{"id":7448,"date":"2026-08-17T15:05:50","date_gmt":"2026-08-17T08:05:50","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7448"},"modified":"2026-08-17T15:05:50","modified_gmt":"2026-08-17T08:05:50","slug":"quyet-toan-thue-tndn-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/quyet-toan-thue-tndn-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san\/","title":{"rendered":"Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/khai-thue-quyet-toan-thue-tndn-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-theo-thong-tu-892026ttb-284829.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd 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;\">, c\u00f3 hi\u1ec7u l\u1ef1c song song v\u1edbi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb ng\u00e0y 01\/7\/2026. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7t ra y\u00eau c\u1ea7u t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng gi\u1eefa ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf h\u00e0ng qu\u00fd t\u1ea1i t\u1eebng t\u1ec9nh n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n chung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111a t\u1ec9nh ph\u1ea3i r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u00ea khai n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u t\u1eadp \u0111o\u00e0n b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u1edf r\u1ed9ng d\u1ef1 \u00e1n tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i n\u1ed9p thu\u1ebf, \u0111\u00fang k\u1ef3 khai v\u00e0 \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh \u0111ang tr\u1edf th\u00e0nh b\u00e0i to\u00e1n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf then ch\u1ed1t. 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 v\u00e0 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 ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh ph\u00e1p l\u00fd, quy tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/h2>\n<figure id=\"attachment_7452\" aria-describedby=\"caption-attachment-7452\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7452\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7452\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 quy tr\u00ecnh k\u00ea khai t\u1ea1m n\u1ed9p theo qu\u00fd t\u1ea1i t\u1eebng t\u1ec9nh c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 quy\u1ebft to\u00e1n chung to\u00e0n qu\u1ed1c t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/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: kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu, c\u00f3 d\u1ef1 \u00e1n t\u1ea1i nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1eb7c th\u00f9: kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd nh\u01b0ng v\u1eabn ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh cho t\u1eebng t\u1ec9nh; quy\u1ebft to\u00e1n n\u0103m th\u1ef1c hi\u1ec7n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p: x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p theo t\u1ec9nh, b\u00f9 tr\u1eeb kh\u00f4ng \u0111\u00fang th\u1ee9 t\u1ef1, ch\u1eadm x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7451\" aria-describedby=\"caption-attachment-7451\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7451\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-la-gi.jpg\" alt=\"Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7451\" class=\"wp-caption-text\">Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo hai b\u01b0\u1edbc t\u00e1ch bi\u1ec7t. B\u01b0\u1edbc m\u1ed9t l\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf h\u00e0ng qu\u00fd cho t\u1eebng t\u1ec9nh n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, kh\u00f4ng c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd. B\u01b0\u1edbc hai l\u00e0 quy\u1ebft to\u00e1n chung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc, th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u0103n b\u1ea3n so v\u1edbi c\u00e1c s\u1eafc thu\u1ebf kh\u00e1c n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp t\u1edd khai thu\u1ebf qu\u00fd ri\u00eang cho t\u1eebng t\u1ec9nh, nh\u01b0ng v\u1eabn ph\u1ea3i t\u1ef1 t\u00ednh v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n 4 \u0110i\u1ec1u 21. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c thu \u0111\u00fang, thu \u0111\u1ee7 ngay trong n\u0103m t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi gi\u1ea3m g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ph\u00e2n bi\u1ec7t t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n n\u0103m:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p theo qu\u00fd: doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng t\u1ec9nh c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, n\u1ed9p tr\u1ef1c ti\u1ebfp v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng k\u00e8m h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n n\u0103m: doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 doanh thu, chi ph\u00ed v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p tr\u00ean c\u1ea3 n\u01b0\u1edbc, l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, sau \u0111\u00f3 ph\u00e2n b\u1ed5 l\u1ea1i ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf cho t\u1eebng t\u1ec9nh theo s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m \u0111\u01b0\u1ee3c tr\u1eeb d\u1ea7n v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng t\u1ec9nh, ph\u1ea7n ch\u01b0a tr\u1eeb h\u1ebft ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf chung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh n\u00e0y?