{"id":7064,"date":"2026-07-14T17:17:14","date_gmt":"2026-07-14T10:17:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7064"},"modified":"2026-07-14T17:17:14","modified_gmt":"2026-07-14T10:17:14","slug":"ho-so-hoan-thue-gtgt-rui-ro-cao","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ho-so-hoan-thue-gtgt-rui-ro-cao\/","title":{"rendered":"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/tin-van-ban-moi\/tu-01-7-2026-ho-so-hoan-thue-gtgt-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-186-110231-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-94-2026-TT-BTC-quan-ly-tuan-thu-quan-ly-rui-ro-trong-quan-ly-thue-713729.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong c\u00e1ch c\u01a1 quan thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau n\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u1eb7t h\u00ecnh th\u1ee9c. T\u1eeb 1\/7\/2026, n\u1ebfu h\u1ed3 s\u01a1 b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao theo ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 13 <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-94-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, c\u01a1 quan thu\u1ebf bu\u1ed9c ph\u1ea3i ki\u1ec3m tra tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 c\u1ee5 th\u1ec3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh n\u00e0y d\u01b0\u1edbi g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><\/h2>\n<figure id=\"attachment_7067\" aria-describedby=\"caption-attachment-7067\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7067\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7067\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u00e0 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i r\u1ee7i ro cao d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ch\u1ea5m \u0111i\u1ec3m t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, bu\u1ed9c ph\u1ea3i qua b\u01b0\u1edbc ki\u1ec3m tra th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ho\u00e0n ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0111i\u1ec3m a.1 kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, ban h\u00e0nh ng\u00e0y 1\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT b\u1ecb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ngo\u1ea1i l\u1ec7: m\u1ed9t s\u1ed1 h\u1ed3 s\u01a1 v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m tra sau n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 1 \u0110i\u1ec1u 16.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c ph\u00e2n lo\u1ea1i trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 theo kho\u1ea3n 3 \u0110i\u1ec1u 16.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7066\" aria-describedby=\"caption-attachment-7066\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7066\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-9409_BTC-CT-1.jpg\" alt=\"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-9409_BTC-CT-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-9409_BTC-CT-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-9409_BTC-CT-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-9409_BTC-CT-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-9409_BTC-CT-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7066\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a.1 kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m r\u1ee7i ro cao s\u1ebd b\u1ecb \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau. N\u00f3i c\u00e1ch kh\u00e1c, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u1eed \u0111o\u00e0n ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p ho\u1eb7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, thay v\u00ec ho\u00e0n ti\u1ec1n ngay r\u1ed3i h\u1eadu ki\u1ec3m nh\u01b0 nh\u00f3m r\u1ee7i ro th\u1ea5p v\u00e0 trung b\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i n\u00e0y kh\u00f4ng mang t\u00ednh ch\u1ee7 quan c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf. N\u00f3 d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng ch\u1ea5m \u0111i\u1ec3m r\u1ee7i ro t\u1ef1 \u0111\u1ed9ng, t\u1ed5ng h\u1ee3p nhi\u1ec1u ti\u00eau ch\u00ed v\u1ec1 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7, quy m\u00f4 giao d\u1ecbch, ng\u00e0nh ngh\u1ec1 v\u00e0 c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong k\u00ea khai. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n so v\u1edbi c\u00e1ch qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y, v\u1ed1n thi\u00ean v\u1ec1 ki\u1ec3m tra h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd h\u00ecnh th\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao trong ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, vi\u1ec7c ph\u00e2n lo\u1ea1i r\u1ee7i ro \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 tr\u00ean hai y\u1ebfu t\u1ed1.