{"id":5635,"date":"2026-04-14T15:21:02","date_gmt":"2026-04-14T08:21:02","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5635"},"modified":"2026-04-14T15:21:02","modified_gmt":"2026-04-14T08:21:02","slug":"cong-van-so-4446","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-so-4446\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT: M\u00e3 h\u00f3a \u0111\u01a1n bi\u00ean lai thu\u1ebf\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-4446btcct-thong-bao-ve-ma-hoa-don-bien-lai-cua-34-tinh-thanh-do-co-quan-thue-phat-hanh-223346.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/span><\/a><span style=\"font-weight: 400;\"> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 09\/04\/2026 l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1eb1m chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng m\u00e3 \u0111\u1ecbnh danh c\u01a1 quan thu\u1ebf sau qu\u00e1 tr\u00ecnh s\u00e1p nh\u1eadp v\u00e0 s\u1eafp x\u1ebfp l\u1ea1i b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh s\u1ed1 h\u00f3a v\u00e0 tinh g\u1ecdn b\u1ed9 m\u00e1y, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT xu\u1ea5t ph\u00e1t t\u1eeb nhu c\u1ea7u th\u1ef1c t\u1ebf khi s\u1ed1 l\u01b0\u1ee3ng c\u00e1c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp l\u1ea1i th\u00e0nh 34 \u0111\u01a1n v\u1ecb theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1376-QD-BTC-2025-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-Thue-tinh-663152.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 1376\/Q\u0110-CT<\/span><\/a><span style=\"font-weight: 400;\"> n\u0103m 2025. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u1ea5u tr\u00fac k\u00fd hi\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n, bi\u00ean lai \u0111\u1eb7t in v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed tr\u00ean to\u00e0n qu\u1ed1c, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng m\u00e3 s\u1ed1 m\u1edbi nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh ngh\u0129a:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT l\u00e0 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c v\u1ec1 danh m\u1ee5c m\u00e3 s\u1ed1 \u0111\u1ecbnh danh (Ph\u1ee5 l\u1ee5c I.A) \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n v\u00e0 bi\u00ean lai do c\u00e1c c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh t\u1eeb n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> C\u1eadp nh\u1eadt m\u00e3 hi\u1ec7u c\u01a1 quan thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y m\u1edbi (34 Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1) nh\u1eb1m th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd tr\u00ean to\u00e0n qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u01a1 quan Thu\u1ebf c\u00e1c c\u1ea5p, t\u1ed5 ch\u1ee9c thu ph\u00ed\/l\u1ec7 ph\u00ed, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng:<\/b><span style=\"font-weight: 400;\"> K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025, vi\u1ec7c s\u1eafp x\u1ebfp l\u1ea1i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh \u0111\u00e3 ho\u00e0n t\u1ea5t, v\u00e0 C\u00f4ng v\u0103n 4446 l\u00e0 c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n cho giai \u0111o\u1ea1n ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh ra \u0111\u1eddi v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<figure id=\"attachment_5636\" aria-describedby=\"caption-attachment-5636\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5636\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Boi-canh-ra-doi-va-can-cu-phap-ly-cua-Cong-van-so-4446-_BTC-CT.jpg\" alt=\"B\u1ed1i c\u1ea3nh ra \u0111\u1eddi v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Boi-canh-ra-doi-va-can-cu-phap-ly-cua-Cong-van-so-4446-_BTC-CT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Boi-canh-ra-doi-va-can-cu-phap-ly-cua-Cong-van-so-4446-_BTC-CT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Boi-canh-ra-doi-va-can-cu-phap-ly-cua-Cong-van-so-4446-_BTC-CT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Boi-canh-ra-doi-va-can-cu-phap-ly-cua-Cong-van-so-4446-_BTC-CT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Boi-canh-ra-doi-va-can-cu-phap-ly-cua-Cong-van-so-4446-_BTC-CT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5636\" class=\"wp-caption-text\">B\u1ed1i