{"id":6865,"date":"2026-07-06T11:28:35","date_gmt":"2026-07-06T04:28:35","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6865"},"modified":"2026-07-06T11:28:35","modified_gmt":"2026-07-06T04:28:35","slug":"nghi-dinh-254-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nghi-dinh-254-2026\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb khi <\/span>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/a> \u0111\u01b0\u1ee3c ban h\u00e0nh. \u0110\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 k\u00fd ng\u00e0y 30\/6\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c ch\u1ec9 m\u1ed9t ng\u00e0y sau \u0111\u00f3, v\u00e0o 1\/7\/2026, ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh c\u0169 t\u1ea1i <\/span>Decree 123\/2020\/ND-CP<\/span><\/a>, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung nhi\u1ec1u \u0111i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, n\u1ed9i dung h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

V\u1edbi t\u1ed1c \u0111\u1ed9 ban h\u00e0nh v\u00e0 hi\u1ec7u l\u1ef1c g\u1ea7n nh\u01b0 t\u1ee9c th\u1eddi, kh\u00f4ng \u00edt doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f2n l\u00fang t\u00fang trong vi\u1ec7c c\u1eadp nh\u1eadt quy tr\u00ecnh. \u0110\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ngay h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t do sai l\u1ec7ch n\u1ed9i dung ho\u1eb7c ch\u1eadm chuy\u1ec3n d\u1eef li\u1ec7u.<\/span><\/p>\n\n\n\n\n\n\n\n
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/caption>\n
Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/td>\n<\/tr>\n
Ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i li\u00ean quan.<\/span><\/td>\n<\/tr>\n
\u00c1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c thu thu\u1ebf ph\u00ed l\u1ec7 ph\u00ed v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/td>\n<\/tr>\n
N\u1ed9i dung tr\u1ecdng t\u00e2m: quy \u0111\u1ecbnh t\u00ean ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n, th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 k\u00fd s\u1ed1 h\u00f3a \u0111\u01a1n, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n
Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1eeb 1\/7\/2026 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n
\"Ngh\u1ecb
Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec? C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/figcaption><\/figure>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a> do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. V\u0103n b\u1ea3n n\u00e0y c\u1ee5 th\u1ec3 h\u00f3a kho\u1ea3n 6 \u0110i\u1ec1u 26 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 27 c\u1ee7a lu\u1eadt, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd theo kho\u1ea3n 5 \u0110i\u1ec1u 52.<\/span><\/p>\n

Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh bao tr\u00f9m nhi\u1ec1u nh\u00f3m v\u1ea5n \u0111\u1ec1: lo\u1ea1i h\u00f3a \u0111\u01a1n, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, n\u1ed9i dung v\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nguy\u00ean t\u1eafc l\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 c\u01a1 ch\u1ebf x\u00e2y d\u1ef1ng v\u00e0 tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 b\u1ed9 khung ph\u00e1p l\u00fd thay th\u1ebf ho\u00e0n to\u00e0n c\u00e1ch ti\u1ebfp c\u1eadn c\u0169.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay th\u1ebf nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/b><\/p>\n

K\u1ec3 t\u1eeb ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, ba v\u0103n b\u1ea3n sau ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c: Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP; v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP ng\u00e0y 20\/3\/2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd d\u1eebng \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh c\u0169 ngay t\u1eeb m\u1ed1c 1\/7\/2026.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><\/h2>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u g\u1ed1c \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Khi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u00ean ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n hay \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh theo.<\/span><\/p>\n

Theo c\u00e1c chuy\u00ean gia t\u1ea1i <\/span>MAN \u2013 Master Accountant Network<\/b>, vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp c\u00e1c thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p ph\u00e1p, d\u1eabn \u0111\u1ebfn h\u00e0ng lo\u1ea1t h\u1ec7 qu\u1ea3: chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <\/span>corporate income tax<\/span><\/a>, s\u1ed1 <\/span>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><\/a> kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, v\u00e0 r\u1ee7i ro b\u1ecb truy thu khi quy\u1ebft to\u00e1n. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n xem ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0 m\u1ed9t ph\u1ea7n b\u1eaft bu\u1ed9c trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, ch\u1ee9 kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt c\u1ee7a b\u1ed9 ph\u1eadn c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/b><\/h2>\n
\"\u0110\u1ed1i
\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/figcaption><\/figure>\n

Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ea5t r\u1ed9ng, bao g\u1ed3m c\u1ea3 b\u00ean b\u00e1n, b\u00ean mua v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c trung gian trong chu\u1ed7i ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

