{"id":8443,"date":"2026-10-15T14:56:21","date_gmt":"2026-10-15T07:56:21","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8443"},"modified":"2026-10-15T14:56:21","modified_gmt":"2026-10-15T07:56:21","slug":"thoi-han-dang-ky-thue-nha-thau-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thoi-han-dang-ky-thue-nha-thau-nuoc-ngoai\/","title":{"rendered":"Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/thoi-han-dang-ky-thue-nha-thau-nuoc-ngoai-theo-nghi-dinh-252-la-bao-lau-724331-233928.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Ngh\u1ecb \u0111\u1ecbnh 252<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. Quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai \u0111\u1ec3 \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. C\u00e1c n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i nh\u1eefng v\u0103n b\u1ea3n kh\u00e1c nhau, trong \u0111\u00f3 c\u00f3 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-90-2026-TT-BTC-dang-ky-thue-280130.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 90\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 320\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">. Hi\u1ec3u \u0111\u00fang t\u1eebng quy \u0111\u1ecbnh gi\u00fap k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m T\u1eaft Tr\u1ecdng T\u00e2m V\u1ec1 Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252<\/b><\/h2>\n<figure id=\"attachment_8446\" aria-describedby=\"caption-attachment-8446\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8446\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-Tat-Trong-Tam-Ve-Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252.jpg\" alt=\"T\u00f3m T\u1eaft Tr\u1ecdng T\u00e2m V\u1ec1 Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-Tat-Trong-Tam-Ve-Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-Tat-Trong-Tam-Ve-Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-Tat-Trong-Tam-Ve-Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-Tat-Trong-Tam-Ve-Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-Tat-Trong-Tam-Ve-Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8446\" class=\"wp-caption-text\">T\u00f3m T\u1eaft Tr\u1ecdng T\u00e2m V\u1ec1 Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd:<\/b><span style=\"font-weight: 400;\"> 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal basis:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay:<\/b><span style=\"font-weight: 400;\"> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a nh\u00e0 th\u1ea7u:<\/b><span style=\"font-weight: 400;\"> Nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, n\u1ed9p thay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 n\u1ebfu c\u00f3 nhu c\u1ea7u x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng m\u1edbi:<\/b><span style=\"font-weight: 400;\"> B\u00ean Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay c\u1ea7n k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng theo m\u1eabu BK04.1-\u0110KT trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252 L\u00e0 Bao L\u00e2u?<\/b><\/h2>\n<figure id=\"attachment_8444\" aria-describedby=\"caption-attachment-8444\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8444\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-La-Bao-Lau.jpg\" alt=\"Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252 L\u00e0 Bao L\u00e2u?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-La-Bao-Lau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-La-Bao-Lau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-La-Bao-Lau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-La-Bao-Lau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-Han-Dang-Ky-Thue-Nha-Thau-Nuoc-Ngoai-Theo-Nghi-Dinh-252-La-Bao-Lau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8444\" class=\"wp-caption-text\">Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Theo Ngh\u1ecb \u0110\u1ecbnh 252 L\u00e0 Bao L\u00e2u?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 6 <\/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;\">, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng s\u1ef1 ki\u1ec7n ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, th\u1eddi h\u1ea1n l\u00e0 <\/span><b>10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0110\u1ecbnh Nguy\u00ean V\u0103n T\u1ea1i Ngh\u1ecb \u0110\u1ecbnh 252\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y sau \u0111\u00e2y:\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a.3 kho\u1ea3n n\u00e0y quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ca.3) Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf; ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed;\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111ang \u0111\u01b0\u1ee3c xem x\u00e9t. Khi \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n gi\u1eef \u0111\u00fang ch\u1ee7 th\u1ec3, \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ed1c th\u1eddi gian \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng Tr\u01b0\u1eddng H\u1ee3p N\u00e0o C\u00f3 Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf 10 Ng\u00e0y L\u00e0m Vi\u1ec7c?