{"id":7338,"date":"2026-08-10T10:26:45","date_gmt":"2026-08-10T03:26:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7338"},"modified":"2026-08-10T10:26:45","modified_gmt":"2026-08-10T03:26:45","slug":"quy-dinh-cam-xuat-canh-khi-no-thue-tu-01-7-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/quy-dinh-cam-xuat-canh-khi-no-thue-tu-01-7-2026\/","title":{"rendered":"Quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/quy-dinh-cam-xuat-canh-khi-no-thue-tu-0172026-138098949.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, khi <\/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;\"> together <\/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;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Bi\u1ec7n ph\u00e1p n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n c\u00f4ng d\u00e2n, quy\u1ec1n t\u1ef1 do \u0111i l\u1ea1i c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p, ch\u1ee7 h\u1ed9 kinh doanh v\u00e0 c\u1ea3 c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n t\u1ed3n \u0111\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c lu\u1eadt quy \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u00e0 &#8220;t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh&#8221; ch\u1ee9 kh\u00f4ng ph\u1ea3i &#8220;c\u1ea5m xu\u1ea5t c\u1ea3nh&#8221; nh\u01b0 c\u00e1ch g\u1ecdi ph\u1ed5 bi\u1ebfn trong d\u00e2n gian. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, s\u1ef1 nh\u1ea7m l\u1eabn v\u1ec1 thu\u1eadt ng\u1eef v\u00e0 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb \u0111\u1ed9ng, ph\u00e1t hi\u1ec7n l\u1ec7nh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay t\u1ea1i s\u00e2n bay. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh m\u1edbi, gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh r\u1ee7i ro.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/b><\/h2>\n<figure id=\"attachment_7342\" aria-describedby=\"caption-attachment-7342\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7342\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7342\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026 th\u1ef1c ch\u1ea5t l\u00e0 bi\u1ec7n ph\u00e1p &#8220;t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh&#8221; theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0110i\u1ec1u 2 Lu\u1eadt Xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam 2019.<\/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 kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f2n n\u1ee3 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng n\u1ee3: t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng (c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh) ho\u1eb7c t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng (doanh nghi\u1ec7p) tr\u1edf l\u00ean, qu\u00e1 h\u1ea1n n\u1ed9p t\u1eeb 120 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n l\u01b0u \u00fd: ngay khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y t\u1eeb c\u01a1 quan thu\u1ebf qua t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, c\u1ea7n x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m n\u1ee3 thu\u1ebf tr\u01b0\u1edbc th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026 l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd chu\u1ea9n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2 Lu\u1eadt Xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam 2019, t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh l\u00e0 vi\u1ec7c d\u1eebng, kh\u00f4ng cho c\u00f4ng d\u00e2n Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb &#8220;c\u1ea5m xu\u1ea5t c\u1ea3nh&#8221; m\u00e0 g\u1ecdi ch\u00ednh x\u00e1c l\u00e0 &#8220;t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh&#8221;, b\u1edfi \u0111\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p c\u00f3 th\u1eddi h\u1ea1n, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ee7y b\u1ecf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, c\u1ee5 th\u1ec3 l\u00e0 <\/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;\">. N\u00f3i c\u00e1ch kh\u00e1c, quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026 m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi truy\u1ec1n mi\u1ec7ng th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf, kh\u00f4ng ph\u1ea3i m\u1ed9t h\u00ecnh ph\u1ea1t v\u0129nh vi\u1ec5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ec sao c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1ch g\u1ecdi d\u00e2n gian v\u00e0 t\u00ean g\u1ecdi ph\u00e1p l\u00fd?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch g\u1ecdi &#8220;c\u1ea5m xu\u1ea5t c\u1ea3nh&#8221; xu\u1ea5t ph\u00e1t t\u1eeb c\u1ea3m nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p, khi h\u1ecd kh\u00f4ng th\u1ec3 xu\u1ea5t c\u1ea3nh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c. Tuy nhi\u00ean, v\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, \u0111\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p t\u1ea1m th\u1eddi, g\u1eafn li\u1ec1n v\u1edbi ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c g\u1ee1 b\u1ecf ngay khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 ho\u1eb7c \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 theo quy \u0111\u1ecbnh. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean d\u00f9ng \u0111\u00fang thu\u1eadt ng\u1eef ph\u00e1p l\u00fd khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tr\u00e1nh hi\u1ec3u nh\u1ea7m trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026 trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00f4ng c\u1ee5 thu h\u1ed3i n\u1ee3 thu\u1ebf. N\u00f3 c\u00f2n \u0111\u00f3ng vai tr\u00f2 r\u0103n \u0111e, bu\u1ed9c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00f5 r\u00e0ng h\u01a1n v\u1edbi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c m\u00ecnh qu\u1ea3n l\u00fd. Tr\u01b0\u1edbc \u0111\u00e2y, kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ee3 thu\u1ebf k\u00e9o d\u00e0i nh\u01b0ng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1eabn xu\u1ea5t c\u1ea3nh, \u0111i c\u00f4ng t\u00e1c ho\u1eb7c \u0111\u1ecbnh c\u01b0 n\u01b0\u1edbc ngo\u00e0i m\u00e0 kh\u00f4ng b\u1ecb r\u00e0ng bu\u1ed9c.<\/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;\">, sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n thu\u1ebf cho doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y quy \u0111\u1ecbnh m\u1edbi t\u1ea1o \u00e1p l\u1ef1c tr\u1ef1c ti\u1ebfp l\u00ean c\u00e1 nh\u00e2n gi\u1eef vai tr\u00f2 qu\u1ea3n l\u00fd, thay v\u00ec ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c phong t\u1ecfa t\u00e0i kho\u1ea3n hay c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n nh\u01b0 tr\u01b0\u1edbc. \u0110i\u1ec1u n\u00e0y bu\u1ed9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ph\u1ea3i theo d\u00f5i s\u00e1t sao t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf theo th\u1eddi gian th\u1ef1c, kh\u00f4ng th\u1ec3 ch\u1edd \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n m\u1edbi r\u00e0 so\u00e1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u00f3 nguy c\u01a1 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i ngo\u1ea1i, \u0111\u00e0m ph\u00e1n v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c tham d\u1ef1 h\u1ed9i ch\u1ee3 tri\u1ec3n l\u00e3m qu\u1ed1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng gi\u00e1n ti\u1ebfp. V\u00ec v\u1eady, vi\u1ec7c ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3 thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng ch\u1ec9 l\u00e0 nhi\u1ec7m v\u1ee5 ri\u00eang c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026?<\/b><\/h2>\n<figure id=\"attachment_7339\" aria-describedby=\"caption-attachment-7339\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7339\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-bi-ap-dung-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-bi-ap-dung-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-bi-ap-dung-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-bi-ap-dung-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-bi-ap-dung-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-bi-ap-dung-quy-dinh-cam-xuat-canh-khi-no-thue-tu-01_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7339\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o b\u1ecb \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, n\u0103m nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y thu\u1ed9c di\u1ec7n b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi n\u1ee3 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\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, qu\u00e1 h\u1ea1n n\u1ed9p t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo Lu\u1eadt Doanh nghi\u1ec7p, ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, c\u00f3 s\u1ed1 n\u1ee3 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, qu\u00e1 h\u1ea1n t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, sau 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng kh\u00f4i ph\u1ee5c ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t m\u1ee9c n\u1ee3 t\u1ed1i thi\u1ec3u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh kh\u1ecfi Vi\u1ec7t Nam, c\u00f2n n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t v\u1ec1 ng\u01b0\u1ee1ng n\u1ee3 gi\u1eefa c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng:\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y r\u00f5 ph\u00e1p lu\u1eadt ph\u00e2n h\u00f3a ng\u01b0\u1ee1ng n\u1ee3 theo quy m\u00f4 tr\u00e1ch nhi\u1ec7m: c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ch\u1ecbu ng\u01b0\u1ee1ng th\u1ea5p h\u01a1n (50 tri\u1ec7u \u0111\u1ed3ng) so v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 (500 tri\u1ec7u \u0111\u1ed3ng). Ri\u00eang nh\u00f3m ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n theo m\u1ee9c n\u1ee3 t\u1ed1i thi\u1ec3u, ch\u1ec9 c\u1ea7n c\u00f2n n\u1ee3 thu\u1ebf qu\u00e1 h\u1ea1n l\u00e0 \u0111\u00e3 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf thu\u1ed9c v\u1ec1 c\u01a1 quan n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 gi\u1eefa c\u00e1c kh\u00e2u 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\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/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 \u0111\u00e3 ra th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o gia h\u1ea1n ho\u1eb7c th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi gian b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi s\u1ebd ti\u1ebfp