{"id":6883,"date":"2026-07-06T16:42:31","date_gmt":"2026-07-06T09:42:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6883"},"modified":"2026-07-06T16:42:31","modified_gmt":"2026-07-06T09:42:31","slug":"diem-moi-nghi-dinh-254-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/diem-moi-nghi-dinh-254-2026\/","title":{"rendered":"6 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n bi\u1ebft"},"content":{"rendered":"

\u0110i\u1ec3m m\u1edbi <\/span>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a> \u0111ang l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n, ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m nh\u1ea5t trong qu\u00fd III n\u0103m 2026. Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh v\u0103n b\u1ea3n n\u00e0y \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, thay th\u1ebf ho\u00e0n to\u00e0n khung ph\u00e1p l\u00fd c\u0169 \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1eeb n\u0103m 2020.<\/span><\/p>\n

V\u1edbi h\u01a1n 30 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN – Master Accountant Network nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1ee3t \u0111i\u1ec1u ch\u1ec9nh c\u00f3 ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng r\u1ed9ng nh\u1ea5t k\u1ec3 t\u1eeb khi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 \u0111i\u1ec3m m\u1edbi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/figcaption><\/figure>\n

\u0110i\u1ec3m m\u1edbi <\/span>Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/a> l\u00e0 t\u1eadp h\u1ee3p c\u00e1c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 ch\u1ebf chia s\u1ebb d\u1eef li\u1ec7u v\u00e0 c\u01a1 ch\u1ebf khen th\u01b0\u1edfng ng\u01b0\u1eddi t\u1ed1 gi\u00e1c vi ph\u1ea1m. V\u0103n b\u1ea3n d\u00f9ng cho m\u1ecdi t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i Vi\u1ec7t Nam. \u00c1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb ng\u00e0y 01\/7\/2026, \u0111\u1ed3ng th\u1eddi b\u00e3i b\u1ecf <\/span>Decree 123\/2020\/ND-CP<\/span><\/a> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n, quy tr\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 v\u00e0 m\u1eabu bi\u1ec3u tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n

\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><\/h2>\n

Theo v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh <\/span>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/a> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. \u0110\u00e2y kh\u00f4ng ph\u1ea3i m\u1ed9t lu\u1eadt \u0111\u1ed9c l\u1eadp m\u00e0 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, c\u00f3 vai tr\u00f2 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c nguy\u00ean t\u1eafc l\u1edbn c\u1ee7a lu\u1eadt th\u00e0nh quy tr\u00ecnh nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n vi\u00ean \u00e1p d\u1ee5ng h\u00e0ng ng\u00e0y.<\/span><\/p>\n

\u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP n\u1eb1m \u1edf ba nh\u00f3m n\u1ed9i dung: m\u1edf r\u1ed9ng danh s\u00e1ch tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111i\u1ec1u ch\u1ec9nh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho nh\u00f3m d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9, v\u00e0 b\u1ed5 sung c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t ch\u00e9o gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c nh\u01b0 \u0111\u1ea5t \u0111ai, c\u00f4ng an, y t\u1ebf. To\u00e0n b\u1ed9 c\u00e1c thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft theo s\u00e1u \u0111i\u1ec3m m\u1edbi d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

6 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n n\u1eafm r\u00f5<\/b><\/h2>\n
\"6
6 \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n n\u1eafm r\u00f5<\/figcaption><\/figure>\n

1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/7\/2026<\/b><\/h3>\n

Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

V\u1ec1 ph\u00eda h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, g\u1ed3m: b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb khi \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n; c\u00f3 thu nh\u1eadp t\u1eeb cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i; l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p m\u00e0 doanh nghi\u1ec7p x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

V\u1ec1 c\u00e1c kho\u1ea3n ph\u00ed, kho\u1ea3n thu t\u00e0i ch\u00ednh, g\u1ed3m: c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i b\u1ea3o hi\u1ec3m (nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c v\u1ec1 nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m), nh\u1eadn ti\u1ec1n g\u1eedi, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, ch\u1ee9ng kho\u00e1n s\u01a1 c\u1ea5p, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1), b\u00e1n n\u1ee3, giao d\u1ecbch ngo\u1ea1i t\u1ec7 v\u00e0 s\u1ea3n ph\u1ea9m ph\u00e1i sinh. Ri\u00eang giao d\u1ecbch b\u00e1n ngo\u1ea1i t\u1ec7, \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft giao d\u1ecbch ph\u00e1t sinh trong th\u00e1ng, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung t\u1eebng giao d\u1ecbch, v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p n\u00e0y khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