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh nhi\u1ec1u m\u1ed1c th\u1eddi gian \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u. Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 6 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a.1:<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, kinh doanh; ho\u1eb7c ng\u00e0y khai tr\u01b0\u01a1ng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng giao d\u1ecbch c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a.2:<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a.3:<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai, n\u1ed9p thu\u1ebf; ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a.4:<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec3m a.5:<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m a.1, a.2, a.3 v\u00e0 a.4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, quy \u0111\u1ecbnh n\u00eau th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tr\u00edch d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5 m\u1ed1c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a t\u1eebng nh\u00f3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf, c\u1ea7n \u00e1p d\u1ee5ng \u0111\u00fang \u0111i\u1ec3m a.3, kh\u00f4ng s\u1eed d\u1ee5ng m\u1ed1c th\u1eddi gian c\u1ee7a nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 \u0110\u01b0\u1ee3c T\u00ednh Th\u1eddi H\u1ea1n T\u1eeb Ng\u00e0y Thanh To\u00e1n \u0110\u1ea7u Ti\u00ean Kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean l\u1ea5y ng\u00e0y thanh to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0m m\u1ed1c thay th\u1ebf ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ng\u00e0y 05\/10\/2026, nh\u01b0ng \u0111\u1ebfn cu\u1ed1i th\u00e1ng m\u1edbi thanh to\u00e1n \u0111\u1ee3t \u0111\u1ea7u. N\u1ebfu nh\u00e0 th\u1ea7u thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd theo m\u1ed1c ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy t\u1eafc t\u00ednh th\u1eddi h\u1ea1n v\u00e0 l\u1ecbch ng\u00e0y l\u00e0m vi\u1ec7c c\u00f3 li\u00ean quan. Kh\u00f4ng n\u00ean t\u1ef1 k\u1ebft lu\u1eadn ng\u00e0y cu\u1ed1i c\u00f9ng b\u1eb1ng c\u00e1ch c\u1ed9ng 10 ng\u00e0y theo l\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed9t M\u00e3 S\u1ed1 Thu\u1ebf C\u00f3 \u0110\u01b0\u1ee3c S\u1eed D\u1ee5ng Cho Nhi\u1ec1u Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i Kh\u00f4ng?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u theo quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay. Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ph\u00e2n bi\u1ec7t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u00e3 S\u1ed1 Thu\u1ebf N\u1ed9p Thay G\u1ed3m Bao Nhi\u00eau Ch\u1eef S\u1ed1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ce) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 (sau \u0111\u00e2y g\u1ecdi l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay) \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh n\u00e0y, m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay g\u1ed3m 10 ch\u1eef s\u1ed1 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay. Kh\u00f4ng n\u00ean nh\u1ea7m m\u00e3 s\u1ed1 n\u00e0y v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a t\u1eebng nh\u00e0 th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi N\u00e0o Nh\u00e0 Th\u1ea7u \u0110\u01b0\u1ee3c C\u1ea5p M\u00e3 S\u1ed1 Thu\u1ebf 13 Ch\u1eef S\u1ed1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cM\u1ed7i nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 nhu c\u1ea7u c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho t\u1eebng nh\u00e0 th\u1ea7u.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai v\u00e0 n\u1ed9p thay c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam n\u1ebfu c\u00f3 nhu c\u1ea7u x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng c\u00f3 ngh\u0129a m\u1ecdi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1. Vi\u1ec7c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n Bi\u1ec7t C\u00e1c Lo\u1ea1i M\u00e3 S\u1ed1 Thu\u1ebf Nh\u00e0 Th\u1ea7u<\/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; width: 18.0828%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 31.663%;\"><b>M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay<\/b><\/td>\n<td style=\"text-align: center; width: 49.528%;\"><b>M\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a nh\u00e0 th\u1ea7u<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0828%;\"><span style=\"font-weight: 400;\">Ch\u1ee7 th\u1ec3 g\u1eafn v\u1edbi m\u00e3 s\u1ed1<\/span><\/td>\n<td style=\"width: 31.663%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0828%;\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"width: 31.663%;\"><span style=\"font-weight: 400;\">10 ch\u1eef