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u1eddng c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ph\u00e2n t\u00e1n v\u1ec1 \u0111\u1ecba b\u00e0n, m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 v\u1eeba tri\u1ec3n khai d\u1ef1 \u00e1n t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, v\u1eeba m\u1edf b\u00e1n t\u1ea1i \u0110\u1ed3ng Nai v\u00e0 v\u1eeba quy\u1ebft to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u1edf TP.HCM. N\u1ebfu kh\u00f4ng n\u1eafm ch\u1eafc c\u01a1 ch\u1ebf khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p d\u1ec5 n\u1ed9p thi\u1ebfu t\u1ea1i t\u1ec9nh c\u00f3 d\u1ef1 \u00e1n ho\u1eb7c n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng k\u1ecbp th\u1eddi x\u1eed l\u00fd ho\u00e0n 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 t\u01b0 v\u1ea5n cho nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 d\u1ef1 \u00e1n \u0111a t\u1ec9nh, sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c t\u00ednh sai thu\u1ebf su\u1ea5t m\u00e0 n\u1eb1m \u1edf kh\u00e2u ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p gi\u1eefa c\u00e1c t\u1ec9nh khi quy\u1ebft to\u00e1n. M\u1ed9t h\u1ed3 s\u01a1 ph\u00e2n b\u1ed5 thi\u1ebfu minh b\u1ea1ch c\u00f3 th\u1ec3 khi\u1ebfn c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung, k\u00e9o d\u00e0i th\u1eddi gian quy\u1ebft to\u00e1n v\u01b0\u1ee3t qu\u00e1 k\u1ef3 v\u1ecdng c\u1ee7a ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n?<\/b><\/h2>\n<figure id=\"attachment_7449\" aria-describedby=\"caption-attachment-7449\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7449\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-ap-dung-khai-thue-quyet-toan-thue-TNDN-doi-voi-hoat-dong-chuyen-nhuong-bat-dong-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7449\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu. C\u1ee5 th\u1ec3, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo qu\u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 thu\u1ebf TNDN kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN; tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ph\u00e1t sinh nhi\u1ec1u l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c g\u1ed9p khai theo th\u00e1ng thay v\u00ec khai t\u1eebng l\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n, b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, theo \u0111i\u1ec3m c kho\u1ea3n 1 v\u00e0 c\u00e1c \u0111i\u1ec3m c.1, d, k kho\u1ea3n 2 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, g\u1ed3m hai nh\u00f3m:<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n c\u1ee7a c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3. N\u1ebfu ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong th\u00e1ng, \u0111\u01b0\u1ee3c khai g\u1ed9p theo th\u00e1ng.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u1eafn v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u00e1n to\u00e0n b\u1ed9 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n th\u1ef1c hi\u1ec7n chia l\u1ee3i t\u1ee9c cho t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0, kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc hay t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n n\u0103m ri\u00eang cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u00f3, tr\u00e1nh tr\u00f9ng l\u1eb7p ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ef3 k\u00ea khai thu\u1ebf TNDN \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, thu\u1ebf TNDN n\u00f3i chung l\u00e0 lo\u1ea1i thu\u1ebf t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n n\u0103m. Tuy nhi\u00ean, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, kh\u00e1c v\u1edbi c\u01a1 ch\u1ebf khai qu\u00fd \u00e1p d\u1ee5ng cho ph\u1ea7n l\u1edbn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng tr\u1ecdn n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khai quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c b\u1ecb chia, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n n\u0103m cho ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, ri\u00eang ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u00ean to\u00e0n qu\u1ed1c v\u1eabn c\u1ea7n quy\u1ebft to\u00e1n chung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh ri\u00eang t\u1ea1i kho\u1ea3n 4.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian doanh nghi\u1ec7p c\u1ea7n ghi nh\u1edb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t sinh s\u1ebd \u00e1p d\u1ee5ng theo c\u01a1 ch\u1ebf t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 quy\u1ebft to\u00e1n n\u0103m n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n chuy\u1ec3n ti\u1ebfp qua m\u1ed1c th\u1eddi gian n\u00e0y c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 li\u1ec7u doanh thu, chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y hi\u1ec7u l\u1ef1c \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> c\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p theo d\u00f5i s\u00e1t c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn b\u1ed5 sung c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, b\u1edfi vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf theo t\u1ec9nh trong giai \u0111o\u1ea1n \u0111\u1ea7u \u00e1p d\u1ee5ng th\u01b0\u1eddng ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n.