{"id":7292,"date":"2026-08-05T11:03:32","date_gmt":"2026-08-05T04:03:32","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7292"},"modified":"2026-08-05T11:03:32","modified_gmt":"2026-08-05T04:03:32","slug":"truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-289780-229315.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 kh\u00f4ng \u00edt c\u00e1 nh\u00e2n v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 doanh nghi\u1ec7p \u0111\u1eb7t ra khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u01b0\u1ee1ng ch\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/a><span style=\"font-weight: 400;\"> and <\/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;\">, \u0111\u00e2y l\u00e0 m\u1ed9t trong t\u00e1m bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo tr\u00ecnh t\u1ef1 ch\u1eb7t ch\u1ebd ch\u1ee9 kh\u00f4ng t\u00f9y ti\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ea5t ng\u1edd khi th\u1ea5y kho\u1ea3n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn b\u1ecb tr\u1eeb b\u1edbt m\u00e0 kh\u00f4ng r\u00f5 nguy\u00ean nh\u00e2n, trong khi ph\u00eda doanh nghi\u1ec7p &#8211; v\u1edbi vai tr\u00f2 chi tr\u1ea3 l\u01b0\u01a1ng &#8211; c\u0169ng l\u00fang t\u00fang v\u1ec1 ngh\u0129a v\u1ee5 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, s\u1ebd l\u00e0m r\u00f5 to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch x\u1eed l\u00fd ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n<figure id=\"attachment_7293\" aria-describedby=\"caption-attachment-7293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7293\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7293\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u00e1p d\u1ee5ng khi c\u00e1 nh\u00e2n n\u1ee3 thu\u1ebf v\u00e0 \u0111\u00e3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf tr\u00edch t\u00e0i kho\u1ea3n tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng g\u1ed3m hai y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c: \u0111\u00e3 qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00edch t\u00e0i kho\u1ea3n m\u00e0 kh\u00f4ng thu \u0111\u1ee7, v\u00e0 c\u00e1 nh\u00e2n \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng theo bi\u00ean ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: c\u00e1 nh\u00e2n n\u1ee3 thu\u1ebf \u0111ang c\u00f3 quan h\u1ec7 lao \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, kh\u00f4ng \u00e1p d\u1ee5ng cho lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: kho\u1ea3n 1 \u0110i\u1ec1u 49, kho\u1ea3n 5 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 67 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p ch\u1ea5m d\u1ee9t khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra v\u0103n b\u1ea3n mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n n\u1ee3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o bi\u1ec7n ph\u00e1p c\u1ee5 th\u1ec3, c\u1ea7n hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m g\u1ed1c. C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, bu\u1ed9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n thi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u01a1 quan \u0111ang chi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00edch l\u1ea1i m\u1ed9t ph\u1ea7n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u1eb1m c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n n\u1ee3. \u0110\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, \u0111\u1ee9ng th\u1ee9 hai trong danh s\u00e1ch t\u00e1m bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, bi\u1ec7n ph\u00e1p n\u00e0y t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o ngu\u1ed3n thu nh\u1eadp \u0111\u1ecbnh k\u1ef3 c\u1ee7a c\u00e1 nh\u00e2n th\u00f4ng qua \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p ho\u1eb7c c\u01a1 quan chi tr\u1ea3 l\u01b0\u01a1ng tr\u1edf th\u00e0nh b\u00ean c\u00f3 ngh\u0129a v\u1ee5 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, ch\u1ee9 kh\u00f4ng ph\u1ea3i b\u00ean b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00e1m bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo kho\u1ea3n 1 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 49 li\u1ec7t k\u00ea \u0111\u1ea7y \u0111\u1ee7 t\u00e1m bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c phong t\u1ecfa t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ho\u1eb7c gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong t\u00e1m bi\u1ec7n ph\u00e1p tr\u00ean, kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ee9ng \u1edf v\u1ecb tr\u00ed th\u1ee9 hai, th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay sau khi bi\u1ec7n ph\u00e1p tr\u00edch t\u00e0i kho\u1ea3n kh\u00f4ng mang l\u1ea1i k\u1ebft qu\u1ea3. \u0110i\u1ec1u n\u00e0y l\u00fd gi\u1ea3i v\u00ec sao \u0111i\u1ec1u ki\u1ec7n 30 ng\u00e0y ch\u1edd \u0111\u1ee3i l\u1ea1i c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong to\u00e0n b\u1ed9 quy tr\u00ecnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh 2026?