/i>\n\t\t\t\t\t<\/a>\n\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Law &#038; Tax Documents Law Accounting Tax Insurance Salary Audit law Law no 55_2019_QH14 Law no 81_2015_QH13 Bankruptcy law Law no 51_2014_QH13 Civil Law Law no 91_2015_QH13 Commercial law Law no 36_2005_QH11 Enterprise law Law no 59_2020_QH14 Investment law Law no B61_2020_QH14 Accounting Law Law no 88_2015_QH13 Accounting Standards Decision 165_2002_QD-BTC Circular 200 Circular 200_2014_TT-BTC<\/p>","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/pages\/16255"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=16255"}],"version-history":[{"count":283,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/pages\/16255\/revisions"}],"predecessor-version":[{"id":22503,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/pages\/16255\/revisions\/22503"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=16255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}