<\/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 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 v\u1ec1 k\u1ef3 khai thu\u1ebf, c\u00e1ch t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n n\u0103m \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 108\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 quy \u0111\u1ecbnh x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, l\u00e0m c\u0103n c\u1ee9 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 t\u1ea1m n\u1ed9p v\u00e0 s\u1ed1 quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 22, c\u1ee5 th\u1ec3 \u0111i\u1ec3m c kho\u1ea3n 1 v\u00e0 c\u00e1c \u0111i\u1ec3m c.1, d, k kho\u1ea3n 2, quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi b\u00e1n, \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u00e1p d\u1ee5ng cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0169 v\u1ec1 khai, n\u1ed9p thu\u1ebf TNDN, \u0111\u01b0\u1ee3c thay th\u1ebf theo l\u1ed9 tr\u00ecnh t\u1eeb 1\/7\/2026 \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec x\u1eed l\u00fd ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f2n \u0111\u1ed3ng th\u1eddi tri\u1ec3n khai d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00ean ph\u00e1t sinh nhu c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang c\u00e1ch x\u1eed l\u00fd cho t\u1eebng t\u00ecnh hu\u1ed1ng \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1edbi quy tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c khai b\u1ed5 sung ch\u1ec9 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft chuy\u1ec3n sang k\u1ef3 sau, doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi k\u00ea khai s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0o ch\u1ec9 ti\u00eau &#8220;\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc&#8221; tr\u00ean t\u1edd khai GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf: l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, k\u00ea khai s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf: doanh nghi\u1ec7p g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb h\u1ee7y h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi k\u00ea khai gi\u1ea3m ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean h\u1ed3 s\u01a1 khai b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n thu\u1ebf theo di\u1ec7n ho\u00e0n tr\u01b0\u1edbc: doanh nghi\u1ec7p khai b\u1ed5 sung gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n, \u0111\u1ed3ng th\u1eddi n\u1ed9p l\u1ea1i s\u1ed1 thu\u1ebf thu h\u1ed3i ho\u00e0n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m thay \u0111\u1ed5i s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh v\u1eeba l\u00e0m gi\u1ea3m s\u1ed1 <\/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\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1eeba l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung, n\u1ed9p ph\u1ea7n thu\u1ebf t\u0103ng th\u00eam c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 t\u0103ng s\u1ed1 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau, ph\u1ea7n thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p \u1ea3nh h\u01b0\u1edfng \u0111\u1ed3ng th\u1eddi t\u1edd khai m\u1eabu 01\/GTGT v\u00e0 02\/GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang tri\u1ec3n khai, vi\u1ec7c khai b\u1ed5 sung l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean c\u1ea3 t\u1edd khai m\u1eabu s\u1ed1 01\/GTGT (ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh) v\u00e0 t\u1edd khai m\u1eabu s\u1ed1 02\/GTGT (d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0), Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, bao g\u1ed3m \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau b\u00f9 tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam thu\u1ebf c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 02\/GTGT sau khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh, doanh nghi\u1ec7p kh\u00f4ng khai b\u1ed5 sung t\u1edd khai m\u1eabu s\u1ed1 02\/GTGT n\u1eefa m\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 01\/GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t theo \u0111\u00fang ch\u1ec9 ti\u00eau h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 khai b\u1ed5 sung. Theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb \u0111\u01a1n v\u1ecb do chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec kh\u00f4ng ph\u1ea3i khai b\u1ed5 sung, ch\u1ec9 c\u0103n c\u1ee9 Th\u00f4ng b\u00e1o chuy\u1ec3n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau &#8220;Thu\u1ebf GTGT nh\u1eadn b\u00e0n giao \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3&#8221; tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 01\/GTGT c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd ph\u00e2n bi\u1ec7t ch\u1ec9 ti\u00eau 28a, 28b, 32, 40a, 40b tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT v\u00e0 02\/GTGT, b\u1edfi nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn <\/span><a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a d\u1ef1 \u00e1n b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd khi