<\/b><\/h2>\n<figure id=\"attachment_7294\" aria-describedby=\"caption-attachment-7294\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7294\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-theo-quy-dinh-2026.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-theo-quy-dinh-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-theo-quy-dinh-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-theo-quy-dinh-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-theo-quy-dinh-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Truong-hop-nao-nguoi-nop-thue-bi-khau-tru-mot-phan-tien-luong-theo-quy-dinh-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7294\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 67 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n sau. Thi\u1ebfu m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan thu\u1ebf kh\u00f4ng c\u00f3 c\u01a1 s\u1edf ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p n\u00e0y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn tr\u00ecnh t\u1ef1 c\u01b0\u1ee1ng ch\u1ebf. \u0110\u00e3 qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n, m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng thu \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng thu \u0111\u1ee7 s\u1ed1 thu\u1ebf n\u1ee3, ho\u1eb7c kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p \u0111\u00f3. \u0110i\u1ec1u n\u00e0y cho th\u1ea5y kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng l\u00e0 bi\u1ec7n ph\u00e1p th\u1ee9 y\u1ebfu, ch\u1ec9 \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t sau khi bi\u1ec7n ph\u00e1p tr\u00edch t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00e1t huy hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ee9 hai<\/b><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn t\u00ednh ch\u1ea5t quan h\u1ec7 lao \u0111\u1ed9ng. C\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp t\u1ea1i m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c theo bi\u00ean ch\u1ebf ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m ngu\u1ed3n thu nh\u1eadp \u0111\u1ee7 \u1ed5n \u0111\u1ecbnh \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ec sao ph\u1ea3i ch\u1edd \u0111\u1ee7 30 ng\u00e0y tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng th\u1eddi gian 30 ng\u00e0y l\u00e0 \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c minh k\u1ebft qu\u1ea3 c\u1ee7a bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf tr\u01b0\u1edbc \u0111\u00f3, tr\u00e1nh \u00e1p d\u1ee5ng ch\u1ed3ng l\u1ea5n nhi\u1ec1u bi\u1ec7n ph\u00e1p c\u00f9ng l\u00fac g\u00e2y b\u1ea5t l\u1ee3i qu\u00e1 m\u1ee9c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u00e2y c\u0169ng l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 c\u00e1 nh\u00e2n n\u1ee3 thu\u1ebf ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf th\u01b0\u01a1ng l\u01b0\u1ee3ng ph\u01b0\u01a1ng \u00e1n n\u1ed9p d\u1ea7n, tr\u00e1nh b\u1ecb chuy\u1ec3n sang bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1eb7ng h\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi c\u00e1 nh\u00e2n n\u1ee3 thu\u1ebf \u0111\u1ec1u thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p n\u00e0y. Ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c v\u00e0 h\u00ecnh th\u1ee9c chi tr\u1ea3 thu nh\u1eadp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng theo bi\u00ean ch\u1ebf nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u00ednh th\u1ee9c, c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh n\u1ee3 thu\u1ebf thu\u1ed9c c\u00e1c s\u1eafc thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd, \u0111\u00e3 tr\u1ea3i qua b\u01b0\u1edbc c\u01b0\u1ee1ng ch\u1ebf tr\u00edch t\u00e0i kho\u1ea3n kh\u00f4ng th\u00e0nh c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 quan h\u1ec7 lao \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh ho\u1eb7c thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh \u0111\u1ecbnh k\u1ef3 t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb c\u1ed1 \u0111\u1ecbnh th\u01b0\u1eddng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p n\u00e0y, do c\u01a1 quan thu\u1ebf kh\u00f3 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n kh\u1ea5u tr\u1eeb li\u00ean t\u1ee5c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh v\u00e0 m\u1ed1c th\u1eddi gian th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 m\u1ed9t quy tr\u00ecnh c\u01b0\u1ee1ng ch\u1ebf nhi\u1ec1u b\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n l\u1ebb. