{"id":8423,"date":"2026-10-15T09:22:44","date_gmt":"2026-10-15T02:22:44","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8423"},"modified":"2026-10-15T09:26:44","modified_gmt":"2026-10-15T02:26:44","slug":"mau-de-nghi-gia-han-thue-tndn-tam-nop-quy-3-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/mau-de-nghi-gia-han-thue-tndn-tam-nop-quy-3-2026\/","title":{"rendered":"T\u1ea3i m\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/tai-mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-tndn-tam-nop-quy-32026-o-dau-233825.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ea3i M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m ngay trong th\u00e1ng 10\/2026 n\u1ebfu mu\u1ed1n h\u01b0\u1edfng ch\u00ednh s\u00e1ch gia h\u1ea1n theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-245-2026-ND-CP-gia-han-thoi-han-nop-thue-gia-tri-gia-tang-tien-thue-dat-trong-2026-712354.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 245\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 27\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7. Theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III\/2026 \u0111\u01b0\u1ee3c gia h\u1ea1n 2 th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/12\/2026. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u00f3t g\u1eedi v\u0103n b\u1ea3n n\u00e0y l\u00e0 ng\u00e0y 02\/11\/2026 n\u1ebfu kh\u00f4ng n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf. Song song \u0111\u00f3, <\/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;\"> instruct <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Tax Administration No. 108\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026, quy \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u1ed5ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p 4 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80% s\u1ed1 quy\u1ebft to\u00e1n n\u0103m. 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, c\u00e1ch \u0111i\u1ec1n m\u1eabu v\u00e0 kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1eeb MAN &#8211; Master Accountant Network.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/pl2-245-gia-han-tam-nop.doc\">T\u1ea3i v\u1ec1 M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026<\/a><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026<\/b><\/h2>\n<figure id=\"attachment_8427\" aria-describedby=\"caption-attachment-8427\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8427\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Mau-de-nghi-gia-han-thue-TNDN-tam-nop-Quy-3_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Mau-de-nghi-gia-han-thue-TNDN-tam-nop-Quy-3_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Mau-de-nghi-gia-han-thue-TNDN-tam-nop-Quy-3_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Mau-de-nghi-gia-han-thue-TNDN-tam-nop-Quy-3_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Mau-de-nghi-gia-han-thue-TNDN-tam-nop-Quy-3_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Mau-de-nghi-gia-han-thue-TNDN-tam-nop-Quy-3_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8427\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p l\u00e0 &#8220;V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t&#8221; theo Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u0103m 2026, trong \u0111\u00f3 c\u00f3 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd II v\u00e0 qu\u00fd III\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: g\u1eedi c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c qu\u00fd); n\u1ebfu kh\u00f4ng g\u1eedi c\u00f9ng th\u00ec ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III\/2026 \u0111\u01b0\u1ee3c gia h\u1ea1n 2 th\u00e1ng, ch\u1eadm nh\u1ea5t n\u1ed9p ng\u00e0y 30\/12\/2026, kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea3i M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026 \u1edf \u0111\u00e2u?<\/b><\/h2>\n<figure id=\"attachment_8425\" aria-describedby=\"caption-attachment-8425\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8425\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-Mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-TNDN-tam-nop-Quy-3_2026-o-dau.jpg\" alt=\"T\u1ea3i M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026 \u1edf \u0111\u00e2u?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-Mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-TNDN-tam-nop-Quy-3_2026-o-dau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-Mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-TNDN-tam-nop-Quy-3_2026-o-dau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-Mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-TNDN-tam-nop-Quy-3_2026-o-dau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-Mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-TNDN-tam-nop-Quy-3_2026-o-dau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tai-Mau-de-nghi-gia-han-thoi-gian-nop-tien-thue-TNDN-tam-nop-Quy-3_2026-o-dau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8425\" class=\"wp-caption-text\">T\u1ea3i M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026 \u1edf \u0111\u00e2u?