V\u1ec1 g\u00f3p v\u1ed1n v\u00e0 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9, g\u1ed3m: g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh v\u00e0o t\u1ed5 ch\u1ee9c kinh t\u1ebf; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n t\u1eeb c\u00f4ng ty m\u1eb9 \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u00f9ng c\u01a1 s\u1edf kinh doanh, k\u1ec3 c\u1ea3 khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 cho m\u01b0\u1ee3n ph\u1ee5c v\u1ee5 gia c\u00f4ng h\u00e0ng h\u00f3a, kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu.<\/span><\/p>\n

V\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, g\u1ed3m: h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 h\u00e0ng xu\u1ea5t chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t trong c\u00f9ng m\u1ed9t c\u01a1 s\u1edf kinh doanh; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung c\u1ea5p \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ch\u00ednh m\u00ecnh, k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 s\u1ea3n xu\u1ea5t; v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m b\u1ed3i th\u01b0\u1eddng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i), ti\u1ec1n th\u01b0\u1edfng, thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u00e0 th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Trong s\u1ed1 n\u00e0y, \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t v\u1edbi kh\u1ed1i h\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u00e0 tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh kh\u00f4ng n\u00eau r\u00f5 r\u00e0ng, khi\u1ebfn nhi\u1ec1u ch\u1ee7 nh\u00e0 tr\u1ecd, ch\u1ee7 c\u0103n h\u1ed9 cho thu\u00ea l\u00fang t\u00fang kh\u00f4ng bi\u1ebft c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 x\u00e1c nh\u1eadn d\u1ee9t \u0111i\u1ec3m \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\n

2. \u0110i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n

\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111i\u1ec1u ch\u1ec9nh kh\u00e1 s\u00e2u v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cho b\u1ed1n nh\u00f3m t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 m\u00e0 k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng l\u00fang t\u00fang.<\/span><\/p>\n

2.1 Nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ch\u01b0a ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><\/h4>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 9, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n khi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a. Tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n. Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u0110i\u1ec3m m\u1edbi n\u1eb1m \u1edf ph\u1ea1m vi \u00e1p d\u1ee5ng. Theo quy \u0111\u1ecbnh c\u0169 t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, vi\u1ec7c mi\u1ec5n xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn \u0111\u1eb7t c\u1ecdc ch\u1ec9 \u00e1p d\u1ee5ng cho 5 nh\u00f3m d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng. Do \u0111\u00f3, khi doanh nghi\u1ec7p ch\u1ec9 nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c giao k\u1ebft, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng th\u00ec ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc, m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

2.2 B\u1ed5 sung d\u1ecbch v\u1ee5 ph\u1ea3i c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t l\u1eadp h\u00f3a \u0111\u01a1n sau 7 ng\u00e0y<\/b><\/h4>\n

Theo \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9, Ch\u00ednh ph\u1ee7 \u0111\u00e3 b\u1ed5 sung c\u00e1c d\u1ecbch v\u1ee5 c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, g\u1ed3m: d\u1ecbch v\u1ee5 hoa ti\u00eau h\u00e0ng h\u1ea3i; d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o tr\u00ean c\u00e1c trang b\u00e1o \u0111i\u1ec7n t\u1eed; d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 s\u1ed1, n\u1ec1n t\u1ea3ng s\u1ed1; d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin bao g\u1ed3m d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n s\u1eed d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin; d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n m\u00e3 h\u00f3a; d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 giao d\u1ecbch tr\u00ean s\u00e0n giao d\u1ecbch c\u00e1c-bon; d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m; d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7; d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 c\u1ee7a s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a; d\u1ecbch v\u1ee5 th\u00f4ng tin t\u00edn d\u1ee5ng; v\u00e0 d\u1ecbch v\u1ee5 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi, xe h\u1ee3p \u0111\u1ed3ng, xe m\u00f4 t\u00f4 hai b\u00e1nh s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i v\u1eadn t\u1ea3i theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u01b0\u1eddng b\u1ed9, khi cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

