{"id":8734,"date":"2026-11-03T15:03:56","date_gmt":"2026-11-03T08:03:56","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8734"},"modified":"2026-11-03T15:03:56","modified_gmt":"2026-11-03T08:03:56","slug":"doanh-nghiep-can-nop-nhung-gi-trong-thang-11-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/doanh-nghiep-can-nop-nhung-gi-trong-thang-11-2026\/","title":{"rendered":"Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/doanh-nghiep-can-ke-khai-nop-nhung-gi-trong-thang-112026-235331.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 l\u1eddi ngay t\u1eeb ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng. L\u00fd do r\u1ea5t c\u1ee5 th\u1ec3: c\u00f3 t\u1edbi n\u0103m ngh\u0129a v\u1ee5 c\u00f9ng \u0111\u1ebfn h\u1ea1n v\u00e0o Th\u1ee9 Hai, ng\u00e0y 02\/11\/2026, trong \u0111\u00f3 b\u1ed1n ngh\u0129a v\u1ee5 c\u00f3 h\u1ea1n g\u1ed1c 31\/10\/2026 nh\u01b0ng \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo v\u00ec ng\u00e0y n\u00e0y r\u01a1i v\u00e0o Th\u1ee9 B\u1ea3y. N\u0103m trong b\u1ea3y h\u1ea1n ch\u00f3t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <\/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;\">. Ri\u00eang t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> th\u00e1ng 10\/2026 ph\u1ea3i theo m\u1eabu ban h\u00e0nh k\u00e8m <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-89-2026-TT-BTC-huong-dan-Luat-Quan-ly-thue-va-Nghi-dinh-252-2026-ND-CP-714011.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. C\u1ea3 hai v\u0103n b\u1ea3n c\u00f9ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c t\u1edd khai \u0111\u1ecbnh k\u1ef3, th\u00e1ng 11\/2026 c\u00f2n ch\u1ee9a m\u1ed9t m\u1ed1c kh\u00f4ng th\u1ec3 gia h\u1ea1n th\u00eam: h\u1ea1n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. B\u1ecf l\u1ee1 m\u1ed1c n\u00e0y, doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n \u0111\u01b0\u1ee3c gi\u00e3n n\u1ed9p ti\u1ec1n thu\u1ebf d\u00f9 thu\u1ed9c \u0111\u00fang ng\u00e0nh \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ee7 7 vi\u1ec7c c\u1ea7n l\u00e0m, c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng vi\u1ec7c v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1eeb c\u00e1c chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026<\/b><\/h2>\n<figure id=\"attachment_8737\" aria-describedby=\"caption-attachment-8737\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8737\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-doanh-nghiep-can-nop-nhung-gi-trong-thang-11_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-doanh-nghiep-can-nop-nhung-gi-trong-thang-11_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-doanh-nghiep-can-nop-nhung-gi-trong-thang-11_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-doanh-nghiep-can-nop-nhung-gi-trong-thang-11_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-doanh-nghiep-can-nop-nhung-gi-trong-thang-11_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Tom-tat-trong-tam-ve-doanh-nghiep-can-nop-nhung-gi-trong-thang-11_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8737\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026 l\u00e0 t\u1eadp h\u1ee3p 7 ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 k\u00ea khai th\u00f4ng tin c\u00f3 h\u1ea1n ch\u00f3t r\u01a1i v\u00e0o th\u00e1ng 11\/2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1ed3m nh\u1eefng g\u00ec:<\/b><span style=\"font-weight: 400;\"> thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p; v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III; h\u1ed3 s\u01a1 khai thu\u1ebf GTGT, TNCN qu\u00fd III; t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd III; h\u1ed3 s\u01a1 khai v\u00e0 ti\u1ec1n thu\u1ebf th\u00e1ng 10\/2026; danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Who does this apply to?<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p khai thu\u1ebf theo qu\u00fd, doanh nghi\u1ec7p khai thu\u1ebf theo th\u00e1ng, doanh nghi\u1ec7p c\u00f3 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u1ecbu thu\u1ebf v\u00e0 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hai m\u1ed1c then ch\u1ed1t:<\/b><span style=\"font-weight: 400;\"> Th\u1ee9 Hai ng\u00e0y <\/span><b>02\/11\/2026<\/b><span style=\"font-weight: 400;\"> (5 ngh\u0129a v\u1ee5) v\u00e0 Th\u1ee9 S\u00e1u ng\u00e0y <\/span><b>20\/11\/2026<\/b><span style=\"font-weight: 400;\"> (k\u1ef3 th\u00e1ng 10\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>What is it used for?