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 tr\u00ecnh t\u1ef1 \u0111\u1ec3 ph\u1ed1i h\u1ee3p \u0111\u00fang ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, tr\u00e1nh r\u1ee7i ro li\u00ean \u0111\u1edbi khi kh\u00f4ng th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/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 thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n n\u1ee3 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau 30 ng\u00e0y, n\u1ebfu kh\u00f4ng thu \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng thu \u0111\u1ee7, c\u01a1 quan thu\u1ebf x\u00e1c minh c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng theo bi\u00ean ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, g\u1eedi \u0111\u1ebfn \u0111\u01a1n v\u1ecb chi tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb chi tr\u1ea3 l\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 v\u00e0 th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh, n\u1ed9p thay v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u1ea5u tr\u1eeb ti\u1ebfp t\u1ee5c cho \u0111\u1ebfn khi s\u1ed1 thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ee7 ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u01b0\u1ee1ng ch\u1ebf t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a, m\u1eabu bi\u1ec3u quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb chi tr\u1ea3 l\u01b0\u01a1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt qua th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n th\u01b0\u1eddng xuy\u00ean theo d\u00f5i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c, tr\u00e1nh sai l\u1ec7ch gi\u1eefa quy \u0111\u1ecbnh khung v\u00e0 th\u1ef1c t\u1ebf tri\u1ec3n khai.<\/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\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u kho\u1ea3n \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 49<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh 8 bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 bi\u1ec7n ph\u00e1p th\u1ee9 hai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 49<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 48<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ea5m d\u1ee9t c\u01b0\u1ee1ng ch\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15, \u0110i\u1ec1u 18<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, b\u00f9 tr\u1eeb v\u00e0 ho\u00e0n tr\u1ea3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 67<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb khi x\u1ea3y ra m\u1ed9t trong c\u00e1c s\u1ef1 ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n mi\u1ec5n, gi\u1ea3m, kh\u00f4ng thu, n\u1ed9p d\u1ea7n, gia h\u1ea1n ho\u1eb7c kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/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 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u1eabn b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u1ea7n l\u01b0u t\u00e2m. Ngay khi c\u00f3 m\u1ed9t trong b\u1ed1n c\u0103n c\u1ee9 tr\u00ean, \u0111\u01a1n v\u1ecb chi tr\u1ea3 l\u01b0\u01a1ng ph\u1ea3i d\u1eebng vi\u1ec7c kh\u1ea5u tr\u1eeb, tr\u00e1nh t\u00ecnh tr\u1ea1ng ti\u1ebfp t\u1ee5c tr\u1eeb l\u01b0\u01a1ng sau khi ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd xong.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p x\u1eed l\u00fd quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng 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;\">M\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf t\u1eeb Chi c\u1ee5c Thu\u1ebf, y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n l\u01b0\u01a1ng c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean kinh doanh \u0111ang n\u1ee3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1 th\u1ec3 tr\u01b0\u1edbc \u0111\u00e2y. Nh\u00e2n vi\u00ean n\u00e0y \u0111ang l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1ea1i c\u00f4ng ty.