{"id":6782,"date":"2026-07-01T17:01:49","date_gmt":"2026-07-01T10:01:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6782"},"modified":"2026-07-01T17:01:49","modified_gmt":"2026-07-01T10:01:49","slug":"cong-van-4062","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-4062\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn m\u1edbi theo C\u00f4ng v\u0103n 4062\/CT-NVT cho h\u1ed9 kinh doanh"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/toan-van-cong-van-4062ctnvt-huong-dan-dang-ky-thue-dang-ky-su-dung-hoa-don-dien-tu-doi-voi-ho-kinh--50845.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4062\/CT-NVT<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh v\u00e0o th\u00e1ng 6 n\u0103m 2026 nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00e0y l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 c\u00e1c h\u1ed9 kinh doanh tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh h\u1eb1ng ng\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch th\u1ee9c ti\u1ebfp c\u1eadn th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1eadp nh\u1eadt v\u1ec1 ki\u1ebfn th\u1ee9c m\u00e0 c\u00f2n c\u1ea7n c\u00e1i nh\u00ecn th\u1ef1c ti\u1ec5n v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro. Th\u00f4ng qua vi\u1ec7c ph\u00e2n t\u00edch s\u00e2u C\u00f4ng v\u0103n 4062\/CT-NVT, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p g\u00f3c nh\u00ecn t\u1eeb c\u00e1c chuy\u00ean gia v\u1edbi 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN &#8211; Master Accountant Network, gi\u00fap c\u00e1c ch\u1ee7 h\u1ed9 kinh doanh hi\u1ec3u r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 hi\u1ec7n nay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT<\/b><\/h2>\n<figure id=\"attachment_6786\" aria-describedby=\"caption-attachment-6786\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6786\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4062_CT-NVT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4062_CT-NVT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4062_CT-NVT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4062_CT-NVT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4062_CT-NVT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-4062_CT-NVT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6786\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4062\/CT-NVT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi nh\u1ea5t 2026. T\u00e0i li\u1ec7u n\u00e0y gi\u1ea3i \u0111\u00e1p c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng, \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i c\u0103n h\u1ed9 chung c\u01b0, tr\u00e1ch nhi\u1ec7m k\u00ea khai thu\u1ebf v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho m\u1ecdi h\u1ed9 kinh doanh c\u00e1 th\u1ec3, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 86\/2024\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 4062\/CT-NVT trong qu\u1ea3n tr\u1ecb thu\u1ebf h\u1ed9 kinh doanh<\/b><\/h2>\n<figure id=\"attachment_6787\" aria-describedby=\"caption-attachment-6787\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6787\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vai-tro-cua-Cong-van-4062_CT-NVT-trong-quan-tri-thue-ho-kinh-doanh.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 4062\/CT-NVT trong qu\u1ea3n tr\u1ecb thu\u1ebf h\u1ed9 kinh doanh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vai-tro-cua-Cong-van-4062_CT-NVT-trong-quan-tri-thue-ho-kinh-doanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vai-tro-cua-Cong-van-4062_CT-NVT-trong-quan-tri-thue-ho-kinh-doanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vai-tro-cua-Cong-van-4062_CT-NVT-trong-quan-tri-thue-ho-kinh-doanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vai-tro-cua-Cong-van-4062_CT-NVT-trong-quan-tri-thue-ho-kinh-doanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vai-tro-cua-Cong-van-4062_CT-NVT-trong-quan-tri-thue-ho-kinh-doanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6787\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 4062\/CT-NVT trong qu\u1ea3n tr\u1ecb thu\u1ebf h\u1ed9 kinh doanh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n nay, s\u1ef1 minh b\u1ea1ch v\u1ec1 ph\u00e1p l\u00fd \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn s\u1ef1 b\u1ec1n v\u1eefng c\u1ee7a c\u00e1c h\u1ed9 kinh doanh. Vi\u1ec7c C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 4062\/CT-NVT kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t ch\u1ec9 \u0111\u1ea1o h\u00e0nh ch\u00ednh m\u00e0 l\u00e0 b\u01b0\u1edbc \u0111i c\u1ee5 th\u1ec3 nh\u1eb1m chu\u1ea9n h\u00f3a quy tr\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 thi\u1ebfu h\u1ee5t th\u00f4ng tin ch\u00ednh