diff --git a/fe-admin/src/components/pe/PeDetailTabs.tsx b/fe-admin/src/components/pe/PeDetailTabs.tsx
index 84a11f4..dd753d5 100644
--- a/fe-admin/src/components/pe/PeDetailTabs.tsx
+++ b/fe-admin/src/components/pe/PeDetailTabs.tsx
@@ -33,6 +33,7 @@ import {
   type PeDepartmentOpinion,
   type PeDetailBundle,
   type PeDetailRow,
+  type PeLevelOpinion,
   type PeQuote,
   type PeSupplier,
 } from '@/types/purchaseEvaluation'
@@ -173,13 +174,17 @@ export function PeDetailTabs({
         <Section title={`4. Hạng mục + Báo giá (${evaluation.details.length})`}>
           <ItemsTab ev={evaluation} readOnly={readOnly} />
         </Section>
-        <Section title="5. Ý kiến 4 phòng ban (sign-off)">
+        <Section title="5. Ý kiến cấp duyệt (sign-off theo workflow)">
           {mode === 'workspace' && (
             <div className="mb-3 rounded border border-amber-200 bg-amber-50 px-3 py-2 text-[12px] text-amber-800">
-              Ý kiến + chữ ký nhập khi duyệt phiếu — vào menu &ldquo;Duyệt&rdquo; để ký.
+              Ý kiến + chữ ký auto đồng bộ khi NV duyệt phiếu — vào menu &ldquo;Duyệt&rdquo; để ký.
             </div>
           )}
-          <DepartmentOpinionsSection ev={evaluation} readOnly={opinionsReadOnly} />
+          {/* Mig 26 — V2 dynamic theo ApprovalWorkflowLevel. V1 phiếu cũ
+              fallback render 4 box CỨNG readOnly (data legacy giữ Mig 15). */}
+          {evaluation.approvalWorkflowId
+            ? <LevelOpinionsSectionV2 ev={evaluation} />
+            : <DepartmentOpinionsSection ev={evaluation} readOnly={opinionsReadOnly} />}
         </Section>
       </div>
 
