{"id":8011,"date":"2026-09-18T10:09:48","date_gmt":"2026-09-18T03:09:48","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8011"},"modified":"2026-09-18T10:09:48","modified_gmt":"2026-09-18T03:09:48","slug":"cong-van-12003","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-12003\/","title":{"rendered":"C\u00f4ng v\u0103n 12003\/NBI-QLDN3: Ho\u00e0n thu\u1ebf GTGT khi mua h\u00e0ng h\u00f3a trong n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-12003nbiqldn3-ve-hoan-thue-gtgt-khi-mua-hang-hoa-trong-nuoc-xuat-khau-ra-nuoc-ngoai-nhu-th-138103717.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ban h\u00e0nh ng\u00e0y 14\/09\/2026 \u0111\u00e3 mang l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng cho c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t kh\u1ea9u t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n n\u00e0y l\u00e0m r\u00f5 c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p n\u1ed9i \u0111\u1ecba \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ra th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ban h\u00e0nh c\u1ee7a h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p gi\u1ea3i t\u1ecfa nhi\u1ec1u v\u01b0\u1edbng m\u1eafc t\u1ed3n \u0111\u1ecdng trong qu\u00e1 tr\u00ecnh l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. Th\u00f4ng qua vi\u1ec7c vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Value Added Tax Law 2024<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f9ng \u0110i\u1ec1u 18, \u0110i\u1ec1u 29 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n \u0111\u1ecbnh h\u00ecnh chu\u1ea9n m\u1ef1c tu\u00e2n th\u1ee7 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n ho\u1eb7c thu h\u1ed3i ti\u1ec1n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/b><\/h2>\n<figure id=\"attachment_8015\" aria-describedby=\"caption-attachment-8015\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8015\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-12003_NBI-QLDN3.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 12003\/NBI-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-12003_NBI-QLDN3.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-12003_NBI-QLDN3-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-12003_NBI-QLDN3-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-12003_NBI-QLDN3-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-12003_NBI-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8015\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ban h\u00e0nh ng\u00e0y 14\/09\/2026 nh\u1eb1m x\u00e1c nh\u1eadn \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a trong n\u01b0\u1edbc \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i. Doanh nghi\u1ec7p c\u1ea7n tham chi\u1ebfu ngay khi chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 12003\/NBI-QLDN3 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng mua trong n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u?<\/b><\/h2>\n<figure id=\"attachment_8012\" aria-describedby=\"caption-attachment-8012\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8012\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-12003_NBI-QLDN3-quy-dinh-dieu-gi-ve-hoan-thue-GTGT-hang-mua-trong-nuoc-xuat-khau.jpg\" alt=\"C\u00f4ng v\u0103n 12003\/NBI-QLDN3 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng mua trong n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-12003_NBI-QLDN3-quy-dinh-dieu-gi-ve-hoan-thue-GTGT-hang-mua-trong-nuoc-xuat-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-12003_NBI-QLDN3-quy-dinh-dieu-gi-ve-hoan-thue-GTGT-hang-mua-trong-nuoc-xuat-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-12003_NBI-QLDN3-quy-dinh-dieu-gi-ve-hoan-thue-GTGT-hang-mua-trong-nuoc-xuat-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-12003_NBI-QLDN3-quy-dinh-dieu-gi-ve-hoan-thue-GTGT-hang-mua-trong-nuoc-xuat-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-12003_NBI-QLDN3-quy-dinh-dieu-gi-ve-hoan-thue-GTGT-hang-mua-trong-nuoc-xuat-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8012\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng mua trong n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3 tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c v\u1ec1 ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh mua h\u00e0ng n\u1ed9i \u0111\u1ecba r\u1ed3i xu\u1ea5t kh\u1ea9u. C\u01a1 quan thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng tr\u1ecdn v\u1eb9n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u1ec9 \u0111\u1ea1o n\u00eau r\u00f5: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty mua h\u00e0ng h\u00f3a t\u1eeb c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u ra th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024, \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang chu\u1ea9n m\u1ef1c ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng c\u1ee7a C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u1ec1 <\/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;\">, include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 nguy\u00ean t\u1eafc v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP) quy \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n