s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p ch\u00eanh l\u1ec7ch v\u1edbi s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f2n l\u00fang t\u00fang khi th\u1ef1c hi\u1ec7n khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. V\u1ec1 nguy\u00ean t\u1eafc, s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m t\u1ea1i c\u00e1c t\u1ec9nh \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng t\u1ec9nh t\u01b0\u01a1ng \u1ee9ng, ph\u1ea7n ch\u01b0a tr\u1eeb h\u1ebft ti\u1ebfp t\u1ee5c tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf theo quy\u1ebft to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thi\u1ebfu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p theo qu\u00fd nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u1ea7n c\u00f2n thi\u1ebfu cho t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, kh\u00f4ng ph\u1ea3i n\u1ed9p r\u1ea3i r\u00e1c cho t\u1eebng t\u1ec9nh c\u00f3 d\u1ef1 \u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p theo qu\u00fd l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n, kho\u1ea3n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 x\u1eed l\u00fd theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 c\u00f9ng \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf k\u1ef3 sau ho\u1eb7c ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh.<\/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>Situation<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u1eed l\u00fd<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u01a1i n\u1ed9p\/nh\u1eadn<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p b\u1eb1ng s\u1ed1 quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 b\u1ed5 sung<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p b\u1ed5 sung ph\u1ea7n c\u00f2n thi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 n\u1ed9p th\u1eeba, x\u1eed l\u00fd theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p b\u1ea5t \u0111\u1ed9ng s\u1ea3n tri\u1ec3n khai d\u1ef1 \u00e1n t\u1ea1i ba t\u1ec9nh x\u1eed l\u00fd 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 C\u1ed5 ph\u1ea7n B\u1ea5t \u0111\u1ed9ng s\u1ea3n Y c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i TP.HCM, tri\u1ec3n khai \u0111\u1ed3ng th\u1eddi ba d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng c\u0103n h\u1ed9 v\u00e0 \u0111\u1ea5t n\u1ec1n t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 Long An trong n\u0103m t\u00e0i ch\u00ednh 2026. Tr\u01b0\u1edbc ng\u00e0y 1\/7\/2026, c\u00f4ng ty th\u1ef1c hi\u1ec7n khai thu\u1ebf theo quy \u0111\u1ecbnh c\u0169 v\u1edbi h\u1ed3 s\u01a1 khai qu\u00fd ri\u00eang cho t\u1eebng \u0111\u1ecba b\u00e0n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb qu\u00fd III\/2026, theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty tri\u1ec3n khai ba b\u01b0\u1edbc: th\u1ee9 nh\u1ea5t, d\u1eebng l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd cho t\u1eebng t\u1ec9nh, thay v\u00e0o \u0111\u00f3 t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p theo doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i t\u1eebng d\u1ef1 \u00e1n; th\u1ee9 hai, x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i t\u1eadp trung ghi nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p theo t\u1eebng t\u1ec9nh theo t\u1eebng qu\u00fd; th\u1ee9 ba, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n chung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh TP.HCM v\u00e0o \u0111\u1ea7u n\u0103m 2027, k\u00e8m b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho t\u1eebng t\u1ec9nh d\u1ef1a tr\u00ean doanh thu ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf.<\/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 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p t\u1ea1i Long An th\u1ea5p h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n do doanh thu qu\u00fd IV t\u0103ng \u0111\u1ed9t bi\u1ebfn, ph\u1ea3i n\u1ed9p b\u1ed5 sung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh theo \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p nh\u1edd ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t tr\u01b0\u1edbc h\u1ea1n quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110\u1ed3ng Nai, s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p v\u01b0\u1ee3t s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n do d\u1ef1 \u00e1n b\u1ecb ch\u1eadm ti\u1ebfn \u0111\u1ed9 b\u00e0n giao, c\u00f4ng ty l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh s\u1ed1 n\u1ed9p th\u1eeba v\u00e0 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh k\u1ef3 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 quy tr\u00ecnh quy\u1ebft to\u00e1n ho\u00e0n t\u1ea5t trong v\u00f2ng ba tu\u1ea7n nh\u1edd h\u1ec7 th\u1ed1ng b\u1ea3ng theo d\u00f5i t\u1eadp trung, thay v\u00ec ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng gi\u1eefa c\u00e1c chi nh\u00e1nh nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/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 v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p v\u00e0 ngh\u0129a v\u1ee5 khai thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u1eabn quen n\u1ebfp c\u0169, cho r\u1eb1ng kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh. Tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p cho t\u1eebng t\u1ec9nh theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n 4 \u0110i\u1ec1u 21, n\u1ebfu ch\u1eadm n\u1ed9p v\u1eabn b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p d\u00f9 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i k\u00e8m.