2.3 B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng cu\u1ed1i ng\u00e0y<\/b><\/h4>\n

Theo \u0111i\u1ec3m m kho\u1ea3n 4 \u0110i\u1ec1u 9, Ch\u00ednh ph\u1ee7 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng\u00e0y, \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m ch\u1eefa b\u1ec7nh th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 c\u00f3 in phi\u1ebfu thu ti\u1ec1n nh\u01b0 ch\u1ee5p, chi\u1ebfu.\u00a0<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng g\u1ed3m b\u1ed1n y\u1ebfu t\u1ed1: l\u00e0 c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kh\u00e1m ch\u1eefa b\u1ec7nh; qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed theo t\u1eebng giao d\u1ecbch kh\u00e1m ch\u1eefa b\u1ec7nh v\u00e0 t\u1eebng d\u1ecbch v\u1ee5 c\u00f3 in phi\u1ebfu thu ti\u1ec1n; c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin; v\u00e0 ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m ch\u1eefa b\u1ec7nh kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n, c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao ngay cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

2.4 B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam<\/b><\/h4>\n

Theo kho\u1ea3n 5 \u0110i\u1ec1u 9, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng, c\u00f3 ph\u00e1t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 (t\u1eeb 22 gi\u1edd \u0111\u1ebfn 6 gi\u1edd s\u00e1ng h\u00f4m sau), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n

3. C\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai, c\u00f4ng an, y t\u1ebf ph\u1ea3i chia s\u1ebb d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi C\u1ee5c Thu\u1ebf<\/b><\/h3>\n

Nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng hi\u1ec7n nay, kho\u1ea3n 4 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan trong l\u0129nh v\u1ef1c m\u00ecnh qu\u1ea3n l\u00fd v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C\u1ee5 th\u1ec3, \u0111\u1ea7u m\u1ed1i ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c thay th\u1ebf t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y sang C\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt l\u1ea1i t\u00ean g\u1ecdi m\u1ed9t s\u1ed1 c\u01a1 quan cho ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c m\u1edbi. C\u00e1c c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin g\u1ed3m: c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng; C\u1ee5c Qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai; C\u1ee5c \u0110\u1ecba ch\u1ea5t v\u00e0 Kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam; c\u01a1 quan c\u00f4ng an; c\u01a1 quan giao th\u00f4ng; c\u01a1 quan y t\u1ebf; v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c c\u00f3 li\u00ean quan. Vi\u1ec7c k\u1ebft n\u1ed1i \u0111a chi\u1ec1u n\u00e0y ch\u00ednh l\u00e0 l\u00fd do khi\u1ebfn sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n ng\u00e0y c\u00e0ng kh\u00f3 che gi\u1ea5u, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu ch\u00e9o khi ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong k\u00ea khai.<\/span><\/p>\n

4. Ng\u01b0\u1eddi t\u1ed1 gi\u00e1c h\u00e0nh vi kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u01b0\u1edfng \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 n\u1ed9i dung ho\u00e0n to\u00e0n m\u1edbi, tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh. Theo kho\u1ea3n 1 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xem x\u00e9t khen th\u01b0\u1edfng g\u1ed3m ba y\u1ebfu t\u1ed1: cung c\u1ea5p th\u00f4ng tin trung th\u1ef1c, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m; n\u1ed9i dung th\u00f4ng tin ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u00e1c minh; v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin ph\u1ea3n \u00e1nh, cung c\u1ea5p.<\/span><\/p>\n

M\u1ee9c chi khen th\u01b0\u1edfng khi ph\u1ea3n \u00e1nh h\u00e0nh vi kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t v\u1ee5 vi\u1ec7c kh\u00f4ng qu\u00e1 10% s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 t\u1ed1i \u0111a 10 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed9t v\u1ee5 vi\u1ec7c. Ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 th\u1ec3 t\u1ed1 gi\u00e1c th\u00f4ng qua m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: qua eTax Mobile; C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia; th\u01b0 \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c; h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf; ho\u1eb7c g\u1eedi tr\u1ef1c ti\u1ebfp, b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