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Th\u1ee9 nh\u1ea5t l\u00e0 k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0110i\u1ec1u 13 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai l\u00e0 c\u00e1c th\u00f4ng tin nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf chu\u1ea9n b\u1ecb ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf. Hai y\u1ebfu t\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 cho ra k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i cu\u1ed1i c\u00f9ng, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o h\u1ed3 s\u01a1 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf b\u01b0\u1edbc ti\u1ebfp nh\u1eadn ban \u0111\u1ea7u. N\u00f3i c\u00e1ch kh\u00e1c, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf \u0111\u1ea7u v\u00e0o s\u1ebd quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 c\u00e1ch th\u1ee9c c\u01a1 quan thu\u1ebf th\u1ea9m \u0111\u1ecbnh, \u0111\u1ed1i chi\u1ebfu v\u00e0 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u1ea1i quan tr\u1ecdng?<\/b><\/h2>\n<figure id=\"attachment_7068\" aria-describedby=\"caption-attachment-7068\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7068\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-lai-quan-trong.jpg\" alt=\"V\u00ec sao quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u1ea1i quan tr\u1ecdng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-lai-quan-trong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-lai-quan-trong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-lai-quan-trong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-lai-quan-trong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-quy-dinh-ve-ho-so-hoan-thue-GTGT-rui-ro-cao-thuoc-dien-kiem-tra-truoc-hoan-thue-sau-lai-quan-trong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7068\" class=\"wp-caption-text\">V\u00ec sao quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u1ea1i quan tr\u1ecdng?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p, t\u1ed1c \u0111\u1ed9 ho\u00e0n thu\u1ebf \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn v\u00f2ng quay v\u1ed1n l\u01b0u \u0111\u1ed9ng. M\u1ed9t h\u1ed3 s\u01a1 b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n th\u00eam nhi\u1ec1u tu\u1ea7n, th\u1eadm ch\u00ed nhi\u1ec1u th\u00e1ng so v\u1edbi ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau. V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u00f3 gi\u00e1 tr\u1ecb ho\u00e0n thu\u1ebf l\u1edbn, kho\u1ea3n ch\u00eanh l\u1ec7ch th\u1eddi gian n\u00e0y t\u00e1c \u0111\u1ed9ng kh\u00f4ng nh\u1ecf \u0111\u1ebfn chi ph\u00ed l\u00e3i vay v\u00e0 k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n.<\/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, sau nhi\u1ec1u n\u0103m \u0111\u1ed3ng h\u00e0nh c\u00f9ng c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i khu v\u1ef1c ph\u00eda Nam, ph\u1ea7n l\u1edbn tranh ch\u1ea5p ph\u00e1t sinh kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c doanh nghi\u1ec7p gian l\u1eadn thu\u1ebf, m\u00e0 t\u1eeb vi\u1ec7c h\u1ed3 s\u01a1 thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng d\u1ea5u hi\u1ec7u khi\u1ebfn h\u1ec7 th\u1ed1ng x\u1ebfp h\u1ed3 s\u01a1 v\u00e0o nh\u00f3m r\u1ee7i ro cao d\u00f9 b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u00e0n to\u00e0n h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u01a1 ch\u1ebf ph\u00e2n lo\u1ea1i gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, gi\u1ea3m th\u1eddi gian b\u1ecb ki\u1ec3m tra v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc chung, m\u1ecdi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/a><span style=\"font-weight: 400;\"> b\u1ecb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro x\u1ebfp v\u00e0o nh\u00f3m r\u1ee7i ro cao \u0111\u1ec1u thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 94\/2026\/TT-BTC quy \u0111\u1ecbnh m\u1ed9t ngo\u1ea1i l\u1ec7 quan tr\u1ecdng t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 1 \u0110i\u1ec1u 16.