c\u1ea3nh ra \u0111\u1eddi v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n l\u1ebb m\u00e0 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh d\u00e0i h\u01a1i c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh. \u0110\u1ec3 hi\u1ec3u \u0111\u00fang gi\u00e1 tr\u1ecb c\u1ee7a v\u0103n b\u1ea3n n\u00e0y, ch\u00fang ta c\u1ea7n nh\u00ecn v\u00e0o c\u00e1c c\u1ed9t m\u1ed1c ph\u00e1p l\u00fd quan tr\u1ecdng \u0111i k\u00e8m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea7u ti\u00ean l\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1376\/Q\u0110-CT ng\u00e0y 30\/6\/2025. V\u0103n b\u1ea3n n\u00e0y \u0111\u00e3 quy \u0111\u1ecbnh l\u1ea1i ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a ng\u00e0nh thu\u1ebf. Theo \u0111\u00f3, h\u1ec7 th\u1ed1ng Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u01b0\u1ee3c tinh g\u1ecdn v\u00e0 s\u1eafp x\u1ebfp l\u1ea1i d\u1ef1a tr\u00ean \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh, gi\u1ea3m xu\u1ed1ng ch\u1ec9 c\u00f2n 34 Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 ch\u00ednh th\u1ee9c. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u00e1c m\u00e3 hi\u1ec7u c\u01a1 quan thu\u1ebf c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 32\/2025\/TT-BTC ng\u00e0y 31\/5\/2025. T\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 12 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 d\u1ef1 li\u1ec7u vi\u1ec7c thay \u0111\u1ed5i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i t\u00ean g\u1ecdi, s\u1ed1 l\u01b0\u1ee3ng Chi c\u1ee5c Thu\u1ebf. Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee5 th\u1ec3 v\u1ec1 m\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh, v\u00e0 \u0111\u00f3 ch\u00ednh l\u00e0 ti\u1ec1n \u0111\u1ec1 cho s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 4446.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, vi\u1ec7c th\u1ed1ng nh\u1ea5t m\u00e3 s\u1ed1 t\u1ea1i Ph\u1ee5 l\u1ee5c I.A k\u00e8m theo c\u00f4ng v\u0103n gi\u00fap c\u00e1c h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ed3ng b\u1ed9 \u0111\u1ec3 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, bi\u00ean lai m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Danh m\u1ee5c chi ti\u1ebft m\u00e3 c\u01a1 quan thu\u1ebf theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 cung c\u1ea5p m\u1ed9t b\u1ea3ng m\u00e3 h\u00f3a chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c I.A. Vi\u1ec7c nh\u1edb ch\u00ednh x\u00e1c m\u00e3 n\u00e0y gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m tra nhanh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a bi\u00ean lai thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5u h\u00ecnh \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng m\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh (Tr\u00edch nguy\u00ean v\u0103n Ph\u1ee5 l\u1ee5c I.A):<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p danh m\u1ee5c chi ti\u1ebft m\u00e3 c\u01a1 quan thu\u1ebf theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u00e3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax Authority<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00e3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax Authority<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh \u0110\u1ed3ng Th\u00e1p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh C\u00e0 Mau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Ngh\u1ec7 An<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Ninh B\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Cao B\u1eb1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh B\u1eafc Ninh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Lai Ch\u00e2u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">06<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Th\u00e1i Nguy\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh L\u00e0o Cai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">07<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Tuy\u00ean Quang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh \u0110i\u1ec7n Bi\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Ph\u00fa Th\u1ecd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh L\u1ea1ng S\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh S\u01a1n La<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Qu\u1ea3ng Ninh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Thanh H\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh H\u01b0ng Y\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">29<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Qu\u1ea3ng Tr\u1ecb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 Hu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh H\u00e0 T\u0129nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Gia Lai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Qu\u1ea3ng Ng\u00e3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh \u0110\u1eafk L\u1eafk<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">32<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh L\u00e2m \u0110\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh Kh\u00e1nh H\u00f2a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">33<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh \u0110\u1ed3ng Nai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh T\u00e2y Ninh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh An Giang<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh V\u0129nh Long<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi c\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">36<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi c\u1ee5c Thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd r\u1eb1ng, khi nh\u1eadn c\u00e1c lo\u1ea1i bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh, m\u00e3 s\u1ed1 n\u00e0y ph\u1ea3i kh\u1edbp v\u1edbi \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. \u0110\u1eb7c bi\u1ec7t, m\u00e3 35 v\u00e0 36 l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean bi\u1ec7t qu\u1ea3n l\u00fd c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9, c\u1ea7n s\u1ef1 quan t\u00e2m m\u1eadt thi\u1ebft c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn v\u00e0 c\u00e1 nh\u00e2n kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung bi\u00ean lai thu thu\u1ebf chi ti\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng ph\u1ea7n quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khi th\u1ef1c hi\u1ec7n theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT l\u00e0 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 n\u1ed9i dung tr\u00ean bi\u00ean lai. Theo kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), bi\u00ean lai thu thu\u1ebf ph\u1ea3i c\u00f3 10 n\u1ed9i dung b\u1eaft bu\u1ed9c sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(1) <\/span><b>T\u00ean lo\u1ea1i bi\u00ean lai:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3i ghi r\u00f5 l\u00e0 Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1; bi\u00ean lai in s\u1eb5n m\u1ec7nh gi\u00e1 ho\u1eb7c bi\u00ean lai thu thu\u1ebf n\u00f3i chung.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(2) <\/span><b>K\u00fd hi\u1ec7u m\u1eabu v\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai:<\/b><span style=\"font-weight: 400;\"> K\u00fd hi\u1ec7u m\u1eabu th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i, s\u1ed1 li\u00ean v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu. K\u00fd hi\u1ec7u bi\u00ean lai l\u00e0 h\u1ec7 th\u1ed1ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t c\u1ed9ng v\u1edbi 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m (V\u00ed d\u1ee5: 26 cho n\u0103m 2026).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(3) <\/span><b>S\u1ed1 bi\u00ean lai:<\/b><span style=\"font-weight: 400;\"> D\u00f9ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1. V\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed, s\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(4) <\/span><b>Li\u00ean c\u1ee7a bi\u00ean lai:<\/b><span style=\"font-weight: 400;\"> (D\u00e0nh cho b\u1ea3n gi\u1ea5y) Li\u00ean 1 l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu, li\u00ean 2 giao cho ng\u01b0\u1eddi n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(5) <\/span><b>Th\u00f4ng tin t\u1ed5 ch\u1ee9c thu:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3i c\u00f3 t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(6) <\/span><b>Th\u00f4ng tin kho\u1ea3n thu:<\/b><span style=\"font-weight: 400;\"> T\u00ean c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n (ghi b\u1eb1ng c\u1ea3 s\u1ed1 v\u00e0 ch\u1eef).