{"id":7346,"date":"2026-08-10T11:17:49","date_gmt":"2026-08-10T04:17:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7346"},"modified":"2026-08-10T11:17:49","modified_gmt":"2026-08-10T04:17:49","slug":"chung-tu-dien-tu-trong-giao-dich-thue-dien-tu","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/chung-tu-dien-tu-trong-giao-dich-thue-dien-tu\/","title":{"rendered":"H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 89"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-theo-thong-tu-89-bao-gom-nhung-gi-138099034.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u1ea1i m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, thay th\u1ebf c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi ti\u1ebfn tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ng\u00e0nh thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd m\u00e0 doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf c\u1ea7n n\u1eafm v\u1eefng, v\u00ec vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 nh\u1eadn v\u0103n b\u1ea3n t\u1eeb c\u01a1 quan thu\u1ebf hi\u1ec7n nay g\u1ea7n nh\u01b0 \u0111\u1ec1u di\u1ec5n ra tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed. Hi\u1ec3u sai b\u1ea3n ch\u1ea5t h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n ho\u1eb7c thanh tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a \u0111\u1ed9i ng\u0169 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 t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft t\u1eebng c\u1ea5u ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, t\u1eeb \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef, c\u01a1 ch\u1ebf x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed cho \u0111\u1ebfn nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<figure id=\"attachment_7350\" aria-describedby=\"caption-attachment-7350\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7350\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7350\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/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: \u0110i\u1ec1u 9, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n), c\u01a1 quan thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c T-VAN v\u00e0 t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n h\u1ee3p l\u1ec7: Ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed (ch\u1eef k\u00fd s\u1ed1, m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch, sinh tr\u1eafc h\u1ecdc&#8230;) theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd: H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u0103n b\u1ea3n gi\u1ea5y khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u01b0u tr\u1eef v\u00e0 x\u00e1c nh\u1eadn theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7348\" aria-describedby=\"caption-attachment-7348\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7348\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-la-gi.jpg\" alt=\"H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7348\" class=\"wp-caption-text\">H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 nh\u1eefng lo\u1ea1i h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp, g\u1eedi, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef ho\u00e0n to\u00e0n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, thay v\u00ec b\u1ea3n gi\u1ea5y truy\u1ec1n th\u1ed1ng. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng t\u1ea1o ra m\u1ed9t lo\u1ea1i h\u1ed3 s\u01a1 m\u1edbi v\u1ec1 b\u1ea3n ch\u1ea5t, m\u00e0 chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n c\u1ee7a c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00e3 c\u00f3 sang m\u00f4i tr\u01b0\u1eddng s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ea7n l\u01b0u \u00fd l\u00e0 kh\u00f4ng ph\u1ea3i c\u1ee9 c\u00f3 file m\u1ec1m, b\u1ea3n scan hay email g\u1eedi k\u00e8m l\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7. H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n: \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp, truy\u1ec1n nh\u1eadn \u0111\u00fang k\u00eanh quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 10 c\u1ee7a Th\u00f4ng t\u01b0. \u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f2n nh\u1ea7m l\u1eabn trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ba nh\u00f3m c\u1ea5u ph\u1ea7n ch\u00ednh c\u1ee7a h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m ba nh\u00f3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">: g\u1ed3m c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u01b0\u1ee3c t\u1ea1o l\u1eadp b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, bao g\u1ed3m t\u1edd khai thu\u1ebf, h\u1ed3 s\u01a1 khai b\u1ed5 sung, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">: l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-dinh-347-2025-ND-CP-thu-tuc-hanh-chinh-thuoc-linh-vuc-Kho-bac-Nha-nuoc-687432.