@@ -377,6 +382,123 @@ function OpinionBox({
   )
 }
 
+// ===== Section 5 V2 — Ý kiến cấp duyệt dynamic (Mig 26 — Session 19) =====
+//
+// Render theo workflow đã pin: forEach Step → forEach Level (Cấp) → forEach
+// approver (NV). Mỗi NV = 1 OpinionBox (read-only). Service ApproveV2Async
+// auto sync comment khi duyệt (Q1=1B). Empty list → fallback message.
+//
+// Layout 5A: header "Bước N — Phòng X" badge + grid-cols-2 cho N approvers
+// (wrap nếu N>2). Admin override badge khi SignedByUserId !== ApproverUserId.
+
+function LevelOpinionsSectionV2({ ev }: { ev: PeDetailBundle }) {
+  const flow = ev.approvalFlow
+  const opinions = ev.levelOpinions
+
+  if (!flow || flow.steps.length === 0) {
+    return (
+      <div className="rounded border border-slate-200 bg-slate-50 px-3 py-2 text-[12px] text-slate-500">
+        Workflow chưa được cấu hình hoặc chưa có cấp duyệt nào.
+      </div>
+    )
+  }
+
+  return (
+    <div className="space-y-4">
+      {flow.steps.map(step => {
+        const totalApprovers = step.levels.reduce((n, l) => n + l.approvers.length, 0)
+        return (
+          <div key={step.order} className="rounded-lg border border-slate-200 bg-slate-50/50 p-3">
+            <div className="mb-2.5 flex flex-wrap items-center gap-2">
+              <span className="text-[12px] font-bold uppercase tracking-wide text-slate-700">
+                Bước {step.order} — {step.name}
+              </span>
+              {step.departmentName && (
+                <span className="rounded bg-emerald-50 px-1.5 py-0.5 text-[10px] font-medium text-emerald-700">
+                  {step.departmentName}
+                </span>
+              )}
+              {totalApprovers > 1 && (
+                <span className="text-[10px] text-slate-400">
+                  ({totalApprovers} người duyệt)
+                </span>
+              )}
+            </div>
+            <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+              {step.levels.flatMap(level =>
+                level.approvers.map(approver => {
+                  const opinion = opinions.find(o =>
+                    o.stepOrder === step.order
+                    && o.levelOrder === level.order
+                    && o.approverUserId === approver.userId,
+                  ) ?? null
+                  return (
+                    <LevelOpinionBox
+                      key={`${step.order}-${level.order}-${approver.userId}`}
+                      levelOrder={level.order}
+                      approverUserId={approver.userId}
+                      approverName={approver.fullName}
+                      opinion={opinion}
+                    />
+                  )
+                }),
+              )}
+            </div>
+          </div>
+        )
+      })}
+    </div>
+  )
+}
+
+function LevelOpinionBox({
+  levelOrder,
+  approverUserId,
+  approverName,
+  opinion,
+}: {
+  levelOrder: number
+  approverUserId: string
+  approverName: string
+  opinion: PeLevelOpinion | null
+}) {
+  const isSigned = !!opinion
+  const isAdminOverride = isSigned && opinion!.signedByUserId !== approverUserId
+
+  return (
+    <div className={cn(
+      'rounded-lg border bg-white p-3',
+      isSigned ? 'border-emerald-200' : 'border-slate-200',
+    )}>
+      <div className="mb-2 flex items-start justify-between gap-2">
+        <div className="min-w-0 flex-1">
+          <h4 className="text-[13px] font-semibold text-slate-700">
+            Cấp {levelOrder} — <span className="text-slate-900">{approverName}</span>
+          </h4>
+          {isAdminOverride && (
+            <div className="mt-1 inline-flex items-center gap-1 rounded bg-amber-50 px-1.5 py-0.5 text-[10px] font-medium text-amber-700">
+              ⚠ Admin <strong>{opinion!.signedByFullName}</strong> duyệt thay
+            </div>
+          )}
+        </div>
+        {isSigned && (
+          <span className="inline-flex shrink-0 items-center gap-1 rounded-full bg-emerald-100 px-2 py-0.5 text-[10px] font-medium text-emerald-700">
+            <Check className="h-3 w-3" /> Đã duyệt
+          </span>
+        )}
+      </div>
+      <div className="min-h-[40px] whitespace-pre-wrap text-sm text-slate-800">
+        {opinion?.comment ?? <span className="italic text-slate-400">— chưa duyệt</span>}
+      </div>
+      {isSigned && (
+        <div className="mt-2 border-t border-slate-100 pt-1.5 text-[11px] text-slate-500">
+          {new Date(opinion!.signedAt).toLocaleString('vi-VN')}
+        </div>
+      )}
+    </div>
+  )
+}
+
 // ===== Exports cho Panel 3 — Approvals history + Changelog =====
 
 export function PeApprovalsSection({ ev }: { ev: PeDetailBundle }) {
diff --git a/fe-admin/src/types/purchaseEvaluation.ts b/fe-admin/src/types/purchaseEvaluation.ts
index 4c0ec47..f6d1027 100644
--- a/fe-admin/src/types/purchaseEvaluation.ts
+++ b/fe-admin/src/types/purchaseEvaluation.ts
@@ -298,6 +298,27 @@ export type PeDepartmentOpinion = {
   userName: string | null
 }
 
