{"id":8267,"date":"2026-10-07T10:05:03","date_gmt":"2026-10-07T03:05:03","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8267"},"modified":"2026-10-07T10:05:03","modified_gmt":"2026-10-07T03:05:03","slug":"thoi-han-nop-to-khai-thue-gtgt-thang-10-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thoi-han-nop-to-khai-thue-gtgt-thang-10-2026\/","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 khi n\u00e0o?"},"content":{"rendered":"

Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 khi n\u00e0o<\/span><\/a> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 h\u1ea7u h\u1ebft k\u1ebf to\u00e1n doanh nghi\u1ec7p khai thu\u1ebf theo th\u00e1ng \u0111ang t\u00ecm l\u1eddi gi\u1ea3i, b\u1edfi \u0111\u00e2y l\u00e0 k\u1ef3 khai thu\u1ebf \u0111\u1ea7u ti\u00ean sau \u0111\u1ee3t gia h\u1ea1n k\u00e9o d\u00e0i t\u1eeb th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 9\/2026. T\u1eeb ng\u00e0y 1\/7\/2026, <\/span>Law on Tax Administration No. 108\/2025\/QH15<\/span><\/a> and <\/span>Decree 252\/2026\/ND-CP<\/b><\/a> (ban h\u00e0nh ng\u00e0y 30\/6\/2026) ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. To\u00e0n b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf hi\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh m\u1edbi n\u00e0y.<\/span><\/p>\n

Meanwhile, <\/span>Decree 245\/2026\/ND-CP<\/b><\/a> ng\u00e0y 27\/6\/2026 ch\u1ec9 gia h\u1ea1n n\u1ed9p <\/span>VAT<\/span><\/a> cho c\u00e1c k\u1ef3 th\u00e1ng 5, 6, 7, 8, 9 v\u00e0 qu\u00fd II, qu\u00fd III n\u0103m 2026. K\u1ef3 th\u00e1ng 10\/2026 n\u1eb1m ngo\u00e0i danh s\u00e1ch n\u00e0y. Nhi\u1ec1u doanh nghi\u1ec7p quen v\u1edbi nh\u1ecbp gia h\u1ea1n su\u1ed1t n\u1eeda n\u0103m d\u1ec5 ch\u1ee7 quan v\u00e0 tr\u1ec5 h\u1ea1n ngay \u1edf k\u1ef3 \u0111\u1ea7u ti\u00ean ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n tr\u1edf l\u1ea1i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, tr\u00edch d\u1eabn nguy\u00ean v\u0103n quy \u0111\u1ecbnh v\u00e0 chia s\u1ebb kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb MAN – Master Accountant Network.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026<\/figcaption><\/figure>\n
    \n
  • Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 l\u00e0 ng\u00e0y 20\/11\/2026, theo kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n
  • M\u1ed1c n\u00e0y d\u00f9ng \u0111\u1ec3 doanh nghi\u1ec7p khai thu\u1ebf GTGT theo th\u00e1ng g\u1eedi t\u1edd khai m\u1eabu 01\/GTGT (Th\u00f4ng t\u01b0 89\/2026\/TT-BTC) cho k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\/2026.<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf GTGT theo th\u00e1ng, ch\u1ee7 y\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n v\u1ecb t\u1ef1 ch\u1ecdn khai theo th\u00e1ng.<\/span><\/li>\n
  • Thu\u1ebf GTGT th\u00e1ng 10\/2026 kh\u00f4ng thu\u1ed9c di\u1ec7n gia h\u1ea1n theo \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/span><\/li>\n
  • Doanh nghi\u1ec7p n\u00ean ho\u00e0n t\u1ea5t \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc ng\u00e0y 20\/11\/2026 \u0111\u1ec3 tr\u00e1nh n\u1ed9p ch\u1eadm.<\/span><\/li>\n<\/ul>\n

    Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 khi n\u00e0o theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><\/h2>\n

    Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 l\u00e0 <\/span>ng\u00e0y 20\/11\/2026<\/b>. C\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/p>\n