<\/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 h\u01b0\u1edbng d\u1eabn t\u1eeb c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty c\u1ea7n th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc. Th\u1ee9 nh\u1ea5t, \u0111\u1ed1i chi\u1ebfu quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u1edbi h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Th\u1ee9 hai, t\u00ednh \u0111\u00fang t\u1ef7 l\u1ec7 v\u00e0 th\u1eddi h\u1ea1n kh\u1ea5u tr\u1eeb theo quy\u1ebft \u0111\u1ecbnh, h\u1ea1ch to\u00e1n ri\u00eang tr\u00ean b\u1ea3ng l\u01b0\u01a1ng. Th\u1ee9 ba, l\u01b0u \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb n\u1ed9p thay v\u00e0o ng\u00e2n s\u00e1ch \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Result<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang k\u1ef3 l\u01b0\u01a1ng, c\u00f3 x\u00e1c nh\u1eadn r\u00f5 r\u00e0ng gi\u1eefa ba b\u00ean g\u1ed3m c\u00f4ng ty, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u01a1 quan thu\u1ebf. Khi s\u1ed1 thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ee7, c\u00f4ng ty nh\u1eadn v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u01b0\u1ee1ng ch\u1ebf v\u00e0 ng\u1eebng kh\u1ea5u tr\u1eeb ngay k\u1ef3 l\u01b0\u01a1ng k\u1ebf ti\u1ebfp, kh\u00f4ng ph\u00e1t sinh khi\u1ebfu n\u1ea1i t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 vi\u1ec7c tr\u1eeb l\u01b0\u01a1ng k\u00e9o d\u00e0i kh\u00f4ng c\u00f3 c\u0103n c\u1ee9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf li\u00ean quan<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 thu h\u1ed3i ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nhi\u1ec1u bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo m\u1ee9c \u0111\u1ed9 t\u0103ng d\u1ea7n, t\u00f9y v\u00e0o t\u00ecnh tr\u1ea1ng ch\u1ea5p h\u00e0nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. M\u1ed7i bi\u1ec7n ph\u00e1p c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n kh\u00e1c nhau, t\u1eeb tr\u00edch ti\u1ec1n trong t\u00e0i kho\u1ea3n, kh\u1ea5u tr\u1eeb thu nh\u1eadp \u0111\u1ebfn d\u1eebng th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap b\u1ea1n so s\u00e1nh nhanh c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf th\u01b0\u1eddng g\u1eb7p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf li\u00ean quan<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable objects<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n k\u00edch ho\u1ea1t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ea7u ti\u00ean khi ph\u00e1t sinh n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 l\u01b0\u01a1ng theo bi\u00ean ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sau 30 ng\u00e0y bi\u1ec7n ph\u00e1p tr\u00edch t\u00e0i kho\u1ea3n kh\u00f4ng thu \u0111\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khi c\u00e1c bi\u1ec7n ph\u00e1p tr\u01b0\u1edbc kh\u00f4ng hi\u1ec7u qu\u1ea3 v\u00e0 c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb9 h\u01a1n kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3 thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<\/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 th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra ba r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> l\u00e0 ch\u1eadm ph\u1ea3n h\u1ed3i quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf s\u00f3t v\u0103n b\u1ea3n do quy tr\u00ecnh ti\u1ebfp nh\u1eadn c\u00f4ng v\u0103n thi\u1ebfu ch\u1eb7t ch\u1ebd, d\u1eabn \u0111\u1ebfn ch\u1eadm th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 kh\u00f4ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u00ednh sai t\u1ef7 l\u1ec7 ho\u1eb7c th\u1eddi h\u1ea1n kh\u1ea5u tr\u1eeb, g\u00e2y tranh ch\u1ea5p v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ed9 ph\u1eadn ti\u1ec1n l\u01b0\u01a1ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng l\u00ean b\u1ea3ng l\u01b0\u01a1ng, tr\u00e1nh kh\u1ea5u tr\u1eeb v\u01b0\u1ee3t m\u1ee9c ho\u1eb7c k\u00e9o d\u00e0i qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba<\/b><span style=\"font-weight: 400;\"> l\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi c\u00f3 v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u01b0\u1ee1ng ch\u1ebf, ti\u1ebfp t\u1ee5c tr\u1eeb l\u01b0\u01a1ng d\u00f9 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ho\u00e0n t\u1ea5t. Theo gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p n\u00ean thi\u1ebft l\u1eadp quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb n\u1ed9p thay \u0111\u1ea7y \u0111\u1ee7, gi\u00fap vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf minh b\u1ea1ch v\u00e0 gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>X\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, sau khi