chung \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u00dd ngh\u0129a c\u1ee7a vi\u1ec7c l\u00e0m r\u00f5 c\u01a1 ch\u1ebf ho\u00e0n thu\u1ebf th\u01b0\u01a1ng m\u1ea1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i x\u00e1c \u0111\u1ecbnh r\u1eb1ng vi\u1ec7c mua h\u00e0ng t\u1eeb doanh nghi\u1ec7p trong n\u01b0\u1edbc kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% v\u00e0 ho\u00e0n thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u. Y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh n\u1eb1m \u1edf t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 s\u1ef1 minh b\u1ea1ch trong h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n ho\u00e0n thu\u1ebf ch\u1ec9 v\u00ec kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ra h\u00e0ng h\u00f3a \u0111\u00f3. Tuy nhi\u00ean, ngh\u0129a v\u1ee5 ch\u1ee9ng minh chu\u1ed7i cung \u1ee9ng h\u1ee3p l\u1ec7 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u1ea1i tr\u1edf th\u00e0nh b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 12003\/NBI-QLDN3 trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3 \u0111\u00f3ng vai tr\u00f2 nh\u01b0 kim ch\u1ec9 nam gi\u00fap doanh nghi\u1ec7p \u0111\u1ecbnh h\u01b0\u1edbng c\u00f4ng t\u00e1c k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. Vi\u1ec7c n\u1eafm v\u1eefng v\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p lo\u1ea1i b\u1ecf c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh do hi\u1ec3u sai quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh k\u1ebf to\u00e1n, h\u01b0\u1edbng d\u1eabn n\u00e0y cung c\u1ea5p c\u01a1 s\u1edf \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p n\u1ed9i \u0111\u1ecba. Vi\u1ec7c chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb ngay t\u1eeb kh\u00e2u mua v\u00e0o gi\u00fap gi\u1ea3m thi\u1ec3u th\u1eddi gian ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t kh\u1ea9u n\u1eb1m \u1edf t\u00ednh tu\u00e2n th\u1ee7 c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p ph\u00eda tr\u01b0\u1edbc. N\u1ebfu \u0111\u1ed1i t\u00e1c n\u1ed9i \u0111\u1ecba vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a b\u00ean xu\u1ea5t kh\u1ea9u s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 r\u00f5 r\u00e0ng trong ch\u1ec9 \u0111\u1ea1o c\u1ee7a Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o ti\u1ec1n ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng, h\u1ed7 tr\u1ee3 t\u00edch c\u1ef1c cho thanh kho\u1ea3n v\u00e0 v\u1ed1n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 12003\/NBI-QLDN3?<\/b><\/h2>\n<figure id=\"attachment_8014\" aria-describedby=\"caption-attachment-8014\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8014\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-12003_NBI-QLDN3.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 12003\/NBI-QLDN3?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-12003_NBI-QLDN3.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-12003_NBI-QLDN3-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-12003_NBI-QLDN3-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-12003_NBI-QLDN3-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-chiu-tac-dong-truc-tiep-boi-Cong-van-12003_NBI-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8014\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi C\u00f4ng v\u0103n 12003\/NBI-QLDN3?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t kh\u1ea9u tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc. Nh\u1eefng \u0111\u01a1n v\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp gia c\u00f4ng m\u00e0 \u0111\u00f3ng vai tr\u00f2 mua \u0111i b\u00e1n l\u1ea1i ra th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng t\u00e2m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a n\u1ed9i \u0111\u1ecba cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u0169ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng gi\u00e1n ti\u1ebfp. H\u1ecd b\u1eaft bu\u1ed9c ph\u1ea3i n\u00e2ng cao t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7 v\u00e0 duy tr\u00ec tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng s\u1eed d\u1ee5ng h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra v\u00e0 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 gi\u00fap gi\u1ea3m thi\u1ec3u c\u00e1c tranh ch\u1ea5p kh\u00f4ng \u0111\u00e1ng c\u00f3 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1n b\u1ed9 ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf c\u0169ng c\u1ea7n c\u1eadp nh\u1eadt n\u1ed9i dung n\u00e0y \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho kh\u00e1ch h\u00e0ng. M\u1ecdi m\u1eaft x\u00edch trong chu\u1ed7i xu\u1ea5t kh\u1ea9u \u0111\u1ec1u c\u1ea7n th\u1ea5u hi\u1ec3u c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo \u0111\u1ec3 v\u1eadn h\u00e0nh an to\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT hi\u1ec7n nay theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 12003\/NBI-QLDN3, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ph\u1ea3i \u0111\u00e1p \u1ee9ng tr\u1ecdn v\u1eb9n 3 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 29, \u0110i\u1ec1u 30, \u0110i\u1ec1u 