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: m\u1eabu n\u1eb1m t\u1ea1i <\/span><b>Ph\u1ee5 l\u1ee5c II<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i b\u1ea3n .doc c\u1ee7a Ph\u1ee5 l\u1ee5c II tr\u00ean c\u00e1c c\u1ed5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, ho\u1eb7c tra c\u1ee9u to\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP \u0111\u1ec3 l\u1ea5y m\u1eabu g\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh m\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n l\u00e0 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. Nguy\u00ean v\u0103n quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8220;Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n gia h\u1ea1n<\/span><\/i> <i><span style=\"font-weight: 400;\">&#8230;<\/span><\/i> <i><span style=\"font-weight: 400;\">2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n) l\u1ea7n \u0111\u1ea7u ho\u1eb7c thay th\u1ebf khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t (b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed; g\u1eedi b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh) theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng (ho\u1eb7c theo qu\u00fd) theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c theo qu\u00fd) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026.<\/span><\/i> <i><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n \u0111\u00e3 ti\u1ebfp nh\u1eadn \u0111\u1ec3 th\u1ef1c hi\u1ec7n gia h\u1ea1n \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m c\u1ea3 c\u00e1c k\u1ef3 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/span><\/i> <i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gia h\u1ea1n thu\u1ed9c nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kh\u00e1c nhau th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n th\u00f4ng tin V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u00f3 li\u00ean quan.<\/span><\/i> <i><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/i><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra 4 \u0111i\u1ec3m c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1eabu \u00e1p d\u1ee5ng: Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a m\u1eabu: <\/span><b>&#8220;V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t&#8221;<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u1ea7n g\u1eedi: m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n. Ch\u1ec9 g\u1eedi l\u1ea1i v\u0103n b\u1ea3n thay th\u1ebf khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi gia h\u1ea1n: bao g\u1ed3m c\u1ea3 c\u00e1c k\u1ef3 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi v\u0103n b\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o c\u1ea7n l\u01b0u \u00fd khi \u0111i\u1ec1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111i\u1ec1n m\u1eabu, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u00ecnh thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o. Theo h\u01b0\u1edbng d\u1eabn k\u00e8m m\u1eabu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c I:<\/b><span style=\"font-weight: 400;\"> NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba 2017 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP ng\u00e0y 26\/8\/2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c II:<\/b><span style=\"font-weight: 400;\"> NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 36\/2025\/Q\u0110-TTg ng\u00e0y 29\/9\/2025; Ngh\u1ecb \u0111\u1ecbnh 111\/2015\/N\u0110-CP ng\u00e0y 03\/11\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 205\/2025\/N\u0110-CP ng\u00e0y 14\/7\/2025); Quy\u1ebft \u0111\u1ecbnh 319\/Q\u0110-TTg n\u0103m 2018 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ch\u1ec9 g\u1eedi 01 l\u1ea7n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec \u0111\u00e2y l\u00e0 c\u01a1 ch\u1ebf &#8220;t\u1ef1 x\u00e1c \u0111\u1ecbnh&#8221;, tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a th\u00f4ng tin thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p. \u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m c\u00e1c chuy\u00ean gia t\u1ea1i MAN th\u01b0\u1eddng y\u00eau c\u1ea7u kh\u00e1ch h\u00e0ng r\u00e0 so\u00e1t k\u1ef9 nh\u1ea5t tr\u01b0\u1edbc khi k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 nh\u1eefng ph\u01b0\u01a1ng th\u1ee9c n\u00e0o \u0111\u1ec3 n\u1ed9p M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, g\u1eedi t\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kinh nghi\u1ec7m c\u1ee7a MAN, ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed n\u00ean \u0111\u01b0\u1ee3c \u01b0u ti\u00ean. L\u00fd do r\u1ea5t th\u1ef1c t\u1ebf: h\u1ec7 th\u1ed1ng tr\u1ea3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn, gi\u00fap doanh nghi\u1ec7p c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 th\u1eddi \u0111i\u1ec3m g\u1eedi n\u1ebfu ph\u00e1t sinh tranh ch\u1ea5p v\u1ec1 ti\u1ec1n ch\u1eadm n\u1ed9p sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?<\/b><\/h2>\n<figure id=\"attachment_8424\" aria-describedby=\"caption-attachment-8424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8424\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Mau-de-nghi-gia-han-thue-TNDN-tam-nop-co-vai-tro-gi-trong-quan-tri-tai-chinh-va-thue.jpg\" alt=\"M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Mau-de-nghi-gia-han-thue-TNDN-tam-nop-co-vai-tro-gi-trong-quan-tri-tai-chinh-va-thue.