s\u1ed1<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">13 ch\u1eef s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c b\u00ean Vi\u1ec7t Nam k\u00ea khai, n\u1ed9p thay v\u00e0 c\u00f3 nhu c\u1ea7u theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0828%;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td style=\"width: 31.663%;\"><span style=\"font-weight: 400;\">K\u00ea khai, n\u1ed9p thay cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 nhu c\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0828%;\"><span style=\"font-weight: 400;\">Main basis<\/span><\/td>\n<td style=\"width: 31.663%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean ph\u00e2n bi\u1ec7t hai lo\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay. \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd, c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi Ph\u00e1t Sinh Th\u00eam H\u1ee3p \u0110\u1ed3ng Nh\u00e0 Th\u1ea7u, Doanh Nghi\u1ec7p Ph\u1ea3i L\u00e0m G\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc \u0111\u00f3 m\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u1ea1i B\u1ea3ng k\u00ea c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua b\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 BK04.1-\u0110KT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, khi b\u00ean Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay v\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u00eau, doanh nghi\u1ec7p c\u1ea7n k\u00ea khai b\u1ed5 sung th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng t\u1ea1i m\u1eabu BK04.1-\u0110KT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u1ecf qua b\u01b0\u1edbc c\u1eadp nh\u1eadt th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng m\u1edbi. K\u1ebf to\u00e1n n\u00ean duy tr\u00ec danh s\u00e1ch h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin nh\u00e0 th\u1ea7u v\u00e0 l\u01b0u h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi N\u00e0o C\u01a1 Quan Thu\u1ebf C\u1eadp Nh\u1eadt M\u00e3 S\u1ed1 Thu\u1ebf N\u1ed9p Thay?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC c\u00f2n quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cKhi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u01b0\u01a1ng \u1ee9ng theo th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II, Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay;\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u00ean quy \u0111\u1ecbnh vi\u1ec7c c\u1eadp nh\u1eadt m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u00e0 c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 li\u00ean quan theo th\u00f4ng tin, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i th\u00f4ng tin \u0111\u0103ng k\u00fd v\u00e0 t\u00ecnh tr\u1ea1ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ch\u00ednh x\u00e1c. Kh\u00f4ng n\u00ean ch\u1ec9 l\u01b0u m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd ban \u0111\u1ea7u m\u00e0 b\u1ecf qua nh\u1eefng thay \u0111\u1ed5i ph\u00e1t sinh sau \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng \u0110\u1ed1i T\u01b0\u1ee3ng N\u00e0o Ph\u1ea3i \u0110\u0103ng K\u00fd Thu\u1ebf Tr\u1ef1c Ti\u1ebfp V\u1edbi C\u01a1 Quan Thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1ee7 t\u1ee5c, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung li\u00ean quan \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ch) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea g\u1ed3m:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ch.1) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ch.2) T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ch.3) Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c \u1edf trong n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 252\/2026\/N\u0110-CP kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa);\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201ch.4) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh;\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 c\u00f2n quy \u0111\u1ecbnh ri\u00eang v\u1ec1 t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cRi\u00eang t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp khi kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, n\u1ed9p thay;\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c n\u1ed9i dung tr\u00ean cho th\u1ea5y Th\u00f4ng t\u01b0 90\/2026\/TT-BTC \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thay. Khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd c\u1ee7a doanh nghi\u1ec7p, c\u1ea7n ch\u1ecdn \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p thay v\u00ec \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i cho t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh Nghi\u1ec7p N\u01b0\u1edbc Ngo\u00e0i Trong Tr\u01b0\u1eddng H\u1ee3p N\u00e0o Ph\u1ea3i N\u1ed9p Thu\u1ebf T\u1ea1i Vi\u1ec7t Nam?