b\u1ecb kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng \u0111\u1ec3 n\u1ed9p thu\u1ebf n\u1ee3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c ph\u1ea3i n\u1ed9p. Theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c ho\u1eb7c ho\u00e0n tr\u1ea3 khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng ho\u1eb7c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Lu\u1eadt c\u0169ng n\u00eau r\u00f5, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb ch\u1ed1i nh\u1eadn l\u1ea1i, ho\u1eb7c \u0111\u00e3 qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb hay ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t t\u00ecnh hu\u1ed1ng ri\u00eang c\u1ea7n l\u01b0u \u00fd l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba khi nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u1edbi c\u01a1 quan thu\u1ebf, vi\u1ec7c x\u1eed l\u00fd s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p th\u1eeba s\u1ebd th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, kh\u00f4ng \u00e1p d\u1ee5ng chung theo tr\u00ecnh t\u1ef1 b\u00f9 tr\u1eeb, ho\u00e0n tr\u1ea3 th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 giao B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, c\u0169ng nh\u01b0 ph\u00e2n \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb theo \u0111\u1ec1 ngh\u1ecb. Doanh nghi\u1ec7p n\u00ean c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ph\u1ea3i l\u00e0 quy\u1ebft \u0111\u1ecbnh t\u00f9y nghi c\u1ee7a c\u01a1 quan thu\u1ebf, m\u00e0 tu\u00e2n theo tr\u00ecnh t\u1ef1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ch\u1eb7t ch\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Vi\u1ec7c n\u1eafm r\u00f5 hai \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i, g\u1ed3m th\u1eddi h\u1ea1n 30 ng\u00e0y sau c\u01b0\u1ee1ng ch\u1ebf tr\u00edch t\u00e0i kho\u1ea3n v\u00e0 t\u00ednh ch\u1ea5t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean, gi\u00fap c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi ti\u1ebfp nh\u1eadn quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00e1 nh\u00e2n n\u1ee3 thu\u1ebf \u0111\u00e3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf tr\u00edch t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n qu\u00e1 30 ng\u00e0y m\u00e0 kh\u00f4ng thu \u0111\u1ee7, \u0111\u1ed3ng th\u1eddi \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng theo bi\u00ean ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110\u01a1n v\u1ecb \u0111ang chi tr\u1ea3 l\u01b0\u01a1ng cho c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb theo \u0111\u00fang n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c kh\u1ea5u tr\u1eeb t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau ph\u1ea7n tr\u0103m l\u01b0\u01a1ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 ch\u00ednh x\u00e1c v\u00e0o n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh nh\u1eadn \u0111\u01b0\u1ee3c, kh\u00f4ng t\u1ef1 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u00f9y \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi n\u00e0o vi\u1ec7c kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng \u0111\u01b0\u1ee3c d\u1eebng l\u1ea1i?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi s\u1ed1 thu\u1ebf n\u1ee3 \u0111\u00e3 n\u1ed9p \u0111\u1ee7, c\u00f3 v\u0103n b\u1ea3n mi\u1ec5n gi\u1ea3m, gia h\u1ea1n t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u01b0\u1ee1ng ch\u1ebf, ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf theo kho\u1ea3n 5 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu b\u1ecb kh\u1ea5u tr\u1eeb nh\u1ea7m ho\u1eb7c kh\u1ea5u tr\u1eeb th\u1eeba th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 theo \u0110i\u1ec1u 15 v\u00e0 \u0110i\u1ec1u 18 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 kh\u00f4ng \u00edt c\u00e1 nh\u00e2n v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 doanh nghi\u1ec7p \u0111\u1eb7t ra khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u01b0\u1ee1ng ch\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf. Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0111\u00e2y l\u00e0 m\u1ed9t trong [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7292","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=7292"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7292\/revisions"}],"predecessor-version":[{"id":7296,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7292\/revisions\/7296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7295"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}