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 347\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/b><span style=\"font-weight: 400;\">: l\u00e0 c\u00e1c v\u0103n b\u1ea3n do c\u01a1 quan thu\u1ebf ban h\u00e0nh, g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, bao g\u1ed3m th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, n\u1ebfu th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u00f3 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m d\u1ea1ng v\u0103n b\u1ea3n gi\u1ea5y, t\u00e0i li\u1ec7u \u0111\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang d\u1ea1ng \u0111i\u1ec7n t\u1eed theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed3 s\u01a1 gi\u1ea5y sang h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng ch\u1ec9 l\u00e0 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c l\u01b0u tr\u1eef, m\u00e0 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh v\u1eadn h\u00e0nh k\u1ebf to\u00e1n thu\u1ebf, th\u1eddi gian x\u1eed l\u00fd v\u00e0 c\u1ea3 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 khi quy\u1ebft to\u00e1n. M\u1ed9t h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy tr\u00ecnh gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian k\u00ea khai, gi\u1ea3m sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 c\u00f3 b\u1eb1ng ch\u1ee9ng r\u00f5 r\u00e0ng khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf.<\/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;\">, qua th\u1ef1c t\u1ebf h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc, ph\u1ea7n l\u1edbn c\u00e1c v\u01b0\u1edbng m\u1eafc khi thanh tra thu\u1ebf kh\u00f4ng n\u1eb1m \u1edf n\u1ed9i dung s\u1ed1 li\u1ec7u, m\u00e0 n\u1eb1m \u1edf t\u00ednh h\u1ee3p l\u1ec7 h\u00ecnh th\u1ee9c c\u1ee7a h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, v\u00ed d\u1ee5 ch\u1eef k\u00fd s\u1ed1 h\u1ebft h\u1ea1n, ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef kh\u00f4ng \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng ho\u1eb7c thi\u1ebfu x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u \u0111\u00fang v\u00e0 \u0111\u1ee7 v\u1ec1 khung ph\u00e1p l\u00fd t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC tr\u01b0\u1edbc khi tri\u1ec3n khai to\u00e0n b\u1ed9 quy tr\u00ecnh tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed?<\/b><\/h2>\n<figure id=\"attachment_7347\" aria-describedby=\"caption-attachment-7347\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7347\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-quy-dinh-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-quy-dinh-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-quy-dinh-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-quy-dinh-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-quy-dinh-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-quy-dinh-ve-ho-so-chung-tu-dien-tu-trong-giao-dich-thue-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7347\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nhi\u1ec1u nh\u00f3m ch\u1ee7 th\u1ec3 tham gia v\u00e0o giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, m\u1ed7i nh\u00f3m c\u00f3 tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1ch th\u1ee9c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Taxpayers<\/b><span style=\"font-weight: 400;\">: doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax authorities<\/b><span style=\"font-weight: 400;\">: c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea1i l\u00fd thu\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> (Th\u00f4ng t\u01b0 89\/2026\/TT-BTC g\u1ecdi chung nh\u00f3m n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf): khi k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ch\u00ednh \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 k\u00fd tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c khai thu\u1ebf thay, n\u1ed9p thu\u1ebf thay<\/b><span style=\"font-weight: 400;\">: s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ch\u00ednh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai thay \u0111\u1ec3 k\u00fd tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c<\/b><span style=\"font-weight: 400;\">: khi tham gia giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1ec1u b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 chuy\u00ean d\u00f9ng c\u00f4ng v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c x\u00e1c nh\u1eadn kh\u00e1c nh\u01b0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch hay sinh tr\u1eafc h\u1ecdc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh n\u00e0y r\u1ea5t r\u1ed9ng, kh\u00f4ng gi\u1edbi h\u1ea1n \u1edf doanh nghi\u1ec7p l\u1edbn m\u00e0 bao tr\u00f9m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, c\u00e1c \u0111\u01a1n v\u1ecb trung gian cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 c\u1ea3 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o v\u00e0 trong \u0111i\u1ec1u ki\u1ec7n n\u00e0o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn h\u1ee3p l\u1ec7?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi t\u00e0i li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u01b0\u1ee3c n\u00eau r\u00f5 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 l\u00e0 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. N\u1ebfu thi\u1ebfu b\u01b0\u1edbc x\u00e1c nh\u1eadn n\u00e0y, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd khi ph\u00e1t sinh tranh ch\u1ea5p ho\u1eb7c thanh tra.