{"id":7971,"date":"2026-09-16T15:43:42","date_gmt":"2026-09-16T08:43:42","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7971"},"modified":"2026-09-16T15:43:42","modified_gmt":"2026-09-16T08:43:42","slug":"quyet-dinh-2551-qd-btc","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/quyet-dinh-2551-qd-btc\/","title":{"rendered":"Decision 2551\/QD-BTC amends Circular 89\/2026\/TT-BTC."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/quyet-dinh-2551qdbtc-dinh-chinh-thong-tu-892026ttbtc-huong-dan-luat-quan-ly-thue-nhu-the-nao-138104010.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ch\u00ednh th\u1ee9c ng\u00e0y 15\/09\/2026 nh\u1eb1m \u0111\u00ednh ch\u00ednh m\u1ed9t s\u1ed1 sai s\u00f3t k\u1ef9 thu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu trong <\/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;\">Circular 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 <\/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;\">Decree 252\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Ch\u00ednh ph\u1ee7. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c danh m\u1ee5c m\u1eabu bi\u1ec3u k\u00ea khai gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh do s\u1eed d\u1ee5ng sai m\u1eabu s\u1ed5 s\u00e1ch, t\u1edd khai khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111ang \u0111\u1ea9y m\u1ea1nh c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, vi\u1ec7c n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung \u0111\u00ednh ch\u00ednh c\u1ee7a v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi nh\u1ea5t nh\u1eb1m gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 ph\u00f2ng ng\u1eeba r\u1ee7i ro v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC<\/b><\/h2>\n<figure id=\"attachment_7974\" aria-describedby=\"caption-attachment-7974\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7974\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Quyet-dinh-2551_QD-BTC.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Quyet-dinh-2551_QD-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Quyet-dinh-2551_QD-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Quyet-dinh-2551_QD-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Quyet-dinh-2551_QD-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Quyet-dinh-2551_QD-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7974\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 15\/09\/2026 nh\u1eb1m \u0111\u00ednh ch\u00ednh l\u1ed7i k\u1ef9 thu\u1eadt tr\u00ecnh b\u00e0y t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 99 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f9ng \u0111\u1ec3:<\/b><span style=\"font-weight: 400;\"> Chu\u1ea9n h\u00f3a m\u00e3 hi\u1ec7u c\u00e1c bi\u1ec3u m\u1eabu thay th\u1ebf li\u00ean quan \u0111\u1ebfn h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applies to:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p, doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng ngay t\u1eeb ng\u00e0y ban h\u00e0nh 15\/09\/2026, \u0111\u1ed3ng b\u1ed9 v\u1edbi hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 89\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7973\" aria-describedby=\"caption-attachment-7973\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7973\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyet-dinh-2551_QD-BTC-dinh-chinh-Thong-tu-89_2026_TT-BTC.jpg\" alt=\"Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 89\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyet-dinh-2551_QD-BTC-dinh-chinh-Thong-tu-89_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyet-dinh-2551_QD-BTC-dinh-chinh-Thong-tu-89_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyet-dinh-2551_QD-BTC-dinh-chinh-Thong-tu-89_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyet-dinh-2551_QD-BTC-dinh-chinh-Thong-tu-89_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Quyet-dinh-2551_QD-BTC-dinh-chinh-Thong-tu-89_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7973\" class=\"wp-caption-text\">Decision 2551\/QD-BTC amends Circular 89\/2026\/TT-BTC.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 15\/09\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u00ednh ch\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/thong-tu-89-2026\/\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC t\u1eadp trung s\u1eeda \u0111\u1ed5i, l\u00e0m r\u00f5 sai s\u00f3t k\u1ef9 thu\u1eadt bi\u00ean t\u1eadp t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 99 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong vi\u1ec7c \u0111\u1ecbnh danh c\u00e1c bi\u1ec3u m\u1eabu ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u01b0\u1edbc khi \u0111\u00ednh ch\u00ednh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 99 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;5. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf m\u1eabu s\u1ed1 01\/TKN-CNKD k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 50\/2026\/TT-BTC, m\u1eabu s\u1ed1 02\/CNKD-TNCN-QTT, m\u1eabu s\u1ed1 01\/XSBH\u0110C, m\u1eabu s\u1ed1 01\/BK-XSBH\u0110C, m\u1eabu s\u1ed1 01\/TCKT, m\u1eabu s\u1ed1 01\/BK-KTHTKD k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC b\u1eb1ng m\u1eabu s\u1ed1 01\/TKN-CNKD, m\u1eabu s\u1ed1 02\/CNKD-TNCN-QTT, m\u1eabu s\u1ed1 01\/XSBH\u0110C, m\u1eabu s\u1ed1 01\/BK-theo Th\u00f4ng t\u01b0 n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do v\u0103n b\u1ea3n g\u1ed1c t\u1ed3n t\u1ea1i sai s\u00f3t v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u &#8220;m\u1eabu s\u1ed1 01\/XSBH\u0110C&#8221; v\u00e0 c\u1ee5m t\u1eeb \u0111\u1ee9t \u0111o\u1ea1n &#8220;m\u1eabu s\u1ed1 01\/BK-theo Th\u00f4ng t\u01b0 n\u00e0y&#8221;, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh t\u1ea3i v\u00e0 xu\u1ea5t d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng k\u00ea khai \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111\u00ednh ch\u00ednh n\u1ed9i dung kho\u1ea3n 5 \u0110i\u1ec1u 99 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC th\u00e0nh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;5. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf m\u1eabu s\u1ed1 01\/TKN-CNKD k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 50\/2026\/TT-BTC, m\u1eabu s\u1ed1 02\/CNKD-TNCN-QTT, m\u1eabu s\u1ed1 01\/XSBH\u0110C, m\u1eabu s\u1ed1 01\/BK-XSBH\u0110C, m\u1eabu s\u1ed1 01\/TCKT, m\u1eabu s\u1ed1 01\/BK-KTHTKD k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 18\/2026\/TT-BTC b\u1eb1ng m\u1eabu s\u1ed1 01\/TKN-CNKD, m\u1eabu s\u1ed1 02\/CNKD-TNCN-QTT, m\u1eabu s\u1ed1 01\/XSBHDCMG-CNKD, m\u1eabu s\u1ed1 01\/BK-XSBHDCMG, m\u1eabu s\u1ed1 01\/TCKT, m\u1eabu s\u1ed1 01\/BK-KTHTKD Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111\u00ednh ch\u00ednh n\u00e0y \u0111\u00e3 ho\u00e0n tr\u1ea3 \u0111\u00fang k\u00fd hi\u1ec7u ph\u00e1p l\u00fd chu\u1ea9n x\u00e1c cho hai m\u1eabu bi\u1ec3u quan tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Denominator <\/span><b>01\/XSBHDCMG-CNKD<\/b><span style=\"font-weight: 400;\">: T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Denominator <\/span><b>01\/BK-XSBHDCMG<\/b><span style=\"font-weight: 400;\">: B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, v\u0103n b\u1ea3n kh\u1eb3ng \u0111\u1ecbnh r\u00f5 to\u00e0n b\u1ed9 c\u00e1c m\u1eabu bi\u1ec3u \u0111\u00ednh ch\u00ednh n\u00eau tr\u00ean \u0111\u1ec1u thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u00dd ngh\u0129a c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h2>\n<figure id=\"attachment_7975\" aria-describedby=\"caption-attachment-7975\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7975\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Y-nghia-cua-Quyet-dinh-2551_QD-BTC-doi-voi-cong-tac-ke-toan-va-kiem-toan.jpg\" alt=\"\u00dd ngh\u0129a c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Y-nghia-cua-Quyet-dinh-2551_QD-BTC-doi-voi-cong-tac-ke-toan-va-kiem-toan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Y-nghia-cua-Quyet-dinh-2551_QD-BTC-doi-voi-cong-tac-ke-toan-va-kiem-toan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Y-nghia-cua-Quyet-dinh-2551_QD-BTC-doi-voi-cong-tac-ke-toan-va-kiem-toan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Y-nghia-cua-Quyet-dinh-2551_QD-BTC-doi-voi-cong-tac-ke-toan-va-kiem-toan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Y-nghia-cua-Quyet-dinh-2551_QD-BTC-doi-voi-cong-tac-ke-toan-va-kiem-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7975\" class=\"wp-caption-text\">\u00dd ngh\u0129a c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 \u0111i\u1ec1u ch\u1ec9nh t\u1eeb v\u0103n b\u1ea3n n\u00e0y tuy mang t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt nh\u01b0ng c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 khai thu\u1ebf. Trong nghi\u1ec7p v\u1ee5 k\u00ea khai, vi\u1ec7c n\u1ed9p sai m\u1eabu bi\u1ec3u so v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c h\u1ec7 th\u1ed1ng C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (eTax) tr\u1ea3 v\u1ec1 l\u1ed7i \u0111\u1ecbnh d\u1ea1ng XML v\u00e0 t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh khi s\u1eed d\u1ee5ng \u0111\u00fang bi\u1ec3u m\u1eabu \u0111\u00ednh ch\u00ednh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC s\u1ebd \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd t\u1ed1i \u0111a. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n do ngh\u1ebdn h\u1ec7 th\u1ed1ng v\u00ec sai l\u1ec7ch m\u1eabu bi\u1ec3u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, c\u00e1c sai s\u00f3t nh\u1ecf v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u th\u01b0\u1eddng b\u1ecb nhi\u1ec1u \u0111\u01a1n v\u1ecb b\u1ecf qua. Tuy nhi\u00ean, khi c\u01a1 quan thu\u1ebf thanh tra ho\u1eb7c ki\u1ec3m tra thu\u1ebf, nh\u1eefng h\u1ed3 s\u01a1 s\u1eed d\u1ee5ng sai m\u1eabu bi\u1ec3u s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi v\u0103n b\u1ea3n n\u00e0y bao g\u1ed3m nh\u1eefng ai?