{"id":6976,"date":"2026-07-10T11:00:24","date_gmt":"2026-07-10T04:00:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6976"},"modified":"2026-07-10T11:00:24","modified_gmt":"2026-07-10T04:00:24","slug":"thong-tu-94-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thong-tu-94-2026\/","title":{"rendered":"Th\u00f4ng t\u01b0 94\/2026\/TT-BTC: C\u1ea9m nang qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/toan-van-thong-tu-942026ttbtc-quan-ly-rui-ro-trong-quan-ly-thue-tu-172026-chi-tiet-ra-sao-279087.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1ed1t l\u00f5i \u0111\u1ecbnh h\u00ecnh l\u1ea1i ph\u01b0\u01a1ng th\u1ee9c c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd r\u1ee7i ro, y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c am hi\u1ec3u c\u00e1c ti\u00eau ch\u00ed tu\u00e2n th\u1ee7 kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c. \u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch s\u00e2u s\u1eafc c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1eb1m cung c\u1ea5p g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n, gi\u00fap doanh nghi\u1ec7p v\u1eefng v\u00e0ng tr\u01b0\u1edbc c\u00e1c thay \u0111\u1ed5i v\u1ec1 ph\u00e1p l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_6982\" aria-describedby=\"caption-attachment-6982\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6982\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-94_2026_TT-BTC.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-94_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-94_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-94_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-94_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Thong-tu-94_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6982\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng thu\u1ebf, ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/7\/2026. V\u0103n b\u1ea3n n\u00e0y quy \u0111\u1ecbnh c\u00e1ch th\u1ee9c c\u01a1 quan thu\u1ebf thu th\u1eadp d\u1eef li\u1ec7u, ph\u00e2n lo\u1ea1i r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u khai b\u00e1o kh\u1edbp v\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, tr\u00e1nh b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh h\u00e0nh ch\u00ednh. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd m\u1edbi gi\u00fap c\u01a1 quan thu\u1ebf chuy\u1ec3n \u0111\u1ed5i t\u1eeb ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng sang d\u1ef1a tr\u00ean d\u1eef li\u1ec7u ph\u00e2n t\u00edch t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_6980\" aria-describedby=\"caption-attachment-6980\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6980\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-94_2026_TT-BTC.jpg\" alt=\"Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 94\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-94_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-94_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-94_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-94_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Pham-vi-dieu-chinh-va-doi-tuong-ap-dung-cua-Thong-tu-94_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6980\" class=\"wp-caption-text\">Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u1eb1m bao ph\u1ee7 to\u00e0n b\u1ed9 v\u00f2ng \u0111\u1eddi qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 t\u1eadp trung v\u00e0o ba nh\u00f3m n\u1ed9i dung ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp, x\u1eed l\u00fd, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 33 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 trong qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Applicable objects<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ch\u1ee9c thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>9 Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf t\u1eeb 1\/7\/2026<\/b><\/h2>\n<figure id=\"attachment_6979\" aria-describedby=\"caption-attachment-6979\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6979\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/9-Nguyen-tac-quan-ly-tuan-thu-va-quan-ly-rui-ro-thue-tu-1_7_2026.jpg\" alt=\"9 Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf t\u1eeb 1\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/9-Nguyen-tac-quan-ly-tuan-thu-va-quan-ly-rui-ro-thue-tu-1_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/9-Nguyen-tac-quan-ly-tuan-thu-va-quan-ly-rui-ro-thue-tu-1_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/9-Nguyen-tac-quan-ly-tuan-thu-va-quan-ly-rui-ro-thue-tu-1_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/9-Nguyen-tac-quan-ly-tuan-thu-va-quan-ly-rui-ro-thue-tu-1_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/9-Nguyen-tac-quan-ly-tuan-thu-va-quan-ly-rui-ro-thue-tu-1_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6979\" class=\"wp-caption-text\">9 Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf t\u1eeb 1\/7\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, vi\u1ec7c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7 9 nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i sau \u0111\u00e2y. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network l\u01b0u \u00fd r\u1eb1ng \u0111\u00e2y l\u00e0 kim ch\u1ec9 nam cho c\u00e1ch th\u1ee9c c\u01a1 quan thu\u1ebf v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh kh\u00e1ch quan, minh b\u1ea1ch, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed; \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1eb1m n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf, khuy\u1ebfn kh\u00edch v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 nguy\u1ec7n tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u1ed3ng th\u1eddi ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch d\u1eef li\u1ec7u kh\u00e1ch quan, to\u00e0n di\u1ec7n, th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a t\u1eebng nh\u00f3m, t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u01b0u ti\u00ean \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n \u0111\u1ea1i v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a trong thu th\u1eadp, x\u1eed l\u00fd d\u1eef li\u1ec7u, \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n lo\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u01b0\u1ee3c thu th\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n th\u00f4ng tin trong v\u00e0 ngo\u00e0i c\u01a1 quan thu\u1ebf, bao g\u1ed3m c\u1ea3 th\u00f4ng tin t\u1eeb n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC; \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u00f4ng qua h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c x\u1eed l\u00fd, chia s\u1ebb v\u00e0 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng, \u0111\u1ecbnh k\u1ef3, theo m\u1ed9t ho\u1eb7c k\u1ebft h\u1ee3p c\u00e1c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 94\/2026\/TT-BTC tr\u00ean c\u01a1 s\u1edf quy tr\u00ecnh, bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf, h\u1ec7 th\u1ed1ng ti\u00eau ch\u00ed v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf, vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh th\u1ee7 c\u00f4ng tr\u00ean c\u01a1 s\u1edf ph\u00ea duy\u1ec7t b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin l\u00e0m thay \u0111\u1ed5i k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng ch\u01b0a t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng b\u1edfi c\u00f4ng ch\u1ee9c thu\u1ebf sau khi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n: Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf ph\u00f9 h\u1ee3p; X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch v\u00e0 bi\u1ec7n ph\u00e1p n\u00e2ng cao m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 t\u1ed5ng th\u1ec3, ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n l\u1ef1c, tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch h\u00e0nh vi, nguy\u00ean nh\u00e2n v\u00e0 quy m\u00f4 c\u1ee7a t\u1eebng m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0o c\u00e1c \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ho\u00e0n thi\u1ec7n c\u01a1 ch\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ch\u1ee9c thu\u1ebf kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro khi thi h\u00e0nh nhi\u1ec7m v\u1ee5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c t\u00ecnh hu\u1ed1ng d\u1eabn \u0111\u1ebfn c\u01b0\u1ee1ng ch\u1ebf l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 duy tr\u00ec uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u0103n c\u1ee9 theo \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u0169ng nh\u01b0 c\u00e1c ngo\u1ea1i l\u1ec7 kh\u00f4ng \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf v\u00e0o b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 nh\u00e0 qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng tra c\u1ee9u.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m \/ Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 thu\u1ebf qu\u00e1 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u1ebf n\u1ee3 sau khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng\/T\u1ea9u t\u00e1n t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 thu\u1ebf v\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd ho\u1eb7c c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p ph\u1ea1t \u0111\u00fang h\u1ea1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e3n ho\u1eb7c t\u1ea1m \u0111\u00ecnh ch\u1ec9.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi n\u00e0y nh\u01b0ng v\u1eabn ti\u1ebfp t\u1ee5c kh\u00f4ng ch\u1ea5p h\u00e0nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i l\u1ec7: N\u1ee3 \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c cho ph\u00e9p n\u1ed9p d\u1ea7n trong 12 th\u00e1ng ho\u1eb7c c\u00f3 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i l\u1ec7: Ph\u00ed h\u1ea3i quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi ph\u00ed h\u1ea3i quan, l\u1ec7 ph\u00ed h\u00e0ng h\u00f3a\/ph\u01b0\u01a1ng ti\u1ec7n qu\u00e1 c\u1ea3nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngo\u1ea1i l\u1ec7: \u0110ang b\u00f9 tr\u1eeb ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u01b0\u1ee1ng ch\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n n\u1ee3 \u0111ang l\u00e0m th\u1ee7 t\u1ee5c b\u00f9 tr\u1eeb qua ho\u00e0n thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m nh\u1ea5n m\u1ea1nh, vi\u1ec7c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng ch\u1ec9 g\u00e2y gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a Th\u00f4ng t\u01b0 94\/2026\/TT-BTC \u0111\u1ebfn doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 n\u00e0y n\u1eb1m trong l\u1ed9 tr\u00ecnh hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, hi\u1ec3u r\u00f5 th\u00f4ng t\u01b0 n\u00e0y l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y r\u1eb1ng vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, m\u00e0 c\u00f2n \u1edf c\u00e1ch th\u1ee9c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 kh\u1edbp n\u1ed1i v\u1edbi d\u1eef li\u1ec7u c\u01a1 quan thu\u1ebf. S\u1ef1 thi\u1ebfu \u0111\u1ed3ng b\u1ed9 trong d\u1eef li\u1ec7u th\u01b0\u1eddng l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb ph\u00e2n lo\u1ea1i r\u1ee7i ro sai l\u1ec7ch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 s\u1ed1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin l\u00e0 xu th\u1ebf kh\u00f4ng th\u1ec3 \u0111\u1ea3o ng\u01b0\u1ee3c. H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt, x\u1eed l\u00fd th\u00f4ng tin t\u1eeb c\u1ea3 ngu\u1ed3n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. \u0110\u1eb7c bi\u1ec7t, th\u00f4ng t\u01b0 cho ph\u00e9p \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng khi h\u1ec7 th\u1ed1ng x\u1ea3y ra s\u1ef1 c\u1ed1, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, b\u1edfi c\u00e1c thay \u0111\u1ed5i v\u1ec1 t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd ho\u1eb7c th\u00f4ng tin \u0111\u0103ng k\u00fd c\u1ee7a doanh nghi\u1ec7p s\u1ebd ngay l\u1eadp t\u1ee9c \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng c\u1eadp nh\u1eadt v\u00e0 l\u00e0m thay \u0111\u1ed5i ch\u1ec9 s\u1ed1 r\u1ee7i ro. C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c ch\u1ec9 th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i n\u0103m. Doanh nghi\u1ec7p c\u1ea7n t\u00edch h\u1ee3p qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0o quy tr\u00ecnh k\u1ebf to\u00e1n h\u00e0ng ng\u00e0y.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>See more articles at: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/thong-tu-90-2026\/\"><b><i>Th\u00f4ng t\u01b0 90\/2026\/TT-BTC: H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb 01\/07\/2026<\/i><\/b><\/a><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Case Study: Gi\u1ea3i quy\u1ebft r\u1ee7i ro t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a chuy\u00ean gia MAN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i \u0111\u00e3 g\u1eb7p tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u1ecb li\u1ec7t k\u00ea v\u00e0o nh\u00f3m r\u1ee7i ro cao. Nguy\u00ean nh\u00e2n xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh thay \u0111\u1ed5i nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi l\u00ean h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh m\u1ed9t v\u00e0i sai l\u1ec7ch nh\u1ecf trong vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi gi\u1ea3i ph\u00e1p t\u1eeb MAN, ch\u00fang t\u00f4i \u0111\u00e3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh r\u00e0 so\u00e1t to\u00e0n di\u1ec7n (Tax Due Diligence). \u0110\u1ea7u ti\u00ean, ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh kh\u1edbp n\u1ed1i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 t\u00ecm ra nh\u1eefng \u0111i\u1ec3m ch\u00eanh l\u1ec7ch. Ti\u1ebfp \u0111\u00f3, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u1ecba ch\u1ec9, \u0111\u1ed3ng th\u1eddi gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 nh\u1eefng sai s\u00f3t h\u00f3a \u0111\u01a1n. Sau 2 th\u00e1ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh chuy\u00ean nghi\u1ec7p, doanh nghi\u1ec7p n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u1ecfi danh s\u00e1ch c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u1ea3i thi\u1ec7n m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y vai tr\u00f2 c\u1ee7a vi\u1ec7c can thi\u1ec7p k\u1ecbp th\u1eddi l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd d\u1ec5 h\u00ecnh dung v\u1ec1 v\u1ecb th\u1ebf c\u1ee7a doanh nghi\u1ec7p, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p b\u1ea3ng ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro m\u1edbi.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng so s\u00e1nh c\u00e1c m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1eb7c \u0111i\u1ec3m nh\u1eadn d\u1ea1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ec7 qu\u1ea3 qu\u1ea3n l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 t\u1ed1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khai b\u00e1o \u0111\u00fang h\u1ea1n, d\u1eef li\u1ec7u chu\u1ea9n, kh\u00f4ng n\u1ee3 thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu ti\u00ean, gi\u1ea3m t\u1ea7n su\u1ea5t ki\u1ec3m tra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 trung b\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 sai s\u00f3t nh\u1ecf, \u0111\u00e3 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u00f5i ch\u1eb7t ch\u1ebd, ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 