    \n
  • Nh\u00f3m ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5: <\/b>Nh\u00f3m n\u00e0y g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i; h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ph\u00e1t sinh b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5; v\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
  • Nh\u00f3m ng\u01b0\u1eddi mua v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c: <\/b>B\u00ean c\u1ea1nh ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ngh\u1ecb \u0111\u1ecbnh c\u00f2n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n
  • Nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n kh\u00f4ng m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n: <\/b>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111i\u1ec7n l\u1ef1c, x\u0103ng d\u1ea7u, vi\u1ec5n th\u00f4ng, n\u01b0\u1edbc s\u1ea1ch, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a, b\u1ea3o hi\u1ec3m, y t\u1ebf, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, si\u00eau th\u1ecb, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y \u0111\u01b0\u1ee3c ph\u00e9p d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Trong khi \u0111\u00f3, c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0 trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, si\u00eau th\u1ecb, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/li>\n<\/ul>\n

    Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/b><\/h2>\n
    \"Ngh\u1ecb
    Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/figcaption><\/figure>\n

    Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026, \u0111\u00fang b\u1eb1ng ng\u00e0y Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng tr\u00ean th\u1ef1c t\u1ebf. Kho\u1ea3ng c\u00e1ch gi\u1eefa ng\u00e0y k\u00fd (30\/6\/2026) v\u00e0 ng\u00e0y hi\u1ec7u l\u1ef1c ch\u1ec9 m\u1ed9t ng\u00e0y cho th\u1ea5y t\u00ednh c\u1ea5p b\u00e1ch trong vi\u1ec7c ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

    M\u1ed9t s\u1ed1 m\u1ed1c chuy\u1ec3n ti\u1ebfp doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb: bi\u00ean lai gi\u1ea5y t\u1ef1 in, \u0111\u1eb7t in theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft 31\/12\/2026, sau \u0111\u00f3 ph\u1ea3i ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1 do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ngay t\u1eeb ng\u00e0y ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c ti\u00eau h\u1ee7y \u0111\u00fang quy tr\u00ecnh.<\/span><\/p>\n

    Quy \u0111\u1ecbnh v\u1ec1 t\u00ean ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n

    \u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m nh\u1ea5t v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n khi h\u1ea1ch to\u00e1n chi ph\u00ed.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/b><\/h3>\n

    T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ph\u1ea3i ghi \u0111\u00fang theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng. N\u1ebfu ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch, h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang m\u00e3 s\u1ed1 n\u00e0y thay v\u00ec m\u00e3 s\u1ed1 thu\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

    V\u1edbi t\u00ean, \u0111\u1ecba ch\u1ec9 qu\u00e1 d\u00e0i, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0 Ph\u01b0\u1eddng th\u00e0nh P, Th\u00e0nh ph\u1ed1 th\u00e0nh TP, Tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n th\u00e0nh TNHH, Khu c\u00f4ng nghi\u1ec7p th\u00e0nh KCN, Chi nh\u00e1nh th\u00e0nh CN, mi\u1ec5n l\u00e0 v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c \u0111\u1ecba ch\u1ec9 theo \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00e1 nh\u00e2n<\/b><\/h3>\n

    H\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua. V\u1edbi ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, th\u00f4ng tin \u0111\u1ecba ch\u1ec9 v\u00e0 s\u1ed1 \u0111\u1ecbnh danh c\u00f3 th\u1ec3 thay b\u1eb1ng s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f9ng qu\u1ed1c t\u1ecbch. N\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, h\u00f3a \u0111\u01a1n ghi r\u00f5 d\u00f2ng ch\u1eef d\u00e0nh cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n

    \u0110\u00e1ng l\u01b0u \u00fd, h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng s\u1ebd kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh kh\u00e1c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n chi ph\u00ed ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf. M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 nh\u01b0 b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, r\u1ea1p chi\u1ebfu phim, b\u00e1n x\u0103ng d\u1ea7u cho c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng ho\u1eb7c h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c mi\u1ec5n y\u00eau c\u1ea7u th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi mua v\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>\n

    \u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n

    Theo \u0110i\u1ec1u 6 c\u1ee7a ngh\u1ecb \u0111\u1ecbnh, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chia th\u00e0nh b\u1ed1n nh\u00f3m ch\u00ednh. Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf, b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. Nh\u00f3m th\u1ee9 hai l\u00e0 doanh nghi\u1ec7p thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u, \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3.<\/span><\/p>\n

    Nh\u00f3m th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf. Nh\u00f3m th\u1ee9 t\u01b0 l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, bu\u1ed9c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u.<\/span><\/p>\n

    Ngo\u00e0i ra, ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh, \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng, ho\u1eb7c doanh nghi\u1ec7p \u0111ang t\u1ea1m ng\u1eebng, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n nh\u01b0ng v\u1eabn c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

    Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n

    Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. \u0110\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 l\u00fac ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/span><\/p>\n

    V\u1edbi c\u00e1c ng\u00e0nh \u0111\u1eb7c th\u00f9 nh\u01b0 vi\u1ec5n th\u00f4ng, b\u1ea3o hi\u1ec3m, ng\u00e2n h\u00e0ng, h\u00e0ng kh\u00f4ng, b\u01b0u ch\u00ednh chuy\u1ec3n ph\u00e1t c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3, ngh\u1ecb \u0111\u1ecbnh cho ph\u00e9p l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 7 c\u1ee7a th\u00e1ng sau ho\u1eb7c theo k\u1ef3 quy \u01b0\u1edbc \u0111\u00e3 th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean. V\u1edbi b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 khi k\u1ebft th\u00fac vi\u1ec7c b\u00e1n theo t\u1eebng l\u1ea7n.<\/span><\/p>\n

    V\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1, \u0111\u00e2y l\u00e0 l\u00fac ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y th\u00e1ng n\u0103m d\u01b0\u01a1ng l\u1ecbch. N\u1ebfu th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, vi\u1ec7c g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 ho\u1eb7c chuy\u1ec3n d\u1eef li\u1ec7u ph\u1ea3i ho\u00e0n t\u1ea5t ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, c\u00f2n ng\u01b0\u1eddi mua khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/span><\/p>\n

    T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n

    \u0110\u1ec3 tri\u1ec3n khai th\u1ed1ng nh\u1ea5t quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 1\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh tr\u00ean c\u01a1 s\u1edf Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, \u0111\u1ed3ng th\u1eddi thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung.\u00a0<\/span><\/p>\n

    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a t\u1eebng v\u0103n b\u1ea3n \u0111\u1ec3 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n thu\u1eadn ti\u1ec7n tra c\u1ee9u, \u00e1p d\u1ee5ng.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
    B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/caption>\n
    Legal documents<\/b><\/td>\nS\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\nRelated content<\/b><\/td>\n<\/tr>\n
    Law on Tax Administration<\/span><\/td>\nS\u1ed1 108\/2025\/QH15<\/span><\/td>\nC\u0103n c\u1ee9 ban h\u00e0nh, quy \u0111\u1ecbnh khung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n
    Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\nNg\u00e0y 30\/6\/2026, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\nQuy \u0111\u1ecbnh chi ti\u1ebft lo\u1ea1i h\u00f3a \u0111\u01a1n, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n
    Decree 123\/2020\/ND-CP<\/span><\/td>\nNg\u00e0y 19\/10\/2020<\/span><\/td>\nQuy \u0111\u1ecbnh c\u0169 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<\/tr>\n
    Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP<\/span><\/td>\nNg\u00e0y 20\/6\/2022<\/span><\/td>\nS\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ph\u1ea7n li\u00ean quan \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<\/tr>\n
    Decree 70\/2025\/ND-CP<\/span><\/td>\nNg\u00e0y 20\/3\/2025<\/span><\/td>\nS\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<\/tr>\n
    Decree 181\/2025\/ND-CP<\/span><\/td>\nTham chi\u1ebfu<\/span><\/td>\nQuy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, li\u00ean quan tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n<\/span><\/td>\n<\/tr>\n
    Ngh\u1ecb \u0111\u1ecbnh 186\/2025\/N\u0110-CP<\/span><\/td>\nTham chi\u1ebfu<\/span><\/td>\nQuy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, m\u1eabu h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Important Note:<\/b> Doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u, m\u1eabu k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 quy tr\u00ecnh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, v\u00ec Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP giao nhi\u1ec1u n\u1ed9i dung k\u1ef9 thu\u1eadt cho B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft.<\/span><\/p>\n

    Case Study: Doanh nghi\u1ec7p b\u00e1n l\u1ebb chuy\u1ec3n \u0111\u1ed5i theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n

    Background<\/b><\/h3>\n

    Chu\u1ed7i c\u1eeda h\u00e0ng b\u00e1n l\u1ebb \u0111\u1ed3 gia d\u1ee5ng Y t\u1ea1i TP.HCM, c\u00f3 25 \u0111i\u1ec3m b\u00e1n tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, tr\u01b0\u1edbc \u0111\u00e2y xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho m\u1ecdi giao d\u1ecbch, k\u1ec3 c\u1ea3 giao d\u1ecbch gi\u00e1 tr\u1ecb nh\u1ecf m\u00e0 kh\u00e1ch kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