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, n\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf hi\u1ec7n t\u1ea1i b\u1ecb x\u1ebfp r\u1ee7i ro cao ch\u1ec9 v\u00ec c\u00f9ng m\u1ed9t d\u1ea5u hi\u1ec7u r\u1ee7i ro thu\u1ed9c nh\u00f3m ti\u00eau ch\u00ed kh\u00f4ng ch\u1ea5m \u0111i\u1ec3m, gi\u1ed1ng v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3, th\u00ec h\u1ed3 s\u01a1 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau. \u0110i\u1ec1u ki\u1ec7n \u0111i k\u00e8m l\u00e0 k\u1ef3 ki\u1ec3m tra c\u1ee7a h\u1ed3 s\u01a1 li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng ph\u00e1t hi\u1ec7n h\u00e0nh vi khai sai l\u00e0m thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u1ed3ng th\u1eddi h\u1ed3 s\u01a1 hi\u1ec7n t\u1ea1i kh\u00f4ng r\u01a1i v\u00e0o di\u1ec7n r\u1ee7i ro cao theo nh\u00f3m ti\u00eau ch\u00ed ch\u1ea5m \u0111i\u1ec3m kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n tinh th\u1ea7n c\u00f4ng b\u1eb1ng c\u1ee7a Th\u00f4ng t\u01b0 94\/2026\/TT-BTC: doanh nghi\u1ec7p c\u00f3 l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 t\u1ed1t, t\u1eebng \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 kh\u00f4ng ph\u00e1t hi\u1ec7n sai ph\u1ea1m, s\u1ebd kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng l\u1ea1i bi\u1ec7n ph\u00e1p ki\u1ec3m tra tr\u01b0\u1edbc m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c ch\u1ec9 v\u00ec l\u1eb7p l\u1ea1i c\u00f9ng m\u1ed9t d\u1ea5u hi\u1ec7u r\u1ee7i ro c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i ph\u00e2n lo\u1ea1i trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, theo kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, ngay c\u1ea3 khi h\u1ed3 s\u01a1 ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, c\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i sang ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau n\u1ebfu trong qu\u00e1 tr\u00ecnh thu th\u1eadp th\u00f4ng tin, r\u00e0 so\u00e1t ho\u1eb7c ki\u1ec3m tra ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro cao m\u1edbi ph\u00e1t sinh. Vi\u1ec7c ph\u00ea duy\u1ec7t thay \u0111\u1ed5i h\u00ecnh th\u1ee9c ph\u00e2n lo\u1ea1i n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a doanh nghi\u1ec7p kh\u00f4ng n\u00ean xem vi\u1ec7c \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u00e0n thu\u1ebf tr\u01b0\u1edbc l\u00e0 k\u1ebft th\u00fac r\u1ee7i ro. C\u01a1 quan thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 \u0111\u1ea3o chi\u1ec1u quy\u1ebft \u0111\u1ecbnh n\u1ebfu ph\u00e1t hi\u1ec7n th\u00eam d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 ho\u00e0n thu\u1ebf GTGT. N\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i nh\u1eefng h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb c\u01a1 quan thu\u1ebf. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng 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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 33.1154%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 27.1606%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 38.9978%;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.1154%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 27.1606%;\"><span style=\"font-weight: 400;\">94\/2026\/TT-BTC, ban h\u00e0nh 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 38.9978%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ph\u00e2n lo\u1ea1i r\u1ee7i ro h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT, c\u0103n c\u1ee9 \u00e1p d\u1ee5ng ki\u1ec3m tra tr\u01b0\u1edbc ho\u1eb7c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc t\u1ea1i \u0110i\u1ec1u 16<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.1154%;\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 27.1606%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 38.9978%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ch\u1ea5m \u0111i\u1ec3m r\u1ee7i ro l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh nh\u00f3m r\u1ee7i ro cao, trung b\u00ecnh, th\u1ea5p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.1154%;\"><span style=\"font-weight: 400;\">Tax Administration Law 2019<\/span><\/td>\n<td style=\"text-align: center; width: 27.1606%;\"><span style=\"font-weight: 400;\">S\u1ed1 38\/2019\/QH14<\/span><\/td>\n<td style=\"text-align: center; width: 38.9978%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro, ho\u00e0n thu\u1ebf v\u00e0 ki\u1ec3m tra thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.1154%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td style=\"text-align: center; width: 27.1606%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo l\u1ed9 tr\u00ecnh hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center; width: 38.9978%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 33.1154%;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ho\u00e0n thu\u1ebf (d\u1ef1 ki\u1ebfn)<\/span><\/td>\n<td style=\"text-align: center; width: 