<\/b><span style=\"font-weight: 400;\"> l\u1eadp l\u1ecbch tu\u00e2n th\u1ee7, tr\u00e1nh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026?<\/b><\/h2>\n<figure id=\"attachment_8735\" aria-describedby=\"caption-attachment-8735\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8735\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nop-thue-TNDN-tam-nop-quy-4-2026-co-duoc-ap-dung-giam-30-thue-TNDN-luon-khong-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8735\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u00e1ng 11\/2026, doanh nghi\u1ec7p ph\u00e1t sinh 7 nh\u00f3m vi\u1ec7c: k\u00ea khai, n\u1ed9p t\u1edd khai thu\u1ebf, n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan nh\u01b0 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 h\u1ea1n ch\u00f3t v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a t\u1eebng vi\u1ec7c.<\/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; width: 4.06681%;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center; width: 38.3442%;\"><b>\u0110i\u1ec1u c\u1ea7n l\u00e0m<\/b><\/td>\n<td style=\"text-align: center; width: 30.8642%;\"><b>Deadline<\/b><\/td>\n<td style=\"text-align: center; width: 25.7806%;\"><b>Legal basis<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">Th\u1ee9 Hai, 02\/11\/2026 (h\u1ea1n g\u1ed1c 31\/10\/2026 l\u00e0 Th\u1ee9 B\u1ea3y)<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">N\u1ed9p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi gian n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III\/2026<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">Th\u1ee9 Hai, 02\/11\/2026<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf GTGT qu\u00fd III<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">Th\u1ee9 Hai, 02\/11\/2026 (h\u1ea1n g\u1ed1c 31\/10\/2026 l\u00e0 Th\u1ee9 B\u1ea3y)<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN qu\u00fd III<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">Th\u1ee9 Hai, 02\/11\/2026 (h\u1ea1n g\u1ed1c 31\/10\/2026 l\u00e0 Th\u1ee9 B\u1ea3y)<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd III<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">Th\u1ee9 Hai, 02\/11\/2026 (h\u1ea1n g\u1ed1c 31\/10\/2026 l\u00e0 Th\u1ee9 B\u1ea3y)<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00e1ng 10\/2026<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">Th\u1ee9 S\u00e1u, 20\/11\/2026<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.06681%; text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"width: 38.3442%;\"><span style=\"font-weight: 400;\">K\u00ea khai danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 30.8642%;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 th\u1eddi h\u1ea1n kh\u00e1c nhau<\/span><\/td>\n<td style=\"width: 25.7806%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao nhi\u1ec1u h\u1ea1n ch\u00f3t th\u00e1ng 10 l\u1ea1i chuy\u1ec3n sang ng\u00e0y 02\/11\/2026?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 31\/10\/2026 l\u00e0 Th\u1ee9 B\u1ea3y. V\u00ec v\u1eady, h\u1ea1n n\u1ed9p c\u1ee7a c\u00e1c vi\u1ec7c s\u1ed1 1, 3, 4 v\u00e0 5 \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo l\u00e0 Th\u1ee9 Hai, 02\/11\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1ed1 2 th\u00ec kh\u00e1c. M\u1ed1c 02\/11\/2026 \u0111\u01b0\u1ee3c ghi tr\u1ef1c ti\u1ebfp trong Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, kh\u00f4ng ph\u1ea3i do l\u00f9i ng\u00e0y ngh\u1ec9. Kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf sau ng\u00e0y 02 th\u00e1ng 11 n\u0103m 2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>L\u1ecbch ngh\u0129a v\u1ee5 th\u00e1ng 11\/2026 c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m to\u00e1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ecbch ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 danh s\u00e1ch vi\u1ec7c c\u1ee7a ph\u00f2ng k\u1ebf to\u00e1n. N\u00f3 quy\u1ebft \u0111\u1ecbnh d\u00f2ng ti\u1ec1n ph\u1ea3i chu\u1ea9n b\u1ecb, s\u1ed1 li\u1ec7u ph\u1ea3i ch\u1ed1t v\u00e0 r\u1ee7i ro ph\u1ea3i ki\u1ec3m so\u00e1t trong th\u00e1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n:<\/b><span style=\"font-weight: 400;\"> ba kho\u1ea3n ti\u1ec1n thu\u1ebf (thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, TNDN t\u1ea1m n\u1ed9p qu\u00fd III, thu\u1ebf th\u00e1ng 10) c\u00f3 