{"id":4887,"date":"2026-03-06T15:28:19","date_gmt":"2026-03-06T08:28:19","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4887"},"modified":"2026-03-06T15:28:19","modified_gmt":"2026-03-06T08:28:19","slug":"cong-van-1258","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-1258\/","title":{"rendered":"Official Document 1258\/CT-CS: Detailed guidance on the latest VAT regulations for 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-nha-dat\/toan-van-cong-van-1258ctcs-cuc-thue-huong-dan-ve-thue-gtgt-moi-nhat-2026-15981.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Official Document 1258\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> Issued on March 3, 2026, by the Tax Department, Circular 1258\/CT-CS is a crucial legal document guiding Value Added Tax (VAT) obligations. In the new economic context, understanding the Tax Department&#039;s guidelines in Circular 1258\/CT-CS helps businesses avoid risks related to tax arrears and administrative penalties. This also helps optimize the tax declaration process in accordance with current regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 1258\/CT-CS clarifies cases of exemption from legal liability when taxpayers comply with guidance documents from state agencies. For accountants and tax consultants, in-depth analysis of Circular 1258\/CT-CS is a prerequisite for ensuring transparency in financial reporting. Let&#039;s delve into the details of the new points in this document with MAN \u2013 Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Key content of Official Letter 1258\/CT-CS of 2026<\/b><\/h2>\n<figure id=\"attachment_4889\" aria-describedby=\"caption-attachment-4889\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4889\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Noi-dung-trong-tam-cua-Cong-van-1258_CT-CS-nam-2026.jpg\" alt=\"N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 1258_CT-CS n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Noi-dung-trong-tam-cua-Cong-van-1258_CT-CS-nam-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Noi-dung-trong-tam-cua-Cong-van-1258_CT-CS-nam-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Noi-dung-trong-tam-cua-Cong-van-1258_CT-CS-nam-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Noi-dung-trong-tam-cua-Cong-van-1258_CT-CS-nam-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Noi-dung-trong-tam-cua-Cong-van-1258_CT-CS-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4889\" class=\"wp-caption-text\">Key content of Official Letter 1258_CT-CS of 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The main content of Official Letter 1258\/CT-CS focuses on resolving VAT issues related to raw silk products and the principles for applying guiding documents to exempt penalties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Key legal basis cited<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully understand the spirit of Official Letter 1258\/CT-CS, we need to examine the legal framework on which the Tax Department based its guidance:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Value Added Tax Law 2008 (amended and supplemented by Law No. 106\/2016\/QH13):<\/b><span style=\"font-weight: 400;\"> Regulations regarding tax rates under Article 10% and categories exempt from tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Tax Administration 2019 (Article 16):<\/b><span style=\"font-weight: 400;\"> Affirming the right of taxpayers not to be penalized if they follow the instructions of the Tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 125\/2020\/ND-CP (Article 9):<\/b><span style=\"font-weight: 400;\"> Regulations specifying cases where administrative penalties are not imposed for tax and invoice violations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 80\/2021\/TT-BTC &amp; Circular 40\/2025\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Instructions on tax filing procedures and the latest forms.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>VAT treatment for raw silk products<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 1258\/CT-CS, the Tax Department has agreed on a plan for handling unspun raw silk. This is a continuation of previous regulations. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Doanh-nghiep\/Cong-van-2395-TCT-CS-ap-dung-che-do-ke-toan-ho-kinh-doanh-67888.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Official Document 2395\/TCT-CS<\/span><\/a><span style=\"font-weight: 400;\"> To ensure consistency in management, the determination of the VAT collection period in Official Letter 1258\/CT-CS is calculated from the date the corresponding legal documents came into effect in Lam Dong and Ho Chi Minh City.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Regulations on exemption from penalties according to Official Letter 1258\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_4890\" aria-describedby=\"caption-attachment-4890\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4890\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-mien-xu-phat-theo-Cong-van-1258_CT-CS.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n x\u1eed ph\u1ea1t theo C\u00f4ng v\u0103n 1258_CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-mien-xu-phat-theo-Cong-van-1258_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-mien-xu-phat-theo-Cong-van-1258_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-mien-xu-phat-theo-Cong-van-1258_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-mien-xu-phat-theo-Cong-van-1258_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-ve-mien-xu-phat-theo-Cong-van-1258_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4890\" class=\"wp-caption-text\">Regulations on exemption from penalties according to Official Letter 1258_CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the highlights of Circular 1258\/CT-CS is the protection of the legitimate rights of taxpayers through provisions on exemption from administrative penalties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Conditions for avoiding late payment penalties<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Official Letter 1258\/CT-CS, taxpayers will not be penalized or charged late payment fees if they comply with the previous guidance. This creates a sense of reassurance for businesses when applying the professional guidance from the Tax authorities. This regulation helps to alleviate the financial burden caused by complex changes in tax policy.