{"id":6606,"date":"2026-06-19T11:39:08","date_gmt":"2026-06-19T04:39:08","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6606"},"modified":"2026-06-19T11:39:08","modified_gmt":"2026-06-19T04:39:08","slug":"cong-van-4021","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-4021\/","title":{"rendered":"C\u00f4ng v\u0103n 4021\/CT-NVT: Chuy\u1ec3n \u0111\u1ed5i k\u00ea khai thu\u1ebf TNCN t\u1eeb th\u00e1ng sang qu\u00fd"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4021\/CT-NVT l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng h\u01b0\u1edbng d\u1eabn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u00e1ng sang qu\u00fd theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-66-16-2026-NQ-CP-cat-giam-thu-tuc-hanh-chinh-lien-quan-den-san-xuat-kinh-doanh-700681.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 66.16\/2026\/NQ-CP<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh b\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o ch\u1ee7 tr\u01b0\u01a1ng \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, C\u1ee5c Thu\u1ebf \u0111\u00e3 n\u00e2ng c\u1ea5p \u1ee9ng d\u1ee5ng \u0111\u1ec3 ch\u1eb7n c\u00e1c t\u1edd khai th\u00e1ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2026 tr\u1edf \u0111i. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 l\u1ed9 tr\u00ecnh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i, tr\u00e1nh t\u00ednh tr\u00f9ng ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4021\/CT-NVT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4021\/CT-NVT l\u00e0 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo qu\u00fd thay v\u00ec theo th\u00e1ng. M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, gi\u1ea3m t\u1ea3i g\u00e1nh n\u1eb7ng b\u00e1o c\u00e1o cho doanh nghi\u1ec7p theo tinh th\u1ea7n Ngh\u1ecb quy\u1ebft 66.16\/2026\/NQ-CP. V\u0103n b\u1ea3n n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2026. Doanh nghi\u1ec7p c\u1ea7n chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai ngay l\u1eadp t\u1ee9c \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 4021\/CT-NVT<\/b><\/h2>\n<figure id=\"attachment_6610\" aria-describedby=\"caption-attachment-6610\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6610\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Noi-dung-cot-loi-cua-Cong-van-4021_CT-NVT.png\" alt=\"N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 4021\/CT-NVT \" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Noi-dung-cot-loi-cua-Cong-van-4021_CT-NVT.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Noi-dung-cot-loi-cua-Cong-van-4021_CT-NVT-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Noi-dung-cot-loi-cua-Cong-van-4021_CT-NVT-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Noi-dung-cot-loi-cua-Cong-van-4021_CT-NVT-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Noi-dung-cot-loi-cua-Cong-van-4021_CT-NVT-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6610\" class=\"wp-caption-text\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 4021\/CT-NVT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-4021-ct-nvt-2026-cua-cuc-thue-ve-ke-khai-thue-thu-nhap-ca-nhan-tu-luong-cong-theo-nghi-quyet-66-16-2026-nq-cp-437760-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4021\/CT-NVT<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a Ngh\u1ecb quy\u1ebft 66.16\/2026\/NQ-CP v\u1ec1 c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a c\u01a1 quan thu\u1ebf trong vi\u1ec7c s\u1ed1 h\u00f3a v\u00e0 tinh g\u1ecdn quy tr\u00ecnh qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n n\u00e0y l\u00e0 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai t\u1eeb th\u00e1ng sang qu\u00fd cho thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (t\u1edd khai m\u1eabu 02\/KK-TNCN v\u00e0 05\/KK-TNCN theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">). M\u1ed1c th\u1eddi gian \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 15\/4\/2026. Ng\u00e0y 19\/5\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ho\u00e0n t\u1ea5t n\u00e2ng c\u1ea5p H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung (TMS) \u0111\u1ec3 ch\u1eb7n kh\u00f4ng ti\u1ebfp nh\u1eadn c\u00e1c t\u1edd khai theo th\u00e1ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb th\u00e1ng 4\/2026 tr\u1edf \u0111i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh, vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 k\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh l\u1ecbch tr\u00ecnh b\u00e1o c\u00e1o thu\u1ebf n\u1ed9i b\u1ed9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao c\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb k\u00ea khai th\u00e1ng sang qu\u00fd theo C\u00f4ng v\u0103n 4021\/CT-NVT?