th\u1ec3 r\u01a1i v\u00e0o c\u00f9ng m\u1ed9t th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ed1t s\u1ed1 li\u1ec7u qu\u00fd III:<\/b><span style=\"font-weight: 400;\"> t\u1edd khai GTGT, TNCN qu\u00fd III v\u00e0 s\u1ed1 TNDN t\u1ea1m n\u1ed9p l\u00e0 d\u1eef li\u1ec7u m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu khi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> n\u1ed9p ch\u1eadm t\u1edd khai b\u1ecb x\u1eed ph\u1ea1t, n\u1ed9p ch\u1eadm ti\u1ec1n thu\u1ebf b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, th\u00e1ng c\u00f3 nhi\u1ec1u m\u1ed1c tr\u00f9ng nhau l\u00e0 th\u00e1ng d\u1ec5 ph\u00e1t sinh r\u1ee7i ro thu\u1ebf nh\u1ea5t. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng kh\u00f4ng n\u1eb1m \u1edf ki\u1ebfn th\u1ee9c, m\u00e0 \u1edf vi\u1ec7c d\u1ed3n to\u00e0n b\u1ed9 kh\u1ed1i l\u01b0\u1ee3ng v\u00e0o ng\u00e0y cu\u1ed1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng doanh nghi\u1ec7p n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u00f3 \u0111\u1ee7 7 vi\u1ec7c. M\u1ed7i vi\u1ec7c g\u1eafn v\u1edbi m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p khai thu\u1ebf GTGT, TNCN theo qu\u00fd:<\/b><span style=\"font-weight: 400;\"> vi\u1ec7c s\u1ed1 3 v\u00e0 4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd:<\/b><span style=\"font-weight: 400;\"> vi\u1ec7c s\u1ed1 5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p khai thu\u1ebf theo th\u00e1ng:<\/b><span style=\"font-weight: 400;\"> vi\u1ec7c s\u1ed1 6, khai v\u00e0 n\u1ed9p k\u1ef3 th\u00e1ng 10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> vi\u1ec7c s\u1ed1 1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> (ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c t\u1ea1i Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh): vi\u1ec7c s\u1ed1 2, n\u1ebfu mu\u1ed1n \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i:<\/b><span style=\"font-weight: 400;\"> vi\u1ec7c s\u1ed1 7, theo th\u1eddi h\u1ea1n c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00e1ng 11\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 l\u1ecbch ngh\u0129a v\u1ee5 th\u00e1ng 11\/2026 d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb gi\u1eefa n\u0103m 2026. K\u1ebf to\u00e1n n\u00ean n\u1eafm r\u00f5 s\u1ed1 hi\u1ec7u v\u00e0 ph\u1ea1m vi c\u1ee7a t\u1eebng v\u0103n b\u1ea3n \u0111\u1ec3 tr\u00edch d\u1eabn \u0111\u00fang khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/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=\"width: 16.6304%; text-align: center;\"><b>Document<\/b><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><b>Date of issuance<\/b><\/td>\n<td style=\"width: 16.0493%; text-align: center;\"><b>Validity<\/b><\/td>\n<td style=\"width: 49.9637%; text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6304%;\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2026<\/span><\/td>\n<td style=\"width: 16.0493%;\"><span style=\"font-weight: 400;\">From July 1, 2026<\/span><\/td>\n<td style=\"width: 49.9637%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. \u0110i\u1ec1u 10 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd; \u0110i\u1ec1u 21 v\u1ec1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p; \u0110i\u1ec1u 24 v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6304%;\"><span style=\"font-weight: 400;\">Decree 245\/2026\/ND-CP<\/span><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><span style=\"font-weight: 400;\">27\/6\/2026<\/span><\/td>\n<td style=\"width: 16.0493%;\"><span style=\"font-weight: 400;\">T\u1eeb 27\/6\/2026 \u0111\u1ebfn h\u1ebft 30\/12\/2026<\/span><\/td>\n<td style=\"width: 49.9637%;\"><span style=\"font-weight: 400;\">Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u0103m 2026. \u0110i\u1ec1u 3 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c v\u00e0 h\u1ea1n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6304%;\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><span style=\"font-weight: 400;\">30\/6\/2026<\/span><\/td>\n<td style=\"width: 16.0493%;\"><span style=\"font-weight: 400;\">From July 1, 2026<\/span><\/td>\n<td style=\"width: 49.9637%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. \u0110i\u1ec1u 100 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp m\u1eabu bi\u1ec3u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6304%;\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><span style=\"font-weight: 400;\">29\/9\/2021<\/span><\/td>\n<td style=\"width: 16.0493%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c thay th\u1ebf t\u1eeb 01\/7\/2026<\/span><\/td>\n<td style=\"width: 49.9637%;\"><span style=\"font-weight: 400;\">M\u1eabu bi\u1ec3u c\u0169, v\u1eabn \u0111\u01b0\u1ee3c d\u00f9ng t\u1ea1m khi h\u1ec7 th\u1ed1ng thu\u1ebf ch\u01b0a c\u1eadp nh\u1eadt m\u1eabu m\u1edbi.