nh\u1eadn th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o gia h\u1ea1n v\u00e0 th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian v\u00e0 tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/b><\/h2>\n<figure id=\"attachment_7340\" aria-describedby=\"caption-attachment-7340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7340\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-trinh-tu-thuc-hien-tam-hoan-xuat-canh-khi-no-thue-tu-01_7_2026.jpg\" alt=\"M\u1ed1c th\u1eddi gian v\u00e0 tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-trinh-tu-thuc-hien-tam-hoan-xuat-canh-khi-no-thue-tu-01_7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-trinh-tu-thuc-hien-tam-hoan-xuat-canh-khi-no-thue-tu-01_7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-trinh-tu-thuc-hien-tam-hoan-xuat-canh-khi-no-thue-tu-01_7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-trinh-tu-thuc-hien-tam-hoan-xuat-canh-khi-no-thue-tu-01_7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Moc-thoi-gian-va-trinh-tu-thuc-hien-tam-hoan-xuat-canh-khi-no-thue-tu-01_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7340\" class=\"wp-caption-text\">M\u1ed1c th\u1eddi gian v\u00e0 tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i c\u1ee9 n\u1ee3 thu\u1ebf l\u00e0 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay l\u1eadp t\u1ee9c. Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1 c\u1ee5 th\u1ec3, c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, c, d, \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m a, b, c: c\u00f3 th\u00f4ng b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf ho\u1eb7c b\u1ecb x\u00e1c \u0111\u1ecbnh kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd. Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m d\u1ef1 ki\u1ebfn th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 30 ng\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1ebd \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh, \u0111\u1ed3ng th\u1eddi g\u1eedi \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, v\u00e0 c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m d: ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 b\u01b0\u1edbc c\u1ea3nh b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u1eb3ng th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Nh\u00f3m n\u00e0y kh\u00f4ng c\u00f3 giai \u0111o\u1ea1n c\u1ea3nh b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y nh\u01b0 nh\u00f3m a, b, c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m \u0111: ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f2n n\u1ee3 thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. T\u01b0\u01a1ng t\u1ef1 nh\u00f3m ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, nh\u00f3m n\u00e0y c\u0169ng kh\u00f4ng c\u00f3 b\u01b0\u1edbc th\u00f4ng b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay trong ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh, kh\u00f4ng c\u00f3 th\u1eddi gian tr\u00ec ho\u00e3n th\u00eam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u00ecnh t\u1ef1 gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 v\u00e0 \u0111i\u1ec3m a.3 kho\u1ea3n 5 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh. Th\u00f4ng b\u00e1o n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u00ecnh t\u1ef1 h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3, kh\u00f4ng \u00e1p d\u1ee5ng chung m\u1ed9t quy tr\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi nh\u00f3m \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b (c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay sau khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, \u0111\u01b0a s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u00f2n ph\u1ea3i n\u1ed9p xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh, ho\u1eb7c d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, ho\u1eb7c khi \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi nh\u00f3m \u0111i\u1ec3m c (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, ho\u1eb7c khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi nh\u00f3m \u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay sau khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng h\u1ec7 th\u1ed1ng ch\u01b0a k\u1ecbp c\u1eadp nh\u1eadt<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf nhi\u1ec1u ng\u01b0\u1eddi g\u1eb7p ph\u1ea3i: \u0111\u00e3 n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng g\u1eedi th\u00f4ng tin ph\u1ea3n h\u1ed3i k\u00e8m b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0 ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh khi h\u1ee7y b\u1ecf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh th\u1ef1c hi\u1ec7n h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, kh\u00f4ng y\u00eau c\u1ea7u th\u00eam th\u1ee7 t\u1ee5c x\u00e1c minh n\u00e0o kh\u00e1c t\u1eeb ph\u00eda 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 quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft b\u1ed5 sung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh trong giai \u0111o\u1ea1n qu\u00fd III v\u00e0 qu\u00fd IV n\u0103m 2026 \u0111\u1ec3 l\u00e0m r\u00f5 th\u00eam quy tr\u00ecnh ph\u1ed1i h\u1ee3p gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i s\u00e1t c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn ph\u00e1t sinh trong th\u1eddi gian t\u1edbi.