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh \u0111\u00ednh ch\u00ednh \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tham gia v\u00e0o quy tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ti\u1ebfp nh\u1eadn t\u1edd khai (HTKK, eTax) theo \u0111\u00fang k\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u m\u1edbi \u0111\u1ec3 ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p tr\u1ef1c ti\u1ebfp n\u1ed9p t\u1edd khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Businesses that pay income:<\/b><span style=\"font-weight: 400;\"> C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty x\u1ed5 s\u1ed1, doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00e1c c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd thu\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf c\u1ea7n c\u1eadp nh\u1eadt ngay m\u1eabu bi\u1ec3u m\u1edbi \u0111\u1ec3 k\u00ea khai cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi nh\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 n\u1eafm v\u1eefng to\u00e0n b\u1ed9 b\u1ee9c tranh ph\u00e1p l\u00fd xung quanh quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n \u0111\u1ed3ng b\u1ed9 t\u1eeb Lu\u1eadt \u0111\u1ebfn c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n g\u1ed1c quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc chung v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0m r\u00f5 c\u01a1 ch\u1ebf c\u01b0\u1ee1ng ch\u1ebf n\u1ed9p thu\u1ebf, gia h\u1ea1n v\u00e0 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 15\/09\/2026 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC:<\/b><span style=\"font-weight: 400;\"> V\u0103n b\u1ea3n \u0111\u00ednh ch\u00ednh tr\u1ef1c ti\u1ebfp c\u00e1c \u0111i\u1ec3m sai s\u00f3t k\u1ef9 thu\u1eadt v\u1ec1 k\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 99 c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 50\/2026\/TT-BTC &amp; Th\u00f4ng t\u01b0 18\/2026\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u0169 c\u00f3 nh\u1eefng m\u1eabu bi\u1ec3u \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro nh\u1eb1m m\u1ee5c \u0111\u00edch g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 32 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 trong to\u00e0n b\u1ed9 quy tr\u00ecnh v\u1eadn h\u00e0nh. M\u1ee5c \u0111\u00edch ch\u00ednh c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng n\u00e0y bao g\u1ed3m ba tr\u1ee5 c\u1ed9t quan tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n l\u1ef1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf: Chuy\u1ec3n d\u1ecbch ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra t\u1eeb di\u1ec7n r\u1ed9ng sang ki\u1ec3m tra t\u1eadp trung v\u00e0o nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 ch\u1ec9 s\u1ed1 r\u1ee7i ro cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 gi\u00e1c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; b\u1ea3o v\u1ec7 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u0110\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p ch\u1ea5p h\u00e0nh t\u1ed1t v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ed1 t\u00ecnh vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, ng\u0103n ch\u1eb7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c h\u00e0nh vi kh\u00f4ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf: Gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd ng\u0103n ch\u1eb7n s\u1edbm c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf v\u00e0 tr\u1ee5c l\u1ee3i qu\u1ef9 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf theo ph\u00e2n nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh to\u00e0n di\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh: <\/b><span style=\"font-weight: 400;\">Tax registration; tax declaration, tax calculation, tax deduction; tax payment, late payment penalties, fines; tax assessment; tax refund; handling of overpaid taxes, late payment penalties, and fines.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m v\u00e0 gia h\u1ea1n ngh\u0129a v\u1ee5 thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf; gi\u1ea3m thu\u1ebf; kh\u00f4ng ch\u1ecbu thu\u1ebf; kh\u00f4ng thu thu\u1ebf; khoanh ti\u1ec1n thu\u1ebf n\u1ee3; x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3; mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p; mi\u1ec5n ti\u1ec1n ph\u1ea1t; t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p; gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>C\u00f4ng t\u00e1c c\u01b0\u1ee1ng ch\u1ebf, h\u1ed7 tr\u1ee3 v\u00e0 qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7: <\/b><span style=\"font-weight: 400;\">C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; tuy\u00ean truy\u1ec1n, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; qu\u1ea3n l\u00fd r\u1ee7i ro, qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb: <\/b><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>C\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m: <\/b><span style=\"font-weight: 400;\">Conduct tax audits; implement measures to prevent and combat violations of tax laws; handle administrative violations related to tax management; and resolve complaints and denunciations regarding taxes.