27.1606%;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u1eadp nh\u1eadt 2026-2027<\/span><\/td>\n<td style=\"text-align: center; width: 38.9978%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh th\u1ea9m \u0111\u1ecbnh, th\u1eddi h\u1ea1n x\u1eed l\u00fd h\u1ed3 s\u01a1 theo t\u1eebng nh\u00f3m r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ti\u1ebfp theo c\u1ee7a c\u01a1 quan thu\u1ebf, v\u00ec ti\u00eau ch\u00ed ch\u1ea5m \u0111i\u1ec3m c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 13 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo t\u1eebng giai \u0111o\u1ea1n qu\u1ea3n l\u00fd r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch ph\u00e2n bi\u1ec7t ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo hai c\u01a1 ch\u1ebf: <\/span><b>ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau<\/b><span style=\"font-weight: 400;\"> and <\/span><b>ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf n\u00e0o ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p ph\u00e2n bi\u1ec7t c\u00e1c ti\u00eau ch\u00ed quan tr\u1ecdng gi\u1eefa hai h\u00ecnh th\u1ee9c \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 d\u1ef1 ki\u1ebfn th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf.\u00a0<\/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 c\u00e1ch ph\u00e2n bi\u1ec7t ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Refund first, audit later.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Check first, get your refund later.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 r\u1ee7i ro th\u1ea5p ho\u1eb7c trung b\u00ecnh, ho\u1eb7c r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ngo\u1ea1i l\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 r\u1ee7i ro cao theo \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ho\u00e0n ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngay sau khi h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u1ec1 h\u00ecnh th\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sau khi c\u00f3 k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng ng\u1eafn h\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00e9o d\u00e0i h\u01a1n do ph\u1ea3i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ho\u1eb7c h\u1ed3 s\u01a1 chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">R\u1ee7i ro h\u1eadu ki\u1ec3m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1eabn c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m tra sau, truy thu n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea1m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra tr\u01b0\u1edbc, gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p v\u1ec1 sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 chuy\u1ec3n sang ki\u1ec3m tra tr\u01b0\u1edbc n\u1ebfu ph\u00e1t sinh d\u1ea5u hi\u1ec7u r\u1ee7i ro m\u1edbi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh chuy\u1ec3n ng\u01b0\u1ee3c l\u1ea1i trong c\u00f9ng h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u g\u1ed7 t\u1ea1i B\u00ecnh \u0110\u1ecbnh x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao ra sao?<\/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 chuy\u00ean xu\u1ea5t kh\u1ea9u \u0111\u1ed3 g\u1ed7 n\u1ed9i th\u1ea5t sang th\u1ecb tr\u01b0\u1eddng ch\u00e2u \u00c2u, c\u00f3 kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u kho\u1ea3ng 120 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m. Qu\u00fd III n\u0103m 2026, c\u00f4ng ty n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT h\u01a1n 6 t\u1ef7 \u0111\u1ed3ng. Do thay \u0111\u1ed5i nh\u00e0 cung c\u1ea5p nguy\u00ean li\u1ec7u g\u1ed7 trong n\u01b0\u1edbc v\u00e0 gi\u00e1 tr\u1ecb giao d\u1ecbch t\u0103ng \u0111\u1ed9t bi\u1ebfn so v\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro x\u1ebfp h\u1ed3 s\u01a1 v\u00e0o nh\u00f3m r\u1ee7i ro cao theo ti\u00eau ch\u00ed t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network<\/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 \u0111\u00e3 th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian ki\u1ec3m tra: th\u1ee9 nh\u1ea5t, ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, phi\u1ebfu xu\u1ea5t kho, bi\u00ean b\u1ea3n giao nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho to\u00e0n b\u1ed9 giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p m\u1edbi; th\u1ee9 hai, l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft gi\u1eefa h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u00e0 t\u1edd khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111o\u00e0n ki\u1ec3m tra d\u1ec5 d\u00e0ng x\u00e1c minh; th\u1ee9 ba, ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n l\u00fd do t\u0103ng \u0111\u1ed9t bi\u1ebfn gi\u00e1 tr\u1ecb giao d\u1ecbch tr\u01b0\u1edbc khi \u0111o\u00e0n ki\u1ec3m tra y\u00eau c\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 b\u00e0i b\u1ea3n, th\u1eddi gian ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i c\u00f4ng ty r\u00fat ng\u1eafn c\u00f2n 12 ng\u00e0y l\u00e0m vi\u1ec7c thay v\u00ec k\u00e9o d\u00e0i trung b\u00ecnh 25 \u0111\u1ebfn 30 ng\u00e0y nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 trong ng\u00e0nh. To\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf 6 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn kh\u00f4ng ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty c\u0169ng r\u00fat ra \u0111\u01b0\u1ee3c quy tr\u00ecnh chu\u1ea9n \u0111\u1ec3 \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 ho\u00e0n thu\u1ebf ti\u1ebfp theo, gi\u1ea3m kho\u1ea3ng 60% th\u1eddi gian chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\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 x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao<\/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 b\u1ed1n r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 theo t\u01b0 duy h\u00ecnh th\u1ee9c thay v\u00ec b\u1ea3n ch\u1ea5t giao d\u1ecbch: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 t\u1eadp trung ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 v\u1ec1 m\u1eb7t h\u00ecnh th\u1ee9c nh\u01b0 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, m\u00e0 b\u1ecf qua vi\u1ec7c ch\u1ee9ng minh b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a giao d\u1ecbch. Khi \u0111o\u00e0n ki\u1ec3m tra y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a ho\u1eb7c d\u00f2ng ti\u1ec1n thanh to\u00e1n, doanh nghi\u1ec7p l\u00fang t\u00fang v\u00ec thi\u1ebfu t\u00e0i li\u1ec7u b\u1ed5 tr\u1ee3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc kh\u1ea3 n\u0103ng b\u1ecb chuy\u1ec3n \u0111\u1ed5i ph\u00e2n lo\u1ea1i: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p cho r\u1eb1ng h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u00e0n thu\u1ebf tr\u01b0\u1edbc l\u00e0 an to\u00e0n tuy\u1ec7t \u0111\u1ed1i, trong khi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 94\/2026\/TT-BTC cho ph\u00e9p c\u01a1 quan thu\u1ebf chuy\u1ec3n sang ki\u1ec3m tra tr\u01b0\u1edbc n\u1ebfu ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro m\u1edbi. Vi\u1ec7c ch\u1ee7 quan n\u00e0y khi\u1ebfn doanh nghi\u1ec7p b\u1ecb \u0111\u1ed9ng khi nh\u1eadn th\u00f4ng b\u00e1o thay \u0111\u1ed5i ph\u00e2n lo\u1ea1i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh cho giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb bi\u1ebfn \u0111\u1ed9ng l\u1edbn: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p thay \u0111\u1ed5i nh\u00e0 cung c\u1ea5p, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng ho\u1eb7c c\u00f3 giao d\u1ecbch gi\u00e1 tr\u1ecb t\u0103ng \u0111\u1ed9t bi\u1ebfn so v\u1edbi k\u1ef3 tr\u01b0\u1edbc, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro r\u1ea5t d\u1ec5 \u0111\u01b0a h\u1ed3 s\u01a1 v\u00e0o nh\u00f3m r\u1ee7i ro cao. N\u1ebfu kh\u00f4ng chu\u1ea9n b\u1ecb tr\u01b0\u1edbc t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh, th\u1eddi gian ki\u1ec3m tra s\u1ebd k\u00e9o d\u00e0i \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Kh\u00f4ng c\u1eadp nh\u1eadt th\u00f4ng tin nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a ch\u00ednh m\u00ecnh, d\u1eabn \u0111\u1ebfn b\u1ea5t ng\u1edd khi h\u1ed3 s\u01a1 b\u1ecb x\u1ebfp r\u1ee7i ro cao d\u00f9 kh\u00f4ng c\u00f3 sai ph\u1ea1m c\u1ed1 \u00fd. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc.<\/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;\">Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau t\u1ea1i Th\u00f4ng t\u01b0 94\/2026\/TT-BTC \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n cho doanh nghi\u1ec7p trong vi\u1ec7c chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb, gi\u1ea3i tr\u00ecnh b\u1ea3n ch\u1ea5t giao d\u1ecbch. Doanh nghi\u1ec7p hi\u1ec3u r\u00f5 ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 s\u1ebd r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t v\u1ec1 sau.<\/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 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 1\/7\/2026, theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.                    <\/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 \u0111\u01b0\u1ee3c bi\u1ebft tr\u01b0\u1edbc h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh b\u1ecb x\u1ebfp r\u1ee7i ro cao kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c x\u1eed l\u00fd h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy tr\u00ecnh nghi\u1ec7p v\u1ee5 hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 n\u1eafm ti\u1ebfn \u0111\u1ed9.                    <\/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>H\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc c\u00f3 b\u1ecb ki\u1ec3m tra l\u1ea1i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3. C\u01a1 quan thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m theo quy \u0111\u1ecbnh chung, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c ph\u00e2n lo\u1ea1i n\u1ebfu ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro cao m\u1edbi trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.                    <\/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 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ec5 b\u1ecb x\u1ebfp v\u00e0o r\u1ee7i ro cao kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p m\u1edbi th\u01b0\u1eddng thi\u1ebfu l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 \u0111\u1ec3 h\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1, n\u00ean kh\u1ea3 n\u0103ng b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m c\u1ea7n th\u1eadn tr\u1ecdng cao h\u01a1n. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro n\u00e0y.                    <\/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>Th\u1eddi gian ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf k\u00e9o d\u00e0i bao l\u00e2u?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 94\/2026\/TT-BTC kh\u00f4ng \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh chung cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 ti\u1ebfn \u0111\u1ed9 ph\u1ed1i h\u1ee3p cung c\u1ea5p ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p.                    <\/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\": \"Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 1\/7\/2026, theo Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.\"\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 c\u00f3 \u0111\u01b0\u1ee3c bi\u1ebft tr\u01b0\u1edbc h\u1ed3 s\u01a1 c\u1ee7a m\u00ecnh b\u1ecb x\u1ebfp r\u1ee7i ro cao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c x\u1eed l\u00fd h\u1ed3 s\u01a1 trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy tr\u00ecnh nghi\u1ec7p v\u1ee5 hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 n\u1eafm ti\u1ebfn \u0111\u1ed9.\"\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\": \"H\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc c\u00f3 b\u1ecb ki\u1ec3m tra l\u1ea1i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3. C\u01a1 quan thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m theo quy \u0111\u1ecbnh chung, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c ph\u00e2n lo\u1ea1i n\u1ebfu ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u r\u1ee7i ro cao m\u1edbi trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd.\"\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 m\u1edbi th\u00e0nh l\u1eadp c\u00f3 d\u1ec5 b\u1ecb x\u1ebfp v\u00e0o r\u1ee7i ro cao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p m\u1edbi th\u01b0\u1eddng thi\u1ebfu l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 \u0111\u1ec3 h\u1ec7 th\u1ed1ng \u0111\u00e1nh gi\u00e1, n\u00ean kh\u1ea3 n\u0103ng b\u1ecb x\u1ebfp v\u00e0o nh\u00f3m c\u1ea7n th\u1eadn tr\u1ecdng cao h\u01a1n. Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro n\u00e0y.\"\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\": \"Th\u1eddi gian ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf k\u00e9o d\u00e0i bao l\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 94\/2026\/TT-BTC kh\u00f4ng \u1ea5n \u0111\u1ecbnh m\u1ed9t m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh chung cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 ti\u1ebfn \u0111\u1ed9 ph\u1ed1i h\u1ee3p cung c\u1ea5p ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT r\u1ee7i ro cao thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 v\u00e0 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong c\u00e1ch c\u01a1 quan [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7064"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7064\/revisions"}],"predecessor-version":[{"id":7069,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7064\/revisions\/7069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7065"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}