31, \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ph\u1ea3i \u0111\u00e1p \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u0103ng k\u00fd theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n kh\u1ea5u tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n mua v\u00e0o \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00e1t h\u00e0nh b\u1edfi nh\u00e0 cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c khai thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed9c \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>8 H\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT theo Lu\u1eadt Thu\u1ebf GTGT 2024<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024, Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nghi\u00eam c\u1ea5m 8 nh\u00f3m h\u00e0nh vi sau \u0111\u00e2y trong ho\u1ea1t \u0111\u1ed9ng kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua, cho, b\u00e1n, t\u1ed5 ch\u1ee9c qu\u1ea3ng c\u00e1o, m\u00f4i gi\u1edbi mua, b\u00e1n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> Nghi\u00eam c\u1ea5m m\u1ecdi h\u00e0nh vi giao d\u1ecbch tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1o l\u1eadp giao d\u1ecbch gi\u1ea3 m\u1ea1o:<\/b><span style=\"font-weight: 400;\"> Creating transactions for the purchase or sale of goods or provision of services that do not exist, or transactions that are not in accordance with the law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u00f3a \u0111\u01a1n trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Issuing invoices for the sale of goods and provision of services during the period of temporary business suspension, except for issuing invoices to customers to fulfill contracts signed before the date of notification of temporary business suspension.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Using illegal invoices and documents:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> C\u1ed1 t\u00ecnh kh\u00f4ng chuy\u1ec3n ho\u1eb7c l\u00e0m gi\u00e1n \u0111o\u1ea1n vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e2m ph\u1ea1m h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Falsifying, misusing, unauthorized access to, or destroying information systems related to invoices and documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00e0nh vi h\u1ed1i l\u1ed9 v\u00e0 tr\u1ee5c l\u1ee3i ti\u1ec1n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Giving, receiving, or brokering bribes, or engaging in other acts related to invoices and documents to obtain tax deductions, tax refunds, misappropriate tax money, or evade value-added tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng \u0111\u1ed3ng, bao che gi\u1eefa c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Collusion and cover-up; connivance between tax officials, tax authorities, and businesses\/importers; and between businesses\/importers in the use of illegal invoices and documents; the illegal use of invoices and documents to obtain tax deductions, tax refunds, misappropriate tax money, and evade value-added tax.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp hi\u1ec7n nay<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh v\u1eabn c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ho\u1ea1ch \u0111\u1ecbnh m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf l\u00e0 1%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf l\u00e0 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf l\u00e0 3%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf l\u00e0 2%.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd then ch\u1ed1t \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua trong n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 352px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"width: 20.1888%; text-align: center; height: 56px;\"><b>V\u0103n b\u1ea3n ph\u00e1p l\u00fd \/ S\u1ed1 hi\u1ec7u<\/b><\/td>\n<td style=\"width: 14.3064%; text-align: center; height: 56px;\"><b>Issuing authority<\/b><\/td>\n<td style=\"width: 12.0552%; text-align: center; height: 56px;\"><b>Date of issuance<\/b><\/td>\n<td style=\"width: 52.5781%; text-align: center; height: 56px;\"><b>Content adjustments focus<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 20.1888%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3<\/span><\/td>\n<td style=\"width: 14.3064%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ninh Binh Provincial Tax<\/span><\/td>\n<td style=\"width: 12.0552%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">14\/09\/2026<\/span><\/td>\n<td style=\"width: 52.5781%; height: 56px;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng trong n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 20.1888%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">VAT Law 2024<\/span><\/td>\n<td style=\"width: 14.3064%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">National Assembly<\/span><\/td>\n<td style=\"width: 12.0552%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 52.5781%; height: 80px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 % ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (\u0110i\u1ec1u 12), c\u00e1c h\u00e0nh vi nghi\u00eam c\u1ea5m (\u0110i\u1ec1u 13), \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb (\u0110i\u1ec1u 14) v\u00e0 ho\u00e0n thu\u1ebf (\u0110i\u1ec1u 15).