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. N\u1ed9i dung n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u00e0 th\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Trong \u0111\u00f3, \u0111i\u1ec3m b kho\u1ea3n 1 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u00edch D\u1eabn Nguy\u00ean V\u0103n \u0110i\u1ec1u 2 Ngh\u1ecb \u0110\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 2 g\u1ed3m:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cb1) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00f3;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cb2) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cb3) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cb4) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b1 v\u00e0 \u0111i\u1ec3m b2 kho\u1ea3n n\u00e0y) cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam theo c\u00e1c h\u00ecnh th\u1ee9c kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;\u201d<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang t\u1ea1i t\u1eebng \u0111i\u1ec3m. Khi \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n gi\u1eef \u0111\u00fang ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng g\u1ed9p th\u00e0nh m\u1ed9t quy t\u1eafc chung cho m\u1ecdi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh Nghi\u1ec7p C\u00f3 C\u01a1 S\u1edf Th\u01b0\u1eddng Tr\u00fa T\u1ea1i Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b1 kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b2 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa. Hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t khi x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh Nghi\u1ec7p Kh\u00f4ng C\u00f3 C\u01a1 S\u1edf Th\u01b0\u1eddng Tr\u00fa T\u1ea1i Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m b3 kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p m\u1eb7c nhi\u00ean kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh Nghi\u1ec7p Cung C\u1ea5p H\u00e0ng H\u00f3a, D\u1ecbch V\u1ee5 Qua N\u1ec1n T\u1ea3ng S\u1ed1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b4 kho\u1ea3n 1 \u0110i\u1ec1u 2 quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m b1 v\u00e0 \u0111i\u1ec3m b2, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, quy \u0111\u1ecbnh \u0111\u1ec1 c\u1eadp \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. Khi \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n gi\u1eef nguy\u00ean \u0111i\u1ec1u ki\u1ec7n v\u00e0 ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m b4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec Sao C\u1ea7n Ph\u00e2n Bi\u1ec7t Ngh\u0129a V\u1ee5 Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p V\u1edbi \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111ang ph\u00e2n t\u00edch. Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 hai n\u1ed9i dung ph\u00e1p l\u00fd kh\u00e1c nhau. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng t\u1ef1 \u0111\u1ed9ng thay th\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1ee7 th\u1ec3 k\u00ea khai v\u00e0 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, lo\u1ea1i thu nh\u1eadp, c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa n\u1ebfu c\u00f3 v\u00e0 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ed D\u1ee5 Th\u1ef1c T\u1ebf: Doanh Nghi\u1ec7p C\u1ea7n X\u1eed L\u00fd Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u01b0 Th\u1ebf N\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh nh\u1eb1m minh h\u1ecda c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh. \u0110\u00e2y kh\u00f4ng ph\u1ea3i v\u1ee5 vi\u1ec7c th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh Hu\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A t\u1ea1i Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt v\u1edbi C\u00f4ng ty B \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o ng\u00e0y 05\/10\/2026. Sau khi r\u00e0 so\u00e1t, C\u00f4ng ty A x\u00e1c \u0111\u1ecbnh C\u00f4ng ty B thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a C\u00f4ng ty B l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch X\u1eed L\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A n\u00ean chuy\u1ec3n th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng cho b\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch thu\u1ebf ngay khi k\u00fd. B\u1ed9 ph\u1eadn n\u00e0y c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai, \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u kho\u1ea3n ph\u00e1p lu\u1eadt, theo d\u00f5i th\u1eddi h\u1ea1n v\u00e0 ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed b\u1ed9 ph\u1eadn mua h\u00e0ng ch\u1ec9 chuy\u1ec3n h\u1ee3p \u0111\u1ed3ng cho k\u1ebf to\u00e1n v\u00e0o ng\u00e0y 20\/10\/2026. Vi\u1ec7c chuy\u1ec3n th\u00f4ng tin mu\u1ed9n khi\u1ebfn doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t th\u1eddi h\u1ea1n. Tuy nhi\u00ean, ch\u1ec9 t\u1eeb d\u1eef ki\u1ec7n n\u00e0y ch\u01b0a th\u1ec3 k\u1ebft lu\u1eadn ch\u00ednh x\u00e1c ng\u00e0y vi ph\u1ea1m ho\u1eb7c m\u1ee9c x\u1eed ph\u1ea1t. C\u1ea7n