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c h\u00ecnh th\u1ee9c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10, vi\u1ec7c x\u00e1c nh\u1eadn ng\u01b0\u1eddi k\u00fd tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn b\u1eb1ng <\/span><b>ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">, bao g\u1ed3m ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng v\u00e0 ch\u1eef k\u00fd s\u1ed1 chuy\u00ean d\u00f9ng c\u00f4ng v\u1ee5 theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn b\u1eb1ng <\/span><b>m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn b\u1eb1ng <\/span><b>sinh tr\u1eafc h\u1ecdc<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn b\u1eb1ng <\/span><b>c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed kh\u00e1c<\/b><span style=\"font-weight: 400;\"> theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ee7 qu\u1ea3n h\u1ec7 th\u1ed1ng th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o thay \u0111\u1ed5i h\u00ecnh th\u1ee9c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed v\u1edbi ch\u1ee7 qu\u1ea3n h\u1ec7 th\u1ed1ng th\u00f4ng tin tr\u01b0\u1edbc khi giao d\u1ecbch. V\u1ec1 nguy\u00ean t\u1eafc, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 x\u00e1c nh\u1eadn h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb g\u1eedi c\u01a1 quan thu\u1ebf. N\u1ebfu \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c kh\u00e1c nh\u01b0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch hay sinh tr\u1eafc h\u1ecdc, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd l\u1ef1a ch\u1ecdn ngo\u00e0i h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00e1ch nhi\u1ec7m k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 qu\u1ea3n l\u00fd ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u00eda c\u01a1 quan thu\u1ebf, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng l\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf k\u00e8m ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf, ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd s\u1ed1 chuy\u00ean d\u00f9ng c\u00f4ng v\u1ee5. C\u01a1 quan thu\u1ebf b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi v\u0103n b\u1ea3n ch\u01b0a x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 c\u1ea5p cho c\u00f4ng ch\u1ee9c thu\u1ebf, \u0111\u1ed3ng th\u1eddi thi\u1ebft l\u1eadp quy tr\u00ecnh k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 x\u00e1c minh t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a v\u0103n b\u1ea3n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh, h\u1ea1n ch\u1ebf r\u1ee7i ro gi\u1ea3 m\u1ea1o v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh thu\u1ebf trong m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n v\u00e0 h\u00ecnh th\u1ee9c l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 l\u01b0u tr\u1eef v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n th\u00f4ng tin c\u1ee7a h\u1ec7 th\u1ed1ng ho\u1eb7c c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111ang l\u01b0u h\u00e0nh kh\u00e1c, \u0111\u01a1n v\u1ecb v\u1eabn ph\u1ea3i ti\u1ebfp t\u1ee5c l\u01b0u tr\u1eef cho \u0111\u1ebfn khi vi\u1ec7c h\u1ee7y kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c l\u01b0u tr\u1eef th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi l\u01b0u tr\u1eef v\u0103n b\u1ea3n gi\u1ea5y. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1ea1nh d\u1ea1n chuy\u1ec3n \u0111\u1ed5i ho\u00e0n to\u00e0n sang l\u01b0u tr\u1eef s\u1ed1 m\u00e0 kh\u00f4ng c\u1ea7n song song gi\u1eef b\u1ea3n gi\u1ea5y, mi\u1ec5n l\u00e0 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef \u0111\u00e1p \u1ee9ng \u0111\u00fang chu\u1ea9n k\u1ef9 thu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Th\u00f4ng t\u01b0 89\/2026\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c C\u1ee5c Thu\u1ebf ban h\u00e0nh trong th\u1eddi gian t\u1edbi, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c m\u1eabu bi\u1ec3u, quy tr\u00ecnh k\u1ef9 thu\u1eadt k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb lu\u00f4n \u0111\u00e1p \u1ee9ng \u0111\u00fang chu\u1ea9n hi\u1ec7n h\u00e0nh.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 30.6463%; text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"width: 20.6245%; text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"width: 48.0756%; text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6463%; text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 20.6245%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, n\u0103m 2026<\/span><\/td>\n<td style=\"width: 48.0756%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed (\u0110i\u1ec1u 9, \u0110i\u1ec1u 10)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6463%; text-align: center;\"><span style=\"font-weight: 400;\">Law on Tax Administration<\/span><\/td>\n<td style=\"width: 20.6245%; text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"width: 48.0756%; text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 9 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6463%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 347\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 20.6245%; text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, n\u0103m 2025<\/span><\/td>\n<td style=\"width: 48.0756%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6463%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"width: 20.6245%; text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"width: 48.0756%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd s\u1ed1, chuy\u1ec3n \u0111\u1ed5i v\u0103n b\u1ea3n gi\u1ea5y sang \u0111i\u1ec7n t\u1eed, h\u00ecnh th\u1ee9c l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.6463%; text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt v\u1ec1 ch\u1eef k\u00fd s\u1ed1 chuy\u00ean d\u00f9ng c\u00f4ng v\u1ee5<\/span><\/td>\n<td style=\"width: 20.6245%; text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"width: 48.0756%; text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf khi k\u00fd v\u0103n b\u1ea3n g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb gi\u1ea5y truy\u1ec1n th\u1ed1ng v\u00e0 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 d\u1ec5 nh\u1eadn bi\u1ebft s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u00ecnh th\u1ee9c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng so s\u00e1nh h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb gi\u1ea5y truy\u1ec1n th\u1ed1ng v\u00e0 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u01b0\u1edbi \u0111\u00e2y:<\/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 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb gi\u1ea5y truy\u1ec1n th\u1ed1ng v\u00e0 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb gi\u1ea5y<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c t\u1ea1o l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Vi\u1ebft tay ho\u1eb7c in tr\u00ean gi\u1ea5y, c\u00f3 d\u1ea5u, ch\u1eef k\u00fd tay<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1o l\u1eadp tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, c\u00f3 x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c nh\u1eadn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd tay, con d\u1ea5u doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eef k\u00fd s\u1ed1, m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch, sinh tr\u1eafc h\u1ecdc<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm h\u01a1n do ph\u1ea3i in \u1ea5n, chuy\u1ec3n ph\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nhanh, g\u1eedi nh\u1eadn t\u1ee9c th\u1eddi qua h\u1ec7 th\u1ed1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Storage<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea7n kho l\u01b0u tr\u1eef v\u1eadt l\u00fd, d\u1ec5 h\u01b0 h\u1ecfng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef s\u1ed1, c\u1ea7n \u0111\u1ea3m b\u1ea3o an to\u00e0n h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u00e1 tr\u1ecb theo ph\u00e1p lu\u1eadt l\u01b0u tr\u1eef hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u0103n b\u1ea3n gi\u1ea5y n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c nh\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t chuy\u1ec3n \u0111\u1ed5i h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed 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 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 quy m\u00f4 trung b\u00ecnh t\u1ea1i khu v\u1ef1c ph\u00eda Nam, v\u1edbi kho\u1ea3ng 15 nh\u00e2n s\u1ef1 ph\u00f2ng k\u1ebf to\u00e1n, tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn duy tr\u00ec song song h\u1ed3 s\u01a1 gi\u1ea5y v\u00e0 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed khi k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng qu\u00fd. Vi\u1ec7c n\u00e0y khi\u1ebfn kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c l\u01b0u tr\u1eef t\u0103ng g\u1ea5p \u0111\u00f4i v\u00e0 d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch gi\u1eefa hai h\u1ec7 th\u1ed1ng khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u cu\u1ed1i n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p tri\u1ec3n khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc ch\u00ednh: th\u1ee9 nh\u1ea5t, r\u00e0 so\u00e1t v\u00e0 \u0111\u0103ng k\u00fd l\u1ea1i to\u00e0n b\u1ed9 ch\u1eef k\u00fd s\u1ed1 cho c\u00e1c nh\u00e2n s\u1ef1 c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd h\u1ed3 s\u01a1 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 ch\u1eef k\u00fd s\u1ed1 chuy\u00ean d\u00f9ng c\u00f4ng v\u1ee5 v\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng; th\u1ee9 hai, x\u00e2y d\u1ef1ng quy tr\u00ecnh n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh r\u00f5 h\u1ed3 s\u01a1 n\u00e0o b\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i sang d\u1ea1ng \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi l\u01b0u tr\u1eef, lo\u1ea1i t\u00e0i li\u1ec7u n\u00e0o thu\u1ed9c di\u1ec7n ngo\u1ea1i l\u1ec7; th\u1ee9 ba, thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed t\u1eadp trung, ph\u00e2n quy\u1ec1n truy c\u1eadp theo t\u1eebng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd v\u00e0 tra c\u1ee9u h\u1ed3 s\u01a1 khi c\u00f3 y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu t\u1eeb c\u01a1 quan thu\u1ebf gi\u1ea3m \u0111\u00e1ng k\u1ec3 so v\u1edbi tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f2n t\u00ecnh tr\u1ea1ng th\u1ea5t l\u1ea1c ch\u1ee9ng t\u1eeb gi\u1ea5y trong qu\u00e1 tr\u00ecnh lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c ph\u00f2ng ban.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3, h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u00f3 x\u00e1c nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 gi\u00fap qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu di\u1ec5n ra nhanh ch\u00f3ng, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ed5 sung t\u00e0i li\u1ec7u gi\u1ea5y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/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 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng tr\u00e1nh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Ch\u1eef k\u00fd s\u1ed1 h\u1ebft hi\u1ec7u l\u1ef1c nh\u01b0ng v\u1eabn s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00fd h\u1ed3 s\u01a1: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng theo d\u00f5i s\u00e1t th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a ch\u1eef k\u00fd