    \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n ra sao?<\/b><\/h3>\n

    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u1ea7n tr\u00edch nguy\u00ean v\u0103n \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm:<\/span><\/p>\n

    \n

    Deadline for filing tax returns<\/b><\/p>\n

      \n
    1. \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
    2. \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
    3. For quarterly tax returns, the deadline for filing tax returns is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises.<\/span><\/li>\n
    4. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo n\u0103m, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo ho\u1eb7c c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/li>\n
    5. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai quy\u1ebft to\u00e1n thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/li>\n
    6. a) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 03 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf;<\/span><\/li>\n
    7. b) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t;<\/span><\/li>\n<\/ol>\n

      \u2026<\/span><\/p>\n<\/blockquote>\n

      C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ed1c 20\/11\/2026 t\u1eeb kho\u1ea3n 2 \u0110i\u1ec1u 10<\/b><\/h3>\n
        \n
      • Thu\u1ebf GTGT th\u00e1ng 10\/2026 l\u00e0 lo\u1ea1i thu\u1ebf khai theo th\u00e1ng.<\/span><\/li>\n
      • Th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf: th\u00e1ng 10\/2026.<\/span><\/li>\n
      • Th\u00e1ng ti\u1ebfp theo: th\u00e1ng 11\/2026.<\/span><\/li>\n
      • “Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20” c\u1ee7a th\u00e1ng 11\/2026, t\u1ee9c <\/span>ng\u00e0y 20\/11\/2026<\/b> (th\u1ee9 S\u00e1u, ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng).<\/span><\/li>\n<\/ul>\n

        N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p t\u1edd khai b\u1ea5t k\u1ef3 ng\u00e0y n\u00e0o t\u1eeb 1\/11\/2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 20\/11\/2026. N\u1ed9p sau m\u1ed1c n\u00e0y l\u00e0 n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n

        \u0110i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc 1\/7\/2026<\/b><\/h3>\n

        V\u1edbi thu\u1ebf khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, kho\u1ea3n 1 \u0110i\u1ec1u 10 t\u00ednh th\u1eddi h\u1ea1n 10 ng\u00e0y “k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf”. Quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y t\u00ednh t\u1eeb ch\u00ednh ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5. Thay \u0111\u1ed5i n\u00e0y tuy nh\u1ecf nh\u01b0ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch \u0111\u1ebfm ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n khi khai v\u00e3ng lai ho\u1eb7c khai theo t\u1eebng l\u1ea7n.<\/span><\/p>\n

        V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u00ednh x\u00e1c h\u1ea1n n\u1ed9p t\u1edd khai GTGT k\u1ef3 th\u00e1ng 10\/2026?<\/b><\/h2>\n

        H\u1ea1n n\u1ed9p t\u1edd khai kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t ng\u00e0y tr\u00ean l\u1ecbch. N\u00f3 quy\u1ebft \u0111\u1ecbnh chi ph\u00ed tu\u00e2n th\u1ee7, d\u00f2ng ti\u1ec1n v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro khi doanh nghi\u1ec7p b\u1ecb ki\u1ec3m tra, ki\u1ec3m to\u00e1n.<\/span><\/p>\n

        Gi\u00e1 tr\u1ecb trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 d\u00f2ng ti\u1ec1n<\/b><\/h3>\n
          \n
        • L\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n:<\/b> s\u1ed1 thu\u1ebf GTGT th\u00e1ng 10\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n, n\u00ean doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb ti\u1ec1n n\u1ed9p ng\u00e2n s\u00e1ch ngay trong th\u00e1ng 11\/2026.<\/span><\/li>\n
        • Tr\u00e1nh chi ph\u00ed ph\u00e1t sinh:<\/b> n\u1ed9p tr\u1ec5 t\u1edd khai c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, k\u00e8m theo ti\u1ec1n ch\u1eadm n\u1ed9p n\u1ebfu s\u1ed1 thu\u1ebf c\u0169ng n\u1ed9p tr\u1ec5.<\/span><\/li>\n
        • Kh\u00f4ng c\u1ed9ng d\u1ed3n \u00e1p l\u1ef1c:<\/b> th\u00e1ng 11 v\u00e0 th\u00e1ng 12\/2026 l\u00e0 giai \u0111o\u1ea1n doanh nghi\u1ec7p v\u1eeba n\u1ed9p thu\u1ebf k\u1ef3 th\u00e1ng 10, th\u00e1ng 11 \u0111\u00fang h\u1ea1n, v\u1eeba ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n c\u1ee7a th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 9.<\/span><\/li>\n<\/ul>\n

