{"id":7234,"date":"2026-07-31T09:19:31","date_gmt":"2026-07-31T02:19:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7234"},"modified":"2026-07-31T09:19:31","modified_gmt":"2026-07-31T02:19:31","slug":"thong-tu-110-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thong-tu-110-2026\/","title":{"rendered":"Th\u00f4ng t\u01b0 110\/2026\/TT-BTC: B\u00e3i b\u1ecf 22 Th\u00f4ng t\u01b0, 3 Quy\u1ebft \u0111\u1ecbnh v\u1ec1 thu\u1ebf"},"content":{"rendered":"

Th\u00f4ng t\u01b0 110\/2026\/TT-BTC<\/span><\/a> l\u00e0 v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 28\/7\/2026, ch\u00ednh th\u1ee9c b\u00e3i b\u1ecf to\u00e0n b\u1ed9 22 Th\u00f4ng t\u01b0 v\u00e0 3 Quy\u1ebft \u0111\u1ecbnh trong l\u0129nh v\u1ef1c thu\u1ebf \u0111\u00e3 t\u1ed3n t\u1ea1i t\u1eeb nhi\u1ec1u th\u1eadp k\u1ef7, c\u00f3 v\u0103n b\u1ea3n ra \u0111\u1eddi t\u1eeb n\u0103m 1991. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n trong n\u1ed7 l\u1ef1c r\u00e0 so\u00e1t, tinh g\u1ecdn h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ng\u00e0nh t\u00e0i ch\u00ednh, thu\u1ebf, tr\u00e1nh ch\u1ed3ng ch\u00e9o v\u00e0 lo\u1ea1i b\u1ecf c\u00e1c quy \u0111\u1ecbnh kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i. V\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 12\/9\/2026.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn c\u1ee7a MAN – Master Accountant Network, v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n, vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c v\u0103n b\u1ea3n b\u1ecb b\u00e3i b\u1ecf gi\u00fap doanh nghi\u1ec7p tra c\u1ee9u \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd khi l\u1eadp h\u1ed3 s\u01a1 thu\u1ebf, gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng. Th\u00f4ng t\u01b0 110\/2026\/TT-BTC l\u00e0 b\u01b0\u1edbc r\u00e0 so\u00e1t, ch\u00ednh th\u1ee9c lo\u1ea1i b\u1ecf c\u00e1c v\u0103n b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf tr\u01b0\u1edbc \u0111\u00f3, gi\u00fap h\u1ea1n ch\u1ebf vi\u1ec7c d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 110\/2026\/TT-BTC<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u00f4ng t\u01b0 110\/2026\/TT-BTC<\/figcaption><\/figure>\n
    \n
  • Th\u00f4ng t\u01b0 110\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 28\/7\/2026, b\u00e3i b\u1ecf 22 Th\u00f4ng t\u01b0 v\u00e0 3 Quy\u1ebft \u0111\u1ecbnh thu\u1ed9c l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/li>\n<\/ul>\n
      \n
    • Hi\u1ec7u l\u1ef1c thi h\u00e0nh: t\u1eeb ng\u00e0y 12\/9\/2026.<\/span><\/li>\n
    • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n, k\u1ebf to\u00e1n vi\u00ean c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c v\u0103n b\u1ea3n b\u1ecb b\u00e3i b\u1ecf.<\/span><\/li>\n
    • Ph\u1ea1m vi: c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh trong giai \u0111o\u1ea1n 1991-2019, ch\u1ee7 y\u1ebfu \u0111\u00e3 l\u1ea1c h\u1eadu ho\u1eb7c \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n
    • \u00dd ngh\u0129a: gi\u00fap h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf g\u1ecdn nh\u1eb9 h\u01a1n, tr\u00e1nh d\u1eabn chi\u1ebfu nh\u1ea7m c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c tr\u00ean th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n

      Th\u00f4ng t\u01b0 110\/2026\/TT-BTC l\u00e0 g\u00ec? C\u0103n c\u1ee9 ban h\u00e0nh v\u00e0 m\u1ee5c \u0111\u00edch<\/b><\/h2>\n