<\/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 quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 27.451%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 29.7749%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 42.0479%;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.451%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center; width: 29.7749%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 42.0479%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh cho vi\u1ec7c \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.451%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 29.7749%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center; width: 42.0479%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 28 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng, ng\u01b0\u1ee1ng n\u1ee3, th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1 t\u1ea1m ho\u00e3n, gia h\u1ea1n, h\u1ee7y b\u1ecf xu\u1ea5t c\u1ea3nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.451%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam 2019<\/span><\/td>\n<td style=\"text-align: center; width: 29.7749%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 42.0479%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 2 \u0111\u1ecbnh ngh\u0129a kh\u00e1i ni\u1ec7m t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 27.451%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Doanh nghi\u1ec7p 2025<\/span><\/td>\n<td style=\"text-align: center; width: 29.7749%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 42.0479%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p x\u1eed l\u00fd n\u1ee3 thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh<\/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 v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i TP.HCM) ph\u00e1t sinh kho\u1ea3n n\u1ee3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1ecb gi\u00e1 620 tri\u1ec7u \u0111\u1ed3ng do d\u00f2ng ti\u1ec1n g\u1eb7p kh\u00f3 kh\u0103n trong hai qu\u00fd li\u00ean ti\u1ebfp. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty c\u00f3 l\u1ecbch c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadn th\u00f4ng b\u00e1o s\u1ebd \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, c\u00f4ng ty li\u00ean h\u1ec7 <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 c\u00f4ng n\u1ee3 thu\u1ebf. C\u00e1c chuy\u00ean gia t\u1ea1i MAN th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: (1) \u0111\u1ed1i chi\u1ebfu s\u1ed1 n\u1ee3 tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n; (2) t\u01b0 v\u1ea5n n\u1ed9p m\u1ed9t ph\u1ea7n ngay \u0111\u1ec3 \u0111\u01b0a s\u1ed1 n\u1ee3 xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng 500 tri\u1ec7u \u0111\u1ed3ng trong th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o; (3) l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ph\u1ea7n n\u1ee3 c\u00f2n l\u1ea1i theo \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 do kh\u00f3 kh\u0103n kh\u00e1ch quan v\u1ec1 d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Result<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd x\u1eed l\u00fd k\u1ecbp th\u1eddi tr\u01b0\u1edbc th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o, c\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, duy tr\u00ec \u0111\u00fang l\u1ecbch l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. Kho\u1ea3n n\u1ee3 c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn gia h\u1ea1n, kh\u00f4ng ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian gia h\u1ea1n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh m\u1edbi nh\u1ea5t, \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i c\u1ee5 th\u1ec3 theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft v\u00e0 tu\u00e2n th\u1ee7:<\/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 ng\u01b0\u1ee1ng n\u1ee3 thu\u1ebf \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax debt threshold<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian qu\u00e1 h\u1ea1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi doanh nghi\u1ec7p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1edbi h\u1ea1n m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ee5 th\u1ec3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sau 120 ng\u00e0y k\u1ec3 t\u1eeb th\u00f4ng b\u00e1o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi kh\u00f4ng kh\u00f4i ph\u1ee5c ho\u1eb7c ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1edbi h\u1ea1n m\u1ee9c t\u1ed1i thi\u1ec3u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ngay khi c\u00f2n n\u1ee3 thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng gi\u1edbi h\u1ea1n m\u1ee9c t\u1ed1i thi\u1ec3u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0<\/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 v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/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, t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n th\u01b0\u1eddng g\u1eb7p ph\u1ea3i li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Kh\u00f4ng ki\u1ec3m tra