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Ph\u00e2n b\u1ed5 sai s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p khi quy\u1ebft to\u00e1n: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n t\u1ea1i nhi\u1ec1u t\u1ec9nh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf t\u1ea1m n\u1ed9p n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 c\u1ee7a t\u1ec9nh n\u00e0o c\u1ea7n c\u0103n c\u1ee9 v\u00e0o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i t\u1eebng \u0111\u1ecba b\u00e0n, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ed3ng \u0111\u1ec1u theo c\u1ea3m t\u00ednh. Sai s\u00f3t \u1edf kh\u00e2u n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn tranh ch\u1ea5p s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng khi \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t doanh thu thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn: <\/b><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p cho doanh thu thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> trong n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n. Nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf s\u00f3t \u0111i\u1ec3m lo\u1ea1i tr\u1eeb n\u00e0y, d\u1eabn \u0111\u1ebfn t\u00ednh sai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i sau ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Ch\u1eadm x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba: <\/b><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, khi\u1ebfn d\u00f2ng ti\u1ec1n b\u1ecb \u0111\u1ecdng l\u1ea1i kh\u00f4ng c\u1ea7n thi\u1ebft trong th\u1eddi gian d\u00e0i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\">\n<p><\/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;\">Khai thu\u1ebf, <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u0111\u1eb7t ra m\u1ed9t c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh m\u1edbi, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i s\u00e1t s\u1ed1 li\u1ec7u doanh thu, s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p theo t\u1eebng t\u1ec9nh v\u00e0 ch\u1ee7 \u0111\u1ed9ng x\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi quy\u1ebft to\u00e1n. Vi\u1ec7c n\u1eafm r\u00f5 quy tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c \u0111\u1ec3 \u0111\u1ecdng v\u1ed1n kh\u00f4ng c\u1ea7n thi\u1ebft do ch\u1eadm x\u1eed l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.<\/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 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd cho ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo kho\u1ea3n 4 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd nh\u01b0ng v\u1eabn ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd cho t\u1eebng t\u1ec9nh n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n chung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u00ean to\u00e0n qu\u1ed1c t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, sau \u0111\u00f3 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ph\u00e2n b\u1ed5 cho t\u1eebng t\u1ec9nh n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu t\u1ea1m n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu cho t\u1ec9nh n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh, kh\u00f4ng ph\u1ea3i n\u1ed9p b\u1ed5 sung ri\u00eang l\u1ebb cho t\u1eebng t\u1ec9nh c\u00f3 d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p cho doanh thu thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu doanh thu \u0111\u00f3 ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNDN trong n\u0103m th\u00ec s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n, c\u1ea7n theo d\u00f5i ri\u00eang \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba sau quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf k\u1ef3 sau ho\u1eb7c ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>D\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t hi\u1ec7n sai s\u00f3t thu\u1ebf GTGT sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh th\u00ec khai b\u1ed5 sung \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng khai b\u1ed5 sung t\u1edd khai m\u1eabu s\u1ed1 02\/GTGT c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1eefa, m\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 01\/GTGT c\u1ee7a k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t, k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c song song v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP t\u1eeb ng\u00e0y 01\/7\/2026. Quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7t ra y\u00eau [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7450,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-7448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7448","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=7448"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7448\/revisions"}],"predecessor-version":[{"id":7453,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7448\/revisions\/7453"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7450"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}