{"id":8448,"date":"2026-10-16T10:01:39","date_gmt":"2026-10-16T03:01:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8448"},"modified":"2026-10-16T10:01:39","modified_gmt":"2026-10-16T03:01:39","slug":"cong-van-22928-chq-nvthq","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-22928-chq-nvthq\/","title":{"rendered":"C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ: Ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t r\u1ed3i xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"

C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ<\/span><\/a> do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 13\/10\/2026 h\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m. V\u0103n b\u1ea3n ra \u0111\u1eddi ch\u1ec9 h\u01a1n ba th\u00e1ng sau khi <\/span>Circular 86\/2026\/TT-BTC<\/span><\/a> v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, c\u00f9ng v\u1edbi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 (Lu\u1eadt s\u1ed1 108\/2025\/QH15) v\u00e0 <\/span>Decree 252\/2026\/ND-CP<\/span><\/a> l\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n vi\u1ec7n d\u1eabn.<\/span><\/p>\n

V\u1edbi doanh nghi\u1ec7p v\u1eeba b\u00e1n n\u1ed9i \u0111\u1ecba v\u1eeba xu\u1ea5t kh\u1ea9u, kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p cho nguy\u00ean li\u1ec7u l\u00e0 d\u00f2ng ti\u1ec1n c\u00f3 th\u1ec3 thu h\u1ed3i, nh\u01b0ng ch\u1ec9 khi \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 v\u00e0 \u0111\u00fang c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch t\u1eebng c\u0103n c\u1ee9, h\u1ed3 s\u01a1 theo \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC v\u00e0 nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p hay b\u1ecb lo\u1ea1i h\u1ed3 s\u01a1.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ<\/figcaption><\/figure>\n
    \n
  • C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 13\/10\/2026 v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
  • C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 13\/10\/2026 v\u1ec1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
  • D\u00f9ng l\u00e0m g\u00ec: x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf (\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016), c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng \u0111\u01b0\u1ee3c ho\u00e0n (\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP) v\u00e0 c\u0103n c\u1ee9 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c (Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC).<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho ai: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n: khi l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ec3 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<\/ul>\n

    C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><\/h2>\n
    \"C\u00f4ng
    C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ l\u00e0 g\u00ec v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung n\u00e0o?<\/figcaption><\/figure>\n

    C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 13\/10\/2026, h\u01b0\u1edbng d\u1eabn vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. C\u00f4ng v\u0103n n\u00eau ba nh\u00f3m c\u0103n c\u1ee9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o khi x\u1eed l\u00fd ho\u00e0n thu\u1ebf cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y: \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf; c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

    Ba n\u1ed9i dung h\u01b0\u1edbng d\u1eabn ch\u00ednh c\u1ee7a C\u00f4ng v\u0103n<\/b><\/h3>\n
      \n
    1. V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng:<\/b> Vi\u1ec7c x\u1eed l\u00fd ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016.<\/span><\/li>\n
    2. V\u1ec1 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf:<\/b> Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP, theo \u0111\u00f3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n
    3. V\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c:<\/b> Th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC.<\/span><\/li>\n<\/ol>\n

      K\u1ebft lu\u1eadn r\u00fat ra: h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. N\u1ed9i dung \u0111\u1ea7y \u0111\u1ee7, bao g\u1ed3m \u0111\u01a1n v\u1ecb h\u1ecfi v\u00e0 n\u01a1i nh\u1eadn, c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u00ean b\u1ea3n g\u1ed1c C\u00f4ng v\u0103n.<\/span><\/p>\n

      Tr\u00edch d\u1eabn nguy\u00ean v\u0103n c\u00e1c c\u0103n c\u1ee9 C\u00f4ng v\u0103n vi\u1ec7n d\u1eabn<\/b><\/h3>\n

      \u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 (Lu\u1eadt s\u1ed1 107\/2016\/QH13) quy \u0111\u1ecbnh:<\/span><\/p>\n

