{"id":6730,"date":"2026-06-29T10:32:22","date_gmt":"2026-06-29T03:32:22","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6730"},"modified":"2026-06-29T10:32:22","modified_gmt":"2026-06-29T03:32:22","slug":"10-hanh-vi-bi-xac-dinh-la-tron-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/10-hanh-vi-bi-xac-dinh-la-tron-thue\/","title":{"rendered":"10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf t\u1eeb ng\u00e0y 01\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/bai-viet\/danh-sach-10-hanh-vi-bi-coi-la-tron-thue-tu-01-7-2026-19877.html\" target=\"_blank\" rel=\"noopener\"><b>10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf<\/b><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc thay th\u1ebf tr\u1ef1c ti\u1ebfp cho \u0110i\u1ec1u 143 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, b\u1ed5 sung v\u00e0 l\u00e0m r\u00f5 th\u00eam m\u1ed9t s\u1ed1 h\u00e0nh vi m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y c\u00f2n g\u00e2y tranh c\u00e3i trong th\u1ef1c t\u1ebf thanh ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ee9c ph\u1ea1t dao \u0111\u1ed9ng t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, c\u1ed9ng th\u00eam nguy c\u01a1 b\u1ecb \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 truy t\u1ed1 h\u00ecnh s\u1ef1 trong tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng, vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u00fang c\u00e1c h\u00e0nh vi n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn. \u0110\u00f3 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_6734\" aria-describedby=\"caption-attachment-6734\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6734\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-10-hanh-vi-bi-xac-dinh-la-tron-thue.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-10-hanh-vi-bi-xac-dinh-la-tron-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-10-hanh-vi-bi-xac-dinh-la-tron-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-10-hanh-vi-bi-xac-dinh-la-tron-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-10-hanh-vi-bi-xac-dinh-la-tron-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Tom-tat-trong-tam-ve-10-hanh-vi-bi-xac-dinh-la-tron-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6734\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf l\u00e0 danh s\u00e1ch h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u00e1p d\u1ee5ng t\u1eeb 01\/7\/2026 cho t\u1ea5t c\u1ea3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. G\u1ed3m: kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 90 ng\u00e0y, kh\u00f4ng ghi s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p, khai sai h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u1ea5u k\u1ebft tr\u1ed1n thu\u1ebf nh\u1eadp kh\u1ea9u, s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch h\u00e0ng mi\u1ec5n thu\u1ebf, kinh doanh trong th\u1eddi gian t\u1ea1m ng\u1eebng m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_6731\" aria-describedby=\"caption-attachment-6731\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6731\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/10-hanh-vi-bi-xac-dinh-la-tron-thue-theo-Luat-Quan-ly-thue-2025-la-gi.jpg\" alt=\"10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/10-hanh-vi-bi-xac-dinh-la-tron-thue-theo-Luat-Quan-ly-thue-2025-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/10-hanh-vi-bi-xac-dinh-la-tron-thue-theo-Luat-Quan-ly-thue-2025-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/10-hanh-vi-bi-xac-dinh-la-tron-thue-theo-Luat-Quan-ly-thue-2025-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/10-hanh-vi-bi-xac-dinh-la-tron-thue-theo-Luat-Quan-ly-thue-2025-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/10-hanh-vi-bi-xac-dinh-la-tron-thue-theo-Luat-Quan-ly-thue-2025-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6731\" class=\"wp-caption-text\">10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 l\u00e0 g\u00ec<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9: <\/span><b>kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><span style=\"font-weight: 400;\">, hi\u1ec7u l\u1ef1c 01\/7\/2026, thay th\u1ebf \u0110i\u1ec1u 143 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng: h\u00e0nh vi ph\u1ea3i <\/span><b>d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 thi\u1ebfu thu\u1ebf ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m<\/b><span style=\"font-weight: 400;\"> m\u1edbi c\u1ea5u th\u00e0nh tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 b\u1ed5 sung c\u1ee5m &#8220;ghi nh\u1eadn&#8221; b\u00ean c\u1ea1nh &#8220;ghi ch\u00e9p&#8221; \u1edf h\u00e0nh vi s\u1ed5 k\u1ebf to\u00e1n, bao qu\u00e1t c\u1ea3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP v\u00e0 l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Danh s\u00e1ch chi ti\u1ebft 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf t\u1eeb 01\/7\/2026<\/b><\/h2>\n<figure id=\"attachment_6733\" aria-describedby=\"caption-attachment-6733\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6733\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Danh-sach-chi-tiet-10-hanh-vi-bi-xac-dinh-la-tron-thue-tu-01_7_2026.jpg\" alt=\"Danh s\u00e1ch chi ti\u1ebft 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf t\u1eeb 