ki\u1ec3m tra c\u00e1ch t\u00ednh th\u1eddi h\u1ea1n, l\u1ecbch ng\u00e0y l\u00e0m vi\u1ec7c, h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m c\u00f3 li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u00e0i H\u1ecdc Qu\u1ea3n Tr\u1ecb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi chu\u1ea9n b\u1ecb thanh to\u00e1n m\u1edbi ki\u1ec3m tra ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf. Vi\u1ec7c \u0111\u01b0a b\u01b0\u1edbc r\u00e0 so\u00e1t thu\u1ebf v\u00e0o quy tr\u00ecnh ti\u1ebfp nh\u1eadn h\u1ee3p \u0111\u1ed3ng gi\u00fap k\u1ebf to\u00e1n nh\u1eadn th\u00f4ng tin s\u1edbm v\u00e0 theo d\u00f5i th\u1eddi h\u1ea1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, n\u00ean duy tr\u00ec b\u1ea3ng theo d\u00f5i t\u1eadp trung g\u1ed3m ng\u00e0y k\u00fd, t\u00ean nh\u00e0 th\u1ea7u, ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch v\u00e0 tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1. \u0110\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, kh\u00f4ng thay th\u1ebf th\u1eddi h\u1ea1n hay th\u1ee7 t\u1ee5c do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng R\u1ee7i Ro Thu\u1ebf Doanh Nghi\u1ec7p C\u1ea7n L\u01b0u \u00dd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf c\u1ea7n g\u1eafn v\u1edbi qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1. M\u1ed9t s\u1ed1 \u0111i\u1ec3m doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t g\u1ed3m:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1ea7m Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd V\u1edbi Th\u1eddi H\u1ea1n K\u00ea Khai Thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf v\u00e0 k\u00ea khai thu\u1ebf l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c kh\u00e1c nhau. Th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec1u kho\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng th\u1eddi h\u1ea1n n\u00e0y l\u00e0m th\u1eddi h\u1ea1n chung cho m\u1ecdi ngh\u0129a v\u1ee5 k\u00ea khai ho\u1eb7c n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u. M\u1ed7i ngh\u0129a v\u1ee5 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1ea7m M\u00e3 S\u1ed1 Thu\u1ebf N\u1ed9p Thay V\u1edbi M\u00e3 S\u1ed1 Thu\u1ebf C\u1ee7a Nh\u00e0 Th\u1ea7u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 90\/2026\/TT-BTC ph\u00e2n bi\u1ec7t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a b\u00ean Vi\u1ec7t Nam v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a nh\u00e0 th\u1ea7u trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng ph\u00e2n bi\u1ec7t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn sai th\u00f4ng tin ho\u1eb7c thi\u1ebfu d\u1eef li\u1ec7u theo d\u00f5i h\u1ee3p \u0111\u1ed3ng. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u00fang lo\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf khi l\u1eadp v\u00e0 l\u01b0u h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u00f4ng C\u1eadp Nh\u1eadt Th\u00f4ng Tin H\u1ee3p \u0110\u1ed3ng Ph\u00e1t Sinh Th\u00eam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u00ean Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay v\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n k\u00ea khai b\u1ed5 sung th\u00f4ng tin theo m\u1eabu BK04.1-\u0110KT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch h\u1ee3p \u0111\u1ed3ng v\u1edbi d\u1eef li\u1ec7u k\u00ea khai gi\u00fap ph\u00e1t hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u1eadp nh\u1eadt. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng ho\u1eb7c nhi\u1ec1u nh\u00e0 th\u1ea7u c\u00f9ng l\u00fac.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thi\u1ebfu H\u1ed3 S\u01a1 \u0110\u1ec3 Gi\u1ea3i Tr\u00ecnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan n\u00ean \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo c\u00e1ch d\u1ec5 truy xu\u1ea5t. Khi c\u1ea7n r\u00e0 so\u00e1t, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf c\u1ea7n g\u1eafn v\u1edbi quy tr\u00ecnh qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn. \u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1, quy tr\u00ecnh k\u00ea khai v\u00e0 c\u00e1c \u0111i\u1ec3m c\u1ea7n ki\u1ec3m so\u00e1t tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh Nghi\u1ec7p N\u00ean Ki\u1ec3m So\u00e1t Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Ra Sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o ti\u1ebfp nh\u1eadn h\u1ee3p \u0111\u1ed3ng, x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai v\u00e0 theo d\u00f5i h\u1ed3 s\u01a1.