      \u0110i\u1ec1u 19. Ho\u00e0n thu\u1ebf<\/b><\/p>\n

      1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf:<\/span><\/p>\n

      …<\/span><\/p>\n

      d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

      \u0110i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n

      3. C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf:<\/span><\/p>\n

      …<\/span><\/p>\n

      c) S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u;<\/span><\/p><\/blockquote>\n

      \u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf c\u1ee5m t\u1eeb <\/span>“lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u”<\/b>. N\u1ebfu t\u1edd khai xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m m\u1edf sai lo\u1ea1i h\u00ecnh, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u1ea5t \u0111i m\u1ed9t trong c\u00e1c c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh, d\u00f9 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

      V\u00ec sao doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc k\u1ef9 C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ?<\/b><\/h2>\n

      C\u00f4ng v\u0103n n\u00eau ba n\u1ed9i dung theo th\u1ee9 t\u1ef1: \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf, c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, r\u1ed3i \u0111\u1ebfn h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c. H\u1ed3 s\u01a1 \u0111\u1ee7 gi\u1ea5y t\u1edd nh\u01b0ng kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh th\u00ec v\u1eabn kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/p>\n

      Ho\u00e0n thu\u1ebf kh\u00e1c mi\u1ec5n thu\u1ebf s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

      Hai c\u01a1 ch\u1ebf n\u00e0y d\u1ec5 b\u1ecb nh\u1ea7m. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y so s\u00e1nh theo \u0111\u00fang v\u0103n b\u1ea3n Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP:<\/span><\/p>\n\n\n\n\n\n\n\n
      B\u1ea3ng so s\u00e1nh ho\u00e0n thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n
      Criteria<\/b><\/td>\nMi\u1ec5n thu\u1ebf (\u0110i\u1ec1u 12 N\u0110 134\/2016)<\/b><\/td>\nHo\u00e0n thu\u1ebf (\u0110i\u1ec1u 36 N\u0110 134\/2016)<\/b><\/td>\n<\/tr>\n
      Th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd thu\u1ebf<\/span><\/td>\nKh\u00f4ng n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u khi nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/td>\n\u0110\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u khi nh\u1eadp \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh, sau \u0111\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/span><\/td>\n<\/tr>\n
      M\u1ee5c \u0111\u00edch nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u<\/span><\/td>\nS\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span><\/td>\nS\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/td>\n<\/tr>\n
      C\u0103n c\u1ee9 lu\u1eadt<\/span><\/td>\nKho\u1ea3n 7 \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf XK, NK 2016<\/span><\/td>\n\u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Thu\u1ebf XK, NK 2016<\/span><\/td>\n<\/tr>\n
      \u1ea2nh h\u01b0\u1edfng d\u00f2ng ti\u1ec1n<\/span><\/td>\nKh\u00f4ng ph\u00e1t sinh kho\u1ea3n thu\u1ebf t\u1ea1m n\u1ed9p<\/span><\/td>\nDoanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n thu\u1ebf cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n<\/b><\/h3>\n
        \n
      • D\u00f2ng ti\u1ec1n:<\/b> Ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p cho ph\u1ea7n nguy\u00ean li\u1ec7u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 kho\u1ea3n c\u00f3 th\u1ec3 thu h\u1ed3i. B\u1ecf s\u00f3t h\u1ed3 s\u01a1 ho\u00e0n \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u1ec3 chi ph\u00ed thu\u1ebf n\u1eb1m l\u1ea1i trong gi\u00e1 v\u1ed1n.<\/span><\/li>\n
      • Ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf:<\/b> H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf lo\u1ea1i n\u00e0y g\u1eafn v\u1edbi \u0111\u1ecbnh m\u1ee9c, s\u1ed5 s\u00e1ch kho v\u00e0 t\u1edd khai xu\u1ea5t kh\u1ea9u. M\u1ed9t sai l\u1ec7ch nh\u1ecf v\u1ec1 lo\u1ea1i h\u00ecnh t\u1edd khai c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb b\u1ecb lo\u1ea1i.<\/span><\/li>\n
      • Auditing:<\/b> Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n chi ph\u00ed v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n, tr\u00e1nh ghi nh\u1eadn tr\u00f9ng ho\u1eb7c b\u1ecf s\u00f3t kho\u1ea3n ph\u1ea3i thu.<\/span><\/li>\n<\/ul>\n

        Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t quy tr\u00ecnh n\u1ed9i b\u1ed9 c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m, kh\u00f4ng ph\u1ea3i vi\u1ec7c l\u00e0m m\u1ed9t l\u1ea7n khi cu\u1ed1i n\u0103m r\u00e0 so\u00e1t. L\u00fd do r\u1ea5t th\u1ef1c t\u1ebf: c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n cho h\u1ed3 s\u01a1 ph\u00e1t sinh r\u1ea3i r\u00e1c \u1edf b\u1ed9 ph\u1eadn mua h\u00e0ng, kho, s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

        \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ?<\/b><\/h2>\n
        \"\u0110\u1ed1i
        \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ?<\/figcaption><\/figure>\n

        \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u cho h\u00e0ng nh\u1eadp \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh, sau \u0111\u00f3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m. Kho\u1ea3n 1 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n

        1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan, \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p.<\/span><\/p><\/blockquote>\n

        Nh\u01b0 v\u1eady, n\u01a1i \u0111\u1ebfn c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p: ra n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c v\u00e0o khu phi thu\u1ebf quan. C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ c\u0169ng n\u00eau \u0111\u00fang hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n

        Nh\u1eefng lo\u1ea1i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf?<\/b><\/h3>\n

        Kho\u1ea3n 2 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP li\u1ec7t k\u00ea ba nh\u00f3m:<\/span><\/p>\n

        1. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/p>\n

        a) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0 l\u00e0m bao b\u00ec ho\u1eb7c bao b\u00ec \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u), linh ki\u1ec7n, b\u00e1n th\u00e0nh ph\u1ea9m nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n h\u00f3a th\u00e0nh h\u00e0ng h\u00f3a;<\/span><\/p>\n

        b) S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn, l\u1eafp r\u00e1p v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u00f3ng chung th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

        c) Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/p><\/blockquote>\n

        B\u1ed1n c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/b><\/h3>\n

        C\u00f4ng v\u0103n ch\u1ec9 vi\u1ec7n d\u1eabn \u0111i\u1ec3m c, nh\u01b0ng kho\u1ea3n 3 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP c\u00f3 b\u1ed1n c\u01a1 s\u1edf. Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb \u0111\u1ee7 c\u1ea3 b\u1ed1n:<\/span><\/p>\n

        1. C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf:<\/span><\/p>\n

        a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

        b) Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

        c) S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

        d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m.<\/span><\/p><\/blockquote>\n

        \u0110o\u1ea1n tr\u00edch tr\u00ean theo v\u0103n b\u1ea3n Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP ng\u00e0y 01\/9\/2016. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, n\u00ean khi l\u1eadp h\u1ed3 s\u01a1 c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t.<\/span><\/p>\n

        Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi C\u00f4ng v\u0103n<\/b><\/h3>\n
          \n
        • H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng ho\u1eb7c nh\u1eadp theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb \u0111\u1ea7u: kh\u00f4ng c\u00f3 kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ec3 ho\u00e0n.<\/span><\/li>\n
        • S\u1ea3n ph\u1ea9m ch\u1ec9 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba: kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
        • H\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i t\u00e1i xu\u1ea5t nguy\u00ean tr\u1ea1ng: thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n kh\u00e1c (\u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP), kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n

          H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 ho\u00e0n thu\u1ebf theo C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n

          C\u00f4ng v\u0103n d\u1eabn chi\u1ebfu th\u1eb3ng t\u1edbi \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC. Th\u00f4ng t\u01b0 n\u00e0y do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/6\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

          Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 (\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC)<\/b><\/h3>\n

