{"id":6926,"date":"2026-07-08T10:28:56","date_gmt":"2026-07-08T03:28:56","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6926"},"modified":"2026-07-08T10:28:56","modified_gmt":"2026-07-08T03:28:56","slug":"6-diem-moi-cua-nghi-dinh-252-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/6-diem-moi-cua-nghi-dinh-252-2026\/","title":{"rendered":"6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/diem-moi-cua-nghi-dinh-252-2026-nd-cp-ve-quan-ly-thue-565-110192-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026, thay th\u1ebf v\u00e0 b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 c\u00f4ng khai th\u00f4ng tin, \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf c\u1ee7a h\u00e0ng tri\u1ec7u doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf tr\u00ean c\u1ea3 n\u01b0\u1edbc. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec3m m\u1edbi n\u00e0y gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9, tr\u00e1nh b\u1ecb c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m ho\u1eb7c b\u1ecf l\u1ee1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, nh\u1eefng thay \u0111\u1ed5i trong <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> kh\u00f4ng ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng s\u1ed1 h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng \u0111i\u1ec3m m\u1edbi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, m\u1ed1c th\u1eddi gian v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_6932\" aria-describedby=\"caption-attachment-6932\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6932\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6932\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP l\u00e0 c\u00e1c quy \u0111\u1ecbnh b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, thay th\u1ebf m\u1ed9t ph\u1ea7n Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u00ednh: c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m h\u00f3a \u0111\u01a1n, t\u1ef1 \u0111\u1ed9ng c\u00f4ng khai n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n 90 ng\u00e0y, \u0111\u0103ng k\u00fd thu\u1ebf chi nh\u00e1nh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u1ed3ng b\u1ed9 th\u00f4ng tin c\u00e1 nh\u00e2n, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n d\u01b0\u1edbi 183 ng\u00e0y, b\u1ed5 sung 6 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh k\u00ea khai v\u00e0 c\u00f4ng khai th\u00f4ng tin n\u1ed9i b\u1ed9 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 252\/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<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do Ch\u00ednh ph\u1ee7 ban h\u00e0nh, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 thay th\u1ebf nhi\u1ec1u n\u1ed9i dung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, v\u1ed1n l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf trong su\u1ed1t g\u1ea7n s\u00e1u n\u0103m qua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252 bao tr\u00f9m c\u00e1c v\u1ea5n \u0111\u1ec1: c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m, \u0111\u0103ng k\u00fd thu\u1ebf, th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, c\u00f9ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. \u0110\u00e2y l\u00e0 nh\u00f3m quy \u0111\u1ecbnh mang t\u00ednh th\u1ee7 t\u1ee5c nh\u01b0ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn, d\u00f2ng ti\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb \u0111\u1ed9ng trong vi\u1ec7c theo d\u00f5i c\u1ea3nh b\u00e1o r\u1ee7i ro h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c ch\u1eadm n\u1ed9p thu\u1ebf, d\u1eabn \u0111\u1ebfn b\u1ecb c\u00f4ng khai th\u00f4ng tin m\u00e0 kh\u00f4ng k\u1ecbp gi\u1ea3i tr\u00ecnh. Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP si\u1ebft ch\u1eb7t h\u01a1n c\u01a1 ch\u1ebf c\u00f4ng khai t\u1ef1 \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi c\u0169ng t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n \u1edf m\u1ed9t s\u1ed1 kh\u00e2u th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u0103ng k\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n hay mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network, vi\u1ec7c ch\u1eadm c\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9 theo 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn khi l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c, ng\u00e2n h\u00e0ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/b><\/h2>\n<figure id=\"attachment_6931\" aria-describedby=\"caption-attachment-6931\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6931\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Nghi-dinh-252_2026_ND-CP.