01\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Danh-sach-chi-tiet-10-hanh-vi-bi-xac-dinh-la-tron-thue-tu-01_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Danh-sach-chi-tiet-10-hanh-vi-bi-xac-dinh-la-tron-thue-tu-01_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Danh-sach-chi-tiet-10-hanh-vi-bi-xac-dinh-la-tron-thue-tu-01_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Danh-sach-chi-tiet-10-hanh-vi-bi-xac-dinh-la-tron-thue-tu-01_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Danh-sach-chi-tiet-10-hanh-vi-bi-xac-dinh-la-tron-thue-tu-01_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6733\" class=\"wp-caption-text\">Danh s\u00e1ch chi ti\u1ebft 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi nhi\u1ec1u quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 x\u1eed l\u00fd h\u00e0nh vi tr\u1ed1n thu\u1ebf. Kh\u00f4ng ch\u1ec9 c\u00e1c h\u00e0nh vi quen thu\u1ed9c nh\u01b0 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n hay s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, lu\u1eadt c\u00f2n b\u1ed5 sung nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p m\u1edbi li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng mi\u1ec5n thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 10 h\u00e0nh vi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 1: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c khai thu\u1ebf qu\u00e1 90 ng\u00e0y<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ho\u1eb7c n\u1ed9p <\/span><b>sau 90 ng\u00e0y<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n (k\u1ec3 c\u1ea3 th\u1eddi h\u1ea1n gia h\u1ea1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u1ea5u th\u00e0nh: ph\u1ea3i d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> n\u1ebfu: n\u1ed9p ch\u1eadm nh\u01b0ng kh\u00f4ng ph\u00e1t sinh ti\u1ec1n thu\u1ebf, ho\u1eb7c \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 2: Kh\u00f4ng ghi ch\u00e9p, ghi nh\u1eadn s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ghi ch\u00e9p ho\u1eb7c kh\u00f4ng ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 b\u1ed5 sung &#8220;ghi nh\u1eadn&#8221; so v\u1edbi Lu\u1eadt 2019 ch\u1ec9 c\u00f3 &#8220;ghi ch\u00e9p&#8221;, bao qu\u00e1t c\u1ea3 nh\u1eadp li\u1ec7u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n qua \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1edbi s\u1ed5 s\u00e1ch k\u00ea khai.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 3: Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf, ho\u1eb7c ghi gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n <\/span><b>and<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng k\u00ea khai thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (ph\u1ea3i \u0111\u1ed3ng th\u1eddi c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n <\/span><b>th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 khai thu\u1ebf th\u1ea5p h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn khai \u0111\u1ee7 doanh thu v\u00e0 n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng thu\u1ed9c nh\u00f3m tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 4: S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3: l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m, kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn nh\u1ea5t: mua h\u00f3a \u0111\u01a1n kh\u1ed1ng t\u1eeb doanh nghi\u1ec7p &#8220;ma&#8221; \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u v\u00e0o kh\u00f4ng c\u00f3 th\u1ef1c, gi\u1ea3m <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c t\u0103ng <\/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;\"> \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 5: S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3: x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1c h\u00e0nh vi 4: h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u1ec1 h\u00ecnh th\u1ee9c nh\u01b0ng n\u1ed9i dung sai b\u1ea3n ch\u1ea5t. V\u00ed d\u1ee5: ph\u00ed d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ecb tr\u01b0\u1eddng nh\u1eb1m chuy\u1ec3n l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 6: Khai sai h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng t\u1ef1 kh\u1eafc ph\u1ee5c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u1ea5u th\u00e0nh: <\/span><b>kh\u00f4ng t\u1ef1 nguy\u1ec7n kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/b><span style=\"font-weight: 400;\"> b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi so v\u1edbi Lu\u1eadt 2019: n\u1ebfu ph\u00e1t hi\u1ec7n khai sai v\u00e0 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung tr\u01b0\u1edbc khi b\u1ecb thanh tra, c\u00f3 th\u1ec3 tr\u00e1nh b\u1ecb x\u1eed l\u00fd v\u1ec1 tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 7: C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai thu\u1ebf h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u1ebfu t\u1ed1 &#8220;c\u1ed1 \u00fd&#8221; ph\u00e2n bi\u1ec7t v\u1edbi khai sai do l\u1ed7i k\u1ef9 thu\u1eadt. \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a v\u00e0o: l\u1ecbch s\u1eed vi ph\u1ea1m, m\u1ee9c \u0111\u1ed9 sai l\u1ec7ch, t\u01b0\u01a1ng quan gi\u1eefa gi\u00e1 khai b\u00e1o v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 8: C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 tr\u1ed1n thu\u1ebf nh\u1eadp kh\u1ea9u<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn: khai th\u1ea5p gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp, chia nh\u1ecf l\u00f4 h\u00e0ng \u0111\u1ec3 tr\u00e1nh ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, khai sai m\u00e3 HS \u0111\u1ec3 \u00e1p thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 9: S\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch h\u00e0ng mi\u1ec5n thu\u1ebf m\u00e0 kh\u00f4ng khai b\u00e1o<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf <\/span><b>kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u1ea5u th\u00e0nh: kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: m\u00e1y m\u00f3c nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u01b0ng sau \u0111\u00f3 b\u00e1n l\u1ea1i ho\u1eb7c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c m\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u00e0nh vi 10: Kinh doanh trong th\u1eddi gian t\u1ea1m ng\u1eebng m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong th\u1eddi gian ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u1ea5u th\u00e0nh: kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng hi\u1ec7n nay gi\u00fap c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n vi ph\u1ea1m n\u00e0y d\u1ec5 d\u00e0ng.<\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>See more articles at: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/truong-hop-se-bi-co-quan-thue-kiem-tra-tai-tru-so\/\"><b><i>C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf t\u1eeb 1\/7\/2026<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o KH\u00d4NG b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 tr\u1ed1n thu\u1ebf d\u00f9 vi ph\u1ea1m h\u00ecnh th\u1ee9c?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Taxpayers <\/span><b>kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 tr\u1ed1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> m\u00e0 ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p sau 90 ng\u00e0y nh\u01b0ng <\/span><b>kh\u00f4ng ph\u00e1t sinh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p sau 90 ng\u00e0y c\u00f3 ph\u00e1t sinh ti\u1ec1n thu\u1ebf nh\u01b0ng <\/span><b>\u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span style=\"font-weight: 400;\"> v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ho\u1eb7c l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 khi b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 tr\u1ed1n thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 17 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-doanh-nghiep\/cau-hoi-thuong-gap\/ca-nhan-co-hanh-vi-tron-thue-bi-phat-bao-nhieu-tien-11246.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">m\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 khi b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 tr\u1ed1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> as follows:<\/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 c\u00e1c m\u1ee9c ph\u1ea1t ti\u1ec1n c\u1ee5 th\u1ec3 khi b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 tr\u1ed1n thu\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>T\u00ecnh ti\u1ebft<\/b><\/td>\n<td style=\"text-align: center;\"><b>Penalty level<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 t\u1eeb 1 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1 time the amount of tax evaded<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,5 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 1 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 2 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,5 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 t\u1eeb 3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3 times the amount of tax evaded<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng (c\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t trong b\u1ea3ng tr\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c:<\/b><span style=\"font-weight: 400;\"> ph\u1ea1t g\u1ea5p 2 l\u1ea7n m\u1ee9c ph\u1ea1t c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t nh\u01b0 c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 \u0111i k\u00e8m:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi vi ph\u1ea1m c\u00f2n b\u1ecb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bu\u1ed9c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n<\/b><span style=\"font-weight: 400;\"> v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Case <\/span><b>qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t:<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng b\u1ecb ph\u1ea1t ti\u1ec1n nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0 <\/span><b>ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><span style=\"font-weight: 400;\"> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n (c\u0103n c\u1ee9 kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 l\u1ed7, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\"> tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Special note:<\/b><span style=\"font-weight: 400;\"> C\u00e1c h\u00e0nh vi v\u1ec1 kh\u00f4ng ghi ch\u00e9p s\u1ed5 k\u1ebf to\u00e1n, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng h\u00e0ng mi\u1ec5n thu\u1ebf sai m\u1ee5c \u0111\u00edch (\u0111i\u1ec3m b, \u0111, e kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP) n\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n