+// Mig 26 (Session 19) — Section 5 V2 dynamic theo ApprovalWorkflowLevel.
+// Service ApproveV2Async UPSERT auto khi NV duyệt (Q1=1B). Empty list cho
+// phiếu V1 / V2 chưa có cấp nào duyệt → FE fallback message.
+// `signedByUserId !== approverUserId` → FE banner "Admin duyệt thay".
+export type PeLevelOpinion = {
+  id: string
+  approvalWorkflowLevelId: string
+  stepOrder: number
+  stepName: string
+  stepDepartmentId: string | null
+  stepDepartmentName: string | null
+  levelOrder: number
+  levelName: string | null
+  approverUserId: string
+  approverFullName: string | null
+  comment: string
+  signedAt: string
+  signedByUserId: string
+  signedByFullName: string
+}
+
 // 2-stage department approval (Migration 16) — Stage 1=Review NV, 2=Confirm TPB.
 // BLOCK transition khi NV review chưa có TPB confirm cùng (PE, Phase, Dept).
 // CanBypassReview=true → NV được Stage=Confirm + IsBypassed=true (skip Review).
@@ -366,5 +387,7 @@ export type PeDetailBundle = {
   approvals: PeApproval[]
   attachments: PeAttachment[]
   departmentOpinions: PeDepartmentOpinion[]
+  // Mig 26 — Section 5 V2 dynamic. Empty cho V1 / V2 chưa có cấp duyệt.
+  levelOpinions: PeLevelOpinion[]
   workflow: PeWorkflowSummary
 }
diff --git a/fe-user/src/components/pe/PeDetailTabs.tsx b/fe-user/src/components/pe/PeDetailTabs.tsx
index 84a11f4..dd753d5 100644
--- a/fe-user/src/components/pe/PeDetailTabs.tsx
+++ b/fe-user/src/components/pe/PeDetailTabs.tsx
@@ -33,6 +33,7 @@ import {
   type PeDepartmentOpinion,
   type PeDetailBundle,
   type PeDetailRow,
+  type PeLevelOpinion,
   type PeQuote,
   type PeSupplier,
 } from '@/types/purchaseEvaluation'
@@ -173,13 +174,17 @@ export function PeDetailTabs({
         <Section title={`4. Hạng mục + Báo giá (${evaluation.details.length})`}>
           <ItemsTab ev={evaluation} readOnly={readOnly} />
         </Section>
-        <Section title="5. Ý kiến 4 phòng ban (sign-off)">
+        <Section title="5. Ý kiến cấp duyệt (sign-off theo workflow)">
           {mode === 'workspace' && (
             <div className="mb-3 rounded border border-amber-200 bg-amber-50 px-3 py-2 text-[12px] text-amber-800">
-              Ý kiến + chữ ký nhập khi duyệt phiếu — vào menu &ldquo;Duyệt&rdquo; để ký.
+              Ý kiến + chữ ký auto đồng bộ khi NV duyệt phiếu — vào menu &ldquo;Duyệt&rdquo; để ký.
             </div>
           )}
-          <DepartmentOpinionsSection ev={evaluation} readOnly={opinionsReadOnly} />
+          {/* Mig 26 — V2 dynamic theo ApprovalWorkflowLevel. V1 phiếu cũ
+              fallback render 4 box CỨNG readOnly (data legacy giữ Mig 15). */}
+          {evaluation.approvalWorkflowId
+            ? <LevelOpinionsSectionV2 ev={evaluation} />
+            : <DepartmentOpinionsSection ev={evaluation} readOnly={opinionsReadOnly} />}
         </Section>
       </div>
 
