{"id":8073,"date":"2026-09-24T15:48:27","date_gmt":"2026-09-24T08:48:27","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8073"},"modified":"2026-09-24T15:51:10","modified_gmt":"2026-09-24T08:51:10","slug":"cong-van-9110-tho-nvdtpc","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-9110-tho-nvdtpc\/","title":{"rendered":"C\u00f4ng v\u0103n 9110\/THO-NVDTPC v\u00e0 \u0110i\u1ec3m m\u1edbi Thu\u1ebf t\u00e0i nguy\u00ean 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-9110thonvdtpc-gioi-thieu-diem-moi-cua-thong-tu-1352026-va-van-ban-hop-nhat-332026-huong-da-138105065.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9110\/THO-NVDTPC<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ban h\u00e0nh ng\u00e0y 22\/9\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng, t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-135-2026-TT-BTC-sua-doi-Thong-tu-152-2015-TT-BTC-thue-tai-nguyen-713739.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 135\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Van-ban-hop-nhat-33-2026-VBHN-TT-BTC-Thong-tu-huong-dan-thue-tai-nguyen-724598.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Consolidated document 33\/2026\/VBHN-TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf t\u0103ng c\u01b0\u1eddng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd th\u1ea5t thu t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p khai th\u00e1c ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n l\u1edbn trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i nguy\u00ean v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 <\/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;\"> and <\/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;\">. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf c\u0169ng nh\u01b0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 9110\/THO-NVDTPC<\/b><\/h2>\n<figure id=\"attachment_8077\" aria-describedby=\"caption-attachment-8077\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8077\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-9110_THO-NVDTPC.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 9110\/THO-NVDTPC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-9110_THO-NVDTPC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-9110_THO-NVDTPC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-9110_THO-NVDTPC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-9110_THO-NVDTPC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-9110_THO-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8077\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 9110\/THO-NVDTPC<\/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 9110\/THO-NVDTPC l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ph\u00e1t h\u00e0nh nh\u1eb1m ph\u1ed5 bi\u1ebfn c\u00e1c \u0111i\u1ec3m m\u1edbi trong qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i nguy\u00ean theo Th\u00f4ng t\u01b0 135\/2026\/TT-BTC v\u00e0 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m c\u0103n c\u1ee9 tra c\u1ee9u, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean tr\u00ean \u0111\u1ecba b\u00e0n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n tham chi\u1ebfu ngay khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ecbnh k\u1ef3 th\u00e1ng, quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 9110\/THO-NVDTPC ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?<\/b><\/h2>\n<figure id=\"attachment_8074\" aria-describedby=\"caption-attachment-8074\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8074\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-9110_THO-NVDTPC-ban-hanh-trong-boi-canh-nao-va-co-gia-tri-phap-ly-ra-sao.jpg\" alt=\"C\u00f4ng v\u0103n 9110\/THO-NVDTPC ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-9110_THO-NVDTPC-ban-hanh-trong-boi-canh-nao-va-co-gia-tri-phap-ly-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-9110_THO-NVDTPC-ban-hanh-trong-boi-canh-nao-va-co-gia-tri-phap-ly-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-9110_THO-NVDTPC-ban-hanh-trong-boi-canh-nao-va-co-gia-tri-phap-ly-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-9110_THO-NVDTPC-ban-hanh-trong-boi-canh-nao-va-co-gia-tri-phap-ly-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-9110_THO-NVDTPC-ban-hanh-trong-boi-canh-nao-va-co-gia-tri-phap-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8074\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9110\/THO-NVDTPC ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p \u0111ang \u0111\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c khai th\u00e1c kho\u00e1ng s\u1ea3n, n\u01b0\u1edbc thi\u00ean nhi\u00ean v\u00e0 t\u00e0i nguy\u00ean r\u1eebng. V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3ng