{"id":7173,"date":"2026-07-23T12:07:32","date_gmt":"2026-07-23T05:07:32","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7173"},"modified":"2026-07-23T12:07:32","modified_gmt":"2026-07-23T05:07:32","slug":"cong-van-5061","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-5061\/","title":{"rendered":"C\u00f4ng v\u0103n 5061\/CT-CS: \u0110i\u1ec3m M\u1edbi Ngh\u1ecb \u0110\u1ecbnh 252\/2026\/N\u0110-CP"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-5061ctcs-cuc-thue-gioi-thieu-diem-moi-cua-nghi-dinh-2522026ndcp-huong-dan-luat-quan-ly-thu-138098389.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5061\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 22\/7\/2026, gi\u1edbi thi\u1ec7u nh\u1eefng <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">\u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u tham chi\u1ebfu quan tr\u1ecdng cho k\u1ebf to\u00e1n doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh v\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf trong vi\u1ec7c c\u1eadp nh\u1eadt quy tr\u00ecnh \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf theo khung ph\u00e1p l\u00fd m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c n\u1eafm b\u1eaft k\u1ecbp th\u1eddi n\u1ed9i dung C\u00f4ng v\u0103n 5061\/CT-CS gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai s\u00f3t khi \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt trong giai \u0111o\u1ea1n 2026-2027.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5061\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_7177\" aria-describedby=\"caption-attachment-7177\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7177\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5061_CT-CS.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5061\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5061_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5061_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5061_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5061_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-Cong-van-5061_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7177\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 5061\/CT-CS<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5061\/CT-CS l\u00e0 v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 22\/7\/2026, gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (s\u1ed1 108\/2025\/QH15) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, g\u1ed3m 7 Ch\u01b0\u01a1ng, 76 \u0110i\u1ec1u.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u00ednh: S\u1eeda \u0111\u1ed5i gi\u1ea3i th\u00edch t\u1eeb ng\u1eef, c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, \u0111\u0103ng k\u00fd thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n d\u00f9ng: Khi doanh nghi\u1ec7p r\u00e0 so\u00e1t quy tr\u00ecnh khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5061\/CT-CS l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 m\u1ee5c \u0111\u00edch ban h\u00e0nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5061\/CT-CS n\u0103m 2026 do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh nh\u1eb1m ph\u1ed5 bi\u1ebfn, gi\u1ea3i th\u00edch nh\u1eefng n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> so v\u1edbi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc \u0111\u00e2y. V\u0103n b\u1ea3n n\u00e0y kh\u00f4ng t\u1ef1 \u0111\u1eb7t ra quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi m\u00e0 \u0111\u00f3ng vai tr\u00f2 truy\u1ec1n th\u00f4ng, h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 cho c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec3u \u0111\u00fang, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t Ngh\u1ecb \u0111\u1ecbnh 252.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 k\u00eanh ch\u00ednh th\u1ee9c gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n n\u1eafm \u0111\u01b0\u1ee3c logic thay \u0111\u1ed5i c\u1ee7a khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd thu\u1ebf, thay v\u00ec ph\u1ea3i t\u1ef1 \u0111\u1ecdc to\u00e0n b\u1ed9 76 \u0110i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. V\u1edbi \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u1ed1n \u0111\u00e3 b\u1eadn r\u1ed9n v\u1edbi s\u1ed5 s\u00e1ch h\u00e0ng ng\u00e0y, C\u00f4ng v\u0103n 5061\/CT-CS l\u00e0 t\u00e0i li\u1ec7u r\u00fat g\u1ecdn, c\u00f3 t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. C\u1ea5u tr\u00fac v\u0103n b\u1ea3n g\u1ed3m 7 Ch\u01b0\u01a1ng, 76 \u0110i\u1ec1u, tr\u1ea3i r\u1ed9ng t\u1eeb quy \u0111\u1ecbnh chung, ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ebfn khai n\u1ed9p thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>K\u1ebft c\u1ea5u 7 Ch\u01b0\u01a1ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh:\u00a0<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng I: Quy \u0111\u1ecbnh chung, 5 \u0110i\u1ec1u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng II: C\u00e1c ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf, 6 M\u1ee5c, 34 \u0110i\u1ec1u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng III: Khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1, 2 M\u1ee5c, 7 \u0110i\u1ec1u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng IV: H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1, 10 \u0110i\u1ec1u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng V: Quy\u1ec1n, ngh\u0129a v\u1ee5, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u00e1c b\u00ean li\u00ean quan, 8 \u0110i\u1ec1u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng VI: C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, 9 \u0110i\u1ec1u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng VII: \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh, 3 \u0110i\u1ec1u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac n\u00e0y cho th\u1ea5y tr\u1ecdng t\u00e2m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u1eb1m \u1edf Ch\u01b0\u01a1ng II, n\u01a1i t\u1eadp trung ph\u1ea7n l\u1edbn c\u00e1c quy \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng h\u00e0ng ng\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 5061\/CT-CS n\u00eau nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i n\u00e0o so v\u1edbi quy \u0111\u1ecbnh c\u0169?<\/b><\/h2>\n<figure id=\"attachment_7174\" aria-describedby=\"caption-attachment-7174\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7174\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5061_CT-CS-neu-nhung-diem-sua-doi-nao-so-voi-quy-dinh-cu.jpg\" alt=\"C\u00f4ng v\u0103n 5061\/CT-CS n\u00eau nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i n\u00e0o so v\u1edbi quy \u0111\u1ecbnh c\u0169?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5061_CT-CS-neu-nhung-diem-sua-doi-nao-so-voi-quy-dinh-cu.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5061_CT-CS-neu-nhung-diem-sua-doi-nao-so-voi-quy-dinh-cu-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5061_CT-CS-neu-nhung-diem-sua-doi-nao-so-voi-quy-dinh-cu-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5061_CT-CS-neu-nhung-diem-sua-doi-nao-so-voi-quy-dinh-cu-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-5061_CT-CS-neu-nhung-diem-sua-doi-nao-so-voi-quy-dinh-cu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7174\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 5061\/CT-CS n\u00eau nh\u1eefng \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i n\u00e0o so v\u1edbi quy \u0111\u1ecbnh c\u0169?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u t\u1ea1i C\u00f4ng v\u0103n 5061\/CT-CS, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u nh\u00f3m quy \u0111\u1ecbnh so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. B\u1ed1n nh\u00f3m n\u1ed9i dung n\u1ed5i b\u1eadt g\u1ed3m gi\u1ea3i th\u00edch t\u1eeb ng\u1eef, c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ec1 gi\u1ea3i th\u00edch t\u1eeb ng\u1eef t\u1ea1i \u0110i\u1ec1u 3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung \u0111\u1ecbnh ngh\u0129a c\u00e1c kh\u00e1i ni\u1ec7m m\u1edbi nh\u01b0 h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf, n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 n\u1ec1n t\u1ea3ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n. Vi\u1ec7c b\u1ed5 sung thu\u1eadt ng\u1eef nh\u1eb1m b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh li\u00ean quan \u0111\u1ebfn th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ec1 c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0110i\u1ec1u 4<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung nguy\u00ean t\u1eafc c\u00f4ng khai \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang ph\u1ea1m vi v\u00e0 \u0111\u00fang m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i c\u01a1 ch\u1ebf c\u00f4ng khai tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, b\u1ed5 sung quy \u0111\u1ecbnh c\u1eadp nh\u1eadt, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ch\u1ea5m d\u1ee9t c\u00f4ng khai khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ho\u1eb7c kh\u1eafc ph\u1ee5c vi ph\u1ea1m. M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 quy \u0111\u1ecbnh v\u1ec1 <\/span><b>b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\">, y\u00eau c\u1ea7u che, \u1ea9n m\u1ed9t s\u1ed1 th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a c\u00e1 nh\u00e2n khi th\u1ef1c hi\u1ec7n c\u00f4ng khai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh c\u00f2n b\u1ed5 sung h\u00ecnh th\u1ee9c c\u00f4ng khai th\u00f4ng tin theo h\u01b0\u1edbng ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf. C\u00f3 th\u1ec3 th\u1ea5y, n\u0103m nh\u00f3m n\u1ed9i dung s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 4 \u0111\u1ec1u h\u01b0\u1edbng \u0111\u1ebfn m\u1ed9t m\u1ee5c ti\u00eau xuy\u00ean su\u1ed1t: v\u1eeba t\u0103ng minh b\u1ea1ch, v\u1eeba b\u1ea3o \u0111\u1ea3m quy\u1ec1n ri\u00eang t\u01b0 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong m\u00f4i tr\u01b0\u1eddng s\u1ed1 h\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung ho\u00e0n to\u00e0n m\u1edbi, kh\u1eafc ph\u1ee5c kho\u1ea3ng tr\u1ed1ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 252 quy \u0111\u1ecbnh \u01b0u ti\u00ean b\u1ed1 tr\u00ed kinh ph\u00ed h\u1eb1ng n\u0103m ph\u1ee5c v\u1ee5 chuy\u1ec3n \u0111\u1ed5i s\u1ed1, hi\u1ec7n \u0111\u1ea1i h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf, k\u00e8m nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1eeb \u0110i\u1ec1u 6 \u0111\u1ebfn \u0110i\u1ec1u 8<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m quy \u0111\u1ecbnh n\u00e0y c\u1ee5 th\u1ec3 h\u00f3a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 v\u1ec1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf, tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan li\u00ean quan trong vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf. So v\u1edbi quy \u0111\u1ecbnh c\u0169, Ngh\u1ecb \u0111\u1ecbnh 252 h\u01b0\u1edbng \u0111\u1ebfn hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c \u0111\u0103ng k\u00fd thu\u1ebf, t\u0103ng khai th\u00e1c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, k\u1ebft n\u1ed1i chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, qua \u0111\u00f3 gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 5061\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 5061\/CT-CS ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb gi\u1edbi thi\u1ec7u, ph\u1ed5 bi\u1ebfn n\u1ed9i dung, kh\u00f4ng thay th\u1ebf hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Khi \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n g\u1ed1c.<\/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 C\u00f4ng v\u0103n 5061\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>Legal documents<\/b><\/td>\n<td><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 108\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt g\u1ed1c quy \u0111\u1ecbnh khung qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ban h\u00e0nh 30\/6\/2026, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, g\u1ed3m 7 Ch\u01b0\u01a1ng, 76 \u0110i\u1ec1u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5061\/CT-CS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf, ban h\u00e0nh 22\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh c\u0169<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decree 126\/2020\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, ban h\u00e0nh 2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6012\/CTH-QLDN4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n c\u00e1c kho\u1ea3n chi h\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2370\/DLA-NVDTPC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 254 v\u00e0 Th\u00f4ng t\u01b0 91 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 5061\/CT-CS v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/b><\/h2>\n<figure id=\"attachment_7176\" aria-describedby=\"caption-attachment-7176\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7176\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-5061_CT-CS-va-Nghi-dinh-252_2026_ND-CP.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 5061\/CT-CS v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-5061_CT-CS-va-Nghi-dinh-252_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-5061_CT-CS-va-Nghi-dinh-252_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-5061_CT-CS-va-Nghi-dinh-252_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-5061_CT-CS-va-Nghi-dinh-252_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-5061_CT-CS-va-Nghi-dinh-252_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7176\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 5061\/CT-CS v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP kh\u00e1 r\u1ed9ng, bao tr\u00f9m h\u1ea7u h\u1ebft ch\u1ee7 th\u1ec3 tham gia quan h\u1ec7 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. C\u1ee5 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd thu\u1ebf v\u00e0 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan trong vi\u1ec7c cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 nh\u00f3m doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb Ch\u01b0\u01a1ng III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh, v\u1ed1n quy \u0111\u1ecbnh ri\u00eang v\u1ec1 khai v\u00e0 n\u1ed9p thu\u1ebf cho lo\u1ea1i h\u00ecnh kinh doanh n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0110i\u1ec1u 7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, k\u1ec3 c\u1ea3 ng\u01b0\u1eddi \u0111\u00e3 t\u1eebng l\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf v\u00e0 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Nguy\u00ean t\u1eafc n\u00e0y ch\u1ec9 c\u00f3 ngo\u1ea1i l\u1ec7 khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p ho\u1eb7c c\u00f4ng khai th\u00f4ng tin \u0111\u01b0\u1ee3c lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan \u0111i\u1ec1u tra, Vi\u1ec7n ki\u1ec3m s\u00e1t, T\u00f2a \u00e1n, c\u01a1 quan thanh tra, Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n ph\u1ee5c v\u1ee5 t\u1ed1 t\u1ee5ng, thanh tra, ki\u1ec3m tra. Ngo\u00e0i ra c\u00f2n cung c\u1ea5p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n, ho\u1eb7c cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin trong ba tr\u01b0\u1eddng h\u1ee3p: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf ho\u1eb7c ch\u00e2y \u1ef3, n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf \u1ea3nh h\u01b0\u1edfng quy\u1ec1n l\u1ee3i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c; ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 