@@ -377,6 +382,123 @@ function OpinionBox({
   )
 }
 
+// ===== Section 5 V2 — Ý kiến cấp duyệt dynamic (Mig 26 — Session 19) =====
+//
+// Render theo workflow đã pin: forEach Step → forEach Level (Cấp) → forEach
+// approver (NV). Mỗi NV = 1 OpinionBox (read-only). Service ApproveV2Async
+// auto sync comment khi duyệt (Q1=1B). Empty list → fallback message.
+//
+// Layout 5A: header "Bước N — Phòng X" badge + grid-cols-2 cho N approvers
+// (wrap nếu N>2). Admin override badge khi SignedByUserId !== ApproverUserId.
+
+function LevelOpinionsSectionV2({ ev }: { ev: PeDetailBundle }) {
+  const flow = ev.approvalFlow
+  const opinions = ev.levelOpinions
+
+  if (!flow || flow.steps.length === 0) {
+    return (
+      <div className="rounded border border-slate-200 bg-slate-50 px-3 py-2 text-[12px] text-slate-500">
+        Workflow chưa được cấu hình hoặc chưa có cấp duyệt nào.
+      </div>
+    )
+  }
+
+  return (
+    <div className="space-y-4">
+      {flow.steps.map(step => {
+        const totalApprovers = step.levels.reduce((n, l) => n + l.approvers.length, 0)
+        return (
+          <div key={step.order} className="rounded-lg border border-slate-200 bg-slate-50/50 p-3">
+            <div className="mb-2.5 flex flex-wrap items-center gap-2">
+              <span className="text-[12px] font-bold uppercase tracking-wide text-slate-700">
+                Bước {step.order} — {step.name}
+              </span>
+              {step.departmentName && (
+                <span className="rounded bg-emerald-50 px-1.5 py-0.5 text-[10px] font-medium text-emerald-700">
+                  {step.departmentName}
+                </span>
+              )}
+              {totalApprovers > 1 && (
+                <span className="text-[10px] text-slate-400">
+                  ({totalApprovers} người duyệt)
+                </span>
+              )}
+            </div>
+            <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+              {step.levels.flatMap(level =>
+                level.approvers.map(approver => {
+                  const opinion = opinions.find(o =>
+                    o.stepOrder === step.order
+                    && o.levelOrder === level.order
+                    && o.approverUserId === approver.userId,
+                  ) ?? null
+                  return (
+                    <LevelOpinionBox
+                      key={`${step.order}-${level.order}-${approver.userId}`}
+                      levelOrder={level.order}
+                      approverUserId={approver.userId}
+                      approverName={approver.fullName}
+                      opinion={opinion}
+                    />
+                  )
+                }),
+              )}
+            </div>
+          </div>
+        )
+      })}
+    </div>
+  )
+}
+
+function LevelOpinionBox({
+  levelOrder,
+  approverUserId,
+  approverName,
+  opinion,
+}: {
+  levelOrder: number
+  approverUserId: string
+  approverName: string
+  opinion: PeLevelOpinion | null
+}) {
+  const isSigned = !!opinion
+  const isAdminOverride = isSigned && opinion!.signedByUserId !== approverUserId
+
+  return (
+    <div className={cn(
+      'rounded-lg border bg-white p-3',
+      isSigned ? 'border-emerald-200' : 'border-slate-200',
+    )}>
+      <div className="mb-2 flex items-start justify-between gap-2">
+        <div className="min-w-0 flex-1">
+          <h4 className="text-[13px] font-semibold text-slate-700">
+            Cấp {levelOrder} — <span className="text-slate-900">{approverName}</span>
+          </h4>
+          {isAdminOverride && (
+            <div className="mt-1 inline-flex items-center gap-1 rounded bg-amber-50 px-1.5 py-0.5 text-[10px] font-medium text-amber-700">
+              ⚠ Admin <strong>{opinion!.signedByFullName}</strong> duyệt thay
+            </div>
+          )}
+        </div>
+        {isSigned && (
+          <span className="inline-flex shrink-0 items-center gap-1 rounded-full bg-emerald-100 px-2 py-0.5 text-[10px] font-medium text-emerald-700">
+            <Check className="h-3 w-3" /> Đã duyệt
+          </span>
+        )}
+      </div>
+      <div className="min-h-[40px] whitespace-pre-wrap text-sm text-slate-800">
+        {opinion?.comment ?? <span className="italic text-slate-400">— chưa duyệt</span>}
+      </div>
+      {isSigned && (
+        <div className="mt-2 border-t border-slate-100 pt-1.5 text-[11px] text-slate-500">
+          {new Date(opinion!.signedAt).toLocaleString('vi-VN')}
+        </div>
+      )}
+    </div>
+  )
+}
+
 // ===== Exports cho Panel 3 — Approvals history + Changelog =====
 
 export function PeApprovalsSection({ ev }: { ev: PeDetailBundle }) {
diff --git a/fe-user/src/types/purchaseEvaluation.ts b/fe-user/src/types/purchaseEvaluation.ts
index 0ad58a3..ebe3c7f 100644
--- a/fe-user/src/types/purchaseEvaluation.ts
+++ b/fe-user/src/types/purchaseEvaluation.ts
@@ -295,6 +295,27 @@ export type PeDepartmentOpinion = {
   userName: string | null
 }
 
+// Mig 26 (Session 19) — Section 5 V2 dynamic theo ApprovalWorkflowLevel.
+// Service ApproveV2Async UPSERT auto khi NV duyệt (Q1=1B). Empty list cho
+// phiếu V1 / V2 chưa có cấp nào duyệt → FE fallback message.
+// `signedByUserId !== approverUserId` → FE banner "Admin duyệt thay".
+export type PeLevelOpinion = {
+  id: string
+  approvalWorkflowLevelId: string
+  stepOrder: number
+  stepName: string
+  stepDepartmentId: string | null
+  stepDepartmentName: string | null
+  levelOrder: number
+  levelName: string | null
+  approverUserId: string
+  approverFullName: string | null
+  comment: string
+  signedAt: string
+  signedByUserId: string
+  signedByFullName: string
+}
+
 // 2-stage department approval (Migration 16) — Stage 1=Review NV, 2=Confirm TPB.
 // BLOCK transition khi NV review chưa có TPB confirm cùng (PE, Phase, Dept).
 // CanBypassReview=true → NV được Stage=Confirm + IsBypassed=true (skip Review).
@@ -363,5 +384,7 @@ export type PeDetailBundle = {
   approvals: PeApproval[]
   attachments: PeAttachment[]
   departmentOpinions: PeDepartmentOpinion[]
+  // Mig 26 — Section 5 V2 dynamic. Empty cho V1 / V2 chưa có cấp duyệt.
+  levelOpinions: PeLevelOpinion[]
   workflow: PeWorkflowSummary
 }