sau h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng <\/span><b>kh\u00f4ng l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p, kh\u00f4ng l\u00e0m t\u0103ng thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, mi\u1ec5n, gi\u1ea3m<\/b><span style=\"font-weight: 400;\"> th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, kh\u00f4ng ph\u1ea3i v\u1ec1 tr\u1ed1n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1eadu qu\u1ea3 b\u1ed5 sung: B\u1ecb ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 12 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ea5t h\u1ee3p ph\u00e1p nh\u1eb1m tr\u1ed1n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd <\/span><b>ban h\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 th\u1ef1c t\u1ebf: doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng, g\u1ea7n nh\u01b0 t\u00ea li\u1ec7t ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n n\u1eafm<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf t\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. M\u1ed7i v\u0103n b\u1ea3n quy \u0111\u1ecbnh m\u1ed9t n\u1ed9i dung kh\u00e1c nhau, t\u1eeb x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m, m\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng c\u1ea7n n\u1eafm.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n n\u1eafm<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 &#8211; \u0110i\u1ec1u 45 kho\u1ea3n 4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh 10 h\u00e0nh vi tr\u1ed1n thu\u1ebf (hi\u1ec7u l\u1ef1c 01\/7\/2026)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 &#8211; \u0110i\u1ec1u 143<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh h\u00e0nh vi tr\u1ed1n thu\u1ebf hi\u1ec7n h\u00e0nh (h\u1ebft hi\u1ec7u l\u1ef1c 30\/6\/2026)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP &#8211; \u0110i\u1ec1u 17<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 tr\u1ed1n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP &#8211; \u0110i\u1ec1u 16<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p Vi\u1ec7t hay g\u1eb7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, sau h\u01a1n 30 n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra thu\u1ebf, c\u00f3 b\u1ed1n nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 1: Mua h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u1ec7 \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua h\u00f3a \u0111\u01a1n t\u1eeb c\u00f4ng ty &#8220;ma&#8221; \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00f4ng c\u00f3 th\u1ef1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch r\u1ee7i ro c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf hi\u1ec7n \u0111\u1ed1i chi\u1ebfu chu\u1ed7i giao d\u1ecbch ng\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi mua \u0111\u1ebfn ng\u01b0\u1eddi b\u00e1n \u0111\u1ea7u ngu\u1ed3n, ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u1ea3o trong v\u00f2ng v\u00e0i gi\u1edd.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 2: Ghi gi\u00e1 h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn trong b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c gi\u00e1 k\u00ea khai v\u00e0 \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1eeb d\u1eef li\u1ec7u gi\u00e1 tham chi\u1ebfu h\u1ec7 th\u1ed1ng \u0111\u0103ng b\u1ed9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 3: Kh\u00f4ng th\u00f4ng b\u00e1o ti\u1ebfp t\u1ee5c kinh doanh khi \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m ng\u1eebng \u0111\u1ec3 tr\u00e1nh n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf nh\u01b0ng v\u1eabn duy tr\u00ec giao d\u1ecbch qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y c\u00e0ng d\u1ec5 ph\u00e1t hi\u1ec7n nh\u1edd k\u1ebft n\u1ed1i d\u1eef li\u1ec7u thu\u1ebf v\u1edbi ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 4: Chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng mi\u1ec5n thu\u1ebf m\u00e0 kh\u00f4ng khai b\u00e1o<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p FDI v\u00e0 ch\u1ebf xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro cao khi thi\u1ebft b\u1ecb thanh l\u00fd, chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9i b\u1ed9 ho\u1eb7c cho m\u01b0\u1ee3n ra ngo\u00e0i khu ch\u1ebf xu\u1ea5t m\u00e0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd: r\u1ee7i ro thu\u1ebf kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb h\u00e0nh vi c\u1ed1 \u00fd m\u00e0 c\u00f2n t\u1eeb <\/span><b>kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp quy \u0111\u1ecbnh m\u1edbi<\/b><span style=\"font-weight: 400;\"> and <\/span><b>b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 thi\u1ebfu n\u0103ng l\u1ef1c ki\u1ec3m so\u00e1t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u1ecb x\u1eed ph\u1ea1t do s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty s\u1ea3n xu\u1ea5t t\u1ea1i khu c\u00f4ng nghi\u1ec7p \u0110\u1ed3ng Nai k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd v\u1edbi c\u00f4ng ty m\u1eb9 t\u1ea1i Singapore, ph\u00ed 5% doanh thu, kho\u1ea3ng 8 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Ph\u00e1t hi\u1ec7n:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u b\u1eb1ng ch\u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf: l\u1ecbch t\u01b0 v\u1ea5n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3, email