t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng xuy\u00ean<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 th\u00f3i quen \u0111\u0103ng nh\u1eadp ki\u1ec3m tra t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ecbnh k\u1ef3, d\u1eabn \u0111\u1ebfn b\u1ecf l\u1ee1 th\u00f4ng b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y. Khi ph\u00e1t hi\u1ec7n ra th\u00ec \u0111\u00e3 c\u1eadn k\u1ec1 ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Nh\u1ea7m l\u1eabn gi\u1eefa s\u1ed1 n\u1ee3 th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 li\u1ec7u n\u1ed9i b\u1ed9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 thu\u1ebf tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ch\u00eanh l\u1ec7ch v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf do sai s\u00f3t trong h\u1ea1ch to\u00e1n ho\u1eb7c ch\u01b0a c\u1eadp nh\u1eadt ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n. \u0110i\u1ec1u n\u00e0y khi\u1ebfn doanh nghi\u1ec7p ch\u1ee7 quan, ngh\u0129 r\u1eb1ng \u0111\u00e3 h\u1ebft n\u1ee3 trong khi th\u1ef1c t\u1ebf v\u1eabn c\u00f2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Ch\u1eadm ph\u1ea3n h\u1ed3i khi \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng h\u1ec7 th\u1ed1ng ch\u01b0a c\u1eadp nh\u1eadt<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p ti\u1ec1n nh\u01b0ng th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng g\u1eedi ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn. N\u1ebfu ch\u1eadm ph\u1ea3n h\u1ed3i, l\u1ec7nh t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c thi d\u00f9 th\u1ef1c ch\u1ea5t ngh\u0129a v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, khi doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p l\u1ea7m t\u01b0\u1edfng r\u1eb1ng gi\u1ea3i th\u1ec3 c\u00f4ng ty \u0111\u1ed3ng ngh\u0129a v\u1edbi x\u00f3a b\u1ecf tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh sau n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN<\/b><span style=\"font-weight: 400;\">, gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 ph\u00f2ng tr\u00e1nh c\u00e1c r\u1ee7i ro tr\u00ean l\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 thu\u1ebf \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, k\u1ebft h\u1ee3p r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u01b0\u1eddng xuy\u00ean ph\u1ea3i di chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i c\u00f4ng t\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026, \u0111\u00fang t\u00ean g\u1ecdi ph\u00e1p l\u00fd l\u00e0 t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc si\u1ebft ch\u1eb7t \u0111\u00e1ng k\u1ec3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Bi\u1ec7n ph\u00e1p n\u00e0y g\u1eafn tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, ch\u1ee7 h\u1ed9 kinh doanh v\u1edbi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i c\u00f4ng n\u1ee3 thu\u1ebf thay v\u00ec ch\u1edd \u0111\u1ebfn khi ph\u00e1t sinh s\u1ef1 c\u1ed1 m\u1edbi x\u1eed l\u00fd.<\/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 &#8211; 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 quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>N\u1ee3 thu\u1ebf bao nhi\u00eau th\u00ec b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh b\u1ecb \u00e1p d\u1ee5ng khi n\u1ee3 t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, qu\u00e1 h\u1ea1n t\u1eeb 120 ng\u00e0y. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p n\u1ee3 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, qu\u00e1 h\u1ea1n t\u1eeb 120 ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o tr\u01b0\u1edbc 30 ng\u00e0y qua t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u00e0m sao \u0111\u1ec3 h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ec3 s\u1ed1 n\u1ee3 gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, ho\u1eb7c \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf theo quy \u0111\u1ecbnh. C\u01a1 quan thu\u1ebf s\u1ebd ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf ngay sau khi x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 r\u1ed3i th\u00ec ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p n\u1ee3 thu\u1ebf c\u00f2n l\u1ea1i?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, v\u1edbi c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n khi b\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t do b\u1ea5t kh\u1ea3 kh\u00e1ng, ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. Trong th\u1eddi gian gia h\u1ea1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh c\u1ea5m xu\u1ea5t c\u1ea3nh khi n\u1ee3 thu\u1ebf t\u1eeb 01\/7\/2026 \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c. Bi\u1ec7n ph\u00e1p n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 c\u00e2u chuy\u1ec7n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7338","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\/7338","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=7338"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7338\/revisions"}],"predecessor-version":[{"id":7345,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7338\/revisions\/7345"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7341"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}