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Nghi-dinh-252_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Nghi-dinh-252_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Nghi-dinh-252_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Nghi-dinh-252_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Nghi-dinh-252_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6931\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng c\u1ee7a ngh\u1ecb \u0111\u1ecbnh kh\u00e1 r\u1ed9ng, c\u1ee5 th\u1ec3 g\u1ed3m c\u00e1c nh\u00f3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng giao d\u1ecbch c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u1edbi th\u00e0nh l\u1eadp, khai tr\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd d\u1ef1 \u00e1n ODA, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng m\u00e0 c\u00f2n m\u1edf r\u1ed9ng \u0111\u1ebfn kh\u1ed1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n c\u00f3 y\u1ebfu t\u1ed1 c\u01b0 tr\u00fa ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h2>\n<figure id=\"attachment_6930\" aria-describedby=\"caption-attachment-6930\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6930\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-ve-quan-ly-thue.jpg\" alt=\"Chi ti\u1ebft 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-ve-quan-ly-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-ve-quan-ly-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-ve-quan-ly-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-ve-quan-ly-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Chi-tiet-6-diem-moi-cua-Nghi-dinh-252_2026_ND-CP-ve-quan-ly-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6930\" class=\"wp-caption-text\">Chi ti\u1ebft 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y tr\u00ecnh b\u00e0y l\u1ea7n l\u01b0\u1ee3t t\u1eebng \u0111i\u1ec3m m\u1edbi, k\u00e8m c\u0103n c\u1ee9 \u0111i\u1ec1u kho\u1ea3n c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n d\u1ec5 tra c\u1ee9u, \u0111\u1ed1i chi\u1ebfu khi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi 1: C\u00f4ng khai th\u00f4ng tin khi kh\u00f4ng gi\u1ea3i tr\u00ecnh r\u1ee7i ro h\u00f3a \u0111\u01a1n theo c\u1ea3nh b\u00e1o h\u1ec7 th\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi kho\u1ea3n 1 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP b\u1ed5 sung h\u00e0nh vi b\u1ecb c\u00f4ng khai th\u00f4ng tin b\u1eaft bu\u1ed9c: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 r\u1ee7i ro h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u1ea3nh b\u00e1o t\u1eeb h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ngo\u00e0i h\u00ecnh th\u1ee9c c\u00f4ng khai b\u1eaft bu\u1ed9c tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf c\u00f2n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng th\u00eam c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang, ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf, h\u1ecdp b\u00e1o ho\u1eb7c th\u00f4ng c\u00e1o b\u00e1o ch\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi 2: T\u1ef1 \u0111\u1ed9ng c\u00f4ng khai th\u00f4ng tin khi qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf 90 ng\u00e0y<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 252 l\u00e0 quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi b\u1ea3o l\u00e3nh qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ho\u1eb7c h\u1ebft h\u1ea1n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u00f4ng khai th\u00f4ng tin theo \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, kh\u00f4ng c\u1ea7n ch\u1edd quy\u1ebft \u0111\u1ecbnh th\u1ee7 c\u00f4ng t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi 3: Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng giao d\u1ecbch t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng giao d\u1ecbch t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c, t\u00ednh t\u1eeb ng\u00e0y khai tr\u01b0\u01a1ng. \u0110\u00e2y l\u00e0 n\u1ed9i dung m\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u1ec1 c\u1eadp c\u1ee5 th\u1ec3, khi\u1ebfn nhi\u1ec1u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh m\u1ed1c th\u1eddi gian \u0111\u0103ng k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi 4: Kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c khi thay \u0111\u1ed5i th\u00f4ng tin c\u00e1 nh\u00e2n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m e.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252, khi c\u00e1 nh\u00e2n thay \u0111\u1ed5i h\u1ecd t\u00ean, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ng\u00e0y th\u00e1ng n\u0103m sinh ho\u1eb7c h\u1ed9 chi\u1ebfu, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 \u0111\u00e3 k\u1ebft n\u1ed1i v\u00e0 \u0111\u1ed3ng b\u1ed9 t\u1ef1 \u0111\u1ed9ng v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf. H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng b\u00e1o c\u1eadp nh\u1eadt cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi 5: B\u1ed5 sung th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252 b\u1ed5 sung quy \u0111\u1ecbnh cho tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t l\u1ea1i t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean. V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 t\u01b0, t\u00ednh t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi 6: B\u1ed5 sung 6 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP k\u1ebf th\u1eeba c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP), \u0111\u1ed3ng th\u1eddi b\u1ed5 sung th\u00eam 6 tr\u01b0\u1eddng h\u1ee3p m\u1edbi sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Case 1:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng nh\u01b0ng trong th\u00e1ng \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Case 2:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n H\u1ed7 tr\u1ee3 Ph\u00e1t tri\u1ec3n Ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n do nh\u00e0 t\u00e0i tr\u1ee3 ch\u1ec9 \u0111\u1ecbnh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i giao khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 3:<\/strong> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 kho\u1ea3n thu kh\u00e1c khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 \u0111\u1ee7 th\u00f4ng tin t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai. Danh m\u1ee5c h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00f4ng khai tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 4:<\/b><span style=\"font-weight: 400;\"> B\u00ean Vi\u1ec7t Nam ph\u00e1t sinh vi\u1ec7c tr\u1ea3 thu nh\u1eadp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1eeb \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu qu\u1ed1c t\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, t\u1eeb c\u00e1c kho\u1ea3n cho vay \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 5:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng ph\u1ea3i khai ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 6:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. C\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u00ecnh t\u1ef1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, hi\u1ec7u l\u1ef1c 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, thay th\u1ebf m\u1ed9t ph\u1ea7n Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 19\/10\/2020<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0 v\u0103n b\u1ea3n n\u1ec1n \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 252 s\u1eeda \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 91\/2022\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/10\/2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 106, 107 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 45\/2019\/QH14<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 li\u00ean quan \u0111\u1ebfn th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c, ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 khai thu\u1ebf c\u00e1 nh\u00e2n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p x\u1eed l\u00fd ra sao tr\u01b0\u1edbc 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gia c\u00f4ng c\u01a1 kh\u00ed xu\u1ea5t kh\u1ea9u t\u1ea1i \u0110\u1ed3ng Nai, th\u01b0\u1eddng xuy\u00ean nh\u1eadn c\u1ea3nh b\u00e1o r\u1ee7i ro h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb h\u1ec7 th\u1ed1ng ng\u00e0nh thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 quy tr\u00ecnh gi\u1ea3i tr\u00ecnh k\u1ecbp th\u1eddi. \u0110\u1ed3ng th\u1eddi, c\u00f4ng ty c\u00f3 ph\u00e1t sinh kho\u1ea3n n\u1ee3 thu\u1ebf do v\u01b0\u1edbng m\u1eafc d\u00f2ng ti\u1ec1n trong qu\u00fd II n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sau khi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty tri\u1ec3n khai 3 b\u01b0\u1edbc:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(1) ph\u00e2n c\u00f4ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n tr\u1ef1c theo d\u00f5i c\u1ea3nh b\u00e1o h\u00f3a \u0111\u01a1n h\u00e0ng tu\u1ea7n v\u00e0 gi\u1ea3i tr\u00ecnh trong v\u00f2ng 5 ng\u00e0y l\u00e0m vi\u1ec7c;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(2) x\u00e2y d\u1ef1ng l\u1ecbch nh\u1eafc n\u1ed9i b\u1ed9 \u0111\u1ec3 kh\u00f4ng qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf 90 ng\u00e0y, tr\u00e1nh b\u1ecb h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u00f4ng khai th\u00f4ng tin;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(3) r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu\u1ed9c di\u1ec7n mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252, gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u00ea khai kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c b\u1ecb c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf trong qu\u00fd III n\u0103m 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m kho\u1ea3ng 15% kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1 khai thu\u1ebf h\u00e0ng th\u00e1ng nh\u1edd \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd c\u1ea3nh b\u00e1o h\u00f3a \u0111\u01a1n r\u00fat ng\u1eafn t\u1eeb trung b\u00ecnh 12 ng\u00e0y xu\u1ed1ng c\u00f2n 5 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd b\u1eb1ng d\u1eef li\u1ec7u s\u1ed1. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd.<\/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 quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng khai th\u00f4ng tin r\u1ee7i ro h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u00e0nh vi kh\u00f4ng gi\u1ea3i tr\u00ecnh c\u1ea3nh b\u00e1o h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung l\u00e0 h\u00e0nh vi b\u1ecb c\u00f4ng khai th\u00f4ng tin b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng khai n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Do c\u01a1 quan thu\u1ebf xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u00f4ng khai \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng sau 90 ng\u00e0y qu\u00e1 h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf chi nh\u00e1nh TCTD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y khai tr\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i th\u00f4ng tin c\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c n\u1ebfu d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u d\u00e2n