      Th\u00f4ng t\u01b0 110\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd ban h\u00e0nh, c\u00f3 n\u1ed9i dung duy nh\u1ea5t l\u00e0 tuy\u00ean b\u1ed1 b\u00e3i b\u1ecf to\u00e0n b\u1ed9 hi\u1ec7u l\u1ef1c c\u1ee7a 25 v\u0103n b\u1ea3n c\u0169, g\u1ed3m 22 Th\u00f4ng t\u01b0 v\u00e0 3 Quy\u1ebft \u0111\u1ecbnh trong l\u0129nh v\u1ef1c thu\u1ebf. V\u0103n b\u1ea3n kh\u00f4ng \u0111\u1eb7t ra quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi m\u00e0 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng r\u00e0 so\u00e1t, thanh l\u1ecdc h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 l\u1ed7i th\u1eddi.<\/span><\/p>\n

      Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 110\/2026\/TT-BTC n\u1eb1m trong xu h\u01b0\u1edbng chung c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh nh\u1eb1m h\u1ec7 th\u1ed1ng h\u00f3a l\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf qua t\u1eebng giai \u0111o\u1ea1n c\u1ea3i c\u00e1ch, \u0111\u1eb7c bi\u1ec7t sau khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 nhi\u1ec1u lu\u1eadt thu\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i. Khi lu\u1eadt g\u1ed1c thay \u0111\u1ed5i, c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111i k\u00e8m c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 tr\u00e1nh m\u00e2u thu\u1eabn ho\u1eb7c ch\u1ed3ng l\u1ea5n v\u1ec1 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng.<\/span><\/p>\n

      V\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, k\u00fd ng\u00e0y 28\/7\/2026. \u0110\u00e2y l\u00e0 th\u1ea9m quy\u1ec1n thu\u1ed9c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh v\u1ec1 ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c thu\u1ebf, ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch c\u1ee7a b\u1ed9 n\u00e0y.<\/span><\/p>\n

      V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn Th\u00f4ng t\u01b0 110\/2026\/TT-BTC?<\/b><\/h2>\n

      Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng vi\u1ec7c b\u00e3i b\u1ecf v\u0103n b\u1ea3n c\u0169 ch\u1ec9 mang t\u00ednh k\u1ef9 thu\u1eadt, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng th\u1ef1c t\u1ebf. Tuy nhi\u00ean, theo kinh nghi\u1ec7m t\u01b0 v\u1ea5n c\u1ee7a <\/span>MAN \u2013 Master Accountant Network<\/b>, \u0111\u00e2y l\u00e0 nh\u1eadn \u0111\u1ecbnh thi\u1ebfu ch\u00ednh x\u00e1c trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 l\u1ecbch s\u1eed, khi\u1ebfu n\u1ea1i thu\u1ebf ho\u1eb7c thanh tra h\u1ed3i t\u1ed1.<\/span><\/p>\n

      M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ph\u00e1t sinh t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc, v\u00ed d\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf l\u1ee3i t\u1ee9c, \u01b0u \u0111\u00e3i thu\u1ebf ph\u1ea7n m\u1ec1m hay c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh thu\u1ebf, v\u1eabn c\u1ea7n d\u1eabn chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c khi gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1 t\u1ed3n \u0111\u1ecdng. Khi v\u0103n b\u1ea3n g\u1ed1c b\u1ecb b\u00e3i b\u1ecf, doanh nghi\u1ec7p c\u1ea7n chuy\u1ec3n sang c\u0103n c\u1ee9 v\u00e0o v\u0103n b\u1ea3n k\u1ebf th\u1eeba ho\u1eb7c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf v\u00ec d\u1eabn chi\u1ebfu sai c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n

      \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Th\u00f4ng t\u01b0 110\/2026\/TT-BTC?<\/b><\/h2>\n
      \"\u0110\u1ed1i
      \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi Th\u00f4ng t\u01b0 110\/2026\/TT-BTC?<\/figcaption><\/figure>\n

      Ph\u1ea1m vi t\u00e1c \u0111\u1ed9ng c\u1ee7a Th\u00f4ng t\u01b0 110\/2026\/TT-BTC kh\u00e1 r\u1ed9ng nh\u01b0ng mang t\u00ednh r\u00e0 so\u00e1t k\u1ef9 thu\u1eadt h\u01a1n l\u00e0 thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf tr\u1ef1c ti\u1ebfp. C\u00e1c nh\u00f3m ch\u1ecbu \u1ea3nh h\u01b0\u1edfng g\u1ed3m:<\/span><\/p>\n