          Gi\u00e1 tr\u1ecb trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h3>\n

          T\u1edd khai GTGT l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o m\u00e0 c\u01a1 quan thu\u1ebf d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, m\u1ed9t h\u1ed3 s\u01a1 n\u1ed9p \u0111\u00fang h\u1ea1n, s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 gi\u1ea3m <\/span>tax risk<\/b> khi b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n

          For <\/span>audit<\/b> b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u1edbi t\u1edd khai t\u1eebng k\u1ef3. M\u1ed9t t\u1edd khai n\u1ed9p ch\u1eadm ho\u1eb7c sai s\u1ed1 li\u1ec7u th\u01b0\u1eddng k\u00e9o theo b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 th\u01b0 qu\u1ea3n l\u00fd.<\/span><\/p>\n

          Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026?<\/b><\/h2>\n

          M\u1ed1c 20\/11\/2026 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span>khai thu\u1ebf GTGT theo th\u00e1ng<\/b>. \u0110\u01a1n v\u1ecb khai theo qu\u00fd kh\u00f4ng n\u1ed9p t\u1edd khai ri\u00eang cho th\u00e1ng 10\/2026 m\u00e0 n\u1ed9p t\u1edd khai qu\u00fd IV\/2026.<\/span><\/p>\n

          Ti\u00eau ch\u00ed khai theo th\u00e1ng hay theo qu\u00fd t\u1eeb ng\u00e0y 1\/7\/2026<\/b><\/h3>\n

          T\u1eeb ng\u00e0y 1\/7\/2026, k\u1ef3 khai thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC (ban h\u00e0nh ng\u00e0y 30\/6\/2026). Kho\u1ea3n 1 \u0110i\u1ec1u 19 quy \u0111\u1ecbnh:<\/span><\/p>\n

          \n

          Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng n\u1ebfu c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/p>\n<\/blockquote>\n

          T\u1eeb quy \u0111\u1ecbnh n\u00e0y, c\u00f3 th\u1ec3 chia th\u00e0nh c\u00e1c nh\u00f3m sau:<\/span><\/p>\n

            \n
          • B\u1eaft bu\u1ed9c khai theo th\u00e1ng:<\/b> doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (n\u0103m 2025) <\/span>tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/b>.<\/span><\/li>\n
          • T\u1ef1 ch\u1ecdn khai theo th\u00e1ng:<\/b> doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng nh\u01b0ng kh\u00f4ng ch\u1ecdn khai theo qu\u00fd.<\/span><\/li>\n
          • Doanh nghi\u1ec7p m\u1edbi ho\u1ea1t \u0111\u1ed9ng:<\/b> sau khi s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ee7 12 th\u00e1ng, t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch li\u1ec1n k\u1ec1 ti\u1ebfp theo, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 doanh thu c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc li\u1ec1n k\u1ec1 (\u0111\u1ee7 12 th\u00e1ng) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 khai theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/span><\/li>\n<\/ul>\n

            Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai theo qu\u00fd<\/b><\/h3>\n

            Theo \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khai theo qu\u00fd, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i:<\/span><\/p>\n

              \n
            • Khai thu\u1ebf theo th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo;<\/span><\/li>\n
            • N\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf GTGT theo th\u00e1ng c\u1ee7a c\u00e1c qu\u00fd tr\u01b0\u1edbc \u0111\u00f3;<\/span><\/li>\n
            • X\u00e1c \u0111\u1ecbnh v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai theo qu\u00fd \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c do c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n qua ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span><\/li>\n<\/ul>\n