5. H\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a d\u00f9ng h\u1ebft<\/b><\/h3>\n

Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. C\u1ee5 th\u1ec3, t\u1eeb ng\u00e0y 01\/7\/2026, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng v\u1edbi bi\u00ean lai gi\u1ea5y theo h\u00ecnh th\u1ee9c t\u1ef1 in, \u0111\u1eb7t in th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, nh\u01b0ng th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ti\u00eau h\u1ee7y ch\u1ec9 b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2027. Bi\u00ean lai gi\u1ea5y t\u1ef1 in, \u0111\u1eb7t in ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026. \u0110\u1ed3ng th\u1eddi, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng bi\u00ean lai gi\u1ea5y ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u trong giai \u0111o\u1ea1n n\u00e0y.<\/span><\/p>\n

C\u00f9ng v\u1edbi vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP. C\u1ea3 ba v\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n

6. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n<\/b><\/h3>\n

C\u0103n c\u1ee9 ph\u1ee5 l\u1ee5c v\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u00e1ch tr\u00ecnh b\u00e0y n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c b\u1ed5 sung, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn h\u1ee3p l\u1ec7 hay kh\u00f4ng.<\/span><\/p>\n

V\u1ec1 t\u1eeb vi\u1ebft t\u1eaft, v\u1edbi t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0 “Ph\u01b0\u1eddng” th\u00e0nh “P”, “Th\u00e0nh ph\u1ed1” th\u00e0nh “TP”, “Vi\u1ec7t Nam” th\u00e0nh “VN”, “C\u1ed5 ph\u1ea7n” th\u00e0nh “CP”, “Tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n” th\u00e0nh “TNHH”, “khu c\u00f4ng nghi\u1ec7p” th\u00e0nh “KCN”, “s\u1ea3n xu\u1ea5t” th\u00e0nh “SX”, “Chi nh\u00e1nh” th\u00e0nh “CN”. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, \u0111\u1eb7c khu, t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

V\u1ec1 c\u00e1ch ghi th\u00f4ng tin ng\u01b0\u1eddi mua, theo \u0111i\u1ec3m b kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c, n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng th\u00f4ng tin ng\u01b0\u1eddi mua nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y m\u00e0 ph\u1ea3i ghi r\u00f5 tr\u00ean h\u00f3a \u0111\u01a1n d\u00f2ng ch\u1eef “B\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng”. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ng\u01b0\u1eddi mua cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin n\u00e0y; v\u1edbi ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1ec3 hi\u1ec7n s\u1ed1 h\u1ed9 chi\u1ebfu, gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch. Trong khi \u0111\u00f3, quy \u0111\u1ecbnh c\u0169 t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ch\u1ec9 quy \u0111\u1ecbnh ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec kh\u00f4ng th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua, v\u00e0 kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 thay \u0111\u1ecba ch\u1ec9 b\u1eb1ng s\u1ed1 h\u1ed9 chi\u1ebfu v\u00e0 qu\u1ed1c t\u1ecbch, ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng cung c\u1ea5p th\u00f4ng tin g\u00ec.<\/span><\/p>\n

V\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n cho c\u00e1c m\u00f4 h\u00ecnh kinh doanh \u0111\u1eb7c th\u00f9, ph\u1ee5 l\u1ee5c b\u1ed5 sung quy \u0111\u1ecbnh ri\u00eang cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng chung m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf cho t\u1ea5t c\u1ea3 c\u1eeda h\u00e0ng: h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, m\u00e3, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee5 th\u1ec3 ph\u00e1t sinh giao d\u1ecbch. Doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u ph\u1ea3i ghi r\u00f5 m\u00e3, \u0111\u1ecba ch\u1ec9 \u0111\u1ecba \u0111i\u1ec3m kinh doanh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p cho t\u1eebng c\u1eeda h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n. V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp theo h\u00ecnh th\u1ee9c \u1ee7y nhi\u1ec7m, n\u1ed9i dung h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ed3ng th\u1eddi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u1ea3 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n \u0111\u1ec3 thi h\u00e0nh \u00e1n, h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 quan \u0111\u01b0\u1ee3c giao b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 c\u1ee7a ng\u01b0\u1eddi b\u00e1n t\u00e0i s\u1ea3n.<\/span><\/p>\n