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(7) <\/span><b>Th\u1eddi gian l\u1eadp:<\/b><span style=\"font-weight: 400;\"> Ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp bi\u00ean lai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(8) <\/span><b>Ch\u1eef k\u00fd:<\/b><span style=\"font-weight: 400;\"> Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n. N\u1ebfu l\u00e0 bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0 ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(9) <\/span><b>Th\u00f4ng tin \u0111\u01a1n v\u1ecb in:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in, ph\u1ea3i c\u00f3 t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn in.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(10) <\/span><b>Ng\u00f4n ng\u1eef:<\/b><span style=\"font-weight: 400;\"> Th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. N\u1ebfu c\u00f3 ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i \u0111\u1eb7t trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 tr\u00ecnh b\u00e0y tr\u00ean bi\u00ean lai theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<figure id=\"attachment_5638\" aria-describedby=\"caption-attachment-5638\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5638\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-dac-biet-ve-trinh-bay-tren-bien-lai-theo-Cong-van-so-4446-_BTC-CT.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 tr\u00ecnh b\u00e0y tr\u00ean bi\u00ean lai theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-dac-biet-ve-trinh-bay-tren-bien-lai-theo-Cong-van-so-4446-_BTC-CT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-dac-biet-ve-trinh-bay-tren-bien-lai-theo-Cong-van-so-4446-_BTC-CT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-dac-biet-ve-trinh-bay-tren-bien-lai-theo-Cong-van-so-4446-_BTC-CT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-dac-biet-ve-trinh-bay-tren-bien-lai-theo-Cong-van-so-4446-_BTC-CT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-dac-biet-ve-trinh-bay-tren-bien-lai-theo-Cong-van-so-4446-_BTC-CT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5638\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 tr\u00ecnh b\u00e0y tr\u00ean bi\u00ean lai theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c, C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT c\u0169ng nh\u1eafc nh\u1edf c\u00e1c \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc k\u1ef9 thu\u1eadt tr\u00ecnh b\u00e0y \u0111\u1ec3 ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd cao nh\u1ea5t:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u1ec1 ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> Ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng ph\u1ea3i l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean t\u1eeb 0 \u0111\u1ebfn 9. \u0110\u1ed3ng ti\u1ec1n m\u1eb7c \u0111\u1ecbnh l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam (VND). Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t thu b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed 2015, \u0111\u01a1n v\u1ecb ph\u1ea3i ghi r\u00f5 ngo\u1ea1i t\u1ec7 ho\u1eb7c quy \u0111\u1ed5i ra VND theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 120\/2016\/N\u0110-CP. Vi\u1ec7c sai l\u1ec7ch t\u1ef7 gi\u00e1 khi ghi nh\u1eadn tr\u00ean bi\u00ean lai l\u00e0 m\u1ed9t l\u1ed7i ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u1ec1 b\u1ea3ng k\u00ea \u0111\u00ednh k\u00e8m:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed qu\u00e1 nhi\u1ec1u, v\u01b0\u1ee3t qu\u00e1 s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t bi\u00ean lai, t\u1ed5 ch\u1ee9c thu \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea k\u00e8m theo. B\u1ea3ng k\u00ea n\u00e0y ph\u1ea3i do t\u1ed5 ch\u1ee9c thu t\u1ef1 thi\u1ebft k\u1ebf nh\u01b0ng b\u1eaft bu\u1ed9c ph\u1ea3i ghi r\u00f5 d\u00f2ng ch\u1eef: &#8220;k\u00e8m theo bi\u00ean lai s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8221;. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng b\u1ecf s\u00f3t, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ea3ng k\u00ea b\u1ecb coi l\u00e0 ch\u1ee9ng t\u1eeb r\u1eddi r\u1ea1c, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ch\u1ee9ng minh chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u00f4ng tin b\u1ed5 sung:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c thu c\u00f3 th\u1ec3 th\u00eam logo, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c che khu\u1ea5t n\u1ed9i dung b\u1eaft bu\u1ed9c. \u0110\u1eb7c bi\u1ec7t, c\u1ee1 ch\u1eef c\u1ee7a th\u00f4ng tin th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n c\u1ee1 ch\u1eef c\u1ee7a c\u00e1c n\u1ed9i dung ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<figure id=\"attachment_5639\" aria-describedby=\"caption-attachment-5639\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5639\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-han-cua-co-quan-thue-ve-viec-chuyen-doi-hoa-don-dien-tu-theo-Cong-van-so-4446-_BTC-CT.jpg\" alt=\"Quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-han-cua-co-quan-thue-ve-viec-chuyen-doi-hoa-don-dien-tu-theo-Cong-van-so-4446-_BTC-CT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-han-cua-co-quan-thue-ve-viec-chuyen-doi-hoa-don-dien-tu-theo-Cong-van-so-4446-_BTC-CT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-han-cua-co-quan-thue-ve-viec-chuyen-doi-hoa-don-dien-tu-theo-Cong-van-so-4446-_BTC-CT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-han-cua-co-quan-thue-ve-viec-chuyen-doi-hoa-don-dien-tu-theo-Cong-van-so-4446-_BTC-CT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Quyen-han-cua-co-quan-thue-ve-viec-chuyen-doi-hoa-don-dien-tu-theo-Cong-van-so-4446-_BTC-CT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5639\" class=\"wp-caption-text\">Quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang gi\u1ea5y l\u00e0 m\u1ed9t quy tr\u00ecnh nghi\u1ec7p v\u1ee5 c\u00f3 t\u00ednh ph\u00e1p l\u00fd cao. C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT nh\u1ea5n m\u1ea1nh s\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa c\u00e1c \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i v\u00e0 cung c\u1ea5p h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111i\u1ec1u tra. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd: h\u00f3a \u0111\u01a1n gi\u1ea5y sau khi chuy\u1ec3n \u0111\u1ed5i t\u1eeb b\u1ea3n \u0111i\u1ec7n t\u1eed ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb <\/span><b>l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 d\u00f9ng l\u00e0m ch\u1ee9ng t\u1eeb giao d\u1ecbch hay thanh to\u00e1n (tr\u1eeb lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa n\u1ed9i dung \u0111i\u1ec7n t\u1eed v\u00e0 gi\u1ea5y ph\u1ea3i tuy\u1ec7t \u0111\u1ed1i. N\u1ebfu m\u00e3 c\u01a1 quan thu\u1ebf tr\u00ean b\u1ea3n gi\u1ea5y kh\u00f4ng tr\u00f9ng kh\u1edbp v\u1edbi m\u00e3 quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 4446 do sai s\u00f3t khi in \u1ea5n, ch\u1ee9ng t\u1eeb \u0111\u00f3 s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: R\u1ee7i ro sai m\u00e3 c\u01a1 quan thu\u1ebf t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng m\u1edbi s\u00e1p nh\u1eadp<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c t\u1ebf h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng t\u1ea1i MAN, ch\u00fang t\u00f4i \u0111\u00e3 x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng cho m\u1ed9t doanh nghi\u1ec7p t\u1ea1i t\u1ec9nh Ninh B\u00ecnh (m\u00e3 04). Sau khi s\u00e1p nh\u1eadp v\u00e0 s\u1eafp x\u1ebfp l\u1ea1i theo Quy\u1ebft \u0111\u1ecbnh 1376\/Q\u0110-CT, \u0111\u01a1n v\u1ecb thu ph\u00ed t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u1eabn s\u1eed d\u1ee5ng m\u1eabu bi\u00ean lai c\u0169 c\u00f3 m\u00e3 \u0111\u1ecbnh danh ch\u01b0a c\u1eadp nh\u1eadt theo danh m\u1ee5c m\u1edbi c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p \u0111\u01b0a c\u00e1c bi\u00ean lai n\u00e0y v\u00e0o b\u00e1o c\u00e1o thu\u1ebf qu\u00fd, h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 b\u00e1o l\u1ed7i &#8220;M\u00e3 c\u01a1 quan thu\u1ebf kh\u00f4ng t\u1ed3n t\u1ea1i ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd&#8221;. \u0110i\u1ec1u n\u00e0y khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00fang h\u1ea1n cho d\u1ef1 \u00e1n \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd c\u1ee7a MAN:<\/b><span style=\"font-weight: 400;\"> Ch\u00fang t\u00f4i \u0111\u00e3 