vai tr\u00f2 c\u1ea7u n\u1ed1i \u0111\u01b0a ch\u00ednh s\u00e1ch m\u1edbi v\u00e0o th\u1ef1c thi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9110\/THO-NVDTPC ra \u0111\u1eddi ng\u00e0y 22\/9\/2026 nh\u1eb1m c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c ch\u1ec9 \u0111\u1ea1o m\u1edbi t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p. V\u0103n b\u1ea3n gi\u1ea3i th\u00edch r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 135\/2026\/TT-BTC v\u00e0 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC, gi\u00fap ng\u0103n ng\u1eeba t\u00ecnh tr\u1ea1ng hi\u1ec3u sai quy \u0111\u1ecbnh d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, v\u0103n b\u1ea3n mang t\u00ednh ch\u1ea5t h\u01b0\u1edbng d\u1eabn th\u1ef1c thi, gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1eafm b\u1eaft tinh th\u1ea7n c\u1ee7a Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009 c\u00f9ng c\u00e1c b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung hi\u1ec7n h\u00e0nh. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu thu\u1ebf trong c\u00e1c \u0111\u1ee3t thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb thu\u1ebf t\u00e0i nguy\u00ean kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c n\u1ed9p t\u1edd khai h\u00e0ng th\u00e1ng m\u00e0 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t. Vi\u1ec7c thay \u0111\u1ed5i c\u0103n c\u1ee9 t\u00ednh thu\u1ebf hay th\u1eddi h\u1ea1n k\u00ea khai \u0111\u1ec1u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb.<\/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, vi\u1ec7c n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec3m m\u1edbi gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 chu\u1ea9n x\u00e1c t\u1eeb kh\u00e2u \u0111o l\u01b0\u1eddng s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u1ebfn kh\u00e2u l\u1eadp t\u1edd khai. \u0110i\u1ec1u n\u00e0y tri\u1ec7t ti\u00eau nguy c\u01a1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u ki\u1ec3m to\u00e1n t\u00e0i nguy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c thu\u1ebf t\u00e0i nguy\u00ean s\u1ebd t\u1ea1o l\u1eadp \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 s\u1ea1ch. \u0110\u00e2y l\u00e0 l\u1ee3i th\u1ebf l\u1edbn khi tham gia \u0111\u1ea5u th\u1ea7u c\u00e1c d\u1ef1 \u00e1n khai th\u00e1c ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 9110\/THO-NVDTPC?<\/b><\/h2>\n<figure id=\"attachment_8076\" aria-describedby=\"caption-attachment-8076\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8076\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-9110_THO-NVDTPC.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 9110\/THO-NVDTPC?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-9110_THO-NVDTPC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-9110_THO-NVDTPC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-9110_THO-NVDTPC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-9110_THO-NVDTPC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Nhung-doi-tuong-nao-chiu-tac-dong-truc-tiep-tu-Cong-van-9110_THO-NVDTPC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8076\" class=\"wp-caption-text\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 9110\/THO-NVDTPC?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1eafm gi\u1eef quy\u1ec1n khai th\u00e1c ho\u1eb7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu gom t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean \u0111\u1ec1u n\u1eb1m trong ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf t\u00e0i nguy\u00ean hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn t\u1eadp trung v\u00e0o c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai th\u00e1c kho\u00e1ng s\u1ea3n kim lo\u1ea1i v\u00e0 kho\u00e1ng s\u1ea3n phi kim lo\u1ea1i nh\u01b0 c\u00e1t, \u0111\u00e1, s\u1ecfi, \u0111\u1ea5t s\u00e9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u01a1 s\u1edf khai th\u00e1c n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean v\u00e0 n\u01b0\u1edbc thi\u00ean nhi\u00ean ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch c\u00f4ng nghi\u1ec7p ho\u1eb7c ph\u00e1t \u0111i\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n t\u00e0i nguy\u00ean b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai th\u00e1c t\u00e0i nguy\u00ean kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1eb7c kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i c\u1ea5p ph\u00e9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai th\u00e1c t\u00e0i nguy\u00ean th\u1ee7 c\u00f4ng, ph\u00e2n t\u00e1n ho\u1eb7c l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi tr\u1ecdng t\u00e2m t\u1ea1i C\u00f4ng v\u0103n 9110\/THO-NVDTPC v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a c\u00f4ng