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6304%;\"><span style=\"font-weight: 400;\">Law on Value Added Tax No. 48\/2024\/QH15<\/span><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><span style=\"font-weight: 400;\">26\/11\/2024<\/span><\/td>\n<td style=\"width: 16.0493%;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/7\/2025<\/span><\/td>\n<td style=\"width: 49.9637%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 12 quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.6304%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3164\/DNTN-GS<\/span><\/td>\n<td style=\"width: 16.4851%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 16.0493%;\"><\/td>\n<td style=\"width: 49.9637%;\"><span style=\"font-weight: 400;\">K\u00ea khai danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, th\u1eddi h\u1ea1n theo t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9p t\u1edd khai thu\u1ebf GTGT th\u00e1ng 10\/2026 theo m\u1eabu n\u00e0o: Th\u00f4ng t\u01b0 80 hay Th\u00f4ng t\u01b0 89?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1edd khai GTGT th\u00e1ng 10\/2026 ph\u1ea3i theo M\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. C\u0103n c\u1ee9 l\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 100 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">1. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c. C\u00e1c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo n\u1ed9i dung \u0111\u00e3 ban h\u00e0nh cho \u0111\u1ebfn khi h\u1ebft th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ho\u1eb7c h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2. \u0110\u1ed1i v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u, th\u1ee7 t\u1ee5c, ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111ang \u00e1p d\u1ee5ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 ba \u0111i\u1ec3m c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/7\/2026 \u00e1p d\u1ee5ng m\u1eabu bi\u1ec3u theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 th\u00e1ng 10\/2026 thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/7\/2026, n\u00ean d\u00f9ng M\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ea1n k\u00ea khai m\u00e0 H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a c\u1eadp nh\u1eadt m\u1eabu m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c n\u1ed9p t\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC cho \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1eabu m\u1edbi tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu 2 m\u1eabu t\u1edd khai thu\u1ebf GTGT hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC (m\u1eabu \u00e1p d\u1ee5ng cho k\u1ef3 th\u00e1ng 10\/2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai 01\/GTGT theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC (ch\u1ec9 d\u00f9ng khi h\u1ec7 th\u1ed1ng ch\u01b0a c\u1eadp nh\u1eadt m\u1eabu m\u1edbi).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu. C\u0103n c\u1ee9 l\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp theo doanh thu b\u1eb1ng t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a1) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi m\u1ee9c ng\u01b0\u1ee1ng doanh thu 01 t\u1ef7 \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ef1 nguy\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a2) H\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a3) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng bao g\u1ed3m c\u00e1c nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a4) T\u1ed5 ch\u1ee9c kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b1) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 1%;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b2) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b3) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 3%;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b4) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) Doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8230;&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><b>Recipe:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = T\u1ef7 