s\u1ed1, d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c k\u00fd sau th\u1eddi \u0111i\u1ec3m ch\u1eef k\u00fd h\u1ebft h\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7 v\u1ec1 m\u1eb7t x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ph\u00e1p l\u00fd khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Chuy\u1ec3n \u0111\u1ed5i t\u00e0i li\u1ec7u gi\u1ea5y sang \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang chu\u1ea9n: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c scan ho\u1eb7c ch\u1ee5p \u1ea3nh t\u00e0i li\u1ec7u gi\u1ea5y r\u1ed3i l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng file th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, khi\u1ebfn t\u00e0i li\u1ec7u \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 khi c\u00f3 tranh ch\u1ea5p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed ph\u00e2n t\u00e1n, thi\u1ebfu quy tr\u00ecnh ph\u00e2n quy\u1ec1n: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p l\u01b0u h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed r\u1ea3i r\u00e1c tr\u00ean m\u00e1y t\u00ednh c\u00e1 nh\u00e2n c\u1ee7a t\u1eebng k\u1ebf to\u00e1n vi\u00ean, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef t\u1eadp trung. Khi nh\u00e2n s\u1ef1 ngh\u1ec9 vi\u1ec7c ho\u1eb7c thay \u0111\u1ed5i thi\u1ebft b\u1ecb, doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 m\u1ea5t d\u1eef li\u1ec7u ho\u1eb7c kh\u00f4ng truy xu\u1ea5t \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Nh\u1ea7m l\u1eabn gi\u1eefa h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed v\u00e0 b\u1ea3n sao l\u01b0u th\u00f4ng th\u01b0\u1eddng: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n cho r\u1eb1ng ch\u1ec9 c\u1ea7n c\u00f3 b\u1ea3n m\u1ec1m l\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, m\u00e0 b\u1ecf qua y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1ec1 x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed theo \u0110i\u1ec1u 10. \u0110\u00e2y l\u00e0 l\u1ed7i h\u00ecnh th\u1ee9c nh\u01b0ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng khi h\u1ed3 s\u01a1 b\u1ecb \u0111\u00e1nh gi\u00e1 l\u00e0 ch\u01b0a h\u1ee3p l\u1ec7.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c l\u01b0u tr\u1eef, m\u00e0 l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a to\u00e0n b\u1ed9 quy tr\u00ecnh k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ed1. Doanh nghi\u1ec7p n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed, th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng ch\u1ee7 th\u1ec3 li\u00ean quan s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c ph\u00f2ng tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c th\u1eddi gian v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\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 &#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 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 h\u1ed3 s\u01a1 gi\u1ea5y kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 l\u01b0u tr\u1eef v\u0103n b\u1ea3n gi\u1ea5y, v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u0111i\u1ec7n t\u1eed \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u gi\u1ea5y sang \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m trong th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u1eeb t\u00e0i li\u1ec7u thu\u1ed9c ph\u1ea1m vi b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ed3 s\u01a1 khi doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ch\u00ednh \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 k\u00fd tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 \u0111\u00e3 k\u00fd k\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 quan thu\u1ebf c\u00f3 b\u1eaft bu\u1ed9c k\u00fd \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi g\u1eedi v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u01a1 quan thu\u1ebf ph\u1ea3i k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf k\u00e8m ch\u1eef k\u00fd s\u1ed1 c\u01a1 quan thu\u1ebf ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 l\u01b0u tr\u1eef hi\u1ec7n h\u00e0nh. N\u1ebfu h\u1ed3 s\u01a1 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef nh\u01b0ng v\u1eabn li\u00ean quan \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a h\u1ec7 th\u1ed1ng ho\u1eb7c c\u00e1c h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed kh\u00e1c \u0111ang l\u01b0u h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfp t\u1ee5c l\u01b0u tr\u1eef cho \u0111\u1ebfn khi vi\u1ec7c h\u1ee7y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed li\u00ean quan.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u1ea1i m\u1ed9t c\u00e1ch h\u1ec7 th\u1ed1ng t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, thay th\u1ebf c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi ti\u1ebfn tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ng\u00e0nh thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd m\u00e0 doanh nghi\u1ec7p, h\u1ed9 kinh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7346","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\/7346","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=7346"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7346\/revisions"}],"predecessor-version":[{"id":7351,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7346\/revisions\/7351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7349"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}