th\u1ed1ng th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn c\u00e1c sai ph\u1ea1m v\u00f4 t\u00ecnh trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 thu\u1ebf hay \u0111\u1ecba \u0111i\u1ec3m kinh doanh, g\u00e2y h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng v\u1ec1 chi ph\u00ed ph\u1ea1t v\u00e0 th\u1eddi gian x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n n\u00e0y \u0111\u00f3ng vai tr\u00f2 c\u1ea7u n\u1ed1i, gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u tham kh\u1ea3o tr\u1ef1c ti\u1ebfp \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi tr\u00e1nh nh\u1eefng r\u1ee7i ro li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sai quy \u0111\u1ecbnh ho\u1eb7c sai s\u00f3t trong \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o h\u1ed9 kinh doanh ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf hi\u1ec7n nay \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh d\u1ef1a tr\u00ean lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4062\/CT-NVT, vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u01a1 ch\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp h\u1ed9 kinh doanh theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, h\u1ecd b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng qua c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng. H\u1ec7 th\u1ed1ng n\u00e0y cho ph\u00e9p s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u01a1 quan thu\u1ebf. Sau khi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, d\u1eef li\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ed3ng th\u1eddi m\u00e3 s\u1ed1 n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m m\u00e3 s\u1ed1 h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, h\u1ecd s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. \u0110i\u1ec1u n\u00e0y d\u1ef1a tr\u00ean Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC. T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i th\u01b0\u1eddng xuy\u00ean h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng ph\u00e2n lo\u1ea1i m\u00f4 h\u00ecnh n\u00e0y ngay t\u1eeb \u0111\u1ea7u \u0111\u1ec3 thi\u1ebft l\u1eadp c\u1ea5u tr\u00fac thu\u1ebf t\u1ed1i \u01b0u nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ecba ch\u1ec9 c\u0103n h\u1ed9 chung c\u01b0 \u0111\u1ec3 \u0111\u0103ng k\u00fd kinh doanh theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/b><\/h2>\n<figure id=\"attachment_6785\" aria-describedby=\"caption-attachment-6785\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6785\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-ve-viec-su-dung-dia-chi-can-ho-chung-cu-de-dang-ky-kinh-doanh-theo-Cong-van-4062_CT-NVT.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ecba ch\u1ec9 c\u0103n h\u1ed9 chung c\u01b0 \u0111\u1ec3 \u0111\u0103ng k\u00fd kinh doanh theo C\u00f4ng v\u0103n 4062\/CT-NVT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-ve-viec-su-dung-dia-chi-can-ho-chung-cu-de-dang-ky-kinh-doanh-theo-Cong-van-4062_CT-NVT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-ve-viec-su-dung-dia-chi-can-ho-chung-cu-de-dang-ky-kinh-doanh-theo-Cong-van-4062_CT-NVT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-ve-viec-su-dung-dia-chi-can-ho-chung-cu-de-dang-ky-kinh-doanh-theo-Cong-van-4062_CT-NVT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-ve-viec-su-dung-dia-chi-can-ho-chung-cu-de-dang-ky-kinh-doanh-theo-Cong-van-4062_CT-NVT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Huong-dan-ve-viec-su-dung-dia-chi-can-ho-chung-cu-de-dang-ky-kinh-doanh-theo-Cong-van-4062_CT-NVT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6785\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ecba ch\u1ec9 c\u0103n h\u1ed9 chung c\u01b0 \u0111\u1ec3 \u0111\u0103ng k\u00fd kinh doanh theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u h\u1ed9 kinh doanh quan t\u00e2m do t\u00ednh th\u1ef1c ti\u1ec5n cao t\u1ea1i c\u00e1c \u0111\u00f4 th\u1ecb l\u1edbn. C\u00f4ng v\u0103n 4062\/CT-NVT \u0111\u00e3 l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf khi \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 kinh doanh. C\u01a1 quan thu\u1ebf ch\u1ec9 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 tr\u00ean c\u01a1 s\u1edf k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a \u0111\u1ecba ch\u1ec9 \u0111\u00f3 v\u1edbi c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi khai b\u00e1o \u0111\u1ecba ch\u1ec9 tr\u00ean m\u1eabu 03-\u0110K-TCT, h\u1ed9 kinh doanh c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: Ph\u1ea3i ghi r\u00f5 s\u1ed1 nh\u00e0, \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh: Ghi r\u00f5 \u0111\u1ecba ch\u1ec9 n\u01a1i c\u01b0 tr\u00fa c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u0103n h\u1ed9 chung c\u01b0: C\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi C\u00f4ng v\u0103n 6463\/BXD-QLN ng\u00e0y 04\/5\/2026 c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng s\u1eed d\u1ee5ng nh\u00e0 \u1edf.