c\u01b0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>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 252\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network 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 l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn sau \u0111\u00e2y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: B\u1ecf l\u1ee1 th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh c\u1ea3nh b\u00e1o h\u00f3a \u0111\u01a1n: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn theo d\u00f5i c\u1ea3nh b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng xuy\u00ean, d\u1eabn \u0111\u1ebfn b\u1ecb c\u00f4ng khai th\u00f4ng tin d\u00f9 kh\u00f4ng c\u1ed1 \u00fd vi ph\u1ea1m. Gi\u1ea3i ph\u00e1p l\u00e0 ph\u00e2n c\u00f4ng c\u1ee5 th\u1ec3 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch v\u00e0 \u0111\u1eb7t l\u1ecbch ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Ch\u1ee7 quan v\u1edbi kho\u1ea3n n\u1ee3 thu\u1ebf nh\u1ecf, d\u1eabn \u0111\u1ebfn qu\u00e1 h\u1ea1n 90 ng\u00e0y: <\/b><span style=\"font-weight: 400;\">Do c\u01a1 ch\u1ebf c\u00f4ng khai gi\u1edd \u0111\u00e2y t\u1ef1 \u0111\u1ed9ng theo h\u1ec7 th\u1ed1ng, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n th\u1eddi gian tr\u00ec ho\u00e3n nh\u01b0 tr\u01b0\u1edbc. C\u1ea7n thi\u1ebft l\u1eadp c\u1ea3nh b\u00e1o n\u1ed9i b\u1ed9 tr\u01b0\u1edbc h\u1ea1n n\u1ed9p thu\u1ebf \u00edt nh\u1ea5t 15 \u0111\u1ebfn 30 ng\u00e0y.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: \u00c1p d\u1ee5ng sai c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 11. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 v\u1edbi h\u1ed3 s\u01a1, d\u1eef li\u1ec7u hi\u1ec7n c\u00f3 tr\u01b0\u1edbc khi ng\u1eebng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u00e1nh b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t do khai thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Nh\u1ea7m l\u1eabn v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch nh\u01b0ng \u0111\u1ee7 183 ng\u00e0y trong 12 th\u00e1ng li\u00ean t\u1ee5c c\u00f3 c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n ri\u00eang, d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn cho b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf mang t\u00ednh hai chi\u1ec1u: v\u1eeba si\u1ebft ch\u1eb7t c\u01a1 ch\u1ebf c\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m, v\u1eeba t\u1ea1o thu\u1eadn l\u1ee3i h\u01a1n cho m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf. Doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh n\u1ed9i b\u1ed9, c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng k\u00ea khai v\u00e0 ph\u00e2n c\u00f4ng nh\u00e2n s\u1ef1 theo d\u00f5i s\u00e1t c\u00e1c m\u1ed1c th\u1eddi gian m\u1edbi \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb c\u00f4ng khai th\u00f4ng tin ho\u1eb7c truy thu thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p b\u1ecb c\u00f4ng khai th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c g\u1ee1 b\u1ecf sau khi kh\u1eafc ph\u1ee5c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c g\u1ee1 b\u1ecf; doanh nghi\u1ec7p c\u1ea7n li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 x\u1eed l\u00fd sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ho\u1eb7c gi\u1ea3i tr\u00ecnh.                    <\/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>Chi nh\u00e1nh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ec5 h\u1ea1n 10 ng\u00e0y c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh n\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd \u0111\u00fang th\u1eddi h\u1ea1n.                    <\/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>C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i h\u1ed9 chi\u1ebfu cho c\u01a1 quan thu\u1ebf kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 \u0111\u00e3 k\u1ebft n\u1ed1i, \u0111\u1ed3ng b\u1ed9 v\u1edbi ng\u00e0nh thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c; n\u1ebfu ch\u01b0a k\u1ebft n\u1ed1i, c\u00e1 nh\u00e2n v\u1eabn n\u00ean ch\u1ee7 \u0111\u1ed9ng th\u00f4ng b\u00e1o \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch h\u1ed3 s\u01a1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p c\u00f3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u1ea7n l\u01b0u \u00fd g\u00ec v\u1edbi 6 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u1ea7n r\u00e0 so\u00e1t th\u00e1ng n\u00e0o kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0110i\u1ec1u 11, tr\u00e1nh n\u1ed9p th\u1eeba h\u1ed3 s\u01a1 kh\u00f4ng c\u1ea7n thi\u1ebft.                    <\/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\": \"Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p b\u1ecb c\u00f4ng khai th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c g\u1ee1 b\u1ecf sau khi kh\u1eafc ph\u1ee5c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c g\u1ee1 b\u1ecf; doanh nghi\u1ec7p c\u1ea7n li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 x\u1eed l\u00fd sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ho\u1eb7c gi\u1ea3i tr\u00ecnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi nh\u00e1nh t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ec5 h\u1ea1n 10 ng\u00e0y c\u00f3 b\u1ecb x\u1eed ph\u1ea1t kh\u00f4ng? 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