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 20.1888%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"width: 14.3064%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<td style=\"width: 12.0552%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 52.5781%; height: 80px;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb (\u0110i\u1ec1u 18, 23) v\u00e0 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u (\u0110i\u1ec1u 29).<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 20.1888%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Decree 359\/2025\/ND-CP<\/span><\/td>\n<td style=\"width: 14.3064%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<td style=\"width: 12.0552%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 52.5781%; height: 80px;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 1 s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u1ec1 3 nh\u00f3m \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: Gi\u1ea3i ph\u00e1p ho\u00e0n thu\u1ebf GTGT cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda c\u1ee5 th\u1ec3 tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 12003\/NBI-QLDN3, h\u00e3y x\u00e9t tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n N\u00f4ng s\u1ea3n An Nam (t\u00ean doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i). C\u00f4ng ty thu mua c\u00e0 ph\u00ea h\u1ea1t t\u1eeb 5 nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn n\u1ed9i \u0111\u1ecba t\u1ea1i T\u00e2y Nguy\u00ean r\u1ed3i xu\u1ea5t kh\u1ea9u sang th\u1ecb tr\u01b0\u1eddng Ch\u00e2u \u00c2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef3 ho\u00e0n thu\u1ebf qu\u00fd 2, C\u00f4ng ty An Nam n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n 6,2 t\u1ef7 \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Qu\u00e1 tr\u00ecnh ki\u1ec3m tra d\u1eef li\u1ec7u, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n 1 trong 5 nh\u00e0 cung c\u1ea5p \u0111\u1ea7u v\u00e0o d\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf k\u1ef3 g\u1ea7n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 6,2 t\u1ef7 \u0111\u1ed3ng b\u1ecb d\u1eebng gi\u1ea3i quy\u1ebft \u0111\u1ec3 ki\u1ec3m tra, doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng k\u1ebft h\u1ee3p c\u00f9ng chuy\u00ean gia t\u1eeb MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd r\u1ee7i ro.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n t\u00edch h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.3399%;\"><b>Ti\u00eau ch\u00ed ki\u1ec3m tra<\/b><\/td>\n<td style=\"text-align: center; width: 26.3616%;\"><b>T\u00ecnh tr\u1ea1ng ban \u0111\u1ea7u<\/b><\/td>\n<td style=\"text-align: center; width: 29.5571%;\"><b>Solutions from MAN \u2013 Master Accountant Network<\/b><\/td>\n<td style=\"text-align: center; width: 26.9426%;\"><b>Results achieved<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.3399%;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua v\u00e0o<\/span><\/td>\n<td style=\"text-align: center; width: 26.3616%;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng nguy\u00ean t\u1eafc \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<td style=\"text-align: center; width: 29.5571%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung ph\u1ee5 l\u1ee5c chi ti\u1ebft, bi\u00ean b\u1ea3n c\u00e2n h\u00e0ng v\u00e0 phi\u1ebfu xu\u1ea5t kho<\/span><\/td>\n<td style=\"text-align: center; width: 26.9426%;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt 100%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.3399%;\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/td>\n<td style=\"text-align: center; width: 26.3616%;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center; width: 29.5571%;\"><span style=\"font-weight: 400;\">Tr\u00edch xu\u1ea5t sao k\u00ea ng\u00e2n h\u00e0ng \u0111\u1ed1i chi\u1ebfu kh\u1edbp l\u1ec7nh v\u1edbi t\u1eebng h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center; width: 26.9426%;\"><span style=\"font-weight: 400;\">\u0110\u1ea1t \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.3399%;\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p r\u1ee7i ro<\/span><\/td>\n<td style=\"text-align: center; width: 26.3616%;\"><span style=\"font-weight: 400;\">1 \u0111\u1ed1i t\u00e1c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng (nghi ng\u1edd r\u1ee7i ro)<\/span><\/td>\n<td style=\"text-align: center; width: 29.5571%;\"><span style=\"font-weight: 400;\">L\u1eadp v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb t\u00e1ch ri\u00eang 800 tri\u1ec7u thu\u1ebf li\u00ean quan \u0111\u1ec3 x\u00e1c minh \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td style=\"text-align: center; width: 26.9426%;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00f3ng 5,4 t\u1ef7 \u0111\u1ed3ng ho\u00e0n thu\u1ebf an to\u00e0n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd vi\u1ec7n d\u1eabn \u0111\u00fang tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 12003\/NBI-QLDN3 v\u00e0 quy tr\u00ecnh b\u00f3c t\u00e1ch r\u1ee7i ro c\u1ee7a MAN, C\u00f4ng ty An Nam \u0111\u00e3 nhanh ch\u00f3ng nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf 5,4 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c quay v\u00f2ng v\u1ed1n kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p ho\u00e0n thu\u1ebf an to\u00e0n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u00f4 h\u00ecnh mua h\u00e0ng n\u1ed9i \u0111\u1ecba xu\u1ea5t kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ea3ng nghi\u1ec7p v\u1ee5 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd kh\u00f4ng ch\u1ec9 ki\u1ec3m tra h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u m\u00e0 c\u00f2n ti\u1ebfn h\u00e0nh truy xu\u1ea5t chu\u1ed7i nh\u00e0 cung c\u1ea5p F1, F2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p l\u00e0 thi\u1ebfu quy tr\u00ecnh ki\u1ec3m tra n\u0103ng l\u1ef1c ph\u00e1p l\u00fd c\u1ee7a \u0111\u1ed1i t\u00e1c b\u00e1n h\u00e0ng. Khi nh\u00e0 cung c\u1ea5p F1 b\u1ecf tr\u1ed1n ho\u1eb7c vi ph\u1ea1m h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u d\u00f9 mua h\u00e0ng th\u1eadt v\u1eabn b\u1ecb t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t li\u00ean l\u1ee5y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u1ed1i \u0111a, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng thi\u1ebft l\u1eadp h\u1ed3 s\u01a1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. M\u1ecdi ch\u1ee9ng t\u1eeb t\u1eeb h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bi\u00ean b\u1ea3n giao nh\u1eadn cho \u0111\u1ebfn ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh logic tuy\u1ec7t \u0111\u1ed1i v\u1ec1 m\u1eb7t th\u1eddi gian v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. Chi ph\u00ed r\u00e0 so\u00e1t ban \u0111\u1ea7u lu\u00f4n nh\u1ecf h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi t\u1ed5n th\u1ea5t khi b\u1ecb truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 12003\/NBI-QLDN3 \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh ch\u00ednh s\u00e1ch nh\u1ea5t qu\u00e1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t kh\u1ea9u. Vi\u1ec7c th\u1ea5u hi\u1ec3u chi ti\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ea5m v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 minh b\u1ea1ch l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p ho\u00e0n thu\u1ebf th\u00e0nh c\u00f4ng v\u00e0 t\u1ed1i \u01b0u ngu\u1ed3n v\u1ed1n.<\/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>Contact information for services 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\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 12003\/NBI-QLDN3 v\u00e0 ho\u00e0n thu\u1ebf GTGT (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i mua h\u00e0ng n\u1ed9i \u0111\u1ecba r\u1ed3i xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo C\u00f4ng v\u0103n 12003\/NBI-QLDN3, doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i mua h\u00e0ng trong n\u01b0\u1edbc \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ho\u00e0n to\u00e0n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf h\u00e0ng xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP, c\u0103n c\u1ee9 tr\u00ean \u0110i\u1ec1u 14 v\u00e0 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024, t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a l\u00e0 1%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu nh\u00e0 cung c\u1ea5p \u0111\u1ea7u v\u00e0o b\u1ecb t\u1ea1m ng\u1eebng kinh doanh th\u00ec h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf s\u1ebd t\u1ea1m d\u1eebng gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p \u0111\u00f3 \u0111\u1ec3 ti\u1ebfn h\u00e0nh x\u00e1c minh. Ph\u1ea7n thu\u1ebf GTGT h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c nh\u00e0 cung c\u1ea5p kh\u00e1c v\u1eabn \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n tr\u1ea3 b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng h\u00e0nh vi n\u00e0o b\u1ecb nghi\u00eam c\u1ea5m trong ho\u00e0n thu\u1ebf GTGT?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2024 g\u1ed3m: mua b\u00e1n h\u00f3a \u0111\u01a1n, t\u1ea1o l\u1eadp giao d\u1ecbch gi\u1ea3 m\u1ea1o, l\u1eadp h\u00f3a \u0111\u01a1n khi \u0111ang t\u1ea1m ng\u1eebng kinh doanh, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u, \u0111\u01b0a h\u1ed1i l\u1ed9 v\u00e0 th\u00f4ng \u0111\u1ed3ng tr\u1ee5c l\u1ee3i ti\u1ec1n thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 12003\/NBI-QLDN3 do Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ban h\u00e0nh ng\u00e0y 14\/09\/2026 \u0111\u00e3 mang l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng cho c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i xu\u1ea5t kh\u1ea9u t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n n\u00e0y l\u00e0m r\u00f5 c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-8011","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8011","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=8011"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8011\/revisions"}],"predecessor-version":[{"id":8016,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8011\/revisions\/8016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8013"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}