          \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

          \n

          d.1) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo M\u1eabu s\u1ed1 6 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c b\u1ea3n gi\u1ea5y theo M\u1eabu s\u1ed1 14 t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

          d.2) Ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh to\u00e1n;<\/span><\/p>\n

          d.3) H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n h\u00e0ng h\u00f3a;<\/span><\/p>\n

          d.4) H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u1ebfu l\u00e0 h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai tr\u00ean t\u1edd khai h\u1ea3i quan h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng, t\u00ean \u0111\u1ed1i t\u00e1c mua h\u00e0ng h\u00f3a.<\/span><\/p>\n

          d.5) B\u00e1o c\u00e1o t\u00ednh thu\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 15 t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 n\u00e0y. S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf \u0111\u00e3 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

          d.6) H\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, sau \u0111\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u1ec3 gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i);<\/span><\/p>\n

          d.7) T\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a.<\/span><\/p>\n<\/blockquote>\n

          C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd h\u1ed3 s\u01a1 v\u00e0 m\u1ed1c th\u1eddi gian<\/b><\/h3>\n

          Tr\u00ecnh t\u1ef1 d\u01b0\u1edbi \u0111\u00e2y t\u00f3m l\u01b0\u1ee3c t\u1eeb kho\u1ea3n 2 \u0111\u1ebfn kho\u1ea3n 6 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC:<\/span><\/p>\n

            \n
          1. Submit your application:<\/b> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai ch\u1ec9 ti\u00eau th\u00f4ng tin h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 g\u1eedi qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan. Ch\u1ec9 ti\u00eau n\u00e0o ch\u01b0a khai \u0111\u01b0\u1ee3c th\u00ec n\u1ed9p b\u1ea3n ch\u1ee5p \u0111\u01b0\u1ee3c k\u00fd s\u1ed1. Khi H\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1, n\u1ed9p 01 b\u1ea3n ch\u00ednh c\u00f4ng v\u0103n theo M\u1eabu s\u1ed1 14 v\u00e0 01 b\u1ea3n ch\u00ednh B\u00e1o c\u00e1o t\u00ednh thu\u1ebf theo M\u1eabu s\u1ed1 15 t\u1ea1i Ph\u1ee5 l\u1ee5c I.<\/span><\/li>\n
          2. Received:<\/b> Trong th\u1eddi h\u1ea1n <\/span>3 working days<\/b> k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn, ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf (M\u1eabu s\u1ed1 3 t\u1ea1i Ph\u1ee5 l\u1ee5c II).<\/span><\/li>\n
          3. Ph\u00e2n lo\u1ea1i:<\/b> H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP; th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft theo kho\u1ea3n 3 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP.<\/span><\/li>\n
          4. Ho\u00e0n tr\u01b0\u1edbc:<\/b> C\u01a1 quan h\u1ea3i quan \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u. N\u1ebfu c\u1ea7n l\u00e0m r\u00f5, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 <\/span>05 ng\u00e0y l\u00e0m vi\u1ec7c<\/b> k\u1ec3 t\u1eeb khi nh\u1eadn th\u00f4ng b\u00e1o \u0111\u1ec3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung; qu\u00e1 h\u1ea1n th\u00ec c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf xem x\u00e9t.<\/span><\/li>\n
          5. Ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n:<\/b> Trong <\/span>3 working days<\/b> k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf, c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n
          6. Quy\u1ebft \u0111\u1ecbnh:<\/b> H\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf; ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec th\u00f4ng b\u00e1o theo M\u1eabu s\u1ed1 4 t\u1ea1i Ph\u1ee5 l\u1ee5c II.<\/span><\/li>\n<\/ol>\n

            H\u1ea3i quan ki\u1ec3m tra g\u00ec v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh 134?<\/b><\/h3>\n

            Ti\u1ebft b.2.3 \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 86\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y: c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa <\/span>\u0111\u1ecbnh m\u1ee9c<\/b> trong B\u00e1o c\u00e1o t\u00ednh thu\u1ebf (M\u1eabu s\u1ed1 15) v\u1edbi \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt. N\u1ebfu ch\u01b0a c\u00f3 d\u1eef li\u1ec7u v\u1ec1 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span><\/p>\n

            N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u1ecbnh m\u1ee9c l\u00e0 n\u01a1i h\u1ed3 s\u01a1 hay b\u1ecb soi nh\u1ea5t. M\u1ed9t \u0111\u1ecbnh m\u1ee9c khai cao h\u01a1n th\u1ef1c t\u1ebf s\u1ebd l\u00e0m s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n cao h\u01a1n s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

            Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ?<\/b><\/h2>\n

            B\u1ea3y v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y t\u1ea1o th\u00e0nh khung ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 cho m\u1ed9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. V\u0103n b\u1ea3n n\u00e0o ch\u01b0a ghi ng\u00e0y l\u00e0 v\u0103n b\u1ea3n b\u00e0i vi\u1ebft ch\u01b0a \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c ng\u00e0y ban h\u00e0nh tr\u00ean b\u1ea3n g\u1ed1c.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
            B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ<\/b><\/caption>\n
            Document<\/b><\/td>\nC\u01a1 quan, ng\u00e0y ban h\u00e0nh<\/b><\/td>\nRelated content<\/b><\/td>\n<\/tr>\n
            Law on Export Tax and Import Tax No. 107\/2016\/QH13<\/span><\/td>\nQu\u1ed1c h\u1ed9i, ng\u00e0y 06\/4\/2016; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 90\/2025\/QH15<\/span><\/td>\n\u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19: tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m. \u0110i\u1ec1u 5, \u0110i\u1ec1u 8: c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, tr\u1ecb gi\u00e1 v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n
            Law on Tax Administration No. 108\/2025\/QH15<\/span><\/td>\nNational Assembly<\/span><\/td>\nNguy\u00ean t\u1eafc ho\u00e0n thu\u1ebf, ki\u1ec3m tra thu\u1ebf; c\u0103n c\u1ee9 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n vi\u1ec7n d\u1eabn<\/span><\/td>\n<\/tr>\n
            Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13<\/span><\/td>\nQu\u1ed1c h\u1ed9i, ng\u00e0y 23\/6\/2014; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 90\/2025\/QH15<\/span><\/td>\nTr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0m tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf; th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh<\/span><\/td>\n<\/tr>\n
            Decree 134\/2016\/ND-CP<\/span><\/td>\nCh\u00ednh ph\u1ee7, ng\u00e0y 01\/9\/2016<\/span><\/td>\n\u0110i\u1ec1u 36: \u0111\u1ed1i t\u01b0\u1ee3ng, h\u00e0ng h\u00f3a v\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; \u0111i\u1ec3m c kho\u1ea3n 3 v\u1ec1 lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n
            Decree 252\/2026\/ND-CP<\/span><\/td>\nGovernment<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; \u0110i\u1ec1u 30 (ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n), kho\u1ea3n 3 \u0110i\u1ec1u 31 (th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft)<\/span><\/td>\n<\/tr>\n
            Circular 86\/2026\/TT-BTC<\/span><\/td>\nB\u1ed9 T\u00e0i ch\u00ednh, ng\u00e0y 30\/6\/2026; hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/span><\/td>\n\u0110i\u1ec1u 11: h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf; M\u1eabu s\u1ed1 6 Ph\u1ee5 l\u1ee5c II, M\u1eabu s\u1ed1 14 v\u00e0 15 Ph\u1ee5 l\u1ee5c I<\/span><\/td>\n<\/tr>\n
            C\u00f4ng v\u0103n 22928\/CHQ-NVTHQ<\/span><\/td>\nC\u1ee5c H\u1ea3i quan, ng\u00e0y 13\/10\/2026<\/span><\/td>\nH\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd ho\u00e0n thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            C\u00f9ng giai \u0111o\u1ea1n, C\u1ee5c H\u1ea3i quan c\u00f2n c\u00f3 C\u00f4ng v\u0103n 22411\/CHQ-GSQL h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 n\u00ean \u0111\u1ecdc k\u00e8m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh lo\u1ea1i h\u00ecnh t\u1edd khai ph\u00f9 h\u1ee3p.<\/span><\/p>\n

            C\u0103n c\u1ee9 t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n

            S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n g\u1eafn v\u1edbi s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p, n\u00ean doanh nghi\u1ec7p c\u1ea7n n\u1eafm c\u00e1ch s\u1ed1 thu\u1ebf ban \u0111\u1ea7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh. \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 quy \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m nh\u01b0 sau:<\/span><\/p>\n