              \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng MAN g\u1eb7p kh\u00e1 th\u01b0\u1eddng xuy\u00ean khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cho doanh nghi\u1ec7p t\u0103ng tr\u01b0\u1edfng nhanh. Doanh thu n\u0103m 2025 v\u01b0\u1ee3t 50 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng k\u1ebf to\u00e1n v\u1eabn gi\u1eef th\u00f3i quen khai theo qu\u00fd, d\u1eabn \u0111\u1ebfn ph\u1ea3i khai l\u1ea1i c\u1ea3 lo\u1ea1t t\u1edd khai.<\/span><\/p>\n

              C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb quanh k\u1ef3 thu\u1ebf GTGT th\u00e1ng 10\/2026<\/b><\/h2>\n

              Ngo\u00e0i t\u1edd khai th\u00e1ng 10\/2026, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7t n\u00f3 trong l\u1ecbch thu\u1ebf cu\u1ed1i n\u0103m \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t k\u1ef3 n\u00e0o. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y \u00e1p d\u1ee5ng kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n\n\n\n\n\n\n\n
              B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb quanh k\u1ef3 thu\u1ebf GTGT th\u00e1ng 10\/2026<\/b><\/caption>\n
              K\u1ef3 t\u00ednh thu\u1ebf GTGT<\/b><\/td>\nQuy \u0111\u1ecbnh \u00e1p d\u1ee5ng<\/b><\/td>\nNg\u00e0y theo quy \u0111\u1ecbnh<\/b><\/td>\nL\u01b0u \u00fd ng\u00e0y ngh\u1ec9<\/b><\/td>\n<\/tr>\n
              October 2026<\/span><\/td>\nKho\u1ea3n 2 \u0110i\u1ec1u 10 N\u0110 252\/2026<\/span><\/td>\n20\/11\/2026 (th\u1ee9 S\u00e1u)<\/span><\/td>\nNg\u00e0y l\u00e0m vi\u1ec7c, kh\u00f4ng l\u00f9i<\/span><\/td>\n<\/tr>\n
              November 2026<\/span><\/td>\nKho\u1ea3n 2 \u0110i\u1ec1u 10 N\u0110 252\/2026<\/span><\/td>\n20\/12\/2026 (Ch\u1ee7 nh\u1eadt)<\/span><\/td>\nL\u00f9i sang th\u1ee9 Hai 21\/12\/2026<\/span><\/td>\n<\/tr>\n
              Th\u00e1ng 12\/2026<\/span><\/td>\nKho\u1ea3n 2 \u0110i\u1ec1u 10 N\u0110 252\/2026<\/span><\/td>\n20\/01\/2027 (th\u1ee9 T\u01b0)<\/span><\/td>\nNg\u00e0y l\u00e0m vi\u1ec7c, kh\u00f4ng l\u00f9i<\/span><\/td>\n<\/tr>\n
              Fourth quarter of 2026<\/span><\/td>\nKho\u1ea3n 3 \u0110i\u1ec1u 10 N\u0110 252\/2026<\/span><\/td>\n31\/01\/2027 (Ch\u1ee7 nh\u1eadt)<\/span><\/td>\nL\u00f9i sang th\u1ee9 Hai 01\/02\/2027<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Nguy\u00ean t\u1eafc khi h\u1ea1n n\u1ed9p tr\u00f9ng ng\u00e0y ngh\u1ec9<\/b><\/h3>\n