V\u00ec sao doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt ngay \u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/b><\/h2>\n

B\u1edfi v\u00ec quy \u0111\u1ecbnh v\u1ec1 <\/span>th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b> sai l\u1ec7ch d\u00f9 ch\u1ec9 m\u1ed9t ng\u00e0y c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111\u00e3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n theo th\u1eddi gian th\u1ef1c v\u1edbi nhi\u1ec1u c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c, sai s\u00f3t kh\u00f4ng c\u00f2n d\u1ec5 “s\u1eeda n\u1ed9i b\u1ed9” nh\u01b0 tr\u01b0\u1edbc. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y ch\u00ednh l\u00e0 l\u00fd do khi\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng vi\u1ec7c th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0m v\u00e0o cu\u1ed1i k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n

Ngo\u00e0i ra, vi\u1ec7c thay th\u1ebf to\u00e0n b\u1ed9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nhi\u1ec1u c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u0169 d\u1ef1a tr\u00ean n\u1ec1n v\u0103n b\u1ea3n n\u00e0y c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu l\u1ea1i. K\u1ebf to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng m\u00e1y m\u00f3c c\u00e1c h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 m\u00e0 kh\u00f4ng ki\u1ec3m tra xem n\u1ed9i dung \u0111\u00f3 c\u00f3 c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi khung ph\u00e1p l\u00fd m\u1edbi hay kh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t trong giai \u0111o\u1ea1n chuy\u1ec3n giao gi\u1eefa hai h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a c\u00e1c \u0111i\u1ec3m m\u1edbi trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf doanh nghi\u1ec7p<\/b><\/h2>\n

C\u00e1c thay \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt h\u00e0nh ch\u00ednh, m\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n, c\u00e1ch ghi nh\u1eadn doanh thu v\u00e0 quy tr\u00ecnh \u0111\u1ed1i so\u00e1t n\u1ed9i b\u1ed9.<\/span><\/p>\n

V\u1edbi nh\u00f3m ng\u00e0nh d\u1ecbch v\u1ee5 s\u1ed1, n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7, b\u1ea3o hi\u1ec3m, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng ngh\u1ec7, vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp h\u00f3a \u0111\u01a1n theo k\u1ef3 \u0111\u1ed1i so\u00e1t 7 ng\u00e0y thay v\u00ec t\u1eebng giao d\u1ecbch gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7. Ng\u01b0\u1ee3c l\u1ea1i, nh\u00f3m doanh nghi\u1ec7p b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng ho\u1ea1t \u0111\u1ed9ng ban \u0111\u00eam c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy tr\u00ecnh v\u1eadn h\u00e0nh \u0111\u1ec3 kh\u00f4ng vi ph\u1ea1m quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p t\u1eeb MAN – Master Accountant Network cho c\u00e1c doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 khi chuy\u1ec3n \u0111\u1ed5i l\u00e0 x\u00e2y d\u1ef1ng l\u1ea1i b\u1ea3ng ph\u00e2n lo\u1ea1i giao d\u1ecbch theo t\u1eebng nh\u00f3m h\u00f3a \u0111\u01a1n ngay t\u1eeb \u0111\u1ea7u qu\u00fd III, thay v\u00ec ch\u1edd \u0111\u1ebfn g\u1ea7n th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n m\u1edbi r\u00e0 so\u00e1t.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi \u0111i\u1ec3m m\u1edbi 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 b\u1edfi \u0111i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP?<\/figcaption><\/figure>\n

Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ngh\u1ecb \u0111\u1ecbnh kh\u00e1 r\u1ed9ng, c\u1ee5 th\u1ec3 g\u1ed3m c\u00e1c nh\u00f3m sau:<\/span><\/p>\n