{"id":7045,"date":"2026-07-14T14:13:20","date_gmt":"2026-07-14T07:13:20","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7045"},"modified":"2026-07-14T14:13:42","modified_gmt":"2026-07-14T07:13:42","slug":"nha-cung-cap-nuoc-ngoai-khong-phai-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nha-cung-cap-nuoc-ngoai-khong-phai-dang-ky-thue\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb ng\u00e0y 01\/7\/2026"},"content":{"rendered":"

Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/a> khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <\/span>Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/a>. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 t\u1ea1i Vi\u1ec7t Nam c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n

Vi\u1ec7c hi\u1ec3u r\u00f5 s\u1ef1 chuy\u1ec3n d\u1ecbch t\u1eeb <\/span>Circular 86\/2024\/TT-BTC<\/span><\/a> sang Th\u00f4ng t\u01b0 90\/2026\/TT-BTC gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh tu\u00e2n th\u1ee7, gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ea7n thi\u1ebft nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. T\u1ea1i MAN – Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 b\u01b0\u1edbc ngo\u1eb7t gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb n\u01b0\u1edbc ngo\u00e0i v\u1eadn h\u00e0nh linh ho\u1ea1t h\u01a1n khi k\u1ebft h\u1ee3p c\u00f9ng c\u00e1c \u0111\u1ed1i t\u00e1c thanh to\u00e1n uy t\u00edn t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf<\/figcaption><\/figure>\n

Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp n\u1ebfu to\u00e0n b\u1ed9 doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf b\u1edfi b\u00ean th\u1ee9 ba.\u00a0<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1. Vi\u1ec7c \u00e1p d\u1ee5ng gi\u00fap gi\u1ea3m t\u1ea3i th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa nh\u00e0 cung c\u1ea5p v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c thanh to\u00e1n trung gian \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

Hi\u1ec3u \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh mi\u1ec5n \u0111\u0103ng k\u00fd thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n
\"Hi\u1ec3u
Hi\u1ec3u \u0111\u00fang v\u1ec1 quy \u0111\u1ecbnh mi\u1ec5n \u0111\u0103ng k\u00fd thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n

Quy \u0111\u1ecbnh v\u1ec1 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c h\u00f3a t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 4 <\/span>Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/a>. \u0110\u00e2y l\u00e0 m\u1ed9t s\u1ef1 k\u1ebf th\u1eeba v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd t\u1eeb khung ph\u00e1p l\u00fd c\u0169.<\/span><\/p>\n

N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC<\/strong> quy \u0111\u1ecbnh m\u1ecdi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf; sau khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd s\u1eed d\u1ee5ng m\u00e3 n\u00e0y \u0111\u1ec3 tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf ho\u1eb7c cung c\u1ea5p cho ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c trung gian th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 86\/2024\/TT-BTC kh\u00f4ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u0103ng k\u00fd thu\u1ebf, k\u1ec3 c\u1ea3 khi to\u00e0n b\u1ed9 doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/p>\n

V\u1edbi quy \u0111\u1ecbnh m\u1edbi, khi to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba (ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n) th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf n\u1eefa. C\u00e1c chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network l\u01b0u \u00fd r\u1eb1ng \u0111\u00e2y l\u00e0 thay \u0111\u1ed5i gi\u00fap doanh nghi\u1ec7p t\u1eadp trung ngu\u1ed3n l\u1ef1c v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i thay v\u00ec c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ph\u1ee9c t\u1ea1p.<\/span><\/p>\n

T\u1ea1i sao quy \u0111\u1ecbnh n\u00e0y l\u1ea1i mang t\u00ednh \u0111\u1ed9t ph\u00e1 trong qu\u1ea3n l\u00fd thu\u1ebf?<\/b><\/h2>\n

S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 gi\u1ea3m b\u1edbt m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. N\u00f3 ph\u1ea3n \u00e1nh t\u01b0 duy qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, t\u1eadp trung v\u00e0o k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng l\u00e0 doanh thu n\u1ed9p v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay v\u00ec quy tr\u00ecnh \u0111\u0103ng k\u00fd r\u01b0\u1eddm r\u00e0. B\u1eb1ng c\u00e1ch \u1ee7y quy\u1ec1n cho c\u00e1c t\u1ed5 ch\u1ee9c trung gian th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t ngu\u1ed3n thu m\u1ed9t c\u00e1ch gi\u00e1n ti\u1ebfp nh\u01b0ng hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn t\u1eeb MAN, quy \u0111\u1ecbnh n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c m\u00f4 h\u00ecnh kinh doanh xuy\u00ean bi\u00ean gi\u1edbi. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u1ecf ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng l\u00e2u d\u00e0i nh\u01b0ng v\u1eabn c\u00f3 giao d\u1ecbch t\u1ea1i Vi\u1ec7t Nam, \u0111\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd. H\u1ecd kh\u00f4ng c\u1ea7n thi\u1ebft l\u1eadp m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u1eeb \u0111\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o ph\u1ee9c t\u1ea1p kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi quy m\u00f4 giao d\u1ecbch. Tuy nhi\u00ean, s\u1ef1 thu\u1eadn ti\u1ec7n n\u00e0y \u0111i k\u00e8m v\u1edbi tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00ean trung gian \u0111\u00e3 th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp c\u1ee7a quy \u0111\u1ecbnh n\u00e0y?<\/b><\/h2>\n

Ch\u00ednh s\u00e1ch m\u1edbi nh\u1eafm v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111ang v\u1eadn h\u00e0nh tr\u00ean kh\u00f4ng gian m\u1ea1ng:<\/span><\/p>\n