<\/span><\/p>\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>Job<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ea7n ki\u1ec3m tra<\/b><\/td>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ti\u1ebfp nh\u1eadn h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y k\u00fd, t\u00ean nh\u00e0 th\u1ea7u, ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1ecf s\u00f3t h\u1ee3p \u0111\u1ed3ng m\u1edbi<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i ngh\u0129a v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u tr\u1ef1c ti\u1ebfp k\u00ea khai hay b\u00ean Vi\u1ec7t Nam n\u1ed9p thay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1ee7 t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ph\u00e1p lu\u1eadt<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 252 v\u00e0 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u00fang c\u0103n c\u1ee9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Theo d\u00f5i h\u1ed3 s\u01a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ti\u1ebfn \u0111\u1ed9 v\u00e0 t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 ch\u01b0a ho\u00e0n th\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u01b0u ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, th\u00f4ng tin \u0111\u0103ng k\u00fd, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1eadn ti\u1ec7n ki\u1ec3m tra, gi\u1ea3i tr\u00ecnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng tr\u00ean l\u00e0 g\u1ee3i \u00fd t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9, kh\u00f4ng ph\u1ea3i danh m\u1ee5c h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n t\u1eeb ph\u00e1p lu\u1eadt. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean thu\u00ea nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, n\u00ean quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ee3p \u0111\u1ed3ng gi\u1eefa b\u1ed9 ph\u1eadn mua h\u00e0ng, ph\u00e1p ch\u1ebf v\u00e0 k\u1ebf to\u00e1n thu\u1ebf. Vi\u1ec7c ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng gi\u00fap gi\u1ea3m nguy c\u01a1 th\u00f4ng tin \u0111\u1ebfn ch\u1eadm v\u00e0 h\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Ngh\u1ecb \u0111\u1ecbnh 252 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang ch\u1ee7 th\u1ec3 v\u00e0 ph\u01b0\u01a1ng th\u1ee9c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang c\u1ee7a nh\u00e0 th\u1ea7u, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u01b0u h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf cho doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m, MAN h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1, nh\u1eadn di\u1ec7n r\u1ee7i ro thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 li\u00ean h\u1ec7 MAN khi c\u1ea7n ki\u1ec3m tra h\u1ed3 s\u01a1 thu\u1ebf nh\u00e0 th\u1ea7u, r\u00e0 so\u00e1t quy tr\u00ecnh k\u00ea khai ho\u1eb7c chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n.<\/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 Th\u1eddi H\u1ea1n \u0110\u0103ng K\u00fd Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Ngh\u1ecb \u0111\u1ecbnh 252 l\u00e0 bao l\u00e2u?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. C\u0103n c\u1ee9: \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n 10 ng\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng hay ng\u00e0y thanh to\u00e1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n 3 \u0110i\u1ec1u 6, m\u1ed1c s\u1ef1 ki\u1ec7n l\u00e0 ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u, kh\u00f4ng ph\u1ea3i ng\u00e0y thanh to\u00e1n \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00ea khai \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf bao nhi\u00eau ch\u1eef s\u1ed1?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 ch\u1eef s\u1ed1 \u0111\u1ec3 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho m\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng. Nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 ch\u1eef s\u1ed1 ri\u00eang n\u1ebfu c\u00f3 nhu c\u1ea7u theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, doanh nghi\u1ec7p c\u00f3 ph\u1ea3i c\u1eadp nh\u1eadt th\u00f4ng tin kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3, trong tr\u01b0\u1eddng h\u1ee3p b\u00ean Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf k\u00ea khai, n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 ph\u00e1t sinh th\u00eam h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00e1c. Th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00ea khai b\u1ed5 sung t\u1ea1i m\u1eabu BK04.1-\u0110KT theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo Ngh\u1ecb \u0111\u1ecbnh 252 l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. Quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m a.3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8445,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,11],"tags":[],"class_list":["post-8443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-nha-thau"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8443","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=8443"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8443\/revisions"}],"predecessor-version":[{"id":8447,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8443\/revisions\/8447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8445"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}