              Theo nguy\u00ean t\u1eafc t\u00ednh th\u1eddi h\u1ea1n c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1, v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u00e0nh thu\u1ebf \u00e1p d\u1ee5ng t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, n\u1ebfu ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf tr\u00f9ng ng\u00e0y ngh\u1ec9 (th\u1ee9 B\u1ea3y, Ch\u1ee7 nh\u1eadt, l\u1ec5 T\u1ebft) th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. K\u1ef3 th\u00e1ng 10\/2026 kh\u00f4ng ch\u1ecbu \u1ea3nh h\u01b0\u1edfng v\u00ec 20\/11\/2026 l\u00e0 th\u1ee9 S\u00e1u. V\u1edbi c\u00e1c k\u1ef3 kh\u00e1c, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu l\u1ecbch n\u1ed9p h\u1ed3 s\u01a1 do c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1.<\/span><\/p>\n

              H\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf GTGT th\u00e1ng 10\/2026<\/b><\/h3>\n

              Theo nguy\u00ean t\u1eafc \u0111\u00e3 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh t\u1eeb Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (kho\u1ea3n 1 \u0110i\u1ec1u 55), khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. C\u00e1c m\u1ed1c gia h\u1ea1n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean n\u1ec1n t\u1ea3ng n\u00e0y. V\u00ec k\u1ef3 th\u00e1ng 10\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb n\u1ed9p <\/span>c\u1ea3 t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf<\/b> ch\u1eadm nh\u1ea5t ng\u00e0y 20\/11\/2026, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n

              Ph\u00e2n bi\u1ec7t ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/b><\/h3>\n
                \n
              • Ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/b> x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh khi t\u1edd khai n\u1ed9p sau 20\/11\/2026. T\u1eeb n\u0103m 2026, vi\u1ec7c x\u1eed ph\u1ea1t ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 310\/2025\/N\u0110-CP. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ch\u1eadm t\u1eeb 01 \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec ch\u1ec9 b\u1ecb c\u1ea3nh c\u00e1o.<\/span><\/li>\n
              • Ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p tr\u1ec5, theo s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p. \u0110\u00e2y l\u00e0 kho\u1ea3n kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n

                Thu\u1ebf GTGT th\u00e1ng 10\/2026 c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p kh\u00f4ng?<\/b><\/h2>\n

                Kh\u00f4ng.<\/b> Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ng\u00e0y 27\/6\/2026 v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t trong n\u0103m 2026 kh\u00f4ng li\u1ec7t k\u00ea k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 10\/2026 trong danh s\u00e1ch \u0111\u01b0\u1ee3c gia h\u1ea1n. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh (27\/6\/2026) \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/12\/2026.<\/span><\/p>\n

                Tr\u00edch nguy\u00ean v\u0103n \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/b><\/h3>\n

                Extension period<\/b><\/p>\n

                \n

                1<\/span>. <\/b>Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ph\u00e2n b\u1ed5, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh) t\u1ed1i \u0111a l\u00e0 05 th\u00e1ng.<\/span><\/p>\n

                Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1ed1i \u0111a l\u00e0 05 th\u00e1ng.<\/span><\/p>\n

                Specifically as follows:<\/span><\/p>\n

                a) K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 5 n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2026;<\/span><\/p>\n

                b) K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6, th\u00e1ng 7, th\u00e1ng 8 v\u00e0 th\u00e1ng 9 n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 21 th\u00e1ng 12 n\u0103m 2026;<\/span><\/p>\n

                c) K\u1ef3 t\u00ednh thu\u1ebf qu\u00fd II n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026;<\/span><\/p>\n

                d) K\u1ef3 t\u00ednh thu\u1ebf qu\u00fd III n\u0103m 2026 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2026.<\/span><\/p>\n

                …<\/span><\/p>\n<\/blockquote>\n

                Nh\u01b0 v\u1eady, c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n ch\u1ec9 g\u1ed3m th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 9\/2026 v\u00e0 qu\u00fd II, qu\u00fd III\/2026. <\/span>Thu\u1ebf GTGT th\u00e1ng 10\/2026 kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/b><\/p>\n