v\u0103n t\u1eadp trung l\u00e0m r\u00f5 c\u00e1c ch\u00ednh s\u00e1ch chu\u1ea9n h\u00f3a quy tr\u00ecnh khai thu\u1ebf, \u0111\u1ed3ng b\u1ed9 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh tra c\u1ee9u t\u1ea1i V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi t\u1eeb Th\u00f4ng t\u01b0 135\/2026\/TT-BTC v\u00e0 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 135\/2026\/TT-BTC mang l\u1ea1i nh\u1eefng s\u1eeda \u0111\u1ed5i mang t\u00ednh h\u1ec7 th\u1ed1ng \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i nguy\u00ean. V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC \u0111\u00f3ng vai tr\u00f2 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c quy \u0111\u1ecbnh c\u00f2n hi\u1ec7u l\u1ef1c, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tra c\u1ee9u m\u00e0 kh\u00f4ng b\u1ecb s\u00f3t c\u00e1c \u0111i\u1ec1u kho\u1ea3n s\u1eeda \u0111\u1ed5i qua c\u00e1c th\u1eddi k\u1ef3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng n\u1eb1m \u1edf vi\u1ec7c si\u1ebft ch\u1eb7t c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng b\u00e1n ra m\u00e0 \u0111\u01b0a v\u00e0o ti\u1ebfp t\u1ee5c ch\u1ebf bi\u1ebfn. C\u00f4ng v\u0103n 9110\/THO-NVDTPC nh\u1ea5n m\u1ea1nh t\u00ednh \u0111\u1ed3ng b\u1ed9 gi\u1eefa d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00e0i nguy\u00ean th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd, k\u00ea khai, t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh khai thu\u1ebf t\u00e0i nguy\u00ean (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed) nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf: Thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, quy\u1ebft to\u00e1n theo n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t: T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao b\u00e1n t\u00e0i nguy\u00ean b\u1ecb b\u1eaft gi\u1eef, t\u1ecbch thu; ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai th\u00e1c t\u00e0i nguy\u00ean kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1ea5p ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf t\u00e0i nguy\u00ean h\u00e0ng n\u0103m ho\u1eb7c khi chia, t\u00e1ch, s\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 cho t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng 8\/2026 \u0111\u01b0\u1ee3c t\u00ednh ch\u00ednh x\u00e1c nh\u01b0 th\u1ebf n\u00e0o?\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai l\u00e0 ngh\u0129a v\u1ee5 t\u1ed1i thi\u1ec3u c\u1ee7a k\u1ebf to\u00e1n thu\u1ebf. Ch\u1ec9 c\u1ea7n nh\u1ea7m l\u1eabn nh\u1ecf trong c\u00e1ch t\u00ednh ng\u00e0y ngh\u1ec9 c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai th\u00e1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009, kho\u1ea3n 1 \u0110i\u1ec1u 23 <\/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;\"> v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 lo\u1ea1i thu\u1ebf khai theo th\u00e1ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh th\u1eddi h\u1ea1n khi tr\u00f9ng ng\u00e0y ngh\u1ec9 l\u1ec5 theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 7 \u0110i\u1ec1u 3 <\/span><a href=\"https:\/\/thue.man.net.vn\/6-diem-moi-cua-nghi-dinh-252-2026\/\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> n\u00eau r\u00f5 nguy\u00ean t\u1eafc: Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng 8\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo (th\u00e1ng 9\/2026) theo l\u00fd thuy\u1ebft l\u00e0 ng\u00e0y 20\/9\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y 20\/9\/2026 r\u01a1i v\u00e0o Ch\u1ee7 Nh\u1eadt, \u0111\u00e2y l\u00e0 ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng 8\/2026 \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, h\u1ea1n ch\u00f3t ch\u00ednh x\u00e1c \u0111\u1ec3 n\u1ed9p t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng 8\/2026 l\u00e0 ng\u00e0y 21\/9\/2026 (Th\u1ee9 Hai). C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong ng\u00e0y 21\/9\/2026 v\u1eabn ho\u00e0n to\u00e0n \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf theo \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 ch\u1ec9 s\u1ed1 quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. C\u0103n c\u1ee9 theo \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009, s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c theo 6 quy \u0111\u1ecbnh sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1: T\u00e0i nguy\u00ean khai th\u00e1c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng: <\/b>\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a t\u00e0i nguy\u00ean th\u1ef1c t\u1ebf khai th\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u1ec7 th\u1ed1ng \u0111o l\u01b0\u1eddng, h\u00f3a \u0111\u01a1n, phi\u1ebfu c\u00e2n, s\u1ed5 nh\u1eadt k\u00fd khai th\u00e1c \u0111\u1ec3 ghi nh\u1eadn ch\u1ec9 s\u1ed1 n\u00e0y.