l\u1ec7 % x Doanh thu<\/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>Nh\u00f3m ho\u1ea1t \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 %<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Distribution and supply of goods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other business activities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Services, construction without materials contract<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p nh\u1ecf x\u1eed l\u00fd ngh\u0129a v\u1ee5 th\u00e1ng 11\/2026 ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai t\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng minh h\u1ecda, s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh. Ch\u00fang ph\u1ea3n \u00e1nh nh\u1eefng l\u1ed7i m\u00e0 \u0111\u1ed9i ng\u0169 MAN th\u01b0\u1eddng g\u1eb7p khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 cho doanh nghi\u1ec7p nh\u1ecf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 1: T\u00ednh sai thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp qu\u00fd III<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh c\u00f3 doanh thu h\u1eb1ng n\u0103m d\u01b0\u1edbi 01 t\u1ef7 \u0111\u1ed3ng, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 khai theo qu\u00fd. S\u1ed1 li\u1ec7u qu\u00fd III\/2026 tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng h\u00f3a: 240.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 90.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 thu ph\u00ed d\u1ecbch v\u1ee5 ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 c\u00f4ng ty \u0111\u01b0\u1ee3c h\u01b0\u1edfng: 6.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ban \u0111\u1ea7u \u00e1p t\u1ef7 l\u1ec7 1% cho to\u00e0n b\u1ed9 336.000.000 \u0111\u1ed3ng v\u00e0 ra s\u1ed1 thu\u1ebf 3.360.000 \u0111\u1ed3ng. C\u00e1ch t\u00ednh n\u00e0y sai \u1edf hai \u0111i\u1ec3m: kh\u00f4ng t\u00e1ch nh\u00f3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 g\u1ed9p ph\u1ee5 thu sai t\u1ef7 l\u1ec7.<\/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>Item<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh thu (\u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 %<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf GTGT (\u0111\u1ed3ng)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Selling goods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">240.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.400.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa (g\u1ed3m ph\u1ee5 thu)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">96.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.800.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">336.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.200.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u00fang l\u00e0 7.200.000 \u0111\u1ed3ng, cao h\u01a1n 3.840.000 \u0111\u1ed3ng so v\u1edbi c\u00e1ch t\u00ednh ban \u0111\u1ea7u. N\u1ebfu \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n qua ki\u1ec3m tra, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf thi\u1ebfu k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t. C\u00e1ch x\u1eed l\u00fd \u0111\u00fang l\u00e0 t\u00e1ch doanh thu theo t\u1eebng nh\u00f3m t\u1ef7 l\u1ec7 ngay tr\u00ean s\u1ed5 chi ti\u1ebft, r\u1ed3i n\u1ed9p h\u1ed3 s\u01a1 khai qu\u00fd III ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng 2: B\u1ecf l\u1ee1 h\u1ea1n g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B s\u1ea3n xu\u1ea5t trang ph\u1ee5c, ng\u00e0nh n\u1eb1m trong Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP. Theo<\/span><a href=\"https:\/\/baodauthau.vn\/gia-han-thoi-han-nop-thue-va-tien-thue-dat-nam-2026-post201638.