t\u01b0 v\u1ea5n doanh nghi\u1ec7p li\u00ean h\u1ec7 ngay v\u1edbi \u0111\u01a1n v\u1ecb thu ph\u00ed \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu C\u00f4ng v\u0103n 4446, th\u1ef1c hi\u1ec7n thu h\u1ed3i bi\u00ean lai sai v\u00e0 c\u1ea5p l\u1ea1i bi\u00ean lai m\u1edbi \u0111\u00fang m\u00e3 \u0111\u1ecbnh danh t\u1ec9nh Ninh B\u00ecnh (04). \u0110\u00e2y l\u00e0 b\u00e0i h\u1ecdc \u0111\u1eaft gi\u00e1 cho k\u1ebf to\u00e1n: lu\u00f4n ph\u1ea3i ki\u1ec3m tra m\u00e3 t\u1ec9nh\/th\u00e0nh ph\u1ed1 tr\u00ean ch\u1ee9ng t\u1eeb ngay khi ti\u1ebfp nh\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u00e0 theo C\u00f4ng v\u0103n 4446 \/BTC-CT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh C\u00f4ng v\u0103n 4446\/BTC-CT (2026) \u0111\u00e3 t\u1ea1o ra nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng c\u01a1 quan Thu\u1ebf v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn m\u00e3 s\u1ed1 c\u01a1 quan thu\u1ebf, TM\u0110T v\u00e0 n\u1ed9i dung ch\u1ee9ng t\u1eeb. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y kh\u00f4ng ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, ERP c\u1ee7a doanh nghi\u1ec7p. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap \u0111\u1ed1i chi\u1ebfu nhanh c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc C\u00f4ng v\u0103n 4446<\/b><\/td>\n<td style=\"text-align: center;\"><b>Theo C\u00f4ng v\u0103n 4446 \/BTC-CT (2026)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng c\u01a1 quan Thu\u1ebf t\u1ec9nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">63 \u0111\u01a1n v\u1ecb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34 \u0111\u01a1n v\u1ecb (S\u1eafp x\u1ebfp theo \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax authority code<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u0169 (TT 37\/2017)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo Ph\u1ee5 l\u1ee5c I.A C\u00f4ng v\u0103n 4446<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd TM\u0110T<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00e1n \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eadp trung t\u1ea1i Chi c\u1ee5c Thu\u1ebf TM\u0110T (M\u00e3 36)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9i dung bi\u00ean lai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 123 g\u1ed1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025 s\u1eeda \u0111\u1ed5i b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tinh g\u1ecdn t\u1eeb 63 xu\u1ed1ng 34 \u0111\u01a1n v\u1ecb Thu\u1ebf t\u1ec9nh l\u00e0 m\u1ed9t s\u1ef1 thay \u0111\u1ed5i r\u1ea5t l\u1edbn, \u0111\u00f2i h\u1ecfi h\u1ec7 th\u1ed1ng ERP v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5u h\u00ecnh l\u1ea1i ho\u00e0n to\u00e0n ph\u1ea7n m\u00e3 s\u1ed1 \u0111\u1ec3 kh\u1edbp v\u1edbi d\u1eef li\u1ec7u qu\u1ed1c gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 r\u1ee7i ro v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i nh\u1eadn th\u1ea5y C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT ch\u00ednh l\u00e0 b\u1ed9 l\u1ecdc \u0111\u1ec3 chu\u1ea9n h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb thu chi c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. R\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p c\u1ed1 t\u00ecnh l\u00e0m sai, m\u00e0 n\u1eb1m \u1edf s\u1ef1 <\/span><b>ch\u1ee7 quan v\u00e0 ch\u1eadm c\u1eadp nh\u1eadt<\/b><span style=\"font-weight: 400;\"> th\u00f4ng tin c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro t\u1eeb ph\u00eda nh\u00e0 cung c\u1ea5p:<\/b><span style=\"font-weight: 400;\"> Nhi\u1ec1u \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (b\u00ean thu ph\u00ed) c\u00f3 th\u1ec3 ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi ph\u1ea7n m\u1ec1m in bi\u00ean lai theo m\u00e3 m\u1edbi. N\u1ebfu k\u1ebf to\u00e1n doanh nghi\u1ec7p &#8220;c\u1ee9 th\u1ea5y c\u00f3 d\u1ea5u \u0111\u1ecf l\u00e0 thu&#8221; m\u00e0 kh\u00f4ng ki\u1ec3m tra m\u00e3 \u0111\u1ecbnh danh t\u1ea1i Ph\u1ee5 l\u1ee5c I.A, r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed khi thanh tra l\u00e0 c\u1ef1c k\u1ef3 cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb MAN:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp danh m\u1ee5c tra so\u00e1t:<\/b><span style=\"font-weight: 400;\"> H\u00e3y