<\/li>\n<li style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2: T\u00e0i nguy\u00ean khai th\u00e1c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng do ch\u1ee9a nhi\u1ec1u t\u1ea1p ch\u1ea5t: <\/b>\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf khai th\u00e1c do ch\u1ee9a nhi\u1ec1u ch\u1ea5t, t\u1ea1p ch\u1ea5t kh\u00e1c nhau th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a t\u1eebng ch\u1ea5t thu \u0111\u01b0\u1ee3c sau khi s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i.<\/li>\n<li style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 3: T\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng b\u00e1n m\u00e0 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c: <\/b>\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean khai th\u00e1c kh\u00f4ng b\u00e1n m\u00e0 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c n\u1ebfu kh\u00f4ng tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf khai th\u00e1c th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i nguy\u00ean t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.<\/li>\n<li style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 4: N\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n: <\/b>\u0110\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf l\u00e0 s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n b\u00e1n cho b\u00ean mua \u0111i\u1ec7n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n giao nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u1ec7 th\u1ed1ng \u0111o \u0111\u1ebfm \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng Vi\u1ec7t Nam, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean mua, b\u00ean b\u00e1n ho\u1eb7c b\u00ean giao, b\u00ean nh\u1eadn.<\/li>\n<li style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 5: N\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean v\u00e0 n\u01b0\u1edbc d\u00f9ng c\u00f4ng nghi\u1ec7p: <\/b>\u0110\u1ed1i v\u1edbi n\u01b0\u1edbc kho\u00e1ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc n\u00f3ng thi\u00ean nhi\u00ean, n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho m\u1ee5c \u0111\u00edch c\u00f4ng nghi\u1ec7p th\u00ec s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u00e9t kh\u1ed1i (m3) ho\u1eb7c l\u00edt (l) theo h\u1ec7 th\u1ed1ng \u0111o \u0111\u1ebfm \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng Vi\u1ec7t Nam.<\/li>\n<li style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p 6: T\u00e0i nguy\u00ean khai th\u00e1c th\u1ee7 c\u00f4ng, ph\u00e2n t\u00e1n, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean: <\/b>\u0110\u1ed1i v\u1edbi t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c khai th\u00e1c th\u1ee7 c\u00f4ng, ph\u00e2n t\u00e1n ho\u1eb7c khai th\u00e1c l\u01b0u \u0111\u1ed9ng, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c d\u1ef1 ki\u1ebfn trong m\u1ed9t n\u0103m c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 200.000.000 \u0111\u1ed3ng th\u00ec th\u1ef1c hi\u1ec7n kho\u00e1n s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c theo m\u00f9a v\u1ee5 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 t\u00ednh thu\u1ebf. C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 li\u00ean quan \u1edf \u0111\u1ecba ph\u01b0\u01a1ng x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c \u0111\u01b0\u1ee3c kho\u00e1n \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft b\u1ee9c tranh to\u00e0n c\u1ea3nh v\u1ec1 ph\u00e1p lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean n\u0103m 2026, MAN t\u1ed5ng h\u1ee3p danh m\u1ee5c c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u00e0i nguy\u00ean 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 24.4735%; text-align: center;\"><b>Document number<\/b><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><b>Date of issuance<\/b><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><b>Issuing authority<\/b><\/td>\n<td style=\"width: 35.5119%; text-align: center;\"><b>Summary of content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4735%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009<\/span><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><span style=\"font-weight: 400;\">25\/11\/2009<\/span><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><span style=\"font-weight: 400;\">National Assembly<\/span><\/td>\n<td style=\"width: 35.5119%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 mi\u1ec5n gi\u1ea3m thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4735%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9110\/THO-NVDTPC<\/span><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><span style=\"font-weight: 400;\">Official