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Cases to which this applies are specified in Official Letter 1258\/CT-CS.<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is a summary table of the conditions for exemption from liability as guided by Circular 1258\/CT-CS and relevant legal regulations:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of applicable cases according to Official Letter 1258\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 15.9692%; text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"width: 48.6784%; text-align: center;\"><b>Content as per Official Letter 1258\/CT-CS<\/b><\/td>\n<td style=\"width: 34.5815%; text-align: center;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.9692%; text-align: center;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"width: 48.6784%; text-align: center;\"><span style=\"font-weight: 400;\">Taxpayers should follow the instructions of the Tax authorities.<\/span><\/td>\n<td style=\"width: 34.5815%; text-align: center;\"><span style=\"font-weight: 400;\">Clause 11, Article 16 of the Law on Tax Administration<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.9692%; text-align: center;\"><span style=\"font-weight: 400;\">Administrative penalties<\/span><\/td>\n<td style=\"width: 48.6784%; text-align: center;\"><span style=\"font-weight: 400;\">No administrative penalties will be imposed for tax violations.<\/span><\/td>\n<td style=\"width: 34.5815%; text-align: center;\"><span style=\"font-weight: 400;\">Clause 2, Article 9 of Decree 125\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.9692%; text-align: center;\"><span style=\"font-weight: 400;\">Late payment penalty<\/span><\/td>\n<td style=\"width: 48.6784%; text-align: center;\"><span style=\"font-weight: 400;\">No late payment penalty for taxes.<\/span><\/td>\n<td style=\"width: 34.5815%; text-align: center;\"><span style=\"font-weight: 400;\">Article 16 of the 2019 Tax Administration Law<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.9692%; text-align: center;\"><span style=\"font-weight: 400;\">Exclusion cases<\/span><\/td>\n<td style=\"width: 48.6784%; text-align: center;\"><span style=\"font-weight: 400;\">Errors were discovered after an inspection at the headquarters.<\/span><\/td>\n<td style=\"width: 34.5815%; text-align: center;\"><span style=\"font-weight: 400;\">Article 9 of Decree 125\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having access to the data table from Official Letter 1258\/CT-CS will provide businesses with a basis for dialogue with tax authorities during tax settlements or periodic audits in 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">If your business is subject to additional tax payments but you are having difficulty determining your obligations or applying the regulations under Circular 1258\/CT-CS, please contact MAN \u2013 Master Accountant Network for assistance. <\/span><\/i><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><b><i>in-depth tax consulting<\/i><\/b><\/a> <i><span style=\"font-weight: 400;\">and <\/span><\/i><b><i>Assisting with tax procedures<\/i><\/b><i><span style=\"font-weight: 400;\">, From reviewing documents and providing explanations to tax authorities to fulfilling tax obligations in accordance with regulations, this helps businesses minimize the risk of penalties.<\/span><\/i><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<blockquote><p><strong><em>See more articles at: <a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-tndn\/\">Price list for corporate income tax settlement consulting services<\/a><\/em><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Form 01\/GTGT - Latest VAT Tax Declaration Form for 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to policy, Circular 1258\/CT-CS also reiterates the importance of complying with the new declaration forms issued by the Government and the Ministry of Finance.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Updated Decree 373\/2025\/ND-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On December 31, 2025, the Government issued Decree 373\/2025\/ND-CP amending Decree 126\/2020\/ND-CP. Accordingly, the application dossier... <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> In 2026, the latest forms must be used. Official document 1258\/CT-CS emphasizes that taxpayers need to update themselves correctly to reflect the changes. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2025-TT-BTC-sua-doi-Thong-tu-linh-vuc-quan-ly-thue-phan-dinh-tham-quyen-661397.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 40\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> Regarding tax records.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Instructions for filling out Form 01\/GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Form 01\/GTGT applies to taxpayers using the deduction method. When implementing Circular 1258\/CT-CS, accountants need to pay attention to the non-taxable revenue figures to ensure consistency between invoices and tax returns. Correctly applying the form as per Circular 1258\/CT-CS demonstrates professionalism in financial management.<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>See the full article: <\/i><\/b><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/mau-01-gtgt-moi-nhat-2026-mau-to-khai-thue-gtgt-moi-nhat-18435.html\" target=\"_blank\" rel=\"noopener\"><b><i>Form 01\/GTGT Value Added Tax Declaration 2026<\/i><\/b><\/a><b><i> here<\/i><\/b><\/p>\n<h2 style=\"text-align: justify;\"><b>Are public housing properties subject to VAT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A common legal issue that arises alongside the guidance in Official Letter 1258\/CT-CS is the tax rate on public assets.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 4 of Decree 181\/2025\/ND-CP, housing that is public property sold by the State to current tenants is exempt from Value Added Tax (VAT). This point should be noted to ensure the same application of the guidelines on tax-exempt items in Official Letter 1258\/CT-CS. This supports social welfare policies regarding housing.