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Mau-de-nghi-gia-han-thue-TNDN-tam-nop-co-vai-tro-gi-trong-quan-tri-tai-chinh-va-thue-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Mau-de-nghi-gia-han-thue-TNDN-tam-nop-co-vai-tro-gi-trong-quan-tri-tai-chinh-va-thue-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Mau-de-nghi-gia-han-thue-TNDN-tam-nop-co-vai-tro-gi-trong-quan-tri-tai-chinh-va-thue-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Mau-de-nghi-gia-han-thue-TNDN-tam-nop-co-vai-tro-gi-trong-quan-tri-tai-chinh-va-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8424\" class=\"wp-caption-text\">M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gia h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 mi\u1ec5n hay gi\u1ea3m thu\u1ebf. Doanh nghi\u1ec7p v\u1eabn n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf, ch\u1ec9 l\u00e0 \u0111\u01b0\u1ee3c l\u00f9i th\u1eddi \u0111i\u1ec3m n\u1ed9p. Tuy v\u1eady, gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng nh\u1ecf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f2ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1m n\u1ed9p qu\u00fd III\/2026 \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i th\u00eam 2 th\u00e1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed v\u1ed1n:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p \u0111ang vay ng\u00e2n h\u00e0ng c\u00f3 th\u1ec3 gi\u1ea3m nhu c\u1ea7u vay ng\u1eafn h\u1ea1n trong giai \u0111o\u1ea1n cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7:<\/b><span style=\"font-weight: 400;\"> trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n, c\u01a1 quan thu\u1ebf kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu\u1ed9c di\u1ec7n gia h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Auditing:<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n v\u00e0 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea3i tr\u00ecnh khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 thu\u1ebf ph\u1ea3i n\u1ed9p cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecf qua ch\u00ednh s\u00e1ch gia h\u1ea1n v\u00ec ngh\u0129 th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p. Th\u1ef1c t\u1ebf, ch\u1ec9 c\u1ea7n m\u1ed9t v\u0103n b\u1ea3n g\u1eedi m\u1ed9t l\u1ea7n l\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 thu\u1ed9c di\u1ec7n gia h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c gia h\u1ea1n. Theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n g\u1ed3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c thu\u1ed9c danh m\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh v\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t thu\u1ed9c c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ri\u00eang thu\u1ebf TNDN t\u1ea1m n\u1ed9p, c\u1ea7n th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP (v\u00ed d\u1ee5: doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd II ho\u1eb7c qu\u00fd III\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n theo M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c II \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<\/ul>\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 doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu m\u00e3 ng\u00e0nh kinh t\u1ebf th\u1ef1c t\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o ng\u00e0nh \u0111\u0103ng k\u00fd tr\u00ean gi\u1ea5y ph\u00e9p. \u0110\u00e2y l\u00e0 ch\u1ed7 d\u1ec5 ph\u00e1t sinh <\/span><b>tax risk<\/b><span style=\"font-weight: 400;\"> khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng khi gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn sai s\u00f3t \u0111\u1ebfn t\u1eeb vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa h\u1ea1n g\u1eedi v\u0103n b\u1ea3n v\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf sau gia h\u1ea1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c ch\u00ednh:<\/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 m\u1ed1c th\u1eddi gian quan tr\u1ecdng khi gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p n\u0103m 2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 59.6224%; text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><b>Extension period<\/b><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.6224%;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd II\/2026<\/span><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">3 months<\/span><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><span style=\"font-weight: 400;\">02\/11\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.6224%;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III\/2026<\/span><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">2 months<\/span><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><span style=\"font-weight: 400;\">30\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.6224%;\"><span style=\"font-weight: 400;\">G\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n (n\u1ebfu kh\u00f4ng n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf)<\/span><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><span style=\"font-weight: 