<\/b><\/h2>\n<figure id=\"attachment_6603\" aria-describedby=\"caption-attachment-6603\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6603\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-quan-tam-den-bang-gia-dich-vu-tu-van-thue-ngay-tu-dau-nam-1.jpg\" alt=\"T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf ngay t\u1eeb \u0111\u1ea7u n\u0103m\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-quan-tam-den-bang-gia-dich-vu-tu-van-thue-ngay-tu-dau-nam-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-quan-tam-den-bang-gia-dich-vu-tu-van-thue-ngay-tu-dau-nam-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-quan-tam-den-bang-gia-dich-vu-tu-van-thue-ngay-tu-dau-nam-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-quan-tam-den-bang-gia-dich-vu-tu-van-thue-ngay-tu-dau-nam-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tai-sao-doanh-nghiep-can-quan-tam-den-bang-gia-dich-vu-tu-van-thue-ngay-tu-dau-nam-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6603\" class=\"wp-caption-text\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn b\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf ngay t\u1eeb \u0111\u1ea7u n\u0103m<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee7 tr\u01b0\u01a1ng chuy\u1ec3n \u0111\u1ed5i n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c k\u00ea khai h\u00e0ng th\u00e1ng t\u1ea1o \u00e1p l\u1ef1c r\u1ea5t l\u1edbn v\u1ec1 th\u1eddi gian v\u00e0 ngu\u1ed3n l\u1ef1c nh\u00e2n s\u1ef1, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n sang k\u00ea khai theo qu\u00fd gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p trong m\u1ed9t n\u0103m (t\u1eeb 12 xu\u1ed1ng 4 k\u1ef3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n v\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u00e3n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp trung ngu\u1ed3n l\u1ef1c cho c\u00e1c c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, chuy\u1ec3n \u0111\u1ed5i n\u00e0y c\u0169ng mang l\u1ea1i th\u00e1ch th\u1ee9c v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd s\u1ed1 li\u1ec7u li\u00ean \u0111\u1edbi gi\u1eefa c\u00e1c th\u00e1ng trong m\u1ed9t qu\u00fd. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network lu\u00f4n nh\u1ea5n m\u1ea1nh r\u1eb1ng s\u1ef1 thay \u0111\u1ed5i k\u1ef3 k\u00ea khai kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c n\u1edbi l\u1ecfng ki\u1ec3m so\u00e1t. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i duy tr\u00ec vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN h\u00e0ng th\u00e1ng t\u1ea1i b\u1ea3ng l\u01b0\u01a1ng n\u1ed9i b\u1ed9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u quy\u1ebft to\u00e1n ch\u00ednh x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 4021\/CT-NVT?<\/b><\/h2>\n<figure id=\"attachment_6607\" aria-describedby=\"caption-attachment-6607\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6607\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Ai-la-doi-tuong-chiu-tac-dong-boi-Cong-van-4021_CT-NVT.png\" alt=\"T\u1ea1i sao c\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb k\u00ea khai th\u00e1ng sang qu\u00fd theo C\u00f4ng v\u0103n 4021\/CT-NVT?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Ai-la-doi-tuong-chiu-tac-dong-boi-Cong-van-4021_CT-NVT.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Ai-la-doi-tuong-chiu-tac-dong-boi-Cong-van-4021_CT-NVT-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Ai-la-doi-tuong-chiu-tac-dong-boi-Cong-van-4021_CT-NVT-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Ai-la-doi-tuong-chiu-tac-dong-boi-Cong-van-4021_CT-NVT-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Ai-la-doi-tuong-chiu-tac-dong-boi-Cong-van-4021_CT-NVT-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6607\" class=\"wp-caption-text\">T\u1ea1i sao c\u1ea7n chuy\u1ec3n \u0111\u1ed5i t\u1eeb k\u00ea khai th\u00e1ng sang qu\u00fd theo C\u00f4ng v\u0103n 4021\/CT-NVT?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n n\u00e0y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn to\u00e0n b\u1ed9 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, v\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc thu\u1ed9c m\u1ecdi lo\u1ea1i h\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 ngo\u1ea1i l\u1ec7 cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang thu\u1ed9c di\u1ec7n k\u00ea khai theo th\u00e1ng tr\u01b0\u1edbc ng\u00e0y 15\/4\/2026. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh, h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed s\u1ebd ch\u1eb7n t\u1edd khai, g\u00e2y gi\u00e1n \u0111o\u1ea1n c\u00f4ng vi\u1ec7c v\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p t\u1edd khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft k\u00ea khai thu\u1ebf TNCN theo C\u00f4ng v\u0103n 4021\/CT-NVT<\/b><\/h2>\n<figure id=\"attachment_6609\" aria-describedby=\"caption-attachment-6609\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6609\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-ke-khai-thue-TNCN-theo-Cong-van-4021_CT-NVT.png\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft k\u00ea khai thu\u1ebf TNCN theo C\u00f4ng v\u0103n 4021\/CT-NVT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-ke-khai-thue-TNCN-theo-Cong-van-4021_CT-NVT.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-ke-khai-thue-TNCN-theo-Cong-van-4021_CT-NVT-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-ke-khai-thue-TNCN-theo-Cong-van-4021_CT-NVT-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-ke-khai-thue-TNCN-theo-Cong-van-4021_CT-NVT-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-chi-tiet-ke-khai-thue-TNCN-theo-Cong-van-4021_CT-NVT-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6609\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft k\u00ea khai thu\u1ebf TNCN theo C\u00f4ng v\u0103n 4021\/CT-NVT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u00ea khai m\u1edbi y\u00eau c\u1ea7u s\u1ef1 ch\u00ednh x\u00e1c cao \u0111\u1ed9 \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn. C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra c\u00e1c ch\u1ec9 d\u1eabn c\u1ee5 th\u1ec3 cho c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf qu\u00fd 2\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai theo qu\u00fd cho m\u1eabu 02\/KK-TNCN v\u00e0 05\/KK-TNCN. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1edd khai qu\u00fd 2 s\u1ebd bao g\u1ed3m d\u1eef li\u1ec7u c\u1ee7a th\u00e1ng 4, th\u00e1ng 5 v\u00e0 th\u00e1ng 6.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd k\u1ef3 chuy\u1ec3n ti\u1ebfp th\u00e1ng 4\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 n\u1ed9p t\u1edd khai th\u00e1ng 4\/2026, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p s\u1ed1 li\u1ec7u n\u00e0y v\u00e0o t\u1edd khai qu\u00fd 2\/2026 \u0111\u1ec3 tr\u00e1nh tr\u00f9ng l\u1eb7p ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai qu\u00fd 2\/2026 ch\u1ec9 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u c\u1ee7a th\u00e1ng 5 v\u00e0 th\u00e1ng 6\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh trong th\u00e1ng 4\/2026, doanh nghi\u1ec7p v\u1eabn gi\u1eef nguy\u00ean ngh\u0129a v\u1ee5 nh\u01b0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u1edbi, t\u1ee9c l\u00e0 c\u00f9ng h\u1ea1n n\u1ed9p v\u1edbi t\u1edd khai qu\u00fd 2\/2026 (ng\u00e0y 31\/7\/2026).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>K\u00eanh h\u1ed7 tr\u1ee3 ch\u00ednh th\u1ee9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu g\u1eb7p v\u01b0\u1edbng m\u1eafc k\u1ef9 thu\u1eadt trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p c\u1ea7n li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u00e1c k\u00eanh h\u1ed7 tr\u1ee3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m h\u1ed7 tr\u1ee3 c\u1ee7a C\u1ee5c Thu\u1ebf: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i 024 73055999, nh\u00e1nh 1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: nhomhttdt@gdt.gov.vn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd t\u1edd khai.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>X\u1eed l\u00fd r\u1ee7i ro khi chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai thu\u1ebf TNCN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thay \u0111\u1ed5i quy tr\u00ecnh lu\u00f4n ti\u1ec1m \u1ea9n r\u1ee7i ro sai s\u00f3t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh theo kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro k\u00ea khai tr\u00f9ng l\u1eb7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang khi x\u1eed l\u00fd k\u1ef3 th\u00e1ng 4\/2026. H\u1ecd lo ng\u1ea1i vi\u1ec7c t\u00e1ch th\u00e1ng 4 ra kh\u1ecfi qu\u00fd 2 s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu sau n\u00e0y. Gi\u1ea3i ph\u00e1p l\u00e0 l\u1eadp b\u1ea3ng Excel theo d\u00f5i ri\u00eang bi\u1ec7t cho giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp. Ghi ch\u00fa r\u00f5 r\u00e0ng t\u1eebng d\u00f2ng thu\u1ebf TNCN thu\u1ed9c k\u1ef3 k\u00ea khai n\u00e0o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro h\u1ec7 th\u1ed1ng b\u1ecb l\u1ed7i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 c\u01a1 quan thu\u1ebf \u0111\u00e3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng TMS v\u00e0o ng\u00e0y 19\/5\/2026, kh\u00f4ng th\u1ec3 lo\u1ea1i tr\u1eeb kh\u1ea3 n\u0103ng h\u1ec7 th\u1ed1ng b\u1ecb ngh\u1ebdn v\u00e0o ng\u00e0y cu\u1ed1i h\u1ea1n. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network khuy\u00ean doanh nghi\u1ec7p n\u00ean ho\u00e0n th\u00e0nh t\u1edd khai \u00edt nh\u1ea5t 3 ng\u00e0y tr\u01b0\u1edbc h\u1ea1n n\u1ed9p cu\u1ed1i c\u00f9ng. \u0110i\u1ec1u n\u00e0y t\u1ea1o d\u01b0 \u0111\u1ecba \u0111\u1ec3 x\u1eed l\u00fd n\u1ebfu c\u00f3 th\u00f4ng b\u00e1o l\u1ed7i t\u1eeb c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Compliance risks<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p ch\u1ee7 quan cho r\u1eb1ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c ngh\u0129a l\u00e0 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1edbi l\u1ecfng. Th\u1ef1c t\u1ebf, c\u01a1 quan thu\u1ebf v\u1eabn ki\u1ec3m tra ch\u1eb7t ch\u1ebd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i gi\u1eef \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb chi tr\u1ea3 v\u00e0 t\u1edd khai \u0111\u00e3 g\u1eedi \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n l\u01b0u \u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ednh ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n k\u1ebft h\u1ee3p C\u00f4ng v\u0103n 4021\/CT-NVT v\u1edbi c\u00e1c v\u0103n b\u1ea3n g\u1ed1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 66.16\/2026\/NQ-CP: V\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng v\u1ec1 c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh, quy \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 80\/2021\/TT-BTC: C\u0103n c\u1ee9 ph\u00e1p l\u00fd cho c\u00e1c m\u1eabu t\u1edd khai 02\/KK-TNCN v\u00e0 05\/KK-TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng: C\u1ea7n theo d\u00f5i s\u00e1t sao tr\u00ean c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00e1 nh\u00e2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: Doanh nghi\u1ec7p x\u1eed l\u00fd t\u1edd khai th\u00e1ng 4\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A, m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf, c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 4\/2026 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn v\u00e0o ng\u00e0y 10\/5\/2026. C\u00f4ng ty \u0111ang loay hoay kh\u00f4ng bi\u1ebft x\u1eed l\u00fd t\u1edd khai qu\u00fd 2\/2026 nh\u01b0 th\u1ebf n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A \u0111\u00e3 c\u00f3 t\u1edd khai th\u00e1ng 4\/2026 trong h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu g\u1ed9p th\u00e1ng 4 v\u00e0o qu\u00fd 2, c\u00f4ng ty s\u1ebd b\u1ecb t\u00ednh tr\u00f9ng ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n C\u00f4ng ty A c\u1ea7n gi\u1eef nguy\u00ean t\u1edd khai th\u00e1ng 4\/2026 \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi l\u00e0m t\u1edd khai qu\u00fd 2\/2026, ch\u1ec9 nh\u1eadp s\u1ed1 li\u1ec7u c\u1ee7a th\u00e1ng 5 v\u00e0 th\u00e1ng 6.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf c\u1ee7a th\u00e1ng 4\/2026 v\u1eabn ph\u1ea3i n\u1ed9p theo th\u1eddi h\u1ea1n c\u1ee7a t\u1edd khai qu\u00fd 2 l\u00e0 ng\u00e0y 31\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp bi\u00ean b\u1ea3n l\u01b0u n\u1ed9i b\u1ed9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd n\u00e0y \u0111\u1ea3m b\u1ea3o c\u00f4ng ty kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf hai l\u1ea7n, \u0111\u1ed3ng th\u1eddi v\u1eabn tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh k\u1ef3 k\u00ea khai c\u0169 v\u00e0 m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n t\u1eeb k\u00ea khai <\/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;\"> theo th\u00e1ng sang theo qu\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4021\/CT-NVT gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh, ti\u1ebft ki\u1ec7m th\u1eddi gian l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf. Tuy nhi\u00ean, d\u00f9 t\u1ea7n su\u1ea5t k\u00ea khai gi\u1ea3m, doanh nghi\u1ec7p v\u1eabn c\u1ea7n theo d\u00f5i v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ph\u00e1t sinh h\u00e0ng th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t khi l\u1eadp t\u1edd khai qu\u00fd. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y th\u1ec3 hi\u1ec7n nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa k\u1ef3 k\u00ea khai 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 k\u1ef3 k\u00ea khai c\u0169 v\u00e0 m\u1edbi<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.3733%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 35.0763%;\"><b>Tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4021\/CT-NVT<\/b><\/td>\n<td style=\"text-align: center; width: 45.8243%;\"><b>Sau khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4021\/CT-NVT<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3733%;\"><span style=\"font-weight: 400;\">Declaration period<\/span><\/td>\n<td style=\"text-align: center; width: 35.0763%;\"><span style=\"font-weight: 400;\">By month<\/span><\/td>\n<td style=\"text-align: center; width: 45.8243%;\"><span style=\"font-weight: 400;\">Quarterly<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3733%;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng t\u1edd khai\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center; width: 35.0763%;\"><span style=\"font-weight: 400;\">12 t\u1edd khai<\/span><\/td>\n<td style=\"text-align: center; width: 45.8243%;\"><span style=\"font-weight: 400;\">4 t\u1edd khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3733%;\"><span style=\"font-weight: 400;\">Submission deadline<\/span><\/td>\n<td style=\"text-align: center; width: 35.0763%;\"><span style=\"font-weight: 400;\">20th of next month<\/span><\/td>\n<td style=\"text-align: center; width: 45.8243%;\"><span style=\"font-weight: 400;\">Last day of the first month of the next quarter<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3733%;\"><span style=\"font-weight: 400;\">T\u1ea3i tr\u1ecdng c\u00f4ng vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center; width: 35.0763%;\"><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td style=\"text-align: center; width: 45.8243%;\"><span style=\"font-weight: 400;\">Short<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.3733%;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd r\u1ee7i ro<\/span><\/td>\n<td style=\"text-align: center; width: 35.0763%;\"><span style=\"font-weight: 400;\">C\u1ea7n theo d\u00f5i h\u00e0ng th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center; width: 45.8243%;\"><span style=\"font-weight: 400;\">C\u1ea7n theo d\u00f5i theo qu\u00fd, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u th\u00e1ng v\u1eabn c\u1ea7n thi\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN &#8211; Master Accountant Network<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n l\u1edbn nh\u1ea5t khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i quy \u0111\u1ecbnh \u0111\u1ed9t ng\u1ed9t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4021\/CT-NVT l\u00e0 m\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh. D\u00f9 m\u1ee5c ti\u00eau l\u00e0 c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c, n\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng k\u1ef9 thu\u1eadt k\u00ea khai, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 r\u01a1i v\u00e0o b\u1eaby r\u1ee7i ro t\u00ednh tr\u00f9ng ho\u1eb7c k\u00ea khai thi\u1ebfu s\u00f3t. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u1ec1 t\u00ednh \u0111\u1ed3ng b\u1ed9 c\u1ee7a s\u1ed1 li\u1ec7u. K\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 ch\u1ec9 d\u1ef1a v\u00e0o ph\u1ea7n m\u1ec1m m\u00e0 ph\u1ea3i c\u00f3 t\u01b0 duy ki\u1ec3m so\u00e1t ch\u00e9o gi\u1eefa b\u1ea3ng l\u01b0\u01a1ng, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p l\u00e0 n\u00ean th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh h\u1ea1ch to\u00e1n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> ngay t\u1eeb b\u00e2y gi\u1edd. \u0110\u1eebng \u0111\u1ec3 \u0111\u1ebfn th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t t\u1eeb giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i th\u00e1ng 4\/2026. Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf ch\u1ee7 \u0111\u1ed9ng lu\u00f4n hi\u1ec7u qu\u1ea3 h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c x\u1eed l\u00fd h\u1eadu qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai thu\u1ebf TNCN theo C\u00f4ng v\u0103n 4021\/CT-NVT \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ti\u1ebfn trong vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. D\u00f9 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u1ec1 th\u1eddi gian, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 quy tr\u00ecnh \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp. Vi\u1ec7c tu\u00e2n th\u1ee7 ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/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 chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o ho\u1eb7c c\u1ea7n m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh tin c\u1eady, MAN &#8211; Master Accountant Network l\u00e0 \u0111\u1ed1i t\u00e1c h\u00e0ng \u0111\u1ea7u. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i chuy\u00ean cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf,<\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-lam-bao-cao-thue-hang-thang-gia-re-uy-tin\/\"><span style=\"font-weight: 400;\"> tax reporting services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ed1i \u01b0u nh\u1ea5t. H\u00e3y \u0111\u1ec3 MAN &#8211; Master Accountant Network gi\u00fap b\u1ea1n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3 v\u00e0 b\u1ec1n v\u1eefng.<\/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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4021\/CT-NVT<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p t\u00f4i ch\u01b0a n\u1ed9p t\u1edd khai th\u00e1ng 4\/2026, t\u00f4i c\u00f3 ph\u1ea3i chuy\u1ec3n sang k\u00ea khai qu\u00fd kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, b\u1ea1n bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang k\u00ea khai qu\u00fd 2\/2026. Th\u00e1ng 4\/2026 s\u1ebd \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o t\u1edd khai qu\u00fd 2. H\u00e3y li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u1ebfu h\u1ec7 th\u1ed1ng kh\u00f4ng cho ph\u00e9p ch\u1ecdn k\u1ef3 k\u00ea khai m\u1edbi.                    <\/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\u1edd khai th\u00e1ng 4\/2026 c\u00f3 sai s\u00f3t, t\u00f4i c\u1ea7n l\u00e0m g\u00ec? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n th\u1ef1c hi\u1ec7n khai b\u1ed5 sung cho t\u1edd khai th\u00e1ng 4\/2026 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u00f4ng v\u0103n 4021\/CT-NVT kh\u00f4ng l\u00e0m m\u1ea5t \u0111i quy\u1ec1n khai b\u1ed5 sung cho c\u00e1c k\u1ef3 thu\u1ebf \u0111\u00e3 k\u00ea khai theo th\u00e1ng tr\u01b0\u1edbc \u0111\u00f3.                    <\/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\u1ea1i sao h\u1ea1n n\u1ed9p t\u1edd khai th\u00e1ng 4 v\u00e0 qu\u00fd 2 l\u1ea1i tr\u00f9ng nhau? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u00eam th\u1eddi gian s\u1eafp x\u1ebfp ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, \u0111\u1ed3ng b\u1ed9 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf cho c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i.                    <\/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 c\u00f3 th\u1ec3 li\u00ean h\u1ec7 ai n\u1ebfu h\u1ec7 th\u1ed1ng thu\u1ebf g\u1eb7p l\u1ed7i khi k\u00ea khai? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n n\u00ean g\u1ecdi \u0111\u1ebfn nh\u00f3m h\u1ed7 tr\u1ee3 c\u1ee7a C\u1ee5c Thu\u1ebf theo s\u1ed1 024 73055999 (nh\u00e1nh 1) ho\u1eb7c g\u1eedi email v\u1ec1 nhomhttdt@gdt.gov.vn \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.                    <\/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>MAN - Master Accountant Network c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 k\u00ea khai kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, MAN cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf to\u00e0n di\u1ec7n. Ch\u00fang t\u00f4i gi\u00fap doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh, \u0111\u1ea3m b\u1ea3o t\u1edd khai qu\u00fd 2\/2026 v\u00e0 c\u00e1c k\u1ef3 sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.                    <\/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\": \"Doanh nghi\u1ec7p t\u00f4i ch\u01b0a n\u1ed9p t\u1edd khai th\u00e1ng 4\/2026, t\u00f4i c\u00f3 ph\u1ea3i chuy\u1ec3n sang k\u00ea khai qu\u00fd kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, b\u1ea1n bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang k\u00ea khai qu\u00fd 2\/2026. 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Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh sai s\u00f3t trong [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-6606","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\/6606","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=6606"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6606\/revisions"}],"predecessor-version":[{"id":6611,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6606\/revisions\/6611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6608"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}