document<\/span><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><span style=\"font-weight: 400;\">22\/09\/2026<\/span><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ec9nh Thanh H\u00f3a<\/span><\/td>\n<td style=\"width: 35.5119%;\"><span style=\"font-weight: 400;\">Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 135\/2026 v\u00e0 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026 h\u01b0\u1edbng d\u1eabn thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4735%;\"><span style=\"font-weight: 400;\">Circular 135\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"width: 35.5119%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4735%;\"><span style=\"font-weight: 400;\">Consolidated document 33\/2026\/VBHN-TT-BTC<\/span><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t<\/span><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"width: 35.5119%;\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean t\u1ea1o thu\u1eadn l\u1ee3i cho tra c\u1ee9u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4735%;\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><span style=\"font-weight: 400;\">Circular<\/span><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"width: 35.5119%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf, th\u1ee7 t\u1ee5c khai thu\u1ebf t\u00e0i nguy\u00ean \u0111\u1ecbnh k\u1ef3 v\u00e0 ph\u00e1t sinh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4735%;\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/td>\n<td style=\"width: 14.0159%; text-align: center;\"><span style=\"font-weight: 400;\">Decree<\/span><\/td>\n<td style=\"width: 10.5301%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 14.4518%; text-align: center;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<td style=\"width: 35.5119%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc t\u00ednh th\u1eddi h\u1ea1n khi tr\u00f9ng ng\u00e0y ngh\u1ec9.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u00e0i nguy\u00ean cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf cho th\u1ea5y, thu\u1ebf t\u00e0i nguy\u00ean l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c d\u1ec5 ph\u00e1t sinh sai s\u00f3t truy thu nh\u1ea5t. Nguy\u00ean nh\u00e2n kh\u00f4ng ch\u1ec9 \u0111\u1ebfn t\u1eeb vi\u1ec7c n\u1eafm sai ch\u00ednh s\u00e1ch m\u00e0 c\u00f2n do c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u n\u1ed9i b\u1ed9 k\u00e9m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network ch\u1ec9 ra 3 \u0111i\u1ec3m n\u00f3ng r\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, l\u1ec7ch s\u1ea3n l\u01b0\u1ee3ng gi\u1eefa s\u1ed1 li\u1ec7u tr\u1eafc \u0111\u1ea1c t\u00e0i nguy\u00ean v\u00e0 s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf. C\u01a1 quan thu\u1ebf hi\u1ec7n nay \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh d\u1eef li\u1ec7u bay qu\u00e9t tr\u1eafc \u0111\u1ea1c \u0111\u1ecba h\u00ecnh, d\u1eef li\u1ec7u ki\u1ec3m to\u00e1n t\u00e0i nguy\u00ean v\u1edbi s\u1ed1 l\u01b0\u1ee3ng ghi tr\u00ean t\u1edd khai. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u1edbn m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n hao h\u1ee5t h\u1ee3p l\u00fd, doanh nghi\u1ec7p s\u1ebd b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u1ea1t vi ph\u1ea1m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, \u00e1p d\u1ee5ng sai \u0111\u1ecbnh m\u1ee9c t\u00e0i nguy\u00ean \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0a t\u00e0i nguy\u00ean v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c. Nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u1ef1 \u00fd thay \u0111\u1ed5i \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nh\u01b0ng kh\u00f4ng th\u00f4ng b\u00e1o ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt ch\u1ee9ng minh, d\u1eabn \u0111\u1ebfn b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf \u0111\u1ecbnh m\u1ee9c t\u1ef1 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kh\u1ed1i l\u01b0\u1ee3ng t\u00e0i nguy\u00ean t\u1eadn thu, t\u00e0i nguy\u00ean l\u1eabn trong \u0111\u1ea5t \u0111\u00e1 th\u1ea3i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf t\u00e0i nguy\u00ean, c\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u1ea7n th\u00e0nh l\u1eadp quy tr\u00ecnh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng gi\u1eefa b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt m\u1ecf, b\u1ed9 ph\u1eadn kho v\u1eadn v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u n\u1ed9p t\u1edd khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd sai s\u00f3t k\u00ea khai s\u1ea3n l\u01b0\u1ee3ng thu\u1ebf t\u00e0i nguy\u00ean<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh m\u1edbi, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p khai th\u00e1c \u0111\u00e1 x\u00e2y d\u1ef1ng do MAN h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n.