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the Housing Law 2023, the list of public assets exempt from VAT includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Government and local government housing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Housing for resettlement purposes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social housing is built with investment from the State.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Housing is established as public property according to regulations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The principle for determining tax-exempt items in Official Letter 1258\/CT-CS is based on the Value Added Tax Law, similar to the method used for determining tax-exempt public housing assets.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 1258\/CT-CS serves as a &quot;guidebook&quot; for businesses to handle complex VAT situations in 2026. The flexible application of the contents of Circular 1258\/CT-CS demonstrates the tax risk management capabilities of businesses. With detailed guidance on forms and penalty exemptions, this document is an important resource for all accountants.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure businesses stay on track and optimize their tax payments,<\/span><b> MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> Providing solutions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><b>Auditing services<\/b><\/a> <span style=\"font-weight: 400;\">and<\/span> <a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><b>tax accounting<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> Check compliance based on Official Letter 1258\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>In-depth tax consulting services:<\/b><span style=\"font-weight: 400;\"> Assisting in resolving issues related to tax rates and exemptions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><b>Tax settlement services<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> We offer comprehensive tax filing services, guaranteeing accuracy and committing to protecting your data.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contact MAN today to receive expert advice and help your business stand firm against any tax audit with the support of Official Letter 1258\/CT-CS.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Frequently Asked Questions about Official Document 1258\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Does Official Document 1258\/CT-CS have nationwide validity?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIn principle, Circular 1258\/CT-CS is guidance from the Tax Department for a specific case. However, the legal grounds for exemption from penalties mentioned in the circular are general regulations that businesses can refer to broadly.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What should I do if I follow Official Letter 1258\/CT-CS but am still being asked to pay a fine? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYou should directly cite the Law on Tax Administration and Decree 125\/2020\/ND-CP as clearly stated in Official Letter 1258\/CT-CS. If necessary, contact a professional firm like MAN for assistance in protecting your rights.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Will the VAT rate in 2026 change compared to Official Letter 1258\/CT-CS? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to Official Letter 1258\/CT-CS, the general tax rate remains at 10%. Cases eligible for preferential treatment or tax exemption will be implemented according to the specific list in the Value Added Tax Law.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng v\u0103n 1258\/CT-CS c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng tr\u00ean to\u00e0n qu\u1ed1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 nguy\u00ean t\u1eafc, C\u00f4ng v\u0103n 1258\/CT-CS l\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Tuy nhi\u00ean, c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 mi\u1ec5n x\u1eed ph\u1ea1t n\u00eau trong c\u00f4ng v\u0103n l\u00e0 quy \u0111\u1ecbnh chung, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham chi\u1ebfu r\u1ed9ng r\u00e3i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n 1258\/CT-CS nh\u01b0ng v\u1eabn b\u1ecb \u0111\u00f2i ph\u1ea1t? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n n\u00ean tr\u00edch d\u1eabn tr\u1ef1c ti\u1ebfp Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u00e3 n\u00eau r\u00f5 trong C\u00f4ng v\u0103n 1258\/CT-CS. N\u1ebfu c\u1ea7n, h\u00e3y li\u00ean h\u1ec7 \u0111\u01a1n v\u1ecb chuy\u00ean nghi\u1ec7p nh\u01b0 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u0103m 2026 c\u00f3 thay \u0111\u1ed5i so v\u1edbi C\u00f4ng v\u0103n 1258\/CT-CS kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo C\u00f4ng v\u0103n 1258\/CT-CS, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng v\u1eabn duy tr\u00ec \u1edf m\u1ee9c 10%. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n theo danh m\u1ee5c c\u1ee5 th\u1ec3 c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 1258\/CT-CS \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 03\/03\/2026 b\u1edfi C\u1ee5c Thu\u1ebf l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng b\u1eadc nh\u1ea5t trong vi\u1ec7c \u0111\u1ecbnh h\u01b0\u1edbng ngh\u0129a v\u1ee5 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf m\u1edbi, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1eeb C\u1ee5c Thu\u1ebf t\u1ea1i C\u00f4ng v\u0103n 1258\/CT-CS gi\u00fap doanh nghi\u1ec7p tr\u00e1nh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,7],"tags":[],"class_list":["post-4887","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=4887"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4887\/revisions"}],"predecessor-version":[{"id":4892,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/4887\/revisions\/4892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/4888"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=4887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=4887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=4887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}