r\u0103n \u0111e, \u0111\u1ed3ng th\u1eddi bu\u1ed9c c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c nh\u1eadn th\u00f4ng tin ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 b\u1ea3o m\u1eadt theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean nh\u1eadn th\u00f4ng tin v\u00e0 quy \u0111\u1ecbnh giao Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cung c\u1ea5p th\u00f4ng tin, c\u0169ng nh\u01b0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c li\u00ean quan trong n\u01b0\u1edbc, ngo\u00e0i n\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 chia s\u1ebb, trao \u0111\u1ed5i th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0110i\u1ec1u 38, 39 v\u00e0 40 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 b\u1ea3o m\u1eadt theo \u0111\u00fang quy \u0111\u1ecbnh. Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u0169ng giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m c kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 10, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p v\u00e0 c\u00f4ng khai th\u00f4ng tin n\u00eau tr\u00ean.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m v\u00ec \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ecbch khai, n\u1ed9p thu\u1ebf h\u00e0ng th\u00e1ng, qu\u00fd, n\u0103m. \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf g\u1ed3m k\u1ef3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00e1ng, qu\u00fd, n\u0103m ho\u1eb7c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, c\u0103n c\u1ee9 kho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/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 lo\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tax period type<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y \u0111\u1ea7u th\u00e1ng \u0111\u1ebfn ng\u00e0y cu\u1ed1i th\u00e1ng d\u01b0\u01a1ng l\u1ecbch<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 qu\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y \u0111\u1ea7u qu\u00fd \u0111\u1ebfn ng\u00e0y cu\u1ed1i qu\u00fd d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m, ri\u00eang thu\u1ebf TNCN x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd, quy \u0111\u1ecbnh k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m ch\u1ec9 \u00e1p d\u1ee5ng chung, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ri\u00eang n\u00eau t\u1ea1i \u0111i\u1ec3m \u0111.2 kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 n\u00e0y li\u00ean quan \u0111\u1ebfn c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch nh\u01b0ng \u0111\u1ee7 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c \u0111\u00f3, kh\u00f4ng ph\u1ea3i theo n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00f4ng th\u01b0\u1eddng. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y khi t\u00ednh k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho n\u0103m \u0111\u1ea7u ti\u00ean ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y kinh doanh s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 thanh to\u00e1n, doanh thu b\u00ecnh qu\u00e2n 15 t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng. Tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026, c\u00f4ng ty \u00e1p d\u1ee5ng quy tr\u00ecnh khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, ch\u01b0a c\u00f3 quy tr\u00ecnh ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sau khi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 Ch\u01b0\u01a1ng III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 khai, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng. C\u00f4ng ty \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1eef li\u1ec7u giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo \u0111\u00fang \u0111\u1ecbnh ngh\u0129a m\u1edbi t\u1ea1i \u0110i\u1ec1u 3, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu c\u0103n c\u1ee9 khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00fat ng\u1eafn th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf t\u1eeb nhi\u1ec1u tu\u1ea7n xu\u1ed1ng c\u00f2n 3-5 ng\u00e0y l\u00e0m vi\u1ec7c nh\u1edd h\u1ed3 s\u01a1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu do x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u ph\u1ea1m vi ngh\u0129a v\u1ee5 khai thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy ch\u1ebf n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0111\u00fang \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 7.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn khi doanh nghi\u1ec7p tri\u1ec3n khai quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u t\u1ea1i C\u00f4ng v\u0103n 5061\/CT-CS.