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Decree 245\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd III \u0111\u01b0\u1ee3c gia h\u1ea1n 2 th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n d\u1ef1 \u0111\u1ecbnh g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n sau khi ch\u1ed1t s\u1ed1 li\u1ec7u, v\u00e0o ng\u00e0y 05\/11\/2026. Theo kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP, v\u0103n b\u1ea3n g\u1eedi sau ng\u00e0y 02\/11\/2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n. Khi \u0111\u00f3, kho\u1ea3n TNDN t\u1ea1m n\u1ed9p qu\u00fd III ph\u1ea3i n\u1ed9p theo h\u1ea1n th\u00f4ng th\u01b0\u1eddng, v\u00e0 ph\u1ea7n n\u1ed9p tr\u1ec5 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu g\u1eedi \u0111\u00fang h\u1ea1n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian gia h\u1ea1n (kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP). B\u00e0i h\u1ecdc: v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n kh\u00f4ng c\u1ea7n ch\u1edd ch\u1ed1t s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng, n\u00ean g\u1eedi s\u1edbm.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec trong th\u00e1ng 11\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng r\u1ee7i ro thu\u1ebf trong th\u00e1ng nhi\u1ec1u m\u1ed1c nh\u01b0 th\u00e1ng 11\/2026 hi\u1ebfm khi \u0111\u1ebfn t\u1eeb vi\u1ec7c kh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb quy tr\u00ecnh n\u1ed9i b\u1ed9. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Nh\u1ea7m h\u1ea1n n\u1ed9p t\u1edd khai v\u1edbi h\u1ea1n n\u1ed9p ti\u1ec1n khi \u0111\u01b0\u1ee3c gia h\u1ea1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gia h\u1ea1n ch\u1ec9 gi\u00e3n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf. T\u1edd khai v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u00fang h\u1ea1n. Doanh nghi\u1ec7p nh\u1ea7m hai m\u1ed1c n\u00e0y c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, d\u00f9 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a \u0111\u1ebfn h\u1ea1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> t\u00e1ch hai c\u1ed9t &#8220;h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1&#8221; v\u00e0 &#8220;h\u1ea1n n\u1ed9p ti\u1ec1n&#8221; trong l\u1ecbch thu\u1ebf n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: D\u00f9ng sai m\u1eabu t\u1edd khai trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 100 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/7\/2026 \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 n\u00e0y. K\u1ef3 th\u00e1ng 10\/2026 thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf sau ng\u00e0y 01\/7\/2026, n\u00ean t\u1edd khai GTGT ph\u1ea3i theo M\u1eabu 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. M\u1eabu theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng khi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a c\u1eadp nh\u1eadt m\u1eabu m\u1edbi, cho \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1eabu m\u1edbi.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m tra m\u1eabu tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf tr\u01b0\u1edbc ng\u00e0y n\u1ed9p, l\u01b0u l\u1ea1i \u1ea3nh ch\u1ee5p m\u00e0n h\u00ecnh n\u1ebfu ph\u1ea3i d\u00f9ng m\u1eabu c\u0169.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: \u00c1p sai t\u1ef7 l\u1ec7 % v\u00e0 b\u1ecf s\u00f3t ph\u1ee5 thu<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng \u00e1p m\u1ed9t t\u1ef7 l\u1ec7 chung cho to\u00e0n b\u1ed9 doanh thu, nh\u01b0 T\u00ecnh hu\u1ed1ng 1. Kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam c\u0169ng hay b\u1ecb b\u1ecf ra ngo\u00e0i doanh thu t\u00ednh thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> m\u1edf t\u00e0i kho\u1ea3n doanh thu chi ti\u1ebft theo b\u1ed1n nh\u00f3m t\u1ef7 l\u1ec7 1%, 2%, 3%, 5% ngay t\u1eeb \u0111\u1ea7u k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: B\u1ecf qu\u00ean ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 n\u00e0y kh\u00f4ng n\u1eb1m trong t\u1edd khai thu\u1ebf quen thu\u1ed9c, v\u00e0 th\u1eddi h\u1ea1n kh\u00e1c nhau theo t\u1eebng t\u1ec9nh, th\u00e0nh ph\u1ed1. V\u00ec v\u1eady, \u0111\u00e2y l\u00e0 vi\u1ec7c d\u1ec5 b\u1ecb b\u1ecf s\u00f3t nh\u1ea5t.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> theo d\u00f5i th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, \u0111\u1ed1i chi\u1ebfu v\u1edbi C\u00f4ng v\u0103n 3164\/DNTN-GS.