{"id":7435,"date":"2026-08-13T11:09:59","date_gmt":"2026-08-13T04:09:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7435"},"modified":"2026-08-13T11:09:59","modified_gmt":"2026-08-13T04:09:59","slug":"han-chot-nop-to-khai-thue-tien-thue-thang-7-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/han-chot-nop-to-khai-thue-tien-thue-thang-7-2026\/","title":{"rendered":"H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/han-chot-nop-to-khai-thue-tien-thue-thang-72026-138100872.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed1c th\u1eddi gian m\u00e0 h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p, h\u1ed9 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111ang theo d\u00f5i s\u00e1t sao trong giai \u0111o\u1ea1n ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn. Theo \u0110i\u1ec1u 10 <\/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;\"> h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng nh\u01b0 GTGT, ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 t\u00e0i nguy\u00ean \u0111\u1ec1u c\u00f3 khung th\u1eddi h\u1ea1n th\u1ed1ng nh\u1ea5t. N\u1eafm ch\u00ednh x\u00e1c m\u1ed1c th\u1eddi gian n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh tu\u00e2n th\u1ee7 thu\u1ebf b\u00e0i b\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this context <\/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;\"> v\u1eeba ban h\u00e0nh m\u1eabu t\u1edd khai m\u1edbi v\u00e0 nhi\u1ec1u ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng song song, kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean v\u00e0 ch\u1ee7 doanh nghi\u1ec7p g\u1eb7p l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd gi\u00fap b\u1ea1n \u0111\u1ecdc c\u00f3 c\u00e1i nh\u00ecn \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ngay v\u00e0o c\u00f4ng t\u00e1c k\u00ea khai thu\u1ebf k\u1ef3 th\u00e1ng 7\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/b><\/h2>\n<figure id=\"attachment_7439\" aria-describedby=\"caption-attachment-7439\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7439\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7439\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 th\u1eddi \u0111i\u1ec3m cu\u1ed1i c\u00f9ng doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 theo ph\u01b0\u01a1ng ph\u00e1p khai thu\u1ebf theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed1c th\u1eddi gian chung: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/08\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t: doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gia h\u1ea1n thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u00f3 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT k\u1ef3 th\u00e1ng 7\/2026 ch\u1eadm nh\u1ea5t l\u00e0 21\/12\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean k\u00ea khai theo th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7437\" aria-describedby=\"caption-attachment-7437\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7437\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-la-gi.jpg\" alt=\"H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7437\" class=\"wp-caption-text\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp, n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n thu\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho nh\u00f3m s\u1eafc thu\u1ebf k\u00ea khai theo th\u00e1ng, ph\u00e2n bi\u1ec7t v\u1edbi nh\u00f3m khai theo qu\u00fd, theo n\u0103m ho\u1eb7c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 10 <\/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;\">, \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. \u00c1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0y cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026, th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf r\u01a1i v\u00e0o ng\u00e0y 20\/08\/2026. \u0110\u00e2y l\u00e0 m\u1ed1c th\u1eddi gian m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP: quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf cho t\u1eebng ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai (theo l\u1ea7n ph\u00e1t sinh, theo th\u00e1ng, theo qu\u00fd, theo n\u0103m, khai quy\u1ebft to\u00e1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 10: thu\u1ebf khai theo th\u00e1ng c\u00f3 h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1 sau th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP: quy \u0111\u1ecbnh ri\u00eang v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN cho nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u00ednh x\u00e1c h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ec1u k\u00e9o theo h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd c\u1ee5 th\u1ec3: ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 khai thu\u1ebf v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p tr\u1ec5 h\u1ea1n. V\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 giao d\u1ecbch l\u1edbn, ch\u1ec9 c\u1ea7n tr\u1ec5 v\u00e0i ng\u00e0y, s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ed9ng d\u1ed3n c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a k\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf khi c\u01a1 quan thu\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro doanh nghi\u1ec7p.<\/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 nhi\u1ec1u n\u0103m h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c c\u1ed1 t\u00ecnh vi ph\u1ea1m m\u00e0 do nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c m\u1ed1c th\u1eddi h\u1ea1n khi c\u00f3 nhi\u1ec1u ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 m\u1edbi ban h\u00e0nh c\u00f9ng l\u00fac. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng l\u1eadp l\u1ecbch n\u1ed9p thu\u1ebf theo t\u1eebng s\u1eafc thu\u1ebf, g\u1eafn v\u1edbi v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u1ee5 th\u1ec3, l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p ph\u00f2ng tr\u00e1nh r\u1ee7i ro n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu\u1ed9c nh\u00f3m k\u00ea khai theo th\u00e1ng. C\u1ee5 th\u1ec3, c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed1c th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf ri\u00eang, kh\u00e1c v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00f4ng th\u01b0\u1eddng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Points to note:<\/b><span style=\"font-weight: 400;\"> Gia h\u1ea1n ch\u1ec9 \u00e1p d\u1ee5ng cho th\u1eddi h\u1ea1n <\/span><b>n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i th\u1eddi h\u1ea1n <\/span><b>n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang ng\u00e0y 20\/08\/2026 d\u00f9 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 \u00e1p d\u1ee5ng kh\u00e1c nhau ra sao gi\u1eefa doanh nghi\u1ec7p th\u01b0\u1eddng v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n?<\/b><\/h2>\n<figure id=\"attachment_7436\" aria-describedby=\"caption-attachment-7436\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7436\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-ap-dung-khac-nhau-ra-sao-giua-doanh-nghiep-thuong-va-doanh-nghiep-duoc-gia-han.jpg\" alt=\"H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 \u00e1p d\u1ee5ng kh\u00e1c nhau ra sao gi\u1eefa doanh nghi\u1ec7p th\u01b0\u1eddng v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-ap-dung-khac-nhau-ra-sao-giua-doanh-nghiep-thuong-va-doanh-nghiep-duoc-gia-han.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-ap-dung-khac-nhau-ra-sao-giua-doanh-nghiep-thuong-va-doanh-nghiep-duoc-gia-han-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-ap-dung-khac-nhau-ra-sao-giua-doanh-nghiep-thuong-va-doanh-nghiep-duoc-gia-han-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-ap-dung-khac-nhau-ra-sao-giua-doanh-nghiep-thuong-va-doanh-nghiep-duoc-gia-han-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Han-chot-nop-to-khai-thue-tien-thue-thang-7_2026-ap-dung-khac-nhau-ra-sao-giua-doanh-nghiep-thuong-va-doanh-nghiep-duoc-gia-han-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7436\" class=\"wp-caption-text\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 \u00e1p d\u1ee5ng kh\u00e1c nhau ra sao gi\u1eefa doanh nghi\u1ec7p th\u01b0\u1eddng v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n gia h\u1ea1n, c\u1ea3 h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a k\u1ef3 th\u00e1ng 7\/2026 \u0111\u1ec1u ph\u1ea3i ho\u00e0n t\u1ea5t ch\u1eadm nh\u1ea5t ng\u00e0y 20\/08\/2026. V\u1edbi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, h\u1ed3 s\u01a1 khai thu\u1ebf v\u1eabn n\u1ed9p \u0111\u00fang h\u1ea1n 20\/08\/2026, nh\u01b0ng th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 \u0111\u01b0\u1ee3c l\u00f9i \u0111\u1ebfn ch\u1eadm nh\u1ea5t ng\u00e0y 21\/12\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 t\u00e1ch b\u1ea1ch gi\u1eefa hai ngh\u0129a v\u1ee5, n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf, l\u00e0 \u0111i\u1ec3m d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn nh\u1ea5t trong th\u1ef1c t\u1ebf. Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c l\u00f9i lu\u00f4n c\u1ea3 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai, d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf d\u00f9 kh\u00f4ng ch\u1eadm n\u1ed9p ti\u1ec1n 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 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, v\u00ec hai ngh\u0129a v\u1ee5 n\u00e0y c\u00f3 th\u1ec3 l\u1ec7ch nhau trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gia h\u1ea1n. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n thu\u1ebf h\u00e0ng n\u0103m, v\u00ec ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 th\u1eddi h\u1ea1n gia h\u1ea1n c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng giai \u0111o\u1ea1n.<\/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 h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.6972%;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center; width: 53.3043%;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.6972%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 53.3043%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai (l\u1ea7n ph\u00e1t sinh, th\u00e1ng, qu\u00fd, n\u0103m, quy\u1ebft to\u00e1n)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.6972%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 53.3043%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 quy \u0111\u1ecbnh gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN cho \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n gia h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.6972%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center; width: 53.3043%;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh m\u1eabu t\u1edd khai 01\/GTGT m\u1edbi, h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.6972%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center; width: 53.3043%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 cho t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.6972%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center; width: 