                Ba \u0111i\u1ec3m d\u1ec5 hi\u1ec3u nh\u1ea7m v\u1ec1 gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026<\/b><\/h3>\n
                  \n
                • Gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, kh\u00f4ng gia h\u1ea1n n\u1ed9p t\u1edd khai.<\/b> \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn k\u00ea khai, n\u1ed9p t\u1edd khai GTGT theo th\u00e1ng, qu\u00fd theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, ch\u1ec9 ch\u01b0a ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n
                • Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p.<\/b> Ch\u1ec9 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng, ng\u00e0nh ngh\u1ec1 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 245\/2026 m\u1edbi \u0111\u01b0\u1ee3c gia h\u1ea1n. H\u1ea1n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02\/11\/2026; g\u1eedi sau ng\u00e0y n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n
                • Kh\u00f4ng \u00e1p d\u1ee5ng cho thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u.<\/b><\/li>\n<\/ul>\n

                  H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf: hai d\u00f2ng ti\u1ec1n c\u00f9ng d\u1ed3n v\u00e0o th\u00e1ng 11\/2026<\/b><\/h3>\n

                  V\u1edbi doanh nghi\u1ec7p khai theo th\u00e1ng v\u00e0 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n, ng\u00e0y 20\/11\/2026 tr\u00f9ng c\u1ea3 hai ngh\u0129a v\u1ee5: n\u1ed9p t\u1edd khai, ti\u1ec1n thu\u1ebf k\u1ef3 th\u00e1ng 10\/2026 (kh\u00f4ng gia h\u1ea1n) v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf k\u1ef3 th\u00e1ng 5\/2026 \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 MAN khuy\u1ebfn ngh\u1ecb k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n t\u1eeb \u0111\u1ea7u th\u00e1ng 11.<\/span><\/p>\n

                  T\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 d\u00f9ng m\u1eabu n\u00e0o?<\/b><\/h2>\n

                  K\u1ef3 th\u00e1ng 10\/2026 s\u1eed d\u1ee5ng <\/span>t\u1edd khai thu\u1ebf GTGT m\u1eabu 01\/GTGT<\/b> ban h\u00e0nh t\u1ea1i Ph\u1ee5 l\u1ee5c 1 k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/7\/2026. Th\u00f4ng t\u01b0 n\u00e0y do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n

                  V\u0103n b\u1ea3n g\u1ed1c n\u00eau c\u0103n c\u1ee9 nh\u01b0 sau: “C\u0103n c\u1ee9 Ph\u1ee5 l\u1ee5c 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 t\u1edd khai thu\u1ebf GTGT \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2026”. M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u1ef1c h\u00e0nh:<\/span><\/p>\n

                    \n
                  • M\u1eabu t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026.<\/span><\/li>\n
                  • K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra ph\u1ea7n m\u1ec1m khai thu\u1ebf \u0111\u00e3 c\u1eadp nh\u1eadt m\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026 tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai k\u1ef3 th\u00e1ng 10\/2026.<\/span><\/li>\n
                  • Khi l\u1eadp t\u1edd khai, \u0111\u1ecdc k\u1ef9 h\u01b0\u1edbng d\u1eabn t\u1eebng ch\u1ec9 ti\u00eau t\u1ea1i Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, kh\u00f4ng ghi theo th\u00f3i quen c\u0169.<\/span><\/li>\n<\/ul>\n

                    Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026?<\/b><\/h2>\n

                    Kh\u00f4ng ph\u1ea3i m\u1ecdi \u0111\u01a1n v\u1ecb \u0111\u1ec1u ph\u1ea3i n\u1ed9p t\u1edd khai cho t\u1eebng k\u1ef3. \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, g\u1ed3m:<\/span><\/p>\n

                      \n
                    1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n
                    2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 17 \u0110i\u1ec1u 4, thu nh\u1eadp c\u1ee7a chuy\u00ean gia t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 19 \u0110i\u1ec1u 4 v\u00e0 c\u00e1c kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025.<\/span><\/li>\n
                    3. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
                    4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n
                    5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, tr\u1eeb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n
                    6. Ng\u01b0\u1eddi khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng, qu\u00fd m\u00e0 trong th\u00e1ng, qu\u00fd \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn thu nh\u1eadp.<\/span>\n