trao \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 xu\u1ea5t tr\u00ecnh ch\u1ee7 y\u1ebfu l\u00e0 m\u00f4 t\u1ea3 ch\u1ee9c n\u0103ng chung chung, kh\u00f4ng c\u00f3 ch\u1ee9ng minh c\u1ee5 th\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u1ecf to\u00e0n b\u1ed9 chi ph\u00ed qu\u1ea3n l\u00fd, \u1ea5n \u0111\u1ecbnh l\u1ea1i thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t theo h\u00e0nh vi 5 (ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng thu\u1ebf truy thu v\u00e0 ti\u1ec1n ph\u1ea1t: h\u01a1n 6 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Lesson:<\/b><span style=\"font-weight: 400;\"> Giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft (ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed qu\u1ea3n l\u00fd, ph\u00ed b\u1ea3n quy\u1ec1n) ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh th\u1ef1c ch\u1ea5t, kh\u00f4ng ch\u1ec9 h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> t\u1eeb 01\/7\/2026 l\u00e0 khung ph\u00e1p l\u00fd r\u00f5 r\u00e0ng nh\u1ea5t t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ranh gi\u1edbi gi\u1eefa vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf v\u00e0 t\u1ed9i tr\u1ed1n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5 ch\u1ee9c c\u1ee7a b\u1ea1n c\u1ea7n \u0111\u00e1nh gi\u00e1 r\u1ee7i ro thu\u1ebf to\u00e0n di\u1ec7n ho\u1eb7c h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf, k\u00ea khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf tr\u01b0\u1edbc c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra, <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> l\u00e0 \u0111\u01a1n v\u1ecb v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n, am hi\u1ec3u s\u00e2u s\u1eafc \u0111\u1eb7c th\u00f9 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. MAN cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c d\u1ecbch v\u1ee5: t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf cho doanh nghi\u1ec7p trong n\u01b0\u1edbc, doanh nghi\u1ec7p FDI v\u00e0 h\u1ed9 kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 10 h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Tr\u1ed1n thu\u1ebf v\u00e0 khai sai thu\u1ebf kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKhai sai thu\u1ebf l\u00e0 h\u00e0nh vi kh\u00f4ng c\u1ed1 \u00fd, d\u1eabn \u0111\u1ebfn khai thi\u1ebfu ho\u1eb7c khai th\u1eeba do nh\u1ea7m l\u1eabn k\u1ef9 thu\u1eadt. Tr\u1ed1n thu\u1ebf mang t\u00ednh c\u1ed1 \u00fd v\u00e0 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 th\u1ef1c t\u1ebf l\u00e0 thi\u1ebfu thu\u1ebf ho\u1eb7c t\u0103ng ho\u00e0n thu\u1ebf b\u1ea5t h\u1ee3p ph\u00e1p. M\u1ee9c x\u1eed ph\u1ea1t gi\u1eefa hai lo\u1ea1i n\u00e0y kh\u00e1c nhau \u0111\u00e1ng k\u1ec3: khai sai ch\u1ee7 y\u1ebfu b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf, c\u00f2n tr\u1ed1n thu\u1ebf b\u1ecb ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 thu\u1ebf tr\u1ed1n.                    <\/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>Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n khai sai th\u00ec c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung ngay v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf thay v\u00ec tr\u1ed1n thu\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.                    <\/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>H\u1ed9 kinh doanh c\u00f3 b\u1ecb x\u1eed ph\u1ea1t tr\u1ed1n thu\u1ebf nh\u01b0 doanh nghi\u1ec7p kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed9 kinh doanh \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t nh\u01b0 c\u00e1 nh\u00e2n, kh\u00f4ng nh\u00e2n \u0111\u00f4i nh\u01b0 t\u1ed5 ch\u1ee9c. Tuy nhi\u00ean, c\u00e1c h\u00e0nh vi b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh.                    <\/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 \u0111\u00e3 qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf tr\u1ed1n kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf tr\u1ed1n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, d\u00f9 kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eefa. Ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng m\u1ea5t theo th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t.                    <\/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>Vi\u1ec7c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 gi\u1ea3m r\u1ee7i ro b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00fap minh b\u1ea1ch h\u00f3a giao d\u1ecbch v\u00e0 gi\u1ea3m r\u1ee7i ro s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3. Tuy nhi\u00ean, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb c\u00e1c giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1ef1c, ho\u1eb7c khai gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf, v\u1eabn c\u1ea5u th\u00e0nh h\u00e0nh vi tr\u1ed1n thu\u1ebf theo kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.                    <\/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\": \"Tr\u1ed1n thu\u1ebf v\u00e0 khai sai thu\u1ebf kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Khai sai thu\u1ebf l\u00e0 h\u00e0nh vi kh\u00f4ng c\u1ed1 \u00fd, d\u1eabn \u0111\u1ebfn khai thi\u1ebfu ho\u1eb7c khai th\u1eeba do nh\u1ea7m l\u1eabn k\u1ef9 thu\u1eadt. 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