<\/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 Kho\u00e1ng s\u1ea3n X ho\u1ea1t \u0111\u1ed9ng t\u1ea1i mi\u1ec1n Trung, khai th\u00e1c \u0111\u00e1 h\u1ed9c \u0111\u1ec3 \u0111\u01b0a v\u00e0o tr\u1ea1m nghi\u1ec1n s\u1ea3n xu\u1ea5t \u0111\u00e1 1&#215;2 v\u00e0 \u0111\u00e1 2&#215;4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8\/2026, c\u00f4ng ty kh\u00f4ng \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c tr\u1ef1c ti\u1ebfp kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 h\u1ed9c nguy\u00ean khai n\u1ed5 m\u00ecn \u0111\u01b0a v\u00e0o m\u00e1y nghi\u1ec1n. K\u1ebf to\u00e1n c\u00f4ng ty t\u1ef1 \u01b0\u1edbc t\u00ednh kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e1 h\u1ed9c khai th\u00e1c l\u00e0 10.000 m3 \u0111\u1ec3 k\u00ea khai thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, cu\u1ed1i n\u0103m 2026, c\u01a1 quan thu\u1ebf thanh tra v\u00e0 c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 1&#215;2 v\u00e0 2&#215;4 b\u00e1n ra l\u00e0 15.000 m3. Theo \u0111\u1ecbnh m\u1ee9c k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh, \u0111\u1ec3 s\u1ea3n xu\u1ea5t 1 m3 \u0111\u00e1 th\u00e0nh ph\u1ea9m c\u1ea7n 1,2 m3 \u0111\u00e1 h\u1ed9c nguy\u00ean khai. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng \u0111\u00e1 h\u1ed9c th\u1ef1c t\u1ebf ph\u1ea3i t\u00ednh thu\u1ebf l\u00e0 18.000 m3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch v\u00e0 h\u1eadu qu\u1ea3 t\u00e0i ch\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n l\u01b0\u1ee3ng \u0111\u00e3 k\u00ea khai: 10.000 m3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n l\u01b0\u1ee3ng c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i: 18.000 m3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n l\u01b0\u1ee3ng khai thi\u1ebfu: 8.000 m3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u00e1 h\u1ed9c: 150.000 VN\u0110\/m3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf t\u00e0i nguy\u00ean \u0111\u00e1: 10%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n thu\u1ebf t\u00e0i nguy\u00ean b\u1ecb khai thi\u1ebfu trong th\u00e1ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">8.000 m3 x 150.000 VN\u0110\/m3 x 10% = 120.000.000 VN\u0110.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 qu\u1ea3: Doanh nghi\u1ec7p b\u1ecb truy thu 120.000.000 VN\u0110 ti\u1ec1n thu\u1ebf, ph\u1ea1t 20% tr\u00ean s\u1ed1 thu\u1ebf khai thi\u1ebfu (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 24.000.000 VN\u0110) v\u00e0 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 b\u00e0i h\u1ecdc kinh nghi\u1ec7m t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u h\u1ed7 tr\u1ee3 t\u1eeb Doanh nghi\u1ec7p X, \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MAN \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt, b\u1ea3ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a m\u00e1y nghi\u1ec1n qua t\u1eebng th\u1eddi k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh h\u1ec7 s\u1ed1 hao h\u1ee5t \u0111\u00e1 trong qu\u00e1 tr\u00ecnh nghi\u1ec1n s\u00e0ng c\u00f3 t\u00ednh \u0111\u1ebfn t\u1ef7 l\u1ec7 \u0111\u00e1 mi b\u1ee5i v\u00e0 \u0111\u1ea5t l\u1eabn kh\u00f4ng th\u1ec3 l\u00e0m \u0111\u00e1 th\u00e0nh ph\u1ea9m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ecbnh m\u1ee9c s\u00e1t v\u1edbi th\u1ef1c t\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p, gi\u00fap gi\u1ea3m b\u1edbt s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh t\u1eeb 18.000 m3 xu\u1ed1ng c\u00f2n 14.500 m3.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra: Doanh nghi\u1ec7p khai th\u00e1c ch\u1ebf bi\u1ebfn ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang Tr\u01b0\u1eddng h\u1ee3p 3 t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009 ngay t\u1eeb \u0111\u1ea7u. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c s\u1ea3n ph\u1ea9m ph\u1ea3i \u0111\u01b0\u1ee3c ban h\u00e0nh b\u00e0i b\u1ea3n, \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 k\u1ef9 thu\u1eadt \u0111\u1ec3 tr\u00ecnh c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u.<\/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 9110\/THO-NVDTPC c\u00f9ng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi n\u0103m 2026 nh\u01b0 Th\u00f4ng t\u01b0 135\/2026\/TT-BTC, V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP t\u1ea1o n\u00ean khung ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd trong qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i nguy\u00ean. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1, \u0111i\u1ec3n h\u00ecnh nh\u01b0 h\u1ea1n n\u1ed9p k\u1ef3 th\u00e1ng 8\/2026 v\u00e0o ng\u00e0y 21\/9\/2026, c\u00f9ng vi\u1ec7c tu\u00e2n th\u1ee7 6 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh s\u1ea3n l\u01b0\u1ee3ng t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p ph\u00f2ng tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/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 9110\/THO-NVDTPC\u00a0 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 9110\/THO-NVDTPC \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u1edf t\u1ec9nh th\u00e0nh kh\u00e1c ngo\u00e0i Thanh H\u00f3a kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9110\/THO-NVDTPC do Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ph\u00e1t h\u00e0nh n\u00ean hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n Thanh H\u00f3a. Tuy nhi\u00ean, do c\u00f4ng v\u0103n n\u00e0y h\u01b0\u1edbng d\u1eabn d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt chung c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 Th\u00f4ng t\u01b0 135\/2026\/TT-BTC, V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC n\u00ean c\u00e1c doanh nghi\u1ec7p \u1edf t\u1ec9nh kh\u00e1c ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 tham kh\u1ea3o \u0111\u1ec3 hi\u1ec3u \u0111\u00fang tinh th\u1ea7n quy \u0111\u1ecbnh to\u00e0n qu\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p t\u1ea1m d\u1eebng khai th\u00e1c trong th\u00e1ng c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c nh\u01b0ng ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c ch\u01b0a \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng v\u1edbi ch\u1ec9 s\u1ed1 s\u1ea3n l\u01b0\u1ee3ng b\u1eb1ng 0. N\u1ebfu \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh h\u1ee3p l\u1ec7 tr\u1ecdn th\u00e1ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf t\u00e0i nguy\u00ean th\u00e1ng 8\/2026 v\u00e0o ng\u00e0y 22\/9\/2026 th\u00ec b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do h\u1ea1n ch\u00f3t n\u1ed9p t\u1edd khai th\u00e1ng 8\/2026 l\u00e0 ng\u00e0y 21\/9\/2026 (v\u00ec ng\u00e0y 20\/9 l\u00e0 Ch\u1ee7 Nh\u1eadt), vi\u1ec7c n\u1ed9p v\u00e0o ng\u00e0y 22\/9\/2026 b\u1ecb t\u00ednh l\u00e0 ch\u1eadm n\u1ed9p 01 ng\u00e0y. Theo quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c b\u1ecb ph\u1ea1t ti\u1ec1n \u1edf m\u1ee9c t\u1ed1i thi\u1ec3u khung ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng ty n\u01b0\u1edbc s\u1ea1ch khai th\u00e1c n\u01b0\u1edbc ng\u1ea7m th\u00ec \u00e1p d\u1ee5ng s\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty n\u01b0\u1edbc s\u1ea1ch \u00e1p d\u1ee5ng Tr\u01b0\u1eddng h\u1ee3p 5 t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009. S\u1ea3n l\u01b0\u1ee3ng t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u00e9t kh\u1ed1i (m3) ho\u1eb7c l\u00edt (l) c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 s\u1ed1 ghi nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ed3ng h\u1ed3 \u0111o \u0111\u1ebfm \u0111\u1ea1t ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng Vi\u1ec7t Nam l\u1eafp \u0111\u1eb7t t\u1ea1i gi\u1ebfng khai th\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh khai th\u00e1c c\u00e1t nh\u1ecf l\u1ebb c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. H\u1ed9 kinh doanh khai th\u00e1c th\u1ee7 c\u00f4ng, ph\u00e2n t\u00e1n c\u00f3 s\u1ea3n l\u01b0\u1ee3ng d\u1ef1 ki\u1ebfn trong n\u0103m d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n s\u1ea3n l\u01b0\u1ee3ng t\u00e0i nguy\u00ean khai th\u00e1c theo m\u00f9a v\u1ee5 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Tr\u01b0\u1eddng h\u1ee3p 6 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean 2009.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 9110\/THO-NVDTPC do Thu\u1ebf t\u1ec9nh Thanh H\u00f3a ban h\u00e0nh ng\u00e0y 22\/9\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng, t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i c\u1ee7a Th\u00f4ng t\u01b0 135\/2026\/TT-BTC v\u00e0 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 33\/2026\/VBHN-TT-BTC. Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf t\u0103ng c\u01b0\u1eddng si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd th\u1ea5t thu t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, vi\u1ec7c n\u1eafm [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8075,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8073","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\/8073","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=8073"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8073\/revisions"}],"predecessor-version":[{"id":8078,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8073\/revisions\/8078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8075"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}