400;\">02\/11\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.6224%;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT, thu\u1ebf TNCN c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh (k\u1ef3 th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 9 ho\u1eb7c qu\u00fd II, qu\u00fd III\/2026)<\/span><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">Maximum 5 months<\/span><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u1eebng k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.6224%;\"><span style=\"font-weight: 400;\">50% s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u00e1t sinh ph\u1ea3i n\u1ed9p n\u0103m 2026<\/span><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">5 months<\/span><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><span style=\"font-weight: 400;\">Theo k\u1ef3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.6224%;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 27\/6\/2026<\/span><\/td>\n<td style=\"width: 18.7364%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn h\u1ebft 30\/12\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u00eam v\u1ec1 th\u1eddi h\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh chung, th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo (\u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n sau khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n, s\u1ed1 ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam do khai b\u1ed5 sung <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau th\u1eddi gian gia h\u1ea1n, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 3\/2026 bao nhi\u00eau %?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111i k\u00e8m v\u1edbi vi\u1ec7c gia h\u1ea1n. Hi\u1ec7n nay, ph\u00e1p lu\u1eadt kh\u00f4ng \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo t\u1eebng qu\u00fd cho doanh nghi\u1ec7p ph\u00e1t sinh ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p. C\u0103n c\u1ee9 l\u00e0 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8220;T\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo qu\u00fd<\/span><\/i> <i><span style=\"font-weight: 400;\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p theo qu\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf, kho\u1ea3n thu kh\u00e1c sau:<\/span><\/i> <i><span style=\"font-weight: 400;\">a) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/i> <i><span style=\"font-weight: 400;\">b) L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/i> <i><span style=\"font-weight: 400;\">2. Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/i> <i><span style=\"font-weight: 400;\">3. Ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c:<\/span><\/i> <i><span style=\"font-weight: 400;\">a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1ea1m n\u1ed9p h\u1eb1ng qu\u00fd nh\u01b0ng t\u1ed5ng s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai;<\/span><\/i> <i><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 04 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc c\u1ee7a ng\u00e0y s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung;<\/span><\/i> <i><span style=\"font-weight: 400;\">c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi doanh nghi\u1ec7p \u0111\u00e3 khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ebfu ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p so v\u1edbi s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.&#8221;<\/span><\/i><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN l\u00e0 kho\u1ea3n doanh nghi\u1ec7p ph\u1ea3i t\u1ea1m n\u1ed9p theo qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 t\u1ea1m n\u1ed9p m\u1ed7i qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc b\u1eaft bu\u1ed9c: <\/span><b>t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80%<\/b><span style=\"font-weight: 400;\"> s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf c\u1ea7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 3\/2026 l\u00e0 bao nhi\u00eau %.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u00e1ch ph\u00e2n b\u1ed5 s\u1ed1 t\u1ea1m n\u1ed9p qu\u00fd 3 v\u00e0 qu\u00fd 4 nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: n\u1ebfu s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m l\u00e0 1 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong 04 qu\u00fd ph\u1ea3i \u0111\u1ea1t \u00edt nh\u1ea5t 800 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 gi\u1eefa c\u00e1c qu\u00fd kh\u00e1c nhau, mi\u1ec5n t\u1ed5ng c\u1ea3 n\u0103m kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c 80%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e2n \u0111\u1ed1i l\u1ea1i 2 kho\u1ea3n \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 1\/2026 v\u00e0 qu\u00fd 2\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 cho qu\u00fd 3 v\u00e0 qu\u00fd 4 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed5ng s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p \u00edt nh\u1ea5t l\u00e0 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu t\u1ed5ng \u0111\u00e3 t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n 80%, ph\u1ea7n n\u1ed9p thi\u1ebfu c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 24 n\u00eau tr\u00ean. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 t\u1ea1m n\u1ed9p c\u00e1c qu\u00fd sau khi c\u00f3 d\u1ea5u hi\u1ec7u s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111ang th\u1ea5p h\u01a1n m\u1ee9c y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ch\u1ec9 l\u00f9i <\/span><b>th\u1eddi h\u1ea1n n\u1ed9p<\/b><span style=\"font-weight: 400;\"> s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p qu\u00fd II, qu\u00fd III\/2026. Ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p theo qu\u00fd, g\u1ed3m nguy\u00ean t\u1eafc t\u1ed5ng 4 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 80%, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n v\u00ec k\u1ebft qu\u1ea3 kinh doanh suy gi\u1ea3m, th\u1eadm ch\u00ed l\u1ed7. Khi \u0111\u00f3, quy \u0111\u1ecbnh chuy\u1ec3n l\u1ed7 tr\u1edf n\u00ean quan tr\u1ecdng. C\u0103n c\u1ee9 \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">&#8220;Chuy\u1ec3n l\u1ed7<\/span><\/i> <i><span style=\"font-weight: 400;\">1. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau; s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/i> <i><span style=\"font-weight: 400;\">2. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/i> <i><span style=\"font-weight: 400;\">3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.&#8221;<\/span><\/i><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c <\/span><b>kh\u00f4ng qu\u00e1 05 n\u0103m<\/b><span style=\"font-weight: 400;\">, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n ho\u1eb7c quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ch\u00ednh ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap k\u1ebf to\u00e1n tra c\u1ee9u nhanh c\u00e1c v\u0103n b\u1ea3n c\u1ea7n n\u1eafm:<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 23.0211%;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center; width: 29.3391%;\"><b>Number and date of issuance<\/b><\/td>\n<td style=\"text-align: center; width: 46.9136%;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n thu\u1ebf n\u0103m 2026<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">245\/2026\/N\u0110-CP, ng\u00e0y 27\/6\/2026<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">Gia h\u1ea1n thu\u1ebf GTGT, TNDN, TNCN, ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2026; Ph\u1ee5 l\u1ee5c II l\u00e0 m\u1eabu V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n; hi\u1ec7u l\u1ef1c t\u1eeb 27\/6\/2026 \u0111\u1ebfn h\u1ebft 30\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">252\/2026\/N\u0110-CP, ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 24 quy \u0111\u1ecbnh t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd, nguy\u00ean t\u1eafc 80%; hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Law on Tax Administration<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">108\/2025\/QH15, th\u00f4ng qua ng\u00e0y 10\/12\/2025<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">Lu\u1eadt g\u1ed1c v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Circular guiding the Law on Tax Administration<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">89\/2026\/TT-BTC, ng\u00e0y 30\/6\/2026<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Corporate Income Tax Law 2025<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">67\/2025\/QH15<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 16 quy \u0111\u1ecbnh chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 05 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Law on Support for Small and Medium Enterprises 2017<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">2017<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ef1 x\u00e1c \u0111\u1ecbnh M\u1ee5c I c\u1ee7a m\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt H\u1ed7 tr\u1ee3 DNNVV<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">80\/2021\/N\u0110-CP, ng\u00e0y 26\/8\/2021<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ef1 x\u00e1c \u0111\u1ecbnh M\u1ee5c I c\u1ee7a m\u1eabu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">36\/2025\/Q\u0110-TTg, ng\u00e0y 29\/9\/2025<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ef1 x\u00e1c \u0111\u1ecbnh M\u1ee5c II c\u1ee7a m\u1eabu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 ph\u00e1t tri\u1ec3n c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">111\/2015\/N\u0110-CP, ng\u00e0y 03\/11\/2015 (s\u1eeda \u0111\u1ed5i b\u1edfi 205\/2025\/N\u0110-CP ng\u00e0y 14\/7\/2025)<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ef1 x\u00e1c \u0111\u1ecbnh M\u1ee5c II c\u1ee7a m\u1eabu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ng\u00e0nh c\u01a1 kh\u00ed Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">319\/Q\u0110-TTg n\u0103m 2018<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ef1 x\u00e1c \u0111\u1ecbnh M\u1ee5c II c\u1ee7a m\u1eabu<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0211%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh gia h\u1ea1n thu\u1ebf n\u0103m 2025 (tham chi\u1ebfu)<\/span><\/td>\n<td style=\"width: 29.3391%;\"><span style=\"font-weight: 400;\">82\/2025\/N\u0110-CP, ng\u00e0y 02\/4\/2025<\/span><\/td>\n<td style=\"width: 46.9136%;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gia h\u1ea1n t\u01b0\u01a1ng t\u1ef1 c\u1ee7a n\u0103m 