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf: <\/b><span style=\"font-weight: 400;\">H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf; qu\u1ea3n l\u00fd thu\u1ebf theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c l\u00e0 b\u00ean k\u00fd k\u1ebft, cam k\u1ebft qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 5 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 \u0111\u1ec3 qu\u1ea3n l\u00fd kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m nh\u1eefng nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 6 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean to\u00e0n l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t hai nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc c\u00f4ng khai, minh b\u1ea1ch, b\u00ecnh \u0111\u1eb3ng, l\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m trung t\u00e2m ph\u1ee5c v\u1ee5, b\u1ea3o \u0111\u1ea3m quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i n\u1ed9p, t\u1ef1 k\u00ea khai thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ef1 n\u1ed9p thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: X\u1eed l\u00fd r\u1ee7i ro sai m\u1eabu bi\u1ec3u k\u00ea khai t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c c\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu theo v\u0103n b\u1ea3n m\u1edbi, h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 t\u1ea1i TP.HCM.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Real life situation<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i X c\u00f3 h\u1ee3p t\u00e1c v\u1edbi h\u01a1n 200 c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i. Th\u00e1ng 10\/2026, ph\u00f2ng k\u1ebf to\u00e1n C\u00f4ng ty X l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf kh\u1ea5u tr\u1eeb thay cho c\u00e1c c\u00e1 nh\u00e2n n\u00e0y. Tuy nhi\u00ean, do ch\u01b0a c\u1eadp nh\u1eadt \u0111i\u1ec1u ch\u1ec9nh t\u1eeb v\u0103n b\u1ea3n \u0111\u00ednh ch\u00ednh, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng m\u1eabu bi\u1ec3u c\u0169 theo Th\u00f4ng t\u01b0 18\/2026\/TT-BTC thay v\u00ec m\u1eabu 01\/XSBHDCMG-CNKD ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1eadu qu\u1ea3 ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng nh\u1eadn t\u1edd khai \u0111i\u1ec7n t\u1eed c\u1ea3nh b\u00e1o h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7. Vi\u1ec7c k\u00ea khai b\u1ecb ch\u1eadm tr\u1ec5 qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh 5 ng\u00e0y. Doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd t\u1eeb gi\u1ea3i ph\u00e1p c\u1ee7a MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network \u0111\u00e3 tr\u1ef1c ti\u1ebfp can thi\u1ec7p, r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u. Gi\u1ea3i ph\u00e1p t\u1eeb MAN gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai theo \u0111\u00fang m\u1eabu 01\/XSBHDCMG-CNKD \u0111\u01b0\u1ee3c \u0111\u00ednh ch\u00ednh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC. \u0110\u1ed3ng th\u1eddi, MAN h\u1ed7 tr\u1ee3 so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh g\u1eedi Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd, ch\u1ee9ng minh nguy\u00ean nh\u00e2n ch\u1eadm n\u1ed9p do l\u1ed7i k\u1ef9 thu\u1eadt c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh \u0111i\u1ec3m kh\u00e1c bi\u1ec7t tr\u01b0\u1edbc v\u00e0 sau khi c\u00f3 v\u0103n b\u1ea3n \u0111\u00ednh ch\u00ednh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 s\u1ef1 thay \u0111\u1ed5i trong vi\u1ec7c \u00e1p d\u1ee5ng m\u1eabu bi\u1ec3u k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00f3m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh \u0111i\u1ec3m kh\u00e1c bi\u1ec7t tr\u01b0\u1edbc v\u00e0 sau khi c\u00f3 v\u0103n b\u1ea3n \u0111\u00ednh ch\u00ednh<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc khi \u0111\u00ednh ch\u00ednh (Th\u00f4ng t\u01b0 89\/2026\/TT-BTC)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau khi \u0111\u00ednh ch\u00ednh (Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Form No. 01\/XSBH\u0110C<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/XSBHDCMG-CNKD<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u b\u1ea3ng k\u00ea k\u00e8m theo<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/BK-theo Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 01\/BK-XSBHDCMG<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ecb tr\u00ed quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 99 (Ch\u01b0a ghi r\u00f5 ph\u1ee5 l\u1ee5c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 99 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng tr\u00ean h\u1ec7 th\u1ed1ng eTax<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecb l\u1ed7i \u0111\u1ecbnh