25.2723%;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center; width: 53.3043%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf li\u00ean quan \u0111\u1ebfn k\u00ea khai ch\u1ec9 ti\u00eau thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 &#8211; V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn nh\u1ea5t khi t\u00ednh ng\u00e0y n\u1ed9p thu\u1ebf. Kh\u00f4ng ph\u1ea3i c\u1ee9 h\u1ebft th\u00e1ng 7\/2026 l\u00e0 c\u00f3 30 ng\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf, m\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u00ednh theo ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1 sau th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p A ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf GTGT trong th\u00e1ng 7\/2026. Theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng 8\/2026, t\u1ee9c ng\u00e0y 20\/08\/2026. N\u1ebfu doanh nghi\u1ec7p A kh\u00f4ng thu\u1ed9c di\u1ec7n gia h\u1ea1n, ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u00f9ng l\u00fac v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai, ch\u1eadm nh\u1ea5t ng\u00e0y 20\/08\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p B c\u00f9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT k\u1ef3 th\u00e1ng 7\/2026 nh\u01b0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. Doanh nghi\u1ec7p B v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang ng\u00e0y 20\/08\/2026 nh\u01b0 doanh nghi\u1ec7p A, nh\u01b0ng \u0111\u01b0\u1ee3c l\u00f9i th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT \u0111\u1ebfn ch\u1eadm nh\u1ea5t ng\u00e0y 21\/12\/2026, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng th\u00eam kho\u1ea3ng 4 th\u00e1ng \u0111\u1ec3 c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i ngh\u0129a v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable objects<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n ch\u00f3t<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (GTGT, TT\u0110B, BVMT, t\u00e0i nguy\u00ean)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai theo th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/08\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n thu\u1ebf GTGT (kh\u00f4ng gia h\u1ea1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n gia h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/08\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n thu\u1ebf GTGT (\u0111\u01b0\u1ee3c gia h\u1ea1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gia h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21\/12\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo t\u1eebng l\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i B\u00ecnh D\u01b0\u01a1ng x\u1eed l\u00fd h\u1ea1n ch\u00f3t n\u1ed9p thu\u1ebf th\u00e1ng 7\/2026 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;\">C\u00f4ng ty TNHH Y (kinh doanh th\u01b0\u01a1ng m\u1ea1i, ph\u00e2n ph\u1ed1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng) t\u1ea1i B\u00ecnh D\u01b0\u01a1ng ph\u00e1t sinh doanh thu ch\u1ecbu thu\u1ebf GTGT kho\u1ea3ng 12 t\u1ef7 \u0111\u1ed3ng trong th\u00e1ng 7\/2026. C\u00f4ng ty thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP nh\u01b0ng k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 ch\u01b0a n\u1eafm r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/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;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc: (1) l\u1eadp t\u1edd khai 01\/GTGT theo m\u1eabu Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 n\u1ed9p \u0111\u00fang h\u1ea1n 20\/08\/2026 tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed; (2) x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3, \u0111\u1ed1i chi\u1ebfu v\u1edbi danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP; (3) l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n \u0111\u1ec3 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf ch\u1eadm nh\u1ea5t ng\u00e0y 21\/12\/2026, tr\u00e1nh d\u1ed3n \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i n\u0103m.<\/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;\">C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf do v\u1eabn n\u1ed9p t\u1edd khai \u0111\u00fang ng\u00e0y 20\/08\/2026 d\u00f9 \u0111\u01b0\u1ee3c gia h\u1ea1n ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch b\u1ea1ch r\u00f5 hai m\u1ed1c th\u1eddi h\u1ea1n gi\u00fap c\u00f4ng ty ch\u1ee7 \u0111\u1ed9ng s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng trong kho\u1ea3ng 4 th\u00e1ng tr\u01b0\u1edbc khi ph\u1ea3i thanh to\u00e1n ti\u1ec1n thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 k\u00ea khai minh b\u1ea1ch, \u0111\u00fang m\u1eabu bi\u1ec3u m\u1edbi gi\u00fap qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung.<\/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 x\u00e1c \u0111\u1ecbnh h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh m\u00e0 doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i trong k\u1ef3 k\u00ea khai thu\u1ebf th\u00e1ng 7\/2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n cho r\u1eb1ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01b0\u1ee3c gia h\u1ea1n lu\u00f4n c\u1ea3 vi\u1ec7c n\u1ed9p t\u1edd khai. Tr\u00ean th\u1ef1c t\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ch\u1ec9 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, kh\u00f4ng thay \u0111\u1ed5i th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p n\u1ed9p t\u1edd khai tr\u1ec5 sau ng\u00e0y 20\/08\/2026, v\u1eabn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: S\u1eed d\u1ee5ng sai m\u1eabu t\u1edd khai khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p v\u1eabn quen s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai c\u0169 theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 b\u1ecb t\u1eeb ch\u1ed1i tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed. Vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u00fang m\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u0111\u1eb7c bi\u1ec7t c\u00e1c ch\u1ec9 ti\u00eau m\u1edbi b\u1ed5 sung nh\u01b0 [32b], [37], [38], [39a], [40b], l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 t\u1edd khai \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n gia h\u1ea1n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u thu\u1ed9c di\u1ec7n gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. Vi\u1ec7c \u00e1p d\u1ee5ng nh\u1ea7m ch\u00ednh s\u00e1ch gia h\u1ea1n cho ng\u00e0nh ngh\u1ec1 kh\u00f4ng thu\u1ed9c danh m\u1ee5c quy \u0111\u1ecbnh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf th\u1ef1c t\u1ebf, ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y 21\/08\/2026 thay v\u00ec \u0111\u01b0\u1ee3c l\u00f9i \u0111\u1ebfn 21\/12\/2026.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Thi\u1ebfu k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n khi \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf: <\/b><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 l\u1ee3i th\u1ebf v\u1ec1 d\u00f2ng ti\u1ec1n, nh\u01b0ng nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, d\u1eabn \u0111\u1ebfn khi \u0111\u1ebfn h\u1ea1n cu\u1ed1i 21\/12\/2026 l\u1ea1i thi\u1ebfu h\u1ee5t ngu\u1ed3n v\u1ed1n \u0111\u1ec3 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf \u0111\u00e3 gia h\u1ea1n, k\u00e9o theo ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh ngay sau m\u1ed1c gia h\u1ea1n k\u1ebft th\u00fac.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n ch\u1ec9 ti\u00eau T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi vi\u1ec7c n\u1eafm \u0111\u00fang h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1n ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean m\u1eabu t\u1edd khai m\u1edbi \u0111\u1ec3 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed ch\u1ea5p nh\u1eadn ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean. M\u1eabu t\u1edd khai 01\/GTGT \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i ph\u1ee5 l\u1ee5c k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, thay th\u1ebf m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00f3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng ch\u1ec9 ti\u00eau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [01a]: L\u1ef1a ch\u1ecdn lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u1ec3 k\u00ea khai \u0111\u00fang ch\u1ec9 ti\u00eau [01a]:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [09], [10], [11]: Th\u00f4ng tin \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c \u0111\u1ecba b\u00e0n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba ch\u1ec9 ti\u00eau n\u00e0y d\u00f9ng \u0111\u1ec3 khai th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u00f3ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c t\u1ec9nh n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. N\u1ebfu c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u00f3ng tr\u00ean nhi\u1ec1u x\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu do Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 qu\u1ea3n l\u00fd, doanh nghi\u1ec7p ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n \u0111\u1ec3 k\u00ea khai. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y do Thu\u1ebf c\u01a1 s\u1edf qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u0169ng ch\u1ecdn m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ea1i di\u1ec7n cho x\u00e3, ph\u01b0\u1eddng, \u0111\u1eb7c khu t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [32b]: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [32b] d\u00f9ng \u0111\u1ec3 khai gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [37] v\u00e0 [38]: \u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ch\u1ec9 ti\u00eau ph\u1ee9c t\u1ea1p nh\u1ea5t tr\u00ean t\u1edd khai, \u00e1p d\u1ee5ng cho nhi\u1ec1u t\u00ecnh hu\u1ed1ng \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o ch\u1ec9 ti\u00eau [37] c\u1ee7a k\u1ef3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf. Sau khi \u0111i\u1ec1u ch\u1ec9nh, n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau [38] c\u1ee7a k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb.<\/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 ph\u00e1t hi\u1ec7n s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">input VAT<\/span><\/a><span style=\"font-weight: 400;\"> khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t, vi\u1ec7c khai v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u00e1ng, qu\u00fd ph\u00e1t hi\u1ec7n sai s\u00f3t, n\u1ebfu vi\u1ec7c khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o \u0111\u00fang th\u00e1ng, qu\u00fd ph\u00e1t sinh sai s\u00f3t l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, th\u00ec kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC ng\u00e0y 30\/6\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [37] ho\u1eb7c [38] \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n thay th\u1ebf, kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/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 chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u1eeb ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb sang ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, vi\u1ec7c k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft v\u00e0o ch\u1ec9 ti\u00eau [37] \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP ng\u00e0y 30\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ph\u1ee5 l\u1ee5c II c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [39a]: Thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau n\u00e0y d\u00f9ng \u0111\u1ec3 khai s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c do ch\u1ee7 \u0111\u1ea7u t\u01b0 giao qu\u1ea3n l\u00fd ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb. \u0110\u00e2y l\u00e0 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n, \u0111\u00e3 k\u00ea khai ri\u00eang tr\u00ean t\u1edd khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, \u00e1p d\u1ee5ng khi d\u1ef1 \u00e1n \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng. Ch\u1ec9 ti\u00eau n\u00e0y c\u0169ng \u00e1p d\u1ee5ng cho s\u1ed1 thu\u1ebf c\u00f2n kh\u1ea5u tr\u1eeb c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ec9 ti\u00eau [40b]: T\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u00e3 khai tr\u00ean t\u1edd khai m\u1eabu 02\/GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [40b] d\u00f9ng \u0111\u1ec3 khai t\u1ed5ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [28a] v\u00e0 [28b] c\u1ee7a t\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 02\/GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1n \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau n\u00eau tr\u00ean c\u00f3 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026, v\u00ec h\u1ed3 s\u01a1 khai sai ch\u1ec9 ti\u00eau ho\u1eb7c thi\u1ebfu ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn, khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 nguy c\u01a1 tr\u1ec5 h\u1ea1n d\u00f9 \u0111\u00e3 thao t\u00e1c tr\u01b0\u1edbc ng\u00e0y 20\/08\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT, v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng n\u00e0o. Theo \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5: th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ri\u00eang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t v\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0a giao d\u1ecbch v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 hay th\u00e1ng 8\/2026. Theo kinh nghi\u1ec7m t\u01b0 v\u1ea5n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u00e2y c\u0169ng l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i th\u00e1ng, khi th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh giao h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng tr\u00f9ng kh\u1edbp nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 m\u1ed1c th\u1eddi gian quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed kh\u00f4ng \u0111\u00e1ng c\u00f3 t\u1eeb ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u00f3 nhi\u1ec1u ch\u00ednh s\u00e1ch gia h\u1ea1n song song, l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/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-tron-goi-la-gi\/\"><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\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/08\/2026 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf khai theo th\u00e1ng nh\u01b0 GTGT, ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, t\u00e0i nguy\u00ean, theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ebf GTGT c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang ng\u00e0y 20\/08\/2026 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Vi\u1ec7c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ch\u1ec9 \u00e1p d\u1ee5ng cho th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng cho th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu th\u00e1ng 7\/2026 doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu, c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang h\u1ea1n ngay c\u1ea3 khi kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 7\/2026 b\u1eb1ng m\u1eabu c\u0169 Th\u00f4ng t\u01b0 80\/2021 c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. K\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 01\/GTGT m\u1edbi theo ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf th\u00e1ng 7\/2026 s\u1ebd b\u1ecb x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm (n\u1ebfu c\u00f3) s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo t\u1eebng ng\u00e0y tr\u1ec5 h\u1ea1n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf, ti\u1ec1n thu\u1ebf th\u00e1ng 7\/2026 l\u00e0 m\u1ed1c th\u1eddi gian m\u00e0 h\u00e0ng tr\u0103m ngh\u00ecn doanh nghi\u1ec7p, h\u1ed9 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111ang theo d\u00f5i s\u00e1t sao trong giai \u0111o\u1ea1n ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn. Theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7438,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7435","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\/7435","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=7435"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7435\/revisions"}],"predecessor-version":[{"id":7441,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7435\/revisions\/7441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7438"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}