<\/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 cho v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0 kh\u00e1ch h\u00e0ng n\u00ean ki\u1ec3m tra k\u1ef9 gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng tr\u01b0\u1edbc khi \u0111\u1eb7t b\u00fat k\u00fd v\u00e0o t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf. R\u1ee7i ro v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan ch\u1ee9c n\u0103ng t\u1eeb ch\u1ed1i c\u1ea5p ph\u00e9p ho\u1eb7c y\u00eau c\u1ea7u thay \u0111\u1ed5i sau n\u00e0y, g\u00e2y t\u1ed1n k\u00e9m chi ph\u00ed qu\u1ea3n l\u00fd cho ch\u1ee7 h\u1ed9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho h\u1ed9 kinh doanh <\/b><b>theo C\u00f4ng v\u0103n 4062\/CT-NVT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n tr\u1ecb thu\u1ebf hi\u1ec7n \u0111\u1ea1i. Theo n\u1ed9i dung C\u00f4ng v\u0103n 4062\/CT-NVT, vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n g\u1eafn li\u1ec1n v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, khi ph\u00e1t sinh nhu c\u1ea7u th\u00e0nh l\u1eadp h\u1ed9 kinh doanh theo m\u00f4 h\u00ecnh chuy\u00ean nghi\u1ec7p h\u01a1n, h\u1ecd c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u0169 (hi\u1ec7n l\u00e0 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n) \u0111\u1ec3 l\u00e0m m\u00e3 s\u1ed1 h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\">Theo c\u00e1c chuy\u00ean gia ki\u1ec3m to\u00e1n t\u1ea1i MAN, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh gi\u00fap h\u1ed9 kinh doanh duy tr\u00ec l\u1ecbch s\u1eed thu\u1ebf li\u00ean t\u1ee5c v\u00e0 h\u1ea1n ch\u1ebf ph\u00e1t sinh gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh. Khi \u0111\u0103ng k\u00fd, c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi khai b\u00e1o ch\u00ednh x\u00e1c ng\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u1ecba ch\u1ec9 kinh doanh. Sai s\u00f3t \u1edf b\u01b0\u1edbc \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn l\u1ed7i khi xu\u1ea5t h\u00f3a \u0111\u01a1n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u00e1ch h\u00e0ng v\u00e0 l\u00e0m ch\u1eadm qu\u00e1 tr\u00ecnh k\u00ea khai, b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\"><b>Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-168-2025-ND-CP-dang-ky-doanh-nghiep-623074.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 168\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 ph\u00e2n c\u1ea5p m\u1ea1nh m\u1ebd cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i nh\u1ea5t cho ng\u01b0\u1eddi d\u00e2n. Nh\u1eefng quy\u1ec1n l\u1ee3i v\u00e0 tr\u00e1ch nhi\u1ec7m ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh c\u00f3 quy\u1ec1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn k\u1ebft qu\u1ea3 t\u1ea1i b\u1ea5t k\u1ef3 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 n\u00e0o trong ph\u1ea1m vi t\u1ec9nh ho\u1eb7c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i h\u1ed9 kinh doanh \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd kinh doanh thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 n\u01a1i h\u1ed9 kinh doanh \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 nh\u01b0ng kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a h\u1ed9 kinh doanh x\u1ea3y ra tr\u01b0\u1edbc ho\u1eb7c sau khi \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c gi\u1eefa h\u1ed9 kinh doanh v\u1edbi c\u00e1c b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nghi\u00eam c\u1ea5m m\u1ecdi h\u00e0nh vi g\u00e2y phi\u1ec1n h\u00e0, nh\u0169ng nhi\u1ec5u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u1ee7 t\u1ee5c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i t\u1ea1i MAN, vi\u1ec7c n\u1eafm r\u00f5 th\u1ea9m quy\u1ec1n n\u00e0y gi\u00fap ch\u1ee7 h\u1ed9 ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 sai quy \u0111\u1ecbnh. Ch\u00fang t\u00f4i lu\u00f4n khuy\u1ebfn c\u00e1o kh\u00e1ch h\u00e0ng n\u00ean chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 b\u1ea3n c\u1ee9ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 l\u01b0u l\u1ea1i b\u1eb1ng ch\u1ee9ng ti\u1ebfp nh\u1eadn \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch r\u1ee7i ro thu\u1ebf v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1eeb chuy\u00ean gia<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i \u0111\u00e3 x\u1eed l\u00fd h\u00e0ng tr\u0103m tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf \u0111\u1ec3 qu\u00fd \u0111\u1ed9c gi\u1ea3 tham kh\u1ea3o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh (Case Study)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng thu\u00ea c\u0103n h\u1ed9 chung c\u01b0 t\u1ea1i H\u00e0 N\u1ed9i \u0111\u1ec3 l\u00e0m n\u01a1i kinh doanh. Ch\u1ee7 h\u1ed9 kh\u00f4ng t\u00ecm hi\u1ec3u k\u1ef9 v\u1ec1 vi\u1ec7c c\u1ea5m kinh doanh trong c\u0103n h\u1ed9 chung c\u01b0 (tr\u1eeb ph\u1ea7n di\u1ec7n t\u00edch th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c cho ph\u00e9p) n\u00ean \u0111\u00e3 b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00f4 th\u1ecb y\u00eau c\u1ea7u d\u1eebng ho\u1ea1t \u0111\u1ed9ng sau 6 th\u00e1ng. \u0110\u1ed3ng th\u1eddi, do khai b\u00e1o \u0111\u1ecba ch\u1ec9 kinh doanh l\u00e0 c\u0103n h\u1ed9 n\u00e0y, h\u1ecd g\u1eb7p v\u01b0\u1edbng m\u1eafc khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u x\u00e1c minh \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd t\u1ed1i \u01b0u<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a c\u0103n h\u1ed9, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ecba \u0111i\u1ec3m kh\u00f4ng ph\u00f9 h\u1ee3p, c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh doanh l\u00ean c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ngay l\u1eadp t\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u1ecba ch\u1ec9 m\u1edbi, tr\u00e1nh vi\u1ec7c b\u1ecb \u0111\u01b0a v\u00e0o danh s\u00e1ch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">MAN h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh (ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y, an to\u00e0n th\u1ef1c ph\u1ea9m) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ecba \u0111i\u1ec3m m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ec1n v\u1eefng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua v\u00ed d\u1ee5 n\u00e0y, b\u00e0i h\u1ecdc r\u00fat ra l\u00e0: Kh\u00f4ng n\u00ean ch\u1ec9 t\u1eadp trung v\u00e0o th\u1ee7 t\u1ee5c thu\u1ebf m\u00e0 b\u1ecf qua c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd chuy\u00ean ng\u00e0nh li\u00ean quan \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m kinh doanh. \u0110\u00f3 l\u00e0 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN lu\u00f4n nh\u1ea5n m\u1ea1nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd thu\u1ebf cho h\u1ed9 kinh doanh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 d\u1ec5 d\u00e0ng ph\u00e2n bi\u1ec7t c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf:<\/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 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd thu\u1ebf cho h\u1ed9 kinh doanh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u0103ng k\u00fd m\u1ed9t c\u1eeda li\u00ean th\u00f4ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh th\u00e0nh l\u1eadp theo N\u0110 168<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh, h\u1ed9 gia \u0111\u00ecnh kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd HKD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan ti\u1ebfp nh\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Business registration agency<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax identification number<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng chung m\u00e3 s\u1ed1 h\u1ed9 kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00f9ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n (\u0111\u1ecbnh danh)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Procedure<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Song song v\u1edbi \u0110KKD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ri\u00eang bi\u1ec7t theo m\u1eabu 03-\u0110K-TCT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4062\/CT-NVT l\u00e0 v\u0103n b\u1ea3n c\u1ea7n thi\u1ebft gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh cho c\u00e1c h\u1ed9 kinh doanh. Vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c n\u1ed9i dung trong c\u00f4ng v\u0103n n\u00e0y gi\u00fap ch\u1ee7 h\u1ed9 kh\u00f4ng ch\u1ec9 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e2u d\u00e0i. Khi hi\u1ec3u r\u00f5 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m, b\u1ea1n s\u1ebd gi\u1ea3m thi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf, h\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN &#8211; Master Accountant Network. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady trong c\u00e1c l\u0129nh v\u1ef1c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue-thu-nhap-ca-nhan\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><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;\">. Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng m\u1ed7i h\u1ed9 kinh doanh \u0111\u1ec1u c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang v\u00e0 MAN s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh \u0111\u1ec3 mang \u0111\u1ebfn c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, gi\u00fap b\u1ea1n an t\u00e2m t\u1eadp trung v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/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 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>FAQ: Nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4062\/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>H\u1ed9 kinh doanh c\u0169 c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 4062\/CT-NVT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 4062\/CT-NVT ch\u1ee7 y\u1ebfu h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c hi\u1ec7n h\u00e0nh. N\u1ebfu h\u1ed9 kinh doanh \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh v\u00e0 th\u00f4ng tin \u0111\u00fang, b\u1ea1n kh\u00f4ng c\u1ea7n thay \u0111\u1ed5i. Tuy nhi\u00ean, n\u1ebfu c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ho\u1eb7c m\u00f4 h\u00ecnh, b\u1ea1n c\u1ea7n c\u1eadp nh\u1eadt theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.                    <\/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 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh t\u1ea1i c\u0103n h\u1ed9 chung c\u01b0 theo c\u00f4ng v\u0103n n\u00e0y kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 4062\/CT-NVT kh\u1eb3ng \u0111\u1ecbnh c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 d\u1ef1a tr\u00ean th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p, nh\u01b0ng b\u1ea1n ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt nh\u00e0 \u1edf. N\u1ebfu ph\u00e1p lu\u1eadt nh\u00e0 \u1edf c\u1ea5m kinh doanh t\u1ea1i c\u0103n h\u1ed9 \u0111\u00f3, b\u1ea1n s\u1ebd ch\u1ecbu r\u1ee7i ro b\u1ecb x\u1eed l\u00fd t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, kh\u00f4ng ph\u1ea3i ch\u1ec9 t\u1eeb c\u01a1 quan thu\u1ebf.                    <\/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>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft t\u00f4i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd li\u00ean th\u00f4ng hay tr\u1ef1c ti\u1ebfp?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu b\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp h\u1ed9 kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, b\u1ea1n ph\u1ea3i \u0111\u0103ng k\u00fd li\u00ean th\u00f4ng. N\u1ebfu b\u1ea1n l\u00e0 c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng rong, bu\u00f4n chuy\u1ebfn ho\u1eb7c kinh doanh nh\u1ecf l\u1ebb kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, b\u1ea1n \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.                    <\/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 h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf cho h\u1ed9 kinh doanh kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i bao g\u1ed3m t\u01b0 v\u1ea5n \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf cho c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh. V\u1edbi 30 n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u nh\u1ea5t.                    <\/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 n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 c\u00f3 \u00e1p d\u1ee5ng cho c\u1ea3 th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo quy \u0111\u1ecbnh, h\u1ed9 kinh doanh c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 b\u1ea5t k\u1ef3 trong ph\u1ea1m vi t\u1ec9nh ho\u1eb7c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng n\u01a1i h\u1ed9 kinh doanh \u0111\u1eb7t tr\u1ee5 s\u1edf.                    <\/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\": \"H\u1ed9 kinh doanh c\u0169 c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 4062\/CT-NVT kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n 4062\/CT-NVT ch\u1ee7 y\u1ebfu h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c hi\u1ec7n h\u00e0nh. 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Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6784,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,7],"tags":[],"class_list":["post-6782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-huong-dan","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6782","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=6782"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6782\/revisions"}],"predecessor-version":[{"id":6788,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6782\/revisions\/6788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6784"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}