thu\u1ebf, kh\u00f4ng t\u1ea1i \u0111\u1ecba ch\u1ec9 c\u0169, vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t, \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia MAN cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, ch\u00fang t\u00f4i t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y m\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn l\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn coi qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng. Th\u1ef1c t\u1ebf, qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a c\u1ea3 b\u1ed9 m\u00e1y l\u00e3nh \u0111\u1ea1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC \u0111\u00f2i h\u1ecfi s\u1ef1 minh b\u1ea1ch tuy\u1ec7t \u0111\u1ed1i trong d\u1eef li\u1ec7u. Khi c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i, b\u1ea5t k\u1ef3 sai s\u00f3t mang t\u00ednh h\u1ec7 th\u1ed1ng n\u00e0o c\u0169ng s\u1ebd khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t l\u1ee3i th\u1ebf. Do \u0111\u00f3, l\u1eddi khuy\u00ean c\u1ee7a ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng b\u1ed9 quy t\u1eafc ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd, t\u1eeb kh\u00e2u ti\u1ebfp nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ebfn kh\u00e2u l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m. \u0110\u1eebng \u0111\u1ee3i \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf m\u1edbi b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t v\u0103n b\u1ea3n quy \u0111\u1ecbnh, m\u00e0 l\u00e0 m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i chuy\u00ean nghi\u1ec7p h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Vi\u1ec7c hi\u1ec3u r\u00f5 lu\u1eadt, ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u v\u00e0 x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c tu\u00e2n th\u1ee7 b\u00e0i b\u1ea3n s\u1ebd gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro c\u01b0\u1ee1ng ch\u1ebf m\u00e0 c\u00f2n n\u00e2ng cao v\u1ecb th\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/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>FAQ: C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u00f4ng t\u01b0 n\u00e0y \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 nhau, nh\u01b0ng doanh nghi\u1ec7p nh\u1ecf c\u1ea7n ch\u00fa \u00fd h\u01a1n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u0103ng k\u00fd v\u00ec h\u1ec7 th\u1ed1ng th\u01b0\u1eddng qu\u00e9t d\u1eef li\u1ec7u n\u00e0y \u0111\u1ea7u ti\u00ean.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>L\u00e0m sao \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c y\u00eau c\u1ea7u d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn nh\u01b0 MAN - Master Accountant Network \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn kh\u00e1ch quan.                    <\/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\u00f4ng ch\u1ee9c thu\u1ebf c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh th\u1ee7 c\u00f4ng k\u1ebft qu\u1ea3 r\u1ee7i ro kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh th\u1ee7 c\u00f4ng n\u1ebfu h\u1ec7 th\u1ed1ng ch\u01b0a c\u1eadp nh\u1eadt th\u00f4ng tin thay \u0111\u1ed5i m\u1edbi, nh\u01b0ng ph\u1ea3i c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t t\u1eeb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.                    <\/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>Gi\u1ea3i ph\u00e1p c\u1ee7a MAN - Master Accountant Network l\u00e0 g\u00ec? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t thu\u1ebf \u0111\u1ecbnh k\u1ef3, t\u01b0 v\u1ea5n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u00ea khai v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p cho doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ee3 thu\u1ebf bao l\u00e2u th\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh m\u1edbi? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, n\u1ebfu n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p s\u1ebd thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.                    <\/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\": \"Th\u00f4ng t\u01b0 n\u00e0y \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 nhau, nh\u01b0ng doanh nghi\u1ec7p nh\u1ecf c\u1ea7n ch\u00fa \u00fd h\u01a1n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u0103ng k\u00fd v\u00ec h\u1ec7 th\u1ed1ng th\u01b0\u1eddng qu\u00e9t d\u1eef li\u1ec7u n\u00e0y \u0111\u1ea7u ti\u00ean.\"\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\": \"L\u00e0m sao \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a m\u00ecnh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o c\u00e1c th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c y\u00eau c\u1ea7u d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n uy t\u00edn nh\u01b0 MAN - Master Accountant Network \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn kh\u00e1ch quan.\"\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\": \"C\u00f4ng ch\u1ee9c thu\u1ebf c\u00f3 quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh th\u1ee7 c\u00f4ng k\u1ebft qu\u1ea3 r\u1ee7i ro kh\u00f4ng? 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