y\u00eau c\u1ea7u k\u1ebf to\u00e1n l\u1eadp b\u1ea3ng tra m\u00e3 t\u1ec9nh th\u00e0nh d\u1ef1a tr\u00ean C\u00f4ng v\u0103n 4446 v\u00e0 d\u00e1n ngay t\u1ea1i b\u00e0n l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t ch\u1eef k\u00fd s\u1ed1:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd ch\u1eef k\u00fd s\u1ed1 tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed. N\u1ebfu bi\u00ean lai c\u00f3 m\u00e3 t\u1ec9nh \u0111\u00fang nh\u01b0ng ch\u1eef k\u00fd s\u1ed1 kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c h\u1ebft h\u1ea1n, ch\u1ee9ng t\u1eeb \u0111\u00f3 v\u1eabn b\u1ecb coi l\u00e0 r\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef b\u1ea3ng k\u00ea:<\/b><span style=\"font-weight: 400;\"> Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u1ec3 th\u1ea5t l\u1ea1c b\u1ea3ng k\u00ea \u0111i k\u00e8m bi\u00ean lai. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai (n\u1ebfu l\u00e0 b\u1ea3n gi\u1ea5y) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 \u0111\u01a1n thu\u1ea7n, m\u00e0 l\u00e0 kim ch\u1ec9 nam cho vi\u1ec7c th\u1ef1c thi ph\u00e1p lu\u1eadt thu\u1ebf trong giai \u0111o\u1ea1n m\u1edbi 2026-2027. Vi\u1ec7c hi\u1ec3u \u0111\u00fang, hi\u1ec3u \u0111\u1ee7 v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 m\u00e3 c\u01a1 quan thu\u1ebf, n\u1ed9i dung bi\u00ean lai v\u00e0 quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ebd gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh, minh b\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u1ed1i so\u00e1t m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n s\u00e2u h\u01a1n v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n ph\u00ed, l\u1ec7 ph\u00ed, <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u00e0ng \u0111\u1ea7u, ch\u00fang t\u00f4i cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><b>tax settlement services<\/b><\/a><span style=\"font-weight: 400;\"> v\u00e0 so\u00e1t x\u00e9t ch\u1ee9ng t\u1eeb chuy\u00ean nghi\u1ec7p, gi\u00fap b\u1ea1n y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i.<\/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>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>L\u00e0m sao \u0111\u1ec3 bi\u1ebft m\u00e3 c\u01a1 quan thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh \u0111ang giao d\u1ecbch? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n tra c\u1ee9u tr\u1ef1c ti\u1ebfp t\u1ea1i Ph\u1ee5 l\u1ee5c I.A c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT. V\u00ed d\u1ee5: H\u00e0 N\u1ed9i l\u00e0 01, TP.HCM l\u00e0 02. N\u1ebfu l\u00e0 doanh nghi\u1ec7p l\u1edbn thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd t\u1eadp trung, m\u00e3 s\u1ebd l\u00e0 35.                    <\/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>Bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n m\u00e0 ch\u1ec9 c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c (8) n\u1ed9i dung bi\u00ean lai, \u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd s\u1ed1 ch\u00ednh l\u00e0 ch\u1eef k\u00fd h\u1ee3p l\u1ec7 thay th\u1ebf cho ch\u1eef k\u00fd tay truy\u1ec1n th\u1ed1ng.                    <\/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>T\u00f4i nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean lai ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ho\u00e0n to\u00e0n, c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo quy \u0111\u1ecbnh, bi\u00ean lai b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 l\u00e0 ph\u1ea7n b\u1ed5 sung v\u00e0 ph\u1ea3i n\u1eb1m trong ngo\u1eb7c \u0111\u01a1n ho\u1eb7c d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t.                    <\/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>N\u1ebfu t\u00f4i ph\u00e1t hi\u1ec7n m\u00e3 c\u01a1 quan thu\u1ebf tr\u00ean bi\u00ean lai sai so v\u1edbi C\u00f4ng v\u0103n 4446, t\u00f4i ph\u1ea3i l\u00e0m g\u00ec? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u1ea7n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh bi\u00ean lai thu h\u1ed3i, h\u1ee7y b\u1ecf bi\u00ean lai sai v\u00e0 ph\u00e1t h\u00e0nh l\u1ea1i bi\u00ean lai m\u1edbi \u0111\u00fang m\u00e3 \u0111\u1ecbnh danh quy \u0111\u1ecbnh. \u0110\u1eebng c\u1ed1 t\u00ecnh k\u00ea khai v\u00ec h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng c\u1ee7a ng\u00e0nh thu\u1ebf s\u1ebd ph\u00e1t hi\u1ec7n ra ngay.                    <\/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>C\u00f4ng v\u0103n 4446 c\u00f3 thay \u0111\u1ed5i c\u00e1ch \u0111\u00e1nh s\u1ed1 bi\u00ean lai kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng thay \u0111\u1ed5i v\u1ec1 nguy\u00ean t\u1eafc s\u1ed1 bi\u00ean lai (t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1), nh\u01b0ng n\u00f3 thay \u0111\u1ed5i ph\u1ea7n m\u00e3 \u0111\u1ecbnh danh ti\u1ec1n t\u1ed1 c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh.                    <\/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\": \"L\u00e0m sao \u0111\u1ec3 bi\u1ebft m\u00e3 c\u01a1 quan thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh \u0111ang giao d\u1ecbch? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n tra c\u1ee9u tr\u1ef1c ti\u1ebfp t\u1ea1i Ph\u1ee5 l\u1ee5c I.A c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 4446 \/BTC-CT. V\u00ed d\u1ee5: H\u00e0 N\u1ed9i l\u00e0 01, TP.HCM l\u00e0 02. N\u1ebfu l\u00e0 doanh nghi\u1ec7p l\u1edbn thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd t\u1eadp trung, m\u00e3 s\u1ebd l\u00e0 35.\"\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\": \"Bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n m\u00e0 ch\u1ec9 c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c (8) n\u1ed9i dung bi\u00ean lai, \u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd s\u1ed1 ch\u00ednh l\u00e0 ch\u1eef k\u00fd h\u1ee3p l\u1ec7 thay th\u1ebf cho ch\u1eef k\u00fd tay truy\u1ec1n th\u1ed1ng.\"\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 nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean lai ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ho\u00e0n to\u00e0n, c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Theo quy \u0111\u1ecbnh, bi\u00ean lai b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 l\u00e0 ph\u1ea7n b\u1ed5 sung v\u00e0 ph\u1ea3i n\u1eb1m trong ngo\u1eb7c \u0111\u01a1n ho\u1eb7c d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t.\"\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\": \"N\u1ebfu t\u00f4i ph\u00e1t hi\u1ec7n m\u00e3 c\u01a1 quan thu\u1ebf tr\u00ean bi\u00ean lai sai so v\u1edbi C\u00f4ng v\u0103n 4446, t\u00f4i ph\u1ea3i l\u00e0m g\u00ec? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u1ea7n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh bi\u00ean lai thu h\u1ed3i, h\u1ee7y b\u1ecf bi\u00ean lai sai v\u00e0 ph\u00e1t h\u00e0nh l\u1ea1i bi\u00ean lai m\u1edbi \u0111\u00fang m\u00e3 \u0111\u1ecbnh danh quy \u0111\u1ecbnh. \u0110\u1eebng c\u1ed1 t\u00ecnh k\u00ea khai v\u00ec h\u1ec7 th\u1ed1ng \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng c\u1ee7a ng\u00e0nh thu\u1ebf s\u1ebd ph\u00e1t hi\u1ec7n ra ngay.\"\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\": \"C\u00f4ng v\u0103n 4446 c\u00f3 thay \u0111\u1ed5i c\u00e1ch \u0111\u00e1nh s\u1ed1 bi\u00ean lai kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng thay \u0111\u1ed5i v\u1ec1 nguy\u00ean t\u1eafc s\u1ed1 bi\u00ean lai (t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1), nh\u01b0ng n\u00f3 thay \u0111\u1ed5i ph\u1ea7n m\u00e3 \u0111\u1ecbnh danh ti\u1ec1n t\u1ed1 c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh.\"\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 s\u1ed1 4446 \/BTC-CT do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 09\/04\/2026 l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1eb1m chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng m\u00e3 \u0111\u1ecbnh danh c\u01a1 quan thu\u1ebf sau qu\u00e1 tr\u00ecnh s\u00e1p nh\u1eadp v\u00e0 s\u1eafp x\u1ebfp l\u1ea1i b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh s\u1ed1 h\u00f3a v\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-5635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5635","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=5635"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5635\/revisions"}],"predecessor-version":[{"id":5640,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5635\/revisions\/5640"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5637"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}