2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p th\u1ee7y s\u1ea3n x\u1eed l\u00fd gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026 ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh s\u00e1ch, MAN x\u00e2y d\u1ef1ng t\u00ecnh hu\u1ed1ng minh h\u1ecda d\u01b0\u1edbi \u0111\u00e2y. S\u1ed1 li\u1ec7u mang t\u00ednh gi\u1ea3 \u0111\u1ecbnh, d\u00f9ng \u0111\u1ec3 gi\u1ea3i th\u00edch c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong l\u0129nh v\u1ef1c th\u1ee7y s\u1ea3n, k\u00ea khai, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. K\u1ebf to\u00e1n \u01b0\u1edbc t\u00ednh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m 2026 l\u00e0 2,4 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u1eady, t\u1ed5ng s\u1ed1 t\u1ea1m n\u1ed9p 4 qu\u00fd t\u1ed1i thi\u1ec3u ph\u1ea3i \u0111\u1ea1t 80% x 2,4 t\u1ef7 = 1,92 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>How to handle it<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00fd 1\/2026: \u0111\u00e3 t\u1ea1m n\u1ed9p 400 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00fd 2\/2026: s\u1ed1 t\u1ea1m n\u1ed9p 450 tri\u1ec7u \u0111\u1ed3ng, \u0111\u01b0\u1ee3c gia h\u1ea1n 3 th\u00e1ng, n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00fd 3\/2026: s\u1ed1 t\u1ea1m n\u1ed9p 600 tri\u1ec7u \u0111\u1ed3ng, \u0111\u01b0\u1ee3c gia h\u1ea1n 2 th\u00e1ng, n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 30\/12\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n theo Ph\u1ee5 l\u1ee5c II b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd, ch\u1ec9 g\u1eedi m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u00fd 4\/2026: c\u1ea7n t\u1ea1m n\u1ed9p t\u1ed1i thi\u1ec3u 1,92 t\u1ef7 &#8211; (400 + 450 + 600) tri\u1ec7u = 470 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Result<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ea1n n\u1ed9p s\u1ed1 t\u1ea1m n\u1ed9p qu\u00fd 3 (600 tri\u1ec7u)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd 4\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No later than December 30, 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n gi\u1eef l\u1ea1i th\u00eam trong d\u00f2ng ti\u1ec1n (qu\u00fd 2 v\u00e0 qu\u00fd 3)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0 dong<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,05 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ti\u1ebft ki\u1ec7m \u01b0\u1edbc t\u00ednh (gi\u1ea3 \u0111\u1ecbnh l\u00e3i su\u1ea5t 8%\/n\u0103m)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0 dong<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng 17 tri\u1ec7u \u0111\u1ed3ng (9 tri\u1ec7u cho qu\u00fd 2, 8 tri\u1ec7u cho qu\u00fd 3)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian gia h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecb t\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay: 450 tri\u1ec7u x 8% x 3\/12 = 9 tri\u1ec7u \u0111\u1ed3ng; 600 tri\u1ec7u x 8% x 2\/12 = 8 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong t\u00ecnh hu\u1ed1ng n\u00e0y: n\u1ebfu sau ng\u00e0y 30\/12\/2026 C\u00f4ng ty Y khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf qu\u00fd 3, ph\u1ea7n t\u0103ng th\u00eam s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua nhi\u1ec1u m\u00f9a gia h\u1ea1n thu\u1ebf t\u1eeb n\u0103m 2020 \u0111\u1ebfn nay, \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y c\u00e1c r\u1ee7i ro sau l\u1eb7p l\u1ea1i th\u01b0\u1eddng xuy\u00ean. M\u1ed7i r\u1ee7i ro \u0111\u1ec1u c\u00f3 c\u00e1ch ph\u00f2ng tr\u00e1nh c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: T\u1ef1 x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n y\u00eau c\u1ea7u NNT t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ea1i M\u1ee5c I v\u00e0 M\u1ee5c II. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0ng v\u1eabn k\u00ea khai, khi ki\u1ec3m tra sau, s\u1ed1 thu\u1ebf &#8220;\u0111\u01b0\u1ee3c gia h\u1ea1n&#8221; s\u1ebd tr\u1edf th\u00e0nh s\u1ed1 n\u1ed9p ch\u1eadm.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd: \u0111\u1ed1i chi\u1ebfu ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf v\u1edbi danh m\u1ee5c ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP v\u00e0 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf theo Quy\u1ebft \u0111\u1ecbnh 36\/2025\/Q\u0110-TTg.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, c\u01a1 c\u1ea5u doanh thu theo ng\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Nh\u1ea7m h\u1ea1n g\u1eedi v\u0103n b\u1ea3n v\u1edbi h\u1ea1n n\u1ed9p ti\u1ec1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00edt k\u1ebf to\u00e1n ngh\u0129 30\/12\/2026 l\u00e0 h\u1ea1n g\u1eedi v\u0103n b\u1ea3n. Th\u1ef1c t\u1ebf, v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb n\u1ebfu kh\u00f4ng n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec ch\u1eadm nh\u1ea5t ng\u00e0y <\/span><b>02\/11\/2026<\/b><span style=\"font-weight: 400;\">. Ng\u00e0y 30\/12\/2026 l\u00e0 h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III sau gia h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: T\u1ea1m n\u1ed9p th\u1ea5p \u0111\u1ec3 &#8220;t\u1eadn d\u1ee5ng&#8221; gia h\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u1ed1 t\u00ecnh khai