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: D\u1ed3n to\u00e0n b\u1ed9 vi\u1ec7c v\u00e0o ng\u00e0y cu\u1ed1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 02\/11\/2026 c\u00f3 n\u0103m ngh\u0129a v\u1ee5 c\u00f9ng \u0111\u1ebfn h\u1ea1n. N\u1ebfu h\u1ec7 th\u1ed1ng qu\u00e1 t\u1ea3i ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 g\u1eb7p s\u1ef1 c\u1ed1, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n th\u1eddi gian d\u1ef1 ph\u00f2ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> ch\u1ed1t s\u1ed1 li\u1ec7u v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 tr\u01b0\u1edbc h\u1ea1n \u00edt nh\u1ea5t 2 \u0111\u1ebfn 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c kh\u00f4ng ph\u00e1t sinh chi ph\u00ed kh\u00f4ng \u0111\u00e1ng c\u00f3: ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 chi ph\u00ed gi\u1ea3i tr\u00ecnh. \u0110\u00f3 l\u00e0 nh\u1eefng kho\u1ea3n ho\u00e0n to\u00e0n tr\u00e1nh \u0111\u01b0\u1ee3c n\u1ebfu l\u1ecbch tu\u00e2n th\u1ee7 \u0111\u01b0\u1ee3c l\u1eadp t\u1eeb \u0111\u1ea7u th\u00e1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm r\u00f5 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026 gi\u00fap k\u1ebf to\u00e1n l\u1eadp l\u1ecbch ch\u00ednh x\u00e1c cho 7 ngh\u0129a v\u1ee5, \u0111\u1eb7c bi\u1ec7t l\u00e0 n\u0103m vi\u1ec7c c\u00f9ng \u0111\u1ebfn h\u1ea1n ng\u00e0y 02\/11\/2026 v\u00e0 k\u1ef3 th\u00e1ng 10 \u0111\u1ebfn h\u1ea1n ng\u00e0y 20\/11\/2026. N\u0103m trong b\u1ea3y m\u1ed1c \u0111\u01b0\u1ee3c t\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, c\u00f2n t\u1edd khai GTGT th\u00e1ng 10\/2026 ph\u1ea3i d\u00f9ng M\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. V\u00ec v\u1eady, vi\u1ec7c d\u00f9ng \u0111\u00fang m\u1eabu bi\u1ec3u v\u00e0 \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c.<\/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 doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026 n\u1ebfu khai thu\u1ebf theo qu\u00fd?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 02\/11\/2026: h\u1ed3 s\u01a1 khai thu\u1ebf GTGT qu\u00fd III, h\u1ed3 s\u01a1 khai thu\u1ebf TNCN qu\u00fd III v\u00e0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd III. N\u1ebfu c\u00f3 \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u1ecbu thu\u1ebf, n\u1ed9p th\u00eam thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u00f9ng ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng 10\/2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 S\u00e1u, ng\u00e0y 20\/11\/2026, theo kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. H\u1ea1n n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 h\u1ed3 s\u01a1 khai v\u00e0 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>G\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n sau ng\u00e0y 02\/11\/2026 c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 245\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u0103n b\u1ea3n g\u1eedi sau ng\u00e0y 02\/11\/2026 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1edd khai GTGT th\u00e1ng 10\/2026 d\u00f9ng m\u1eabu theo Th\u00f4ng t\u01b0 89 hay Th\u00f4ng t\u01b0 80?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9ng M\u1eabu 01\/GTGT theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Ch\u1ec9 khi h\u1ec7 th\u1ed1ng thu\u1ebf ch\u01b0a c\u1eadp nh\u1eadt m\u1eabu m\u1edbi, doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c n\u1ed9p theo m\u1eabu c\u1ee7a Th\u00f4ng t\u01b0 80\/2021\/TT-BTC cho \u0111\u1ebfn khi c\u00f3 th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ea1n k\u00ea khai danh s\u00e1ch ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t m\u1ed1c chung to\u00e0n qu\u1ed1c. M\u1ed7i t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 th\u1eddi h\u1ea1n kh\u00e1c nhau theo C\u00f4ng v\u0103n 3164\/DNTN-GS n\u0103m 2026, n\u00ean doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i th\u00f4ng b\u00e1o c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p nh\u1eefng g\u00ec trong th\u00e1ng 11\/2026 l\u00e0 c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 l\u1eddi ngay t\u1eeb ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng. L\u00fd do r\u1ea5t c\u1ee5 th\u1ec3: c\u00f3 t\u1edbi n\u0103m ngh\u0129a v\u1ee5 c\u00f9ng \u0111\u1ebfn h\u1ea1n v\u00e0o Th\u1ee9 Hai, ng\u00e0y 02\/11\/2026, trong \u0111\u00f3 b\u1ed1n ngh\u0129a v\u1ee5 c\u00f3 h\u1ea1n g\u1ed1c 31\/10\/2026 nh\u01b0ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8736,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8734","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=8734"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8734\/revisions"}],"predecessor-version":[{"id":8739,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8734\/revisions\/8739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8736"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}