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt g\u1ed1c: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n coi C\u00f4ng v\u0103n 5061\/CT-CS nh\u01b0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u1ed9c l\u1eadp, trong khi \u0111\u00e2y ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n gi\u1edbi thi\u1ec7u, ph\u1ed5 bi\u1ebfn n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Khi \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u1ec1 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Ch\u01b0a c\u1eadp nh\u1eadt quy tr\u00ecnh \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf: <\/b><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i \u0110i\u1ec1u 6 \u0111\u1ebfn \u0110i\u1ec1u 8, doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd nh\u01b0ng kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00f3 th\u1ec3 g\u1eb7p v\u01b0\u1edbng m\u1eafc khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed li\u00ean th\u00f4ng gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Thi\u1ebfu quy ch\u1ebf n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: <\/b><span style=\"font-weight: 400;\">V\u1edbi quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u00f4ng khai v\u00e0 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n t\u1ea1i \u0110i\u1ec1u 4, doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 \u0111\u1ea1i l\u00fd thu\u1ebf ho\u1eb7c c\u00f3 b\u1ed9 ph\u1eadn x\u1eed l\u00fd th\u00f4ng tin thu\u1ebf n\u1ed9i b\u1ed9 c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf b\u1ea3o m\u1eadt r\u00f5 r\u00e0ng, tr\u00e1nh vi ph\u1ea1m ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0110i\u1ec1u 7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: \u00c1p d\u1ee5ng sai k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch nh\u01b0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng m\u00e1y m\u00f3c theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, d\u1eabn \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh sai k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5061\/CT-CS \u0111\u00f3ng vai tr\u00f2 c\u1ea7u n\u1ed1i gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf ti\u1ebfp c\u1eadn nhanh, \u0111\u00fang nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, t\u1eeb gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef, c\u00f4ng khai th\u00f4ng tin, ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf \u0111\u1ebfn quy tr\u00ecnh \u0111\u0103ng k\u00fd v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng n\u1ed9i dung n\u00e0y gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9i b\u1ed9, gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t khi khung ph\u00e1p l\u00fd qu\u1ea3n l\u00fd thu\u1ebf ch\u00ednh th\u1ee9c chuy\u1ec3n \u0111\u1ed5i t\u1eeb 1\/7\/2026.<\/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\/phi-dich-vu-hoan-thue-gtgt\/\"><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 C\u00f4ng v\u0103n 5061\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng v\u0103n 5061\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n 5061\/CT-CS do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 22\/7\/2026, gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt 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>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026, \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP k\u1ebf th\u1eeba v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ph\u1ea7n li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf, c\u00f4ng khai th\u00f4ng tin v\u00e0 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u01a1 quan 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 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ch\u01b0\u01a1ng III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh ri\u00eang v\u1ec1 khai v\u00e0 n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1.                    <\/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\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 b\u1ecb c\u00f4ng khai t\u00f9y ti\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Vi\u1ec7c c\u00f4ng khai ch\u1ec9 \u00e1p d\u1ee5ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt \u0111\u1ecbnh nh\u01b0 tr\u1ed1n thu\u1ebf, n\u1ee3 thu\u1ebf ch\u00e2y \u1ef3 ho\u1eb7c vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi ph\u1ea3i b\u1ea3o \u0111\u1ea3m che, \u1ea9n th\u00f4ng tin \u0111\u1ecbnh danh c\u00e1 nh\u00e2n theo nguy\u00ean t\u1eafc b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n.                    <\/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\": \"C\u00f4ng v\u0103n 5061\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n 5061\/CT-CS do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 22\/7\/2026, gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt 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\": \"Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c 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\": \"Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026, \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP thay th\u1ebf v\u0103n b\u1ea3n n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP k\u1ebf th\u1eeba v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u n\u1ed9i dung so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ph\u1ea7n li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf, c\u00f4ng khai th\u00f4ng tin v\u00e0 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho c\u01a1 quan 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 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP 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. 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