th\u1ea5p s\u1ed1 t\u1ea1m n\u1ed9p qu\u00fd 3 v\u00ec ngh\u0129 \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n. C\u00e1ch l\u00e0m n\u00e0y \u0111i ng\u01b0\u1ee3c nguy\u00ean t\u1eafc 80% t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. N\u1ebfu t\u1ed5ng 4 qu\u00fd th\u1ea5p h\u01a1n 80% s\u1ed1 quy\u1ebft to\u00e1n, ph\u1ea7n thi\u1ebfu b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp theo h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Khai b\u1ed5 sung sau khi h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi khai b\u1ed5 sung t\u0103ng s\u1ed1 thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n sau khi h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n, ph\u1ea7n t\u0103ng th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u qu\u00fd 3 tr\u01b0\u1edbc ng\u00e0y 30\/12\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Kh\u00f4ng theo d\u00f5i s\u1ed1 d\u01b0 thu\u1ebf \u1edf nhi\u1ec1u \u0111\u1ecba b\u00e0n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n th\u00f4ng tin v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb cho c\u01a1 quan thu\u1ebf li\u00ean quan. Tuy v\u1eady, doanh nghi\u1ec7p v\u1eabn n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ngh\u0129a v\u1ee5 tr\u00ean c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i t\u1eebng \u0111\u1ecba b\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 l\u1eadp b\u1ea3ng theo d\u00f5i ri\u00eang cho t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n, g\u1ed3m: s\u1ed1 thu\u1ebf, h\u1ea1n n\u1ed9p g\u1ed1c, h\u1ea1n n\u1ed9p sau gia h\u1ea1n, ng\u00e0y n\u1ed9p th\u1ef1c t\u1ebf. B\u1ea3ng n\u00e0y v\u1eeba gi\u00fap ki\u1ec3m so\u00e1t <\/span><b>tax risk<\/b><span style=\"font-weight: 400;\">, v\u1eeba l\u00e0 t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh khi <\/span><b>audit<\/b><span style=\"font-weight: 400;\"> b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 3\/2026 l\u00e0 V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Ph\u1ee5 l\u1ee5c II Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. Ch\u1ec9 m\u1ed9t v\u0103n b\u1ea3n g\u1eedi \u0111\u00fang h\u1ea1n, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f3 th\u1ec3 l\u00f9i h\u1ea1n n\u1ed9p thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III \u0111\u1ebfn 30\/12\/2026 m\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p. \u0110i k\u00e8m l\u00e0 y\u00eau c\u1ea7u gi\u1eef \u0111\u00fang nguy\u00ean t\u1eafc t\u1ea1m n\u1ed9p t\u1ed1i thi\u1ec3u 80% v\u00e0 tr\u00e1nh khai b\u1ed5 sung sau khi h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n.<\/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 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n cu\u1ed1i g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n g\u1eedi c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng (ho\u1eb7c qu\u00fd). N\u1ebfu kh\u00f4ng g\u1eedi c\u00f9ng, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02\/11\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 3\/2026 \u0111\u01b0\u1ee3c gia h\u1ea1n bao l\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c gia h\u1ea1n 2 th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/12\/2026. S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd 2\/2026 \u0111\u01b0\u1ee3c gia h\u1ea1n 3 th\u00e1ng, ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u00e3 n\u1ed9p t\u1edd khai qu\u00fd 3 nh\u01b0ng ch\u01b0a g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u00ec c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu g\u1eedi v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n gia h\u1ea1n cho to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf thu\u1ed9c di\u1ec7n gia h\u1ea1n, bao g\u1ed3m c\u1ea3 c\u00e1c k\u1ef3 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m g\u1eedi v\u0103n b\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u00f3 ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1m n\u1ed9p 80% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p; ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p theo qu\u00fd th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 l\u1ed7 c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau; s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ea3i M\u1eabu \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p Qu\u00fd 3\/2026 l\u00e0 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m ngay trong th\u00e1ng 10\/2026 n\u1ebfu mu\u1ed1n h\u01b0\u1edfng ch\u00ednh s\u00e1ch gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP ng\u00e0y 27\/6\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7. Theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III\/2026 \u0111\u01b0\u1ee3c gia [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-8423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8423","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=8423"}],"version-history":[{"count":6,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8423\/revisions"}],"predecessor-version":[{"id":8434,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8423\/revisions\/8434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8426"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}