    X\u1eed l\u00fd sau 1\/7\/2026<\/b><\/h3>\n

    Theo t\u01b0 v\u1ea5n t\u1eeb MAN – Master Accountant Network, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 25 \u0111i\u1ec3m b\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m n\u00e0o thu\u1ed9c nh\u00f3m b\u1eaft bu\u1ed9c d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 6; th\u1ee9 hai, k\u1ebft n\u1ed1i ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c; th\u1ee9 ba, x\u00e2y d\u1ef1ng l\u1ea1i m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec3n th\u1ecb \u0111\u00fang t\u00ean ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh m\u1edbi, k\u00e8m d\u00f2ng ch\u1eef d\u00e0nh cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng khi kh\u00e1ch kh\u00f4ng cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n

    K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n

    Sau khi ho\u00e0n t\u1ea5t chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p gi\u1ea3m th\u1eddi gian \u0111\u1ed1i so\u00e1t cu\u1ed1i ng\u00e0y t\u1eeb kho\u1ea3ng 2 gi\u1edd xu\u1ed1ng c\u00f2n 20 ph\u00fat nh\u1edd d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u01a1 quan thu\u1ebf. Khi c\u01a1 quan thu\u1ebf thanh tra \u0111\u1ecbnh k\u1ef3, h\u1ed3 s\u01a1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c minh tr\u1ef1c tuy\u1ebfn ngay tr\u00ean h\u1ec7 th\u1ed1ng, kh\u00f4ng c\u1ea7n xu\u1ea5t tr\u00ecnh h\u00f3a \u0111\u01a1n gi\u1ea5y, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m tra so v\u1edbi chu k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

    B\u1ea3ng so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1edbi quy \u0111\u1ecbnh c\u0169<\/b><\/h2>\n

    Tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026, vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i. T\u1eeb ng\u00e0y 1\/7\/2026, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u01b0\u1ee1ng doanh thu \u00e1p d\u1ee5ng, c\u01a1 ch\u1ebf khuy\u1ebfn kh\u00edch t\u1ed1 gi\u00e1c vi ph\u1ea1m v\u00e0 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n, bi\u00ean lai gi\u1ea5y. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt gi\u1eefa quy \u0111\u1ecbnh m\u1edbi v\u00e0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n\n\n\n\n\n\n\n\n
    B\u1ea3ng so s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1edbi quy \u0111\u1ecbnh c\u0169<\/b><\/caption>\n
    Criteria<\/b><\/td>\nNgh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP (c\u0169)<\/b><\/td>\nNgh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP (m\u1edbi)<\/b><\/td>\n<\/tr>\n
    C\u0103n c\u1ee9 ban h\u00e0nh<\/span><\/td>\nTax Administration Law 2019<\/span><\/td>\nLu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<\/tr>\n
    \u0110\u1ed1i t\u01b0\u1ee3ng d\u00f9ng h\u00f3a \u0111\u01a1n m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/td>\n\u00c1p d\u1ee5ng h\u1ea1n ch\u1ebf theo nh\u00f3m ng\u00e0nh c\u1ee5 th\u1ec3<\/span><\/td>\nM\u1edf r\u1ed9ng cho to\u00e0n b\u1ed9 nh\u00f3m b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/span><\/td>\n<\/tr>\n
    Ng\u01b0\u1ee1ng doanh thu h\u1ed9 kinh doanh b\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3<\/span><\/td>\nKh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nTr\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ph\u1ea3i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/td>\n<\/tr>\n
    C\u01a1 ch\u1ebf khen th\u01b0\u1edfng t\u1ed1 gi\u00e1c<\/span><\/td>\nCh\u01b0a quy \u0111\u1ecbnh chi ti\u1ebft m\u1ee9c th\u01b0\u1edfng<\/span><\/td>\nQuy \u0111\u1ecbnh r\u00f5 m\u1ee9c th\u01b0\u1edfng t\u1ed1i \u0111a 10% s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t, kh\u00f4ng qu\u00e1 10.000.000 \u0111\u1ed3ng\/v\u1ee5 vi\u1ec7c<\/span><\/td>\n<\/tr>\n
    Hi\u1ec7u l\u1ef1c tem, bi\u00ean lai gi\u1ea5y c\u0169<\/span><\/td>\n\u00c1p d\u1ee5ng theo l\u1ed9 tr\u00ecnh c\u0169<\/span><\/td>\n\u0110\u01b0\u1ee3c d\u00f9ng \u0111\u1ebfn h\u1ebft 31\/12\/2026, sau \u0111\u00f3 ph\u1ea3i ti\u00eau h\u1ee7y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n

    C\u00e1c chuy\u00ean gia t\u1ea1i <\/span>MAN \u2013 Master Accountant Network<\/b> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh.<\/span><\/p>\n