d\u1ea1ng khi xu\u1ea5t file XML<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ti\u1ebfp nh\u1eadn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 r\u1ee7i ro ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao (D\u1ec5 b\u1ecb t\u1eeb ch\u1ed1i t\u1edd khai)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">An to\u00e0n (\u0110\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb thu\u1ebf cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u01a1n 30 n\u0103m th\u1ef1c h\u00e0nh t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n cho h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN nh\u1eadn th\u1ea5y m\u1ed9t th\u1ef1c t\u1ebf r\u00f5 r\u00e0ng: R\u1ee7i ro thu\u1ebf c\u1ee7a doanh nghi\u1ec7p ph\u1ea7n l\u1edbn kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb c\u1ed1 \u00fd vi ph\u1ea1m, m\u00e0 b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c c\u1eadp nh\u1eadt ch\u1eadm tr\u1ec5 c\u00e1c v\u0103n b\u1ea3n \u0111\u00ednh ch\u00ednh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 t\u1ed1c \u0111\u1ed9 thay \u0111\u1ed5i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t nhanh. M\u1ed9t chi ti\u1ebft nh\u1ecf nh\u01b0 thay \u0111\u1ed5i k\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u theo v\u0103n b\u1ea3n \u0111\u00ednh ch\u00ednh n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1ebd d\u1eabn \u0111\u1ebfn h\u00e0ng lo\u1ea1t h\u1ec7 l\u1ee5y. Khi h\u1ec7 th\u1ed1ng thu\u1ebf t\u1eeb ch\u1ed1i h\u1ed3 s\u01a1, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p m\u00e0 c\u00f2n b\u1ecb h\u1ea1 b\u1eadc tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh r\u00e0 so\u00e1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c \u0111i\u1ec3m sai l\u1ec7ch trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng gi\u00fap ho\u00e0n thi\u1ec7n t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c c\u00e1c \u0111\u00ednh ch\u00ednh v\u1ec1 bi\u1ec3u m\u1eabu gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf thu\u1eadn l\u1ee3i, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 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;\">VAT refund service<\/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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/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;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC c\u00f3 l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. V\u0103n b\u1ea3n n\u00e0y ch\u1ec9 \u0111\u00ednh ch\u00ednh k\u00fd hi\u1ec7u m\u1eabu bi\u1ec3u k\u00ea khai, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i thu\u1ebf su\u1ea5t hay ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1edd khai theo m\u1eabu c\u0169 tr\u01b0\u1edbc ng\u00e0y \u0111\u00ednh ch\u00ednh th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn t\u1edd khai tr\u01b0\u1edbc ng\u00e0y 15\/09\/2026, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n n\u1ed9p l\u1ea1i. N\u1ebfu t\u1edd khai b\u1ecb b\u00e1o l\u1ed7i, doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng m\u1eabu \u0111\u00ednh ch\u00ednh \u0111\u1ec3 n\u1ed9p l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu s\u1ed1 01\/XSBHDCMG-CNKD \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c k\u00ea khai thay cho c\u00e1 nh\u00e2n l\u00e0m \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, v\u00e0 b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i danh m\u1ee5c bi\u1ec3u m\u1eabu m\u1edbi sau \u0111\u00ednh ch\u00ednh \u1edf \u0111\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i tr\u1ef1c ti\u1ebfp tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf, ph\u1ea7n m\u1ec1m HTKK phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t, ho\u1eb7c c\u1ed5ng tra c\u1ee9u c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu s\u1eed d\u1ee5ng sai m\u1eabu bi\u1ec3u k\u00ea khai thu\u1ebf th\u00ec doanh nghi\u1ec7p b\u1ecb ph\u1ea1t th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf t\u1eeb ch\u1ed1i ti\u1ebfp nh\u1eadn. N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n k\u00ea khai, doanh nghi\u1ec7p b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng t\u00f9y theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft \u0111\u1ecbnh 2551\/Q\u0110-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ch\u00ednh th\u1ee9c ng\u00e0y 15\/09\/2026 nh\u1eb1m \u0111\u00ednh ch\u00ednh m\u1ed9t s\u1ed1 sai s\u00f3t k\u1ef9 thu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu trong Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7971","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\/7971","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=7971"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7971\/revisions"}],"predecessor-version":[{"id":7976,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7971\/revisions\/7976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7972"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}